PROP TX-POLICE AND FIRE

Illinois General Assembly - Full Text of SB2920

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB2920

Introduced 1/27/2026, by Sen. Willie Preston

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-169.1 new

Amends the Property Tax Code. Provides that property that is used as a
qualified residence by a police officer or firefighter with a duty-related
disability is exempt from taxation under the Code. Effective immediately.
LRB104 20328 HLH 33779 b

A BILL FOR

SB2920
LRB104 20328 HLH 33779 b
1

AN ACT concerning revenue.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The Property Tax Code is amended by adding
5
Section 15-169.1 as follows:

6

(35 ILCS 200/15-169.1 new)
7

Sec. 15-169.1.
Homestead exemption for police officers and
8
firefighters with certain duty-related injuries.
9

(a) Beginning with taxable year 2027, property that is
10
used as a qualified residence by a qualified police officer or
11
a qualified firefighter is exempt from taxation under this
12
Code.

13

(b) If a homestead exemption is granted under this Section
14
to a qualified police officer or a qualified firefighter and
15
the person awarded the exemption subsequently becomes a
16
resident of a facility licensed under the Nursing Home Care
17
Act or a facility operated by the United States Department of
18
Veterans Affairs, then the exemption shall continue so long as
19
(i) the residence continues to be occupied by the qualifying
20
person's spouse or (ii) the residence remains unoccupied but
21
is still owned by the person who qualified for the homestead
22
exemption.

23

(c) The tax exemption under this Section carries over to

SB2920
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LRB104 20328 HLH 33779 b
1
the benefit of the surviving spouse of a qualified police
2
officer or qualified firefighter as long as the spouse holds
3
the legal or beneficial title to the homestead, permanently
4
resides thereon, and does not remarry. If the surviving spouse
5
sells the property, an exemption not to exceed the amount
6
granted from the most recent ad valorem tax roll may be
7
transferred to his or her new residence as long as it is used
8
as his or her primary residence and he or she does not remarry.

9

(d) The homestead exemption under this Section is also
10
granted for property that is used as a qualified residence by
11
the surviving spouse of a police officer or firefighter killed
12
in the line of duty, so long as the surviving spouse does not
13
remarry. If a homestead exemption is granted under this
14
Section to a surviving spouse and the surviving spouse awarded
15
the exemption subsequently becomes a resident of a facility
16
licensed under the Nursing Home Care Act or a facility
17
operated by the United States Department of Veterans Affairs,
18
then the exemption shall continue if the residence remains
19
unoccupied but is still owned by the person who qualified for
20
the homestead exemption.

21

(e) Each qualified police officer or qualified firefighter
22
shall submit proof of the qualifying injury in such form and
23
manner as the Department shall by rule prescribe. Each
24
taxpayer who has been granted an exemption under this Section
25
must reapply on an annual basis. Application must be made
26
during the application period in effect for the county of his

SB2920
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LRB104 20328 HLH 33779 b
1
or her residence. The assessor or chief county assessment
2
officer may determine the eligibility of residential property
3
to receive the homestead exemption provided by this Section by
4
application, visual inspection, questionnaire, or other
5
reasonable methods. The determination must be made in
6
accordance with guidelines established by the Department.

7

(f) As used in this Section:

8

"Firefighter" means: (i) a person who is a firefighter or
9
fireman as defined in Sections 4-106 or 6-106 of the Illinois
10
Pension Code; (ii) a paramedic employed by a unit of local
11
government; or (iii) an EMT, emergency medical
12
technician-intermediate (EMT-I), or advanced emergency medical
13
technician (A-EMT) employed by a unit of local government.

14

"Police officer" means: a policeman, as defined in Section
15
10-3-1 of the Illinois Municipal Code; a conservation police
16
officer; a sheriff or deputy sheriff; or a law enforcement
17
officer employed by the State Police, the Secretary of State,
18
or any other State agency, college, or university.

19

"Qualified firefighter" means a firefighter who:

20

(1) has suffered an injury related to his or her
21

service as a firefighter resulting in one or more of the
22

following:

23

(A) paraplegia;

24

(B) quadriplegia;

25

(C) dismemberment of a limb or other body part; or

26

(D) amputation of a limb or other body part; and

SB2920
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LRB104 20328 HLH 33779 b
1

(2) currently receives, or prior to retiring received,
2

a disability benefit under Section 4-110 of the Illinois
3

Pension Code or Section 6-151 of the Illinois Pension
4

Code.

5

"Qualified police officer" means a police officer who:

6

(1) has suffered an injury related to his or her
7

service as a police officer resulting in one or more of the
8

following:

9

(A) paraplegia;

10

(B) quadriplegia;

11

(C) dismemberment of a limb or other body part; or

12

(D) amputation of a limb or other body part; and

13

(2) currently receives, or prior to retiring received,
14

a disability benefit under Section 3-114.1 of the Illinois
15

Pension Code or Section 5-154 of the Illinois Pension
16

Code.

17

"Qualified residence" means real property, but less any
18
portion of that property that is used for commercial purposes,
19
with an equalized assessed value of less than $500,000 that is
20
owned and occupied as the primary residence of (i) a qualified
21
police officer, (ii) a qualified firefighter, or (iii) if
22
applicable, the surviving spouse of a qualified police officer
23
or qualified firefighter killed in the line of duty, if that
24
police officer, firefighter, or spouse is liable for paying
25
real estate taxes on the property and is an owner of record of
26
the property or has a legal or equitable interest therein, as

SB2920
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LRB104 20328 HLH 33779 b
1
evidenced by a written instrument. In the case of a leasehold
2
interest in the property, the lease must be for a single family
3
residence. Property rented for more than 6 months is presumed
4
to be used for commercial purposes.

5

Section 99.
Effective date.
This Act takes effect upon
6
becoming law.

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