HB5594 Summary

• Amends the Property Tax Code to include supportive living facilities (certified under Illinois Public Aid Code Section 5-5.01a) alongside nursing homes and mental health facilities for homestead exemption purposes.

• Allows disabled persons, senior citizens, and senior citizens assessment freeze homestead exemptions to continue when the exemption holder moves to a supportive living facility, provided either a spouse age 65+ occupies the residence or the property remains unoccupied but still owned by the exemption holder.

• Applies changes to Sections 15-168 (disabled persons' homestead exemption), 15-170 (senior citizens homestead exemption), and 15-172 (senior citizens assessment freeze homestead exemption).

• Takes effect immediately upon becoming law.