Bill
HB 2505
Illinois HB2505 creates a full property tax exemption on a qualifying police officer or firefighter’s primary residence if they have a severe duty-related injury and receive specif
Note on source material
- The package you provided contains text from two different bills labeled "HB 2505" in different states: (1) an Arizona bill text concerning immigration and law enforcement (long Arizona Revised Statutes edits and repeals), and (2) an Illinois bill (LRB text) that would add a property tax (homestead) exemption for certain police officers and firefighters with duty-related disabilities. The bill title you supplied ("PROP TX‑POLICE AND FIRE") and the detailed LRB text match the Illinois proposal. This summary below focuses on the Illinois property‑tax measure (the homestead exemption). If you need a summary of the Arizona immigration bill instead, tell me and I will prepare that.
Summary — HB2505 (Illinois): Homestead exemption for police officers and firefighters with certain duty-related injuries
Purpose and intent
- Create a property tax (homestead) exemption to fully exempt from property taxation the primary residence of a qualifying police officer or firefighter who has suffered a severe duty‑related injury and receives specified disability pension benefits. The goal is to provide tax relief to severely disabled public safety workers (and certain surviving spouses).
Key provisions
- New Section 15‑169.1 added to the Illinois Property Tax Code (35 ILCS 200/15‑169.1).
- Effective: takes effect upon becoming law; exemption begins with taxable year 2025.
- Who qualifies:
- "Qualified police officer" or "qualified firefighter" must have sustained a duty‑related injury resulting in paraplegia, quadriplegia, dismemberment, or amputation.
- The person must currently receive (or have received prior to retirement) disability benefits under specified sections of the Illinois Pension Code (police: Sections 3‑114.1 or 5‑154; firefighters: Sections 4‑110 or 6‑151).
- Qualified residence:
- Real property used as the primary residence, owned or held with legal/equitable interest, with an equalized assessed value (EAV) of less than $500,000 (excluding portions used for commercial purposes).
- Leasehold cases allowed if the lease is for a single family residence. Property rented more than six months presumed commercial.
- Surviving spouse provisions:
- Surviving spouse of a qualified police officer or firefighter killed in the line of duty may receive the exemption so long as they do not remarry.
- Exemption can continue if the surviving spouse or qualifying person becomes a resident of a licensed nursing facility or VA facility, provided the residence remains owned and unoccupied (or is occupied by spouse).
- Surviving spouse may carry the exemption if they hold title, permanently reside there, and do not remarry. If the surviving spouse sells, an amount up to the most recent exemption may transfer to a new primary residence (subject to conditions).
- Administration:
- Applicants must submit proof of qualifying injury in a form and manner the Department prescribes.
- Assessors/chief county assessment officers may verify eligibility by application, visual inspection, questionnaire, or other reasonable methods.
- Beneficiaries must reapply annually; applications filed during the county’s regular application period.
- Definitions provided for “police officer,” “firefighter,” and “qualified residence.”
Potential fiscal and administrative impact
- Fiscal: Grants a full exemption for eligible homesteads, reducing local property tax revenue for affected parcels. The fiscal effect likely small and targeted (applies only to a limited population meeting severe injury + pension criteria), but local taxing bodies (municipalities, school districts) may see marginally reduced tax bases.
- Administrative: Counties/assessors must implement application, verification and annual re‑application procedures and may perform inspections or other eligibility checks.
- Equity/targeting: Benefits a narrowly defined group (severe, pension‑verified duty injuries); includes protections for surviving spouses.
Legislative status and procedural history (as provided)
- Introduced 2/4/2025 by Rep. Angelica Guerrero‑Cuellar (LRB text).
- Actions listed (dates from provided materials): First Reading (2/4/2025); assigned/referred to committees including Revenue & Finance, Tax Policy (Other Taxes Subcommittee); additional readings and committee referrals through spring 2025; co‑sponsor added 4/11/2025. (If you need a precise, current status from the legislative clerk or online bill tracker, I can fetch it.)
Notes and recommendations
- The draft contains detailed eligibility tied to specific Pension Code sections — verifying applicability requires cross‑checking those pension provisions.
- Confirm which HB2505 you want summarized if you intended the Arizona immigration bill (the text you supplied also contains extensive Arizona statute repeals/amendments unrelated to this Illinois homestead exemption).
Compiled from official sources — confirm details with the bill’s official record.
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