IL HB4102

Amends the Property Tax Code to expand homestead exemptions for disabled persons, senior citizens, and senior citizens with assessment freeze to include residents of supportive living facilities certified under Illinois Public Aid Code Section 5-5.01a.

Allows exemptions to continue when a qualifying person moves to a supportive living facility if their spouse occupies the residence or if the residence remains unoccupied but still owned by the original qualifier.

Adds supportive living facilities to existing exemption provisions alongside nursing homes, assisted living facilities, and other care facilities already covered by law.

Applies to three homestead exemptions: disabled persons' homestead exemption (Section 15-168), senior citizens homestead exemption (Section 15-170), and senior citizens assessment freeze homestead exemption (Section 15-172).

Takes effect immediately upon becoming law.