IL SB2910

Creates a $5,000 homestead property tax exemption for police officers and firefighters with duty-related disabilities, effective for taxable year 2020 and beyond.

Eligible disabilities include paraplegia, quadriplegia, dismemberment, or amputation resulting from duty-related injuries, with applicants required to currently receive or have previously received disability benefits under specified Illinois Pension Code sections.

Exemption continues for surviving spouses who do not remarry and can transfer to a new primary residence if the original property is sold, with the exemption amount capped at the most recent ad valorem tax roll amount.

Extends exemption eligibility to surviving spouses of police officers or firefighters killed in the line of duty, with exemption continuing if the property remains owned but unoccupied or occupied by the surviving spouse who does not remarry.

Applies only to properties with equalized assessed value less than $250,000 used as primary residences; applicants must reapply annually during the county application period and submit proof of qualifying injury as required by Department rules.