IL SB3197

Establishes annual homestead exemption reducing equalized assessed value by $5,000 for qualified police officers and firefighters with duty-related injuries, effective for taxable year 2019 and beyond.

Qualified police officers and firefighters must have suffered service-related injuries resulting in paraplegia, quadriplegia, dismemberment, or amputation, and currently receive or previously received disability benefits under specified Illinois Pension Code sections.

Exemption continues for surviving spouses of officers or firefighters killed in the line of duty, as long as the spouse does not remarry and owns the primary residence with an equalized assessed value under $250,000.

Exemption extends to surviving spouses of qualified officers or firefighters if they move to a nursing home or Veterans Affairs facility, provided the residence remains owned by the qualifying person or is occupied by their spouse.

Applicants must reapply annually during their county's application period and submit proof of qualifying injury; county assessors determine eligibility through application, inspection, questionnaire, or other reasonable methods per Department guidelines.