IL SB4024

Counties may enact an ordinance to provide a $1,500 homestead exemption for eligible law enforcement officers on their primary residence.

Eligible law enforcement officers include sheriffs, sheriff's deputies, court security officers, mental health specialists, police officers, and any peace officers employed by state or local government entities primarily responsible for crime prevention and law enforcement.

Qualified residences must have an equalized assessed value less than $250,000, be the officer's primary residence, and the officer must be liable for real estate taxes and own or have legal/equitable interest in the property.

The chief county assessment officer determines eligibility according to Department of Revenue guidelines, and annual verification of continued eligibility is required.

The exemption continues if the qualifying officer moves to a licensed care facility and the property is occupied by their spouse or remains unoccupied but owned by the officer; if multiple officers qualify for the same property, the exemption remains $1,500.