Illinois HB 5547: PROP TX-SEX OFFENDER PROHIBIT

Status: Rule 19(a) / Re-referred to Rules Committee (as of 2026-03-27)

State: Illinois · Session: 104th · Bill: HB 5547

Sponsors: Anthony DeLuca

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 Full Text of HB5547

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB5547

Introduced 2/13/2026, by Rep. Anthony DeLuca 

SYNOPSIS AS INTRODUCED:

35 ILCS 200/15-190 new

 Amends the Property Tax Code. Provides that, beginning in taxable year 2027, no property that is used as the primary residence of a child sex offender during the taxable year may receive a homestead exemption under the Code.

LRB104 20101 HLH 33552 b

A BILL FOR

HB5547LRB104 20101 HLH 33552 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 15-190 as follows:

6 (35 ILCS 200/15-190 new)

7 Sec. 15-190. Child sex offender ineligible.

8 (a) Notwithstanding any other provision of law, beginning 

9in taxable year 2027, no property that is used as the primary 

10residence of a child sex offender during the taxable year may 

11receive a homestead exemption under this Article 15. 

12 (b) As used in this Section: 

13 "Child sex offender" means any person who: 

14 (1) has been charged under Illinois law, or any 

15 substantially similar federal law or law of another state, 

16 with a sex offense or the attempt to commit a sex offense 

17 when the victim is a person under 18 years of age at the 

18 time of the offense; and: 

19 (A) is convicted of the offense or an attempt to 

20 commit such offense; 

21 (B) is found not guilty of the offense or the 

22 attempt to commit the offense by reason of insanity; 

23 (C) is the subject of a finding not resulting in an 

HB5547- 2 -LRB104 20101 HLH 33552 b

1 acquittal at a hearing conducted pursuant to 

2 subsection (a) of Section 104-25 of the Code of 

3 Criminal Procedure of 19

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