IL HB4084

Establishes property tax exemption for qualified residences owned by police officers or firefighters with duty-related disabilities resulting in paraplegia, quadriplegia, dismemberment, or amputation.

Requires applicants to currently receive or have previously received disability benefits under specified sections of the Illinois Pension Code and must reapply annually during their county's application period.

Exempts real property with equalized assessed value less than $250,000 that is owned and occupied as the primary residence of qualifying officers or their surviving spouses.

Allows exemption to continue if recipient enters a nursing home or Veterans Affairs facility if the residence is occupied by their spouse or remains unoccupied and owned by the qualifying person.

Permits surviving spouses of officers killed in the line of duty to claim the exemption as long as they do not remarry, with transferable exemption benefits if they sell the property and purchase a new primary residence.