IL HB2197

Property tax exemption created for qualified residences owned by police officers or firefighters with duty-related disabilities, effective for taxable year 2023 and onward.

Qualified injuries include paraplegia, quadriplegia, dismemberment, or amputation, and applicants must currently receive or have previously received disability benefits under specified sections of the Illinois Pension Code.

Exemption applies to residential property with equalized assessed value under $500,000 and carries over to surviving spouses who do not remarry, with transferable exemption rights if the surviving spouse sells and relocates.

Exemption continues if the qualified officer or firefighter moves to a nursing home or Department of Veterans Affairs facility, provided the residence remains unoccupied or is occupied by the spouse.

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