IL SB0051

Allows Illinois counties to enact by ordinance a $1,500 homestead exemption for eligible law enforcement officers on their primary residence.

Eligible officers include sheriffs, sheriff's deputies, court security officers, mental health specialists, police officers, and any person employed by a state, county, municipality, or other entity authorized to employ peace officers.

Qualified residences must have an equalized assessed value under $250,000, exclude property used for commercial purposes or rented for more than 6 months, and be the primary residence of the eligible officer.

Officer must occupy the residence as primary residence, be liable for real estate taxes, and be an owner of record or have legal/equitable interest in the property.

Exemption becomes effective the taxable year following county ordinance enactment, with annual eligibility verification mailed to taxpayers; exemption continues if officer moves to a licensed care facility and spouse occupies or property remains unoccupied.