Illinois SB 2750: PROP TX-REDEMPTION

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SB2750

Introduced 1/13/2026, by Sen. Julie A. Morrison 

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-169.1 new

 Amends the Property Tax Code. Provides that property that is used as a qualified residence by the surviving spouse of a law enforcement officer who was killed in the line of duty at any time prior to the expiration of the application period in effect for the exemption for the taxable year for which the exemption is sought is exempt. Effective immediately.

LRB104 14815 HLH 29861 b

A BILL FOR

SB2750LRB104 14815 HLH 29861 b

1 AN ACT concerning revenue.

2 Be it enacted by the People of the State of Illinois, 

3represented in the General Assembly:

4 Section 5. The Property Tax Code is amended by adding 

5Section 15-169.1 as follows:

6 (35 ILCS 200/15-169.1 new)

7 Sec. 15-169.1. Homestead exemption for surviving spouses.

8 (a) Beginning with taxable year 2026, property that is 

9used as a qualified residence by the surviving spouse of a law 

10enforcement officer who was killed in the line of duty at any 

11time prior to the expiration of the application period in 

12effect for the exemption for the taxable year for which the 

13exemption is sought is exempt. To qualify for the exemption 

14under this Section, the qualifying person must hold the legal 

15or beneficial title to the homestead and permanently reside 

16thereon. 

17 (b) If a homestead exemption has been granted under this 

18Section and the person awarded the exemption subsequently 

19becomes a resident of a facility licensed under the Nursing 

20Home Care Act, the Specialized Mental Health Rehab