IL SB2750

Surviving spouses of law enforcement officers killed in the line of duty would receive a full property tax exemption on their primary residence beginning in taxable year 2026

Qualified residences must have an equalized assessed value under $250,000 and cannot include portions used for commercial purposes

Law enforcement officer includes police officers, State troopers, county sheriffs, and deputy sheriffs employed by the State, county, or municipality

Exemption continues if the surviving spouse moves to a nursing home or licensed care facility, as long as they retain ownership and the home remains unoccupied

Annual reapplication is required, with eligibility determined by the local assessor through application, inspection, questionnaire, or other methods per Department guidelines