PROP TX-POLICE AND FIRE

Illinois General Assembly - Full Text of SB3042

Select Language

×

The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein.

Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet.

The English language version is always the official and authoritative version of this website.

NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window.

Choose Language

English

Afrikaans

Albanian

Arabic

Armenian

Azerbaijani

Basque

Bengali

Bosnian

Catalan

Croatian

Czech

Danish

Dutch

Esperanto

Estonian

Filipino

Finnish

French

Galician

Georgian

German

Greek

Gujarati

Haitian Creole

Hausa

Hawaiian

Hebrew

Hindi

Hungarian

Icelandic

Indonesian

Interlingua

Interlingue

Inuktitut

Irish

Italian

Japanese

Javanese

Kannada

Khmer

Korean

Latin

Latvian

Lithuanian

Luxembourgish

Macedonian

Malagasy

Malayalam

Maltese

Maori

Marathi

Myanmar

Nepali

Norwegian

Odia

Pashto

Punjabi

Romanian

Russian

Samoan

Sango

Sanskrit

Sardinian

Sindhi

Sinhala

Slovak

Slovenian

Somali

Southern Sotho

Spanish

Sundanese

Swahili

Swedish

Tamil

Telugu

Thai

Tigrinya

Tonga

Turkish

Ukrainian

Urdu

Vietnamese

Welsh

Xhosa

Yiddish

Yoruba

Zulu

Powered by
Translate

Close

Illinois General Assembly

Top Navigation Bar

Translate

Learn

Select General Assembly

Search the 104th General Assembly

Enter search terms for legislation, members, committees, or schedules.

ILGA.GOV

LEGISLATION & LAWS

Bills & Resolutions

Public Acts

Illinois Compiled Statutes

Illinois Constitution

Search Legislation

Glossary

Guide

Reports & Inquiry

Legislative Reports

Special Reports

FTP Site

Legislator Lookup

Capitol Complex Phone Numbers

Rules & Regulations

Illinois Register

Administrative Rules

Senate

Members

Schedules

Committees

Request for Remote Testimony

Journals

Transcripts

Rules

Audio/Video

FOIA Information

Senate Employment Opportunities

Media Guidelines

House

Members

Schedules

Committees

Submit testimony for House Committees

Journals

Transcripts

Rules

Audio/Video

FOIA Information

House Employment Opportunities

Log In

Mobile Top Bar

Search the 104th General Assembly

Enter keywords to search the Illinois General Assembly website.

Full Text of SB3042

Home

Legislation

Full Text

SB3042 - 104th General Assembly

Bill Status

Full Text

Votes

Witness Slips

Select Menu

Bill Status

Full Text

Votes

Witness Slips

Printer Friendly Version

Introduced

Printer Friendly Version

Introduced

Open PDF

104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3042

Introduced 1/28/2026, by Sen. Dale Fowler

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-169.1 new

Amends the Property Tax Code. Creates a homestead exemption in the
amount of a reduction of $5,000 from the equalized assessed value of
property of the surviving spouse of a police officer or firefighter who is
killed in the line of duty. Effective immediately.
LRB104 19250 HLH 32696 b

A BILL FOR

SB3042
LRB104 19250 HLH 32696 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 surviving spouse of
8
a police officer or firefighter.
9

(a) Beginning with taxable year 2026, an annual homestead
10
exemption, limited to a reduction of $5,000 from the equalized
11
assessed value of the property, is granted for property that
12
is used as a qualified residence by the surviving spouse of a
13
police officer who is killed in the line of duty on or after
14
January 1, 2026 or the surviving spouse of a firefighter who is
15
killed in the line of duty on or after January 1, 2026, as long
16
as the spouse holds the legal or beneficial title to the
17
homestead, permanently resides thereon, and does not remarry.
18
If the surviving spouse sells the property, an exemption not
19
to exceed the amount granted from the most recent ad valorem
20
tax roll may be transferred to his or her new residence as long
21
as it is used as his or her primary residence and he or she
22
does not remarry.

23

(b) If a homestead exemption is granted under this Section

SB3042
- 2 -
LRB104 19250 HLH 32696 b
1
and if the qualifying surviving spouse subsequently becomes a
2
resident of a facility licensed under the Nursing Home Care
3
Act or a facility operated by the United States Department of
4
Veterans Affairs, then the exemption shall continue so long as
5
the residence remains unoccupied but is still owned by the
6
person who qualified for the homestead exemption.

7

(c) Each taxpayer who has been granted an exemption under
8
this Section must reapply on an annual basis. Application must
9
be made during the application period in effect for the county
10
of his or her residence. The assessor or chief county
11
assessment officer may determine the eligibility of
12
residential property to receive the homestead exemption
13
provided by this Section by application, visual inspection,
14
questionnaire, or other reasonable methods. The determination
15
must be made in accordance with guidelines established by the
16
Department.

17

(d) As used in this Section:

18

"Firefighter" means: (i) a person who is a "firefighter"
19
or "fireman" as defined in Section 4-106 or 6-106 of the
20
Illinois Pension Code; (ii) a paramedic employed by a unit of
21
local government; or (iii) an EMT, emergency medical
22
technician-intermediate (EMT-I), or advanced emergency medical
23
technician (A-EMT) employed by a unit of local government.

24

"Police officer" means: a policeman, as defined in Section
25
10-3-1 of the Illinois Municipal Code; a conservation police
26
officer; a sheriff or deputy sheriff; or a law enforcement

SB3042
- 3 -
LRB104 19250 HLH 32696 b
1
officer employed by the State Police, the Secretary of State,
2
or any other State agency, college, or university.

3

"Qualified residence" means real property, but less any
4
portion of that property that is used for commercial purposes,
5
with an equalized assessed value of less than $250,000 that is
6
owned and occupied as the primary residence of the surviving
7
spouse of a police officer or firefighter who is killed in the
8
line of duty, if that spouse is liable for paying real estate
9
taxes on the property and is an owner of record of the property
10
or has a legal or equitable interest therein, as evidenced by a
11
written instrument. In the case of a leasehold interest in the
12
property, the lease must be for a single-family residence.
13
Property rented for more than 6 months is presumed to be used
14
for commercial purposes.

15

Section 99.
Effective date.
This Act takes effect upon
16
becoming law.

Footer

Disclaimer

This site is maintained for the Illinois General Assembly by the
Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706.

Contact ILGA Webmaster

ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies.
Read About Cookies

ILGA.GOV

2026 ILGA.gov | All Rights Reserved |
ADA

|
Disclaimers
|
Learn

This site is maintained for the Illinois General Assembly by the
Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706.
Contact ILGA Webmaster

ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies.
Read About Cookies

ILGA.GOV

2026 ILGA.gov | All Rights Reserved |
ADA

|
Disclaimers
|
Learn