SB2750

Illinois SB2750 provides a homestead exemption for surviving spouses of law enforcement officers killed in the line of duty.

Illinois SB2750 amends the Property Tax Code to offer a homestead exemption for property used as a qualified residence by the surviving spouse of a law enforcement officer killed in the line of duty. To qualify, the surviving spouse must hold the legal or beneficial title to the homestead and permanently reside thereon. The exemption applies beginning with taxable year 2026 and requires annual reapplication. The exemption continues if the residence becomes unoccupied but remains owned by the qualifying person.