IL HB5547

Amends the Illinois Property Tax Code to prohibit homestead exemptions for any property serving as the primary residence of a child sex offender, effective taxable year 2027.

Defines "child sex offender" broadly to include persons convicted of sex offenses against victims under 18, those found not guilty by reason of insanity, and those certified as sexually dangerous persons.

Covers offenses under Illinois law as well as substantially similar federal laws or laws of other states.

Includes an extensive list of qualifying sex offenses such as predatory criminal sexual assault of a child, child pornography, grooming, indecent solicitation of a child, and sexual exploitation of a child.

Specifies that convictions arising from the same act count as one conviction, and convictions that have been set aside do not count for purposes of this restriction.