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SB 1405

PROP TX-POLICE AND FIRE

104th Regular Session Introduced by John Curran and 1 co-sponsor

Provides a $5,000 homestead exemption on the surviving spouse’s primary residence of a police officer or firefighter killed in the line of duty (begin 2026).

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WeVote Research Nonpartisan
Bill Summary · SB 1405

Summary — SB 1405 (Property Tax: Police and Fire)

Status: Introduced Jan 31, 2025 (Sen. Dale Fowler); enacted as public act (see timeline). Effective: upon becoming law; exemption applies beginning with taxable year 2026.

Purpose

Create a targeted homestead property tax exemption for the surviving spouse of a police officer or firefighter who is killed in the line of duty. The aim is to provide a modest, recurring property tax relief to eligible surviving spouses.

Key provisions

  • Homestead exemption amount: reduction of $5,000 from the equalized assessed value (EAV) of the surviving spouse’s qualified residence.
  • Eligibility:
    • Surviving spouse of a police officer or firefighter killed in the line of duty on or after January 1, 2026.
    • Spouse must occupy the property as their primary residence, be liable for real estate taxes, be an owner of record or hold legal/equitable interest, and must not remarry.
    • “Police officer” and “firefighter” are defined broadly to include municipal police, conservation police, sheriffs/deputies, State law enforcement, fire personnel and certain emergency medical personnel as specified in pension and municipal code citations.
    • “Qualified residence” is residential property (excluding portions used commercially) with EAV less than $250,000; leasehold interests can qualify if the lease is for a single‑family residence.
  • Portability and continuity:
    • If the surviving spouse sells the home, the exemption (up to the most recent amount granted) can transfer to a new primary residence provided the spouse continues to meet eligibility and does not remarry.
    • Special rules address occupancy by the owner (e.g., residence temporarily unoccupied while owner is in a licensed care facility).
  • Administration:
    • Annual reapplication required.
    • County assessor (or chief county assessment officer) may determine eligibility using application, inspection, questionnaires, or other reasonable methods consistent with Department guidelines.
  • Effective date: the Act takes effect upon becoming law; the exemption applies beginning with the 2026 tax year.

Who is affected

  • Primary beneficiaries: surviving spouses of line‑of‑duty police officers and firefighters who meet the criteria.
  • Secondary effects: local taxing districts (minor reduction in tax base/revenue), county assessors (administration, annual processing), and municipalities.

Fiscal/administrative impact (general)

  • Revenue effect per household: limited — a $5,000 EAV reduction translates into a modest annual tax savings (amount varies by local tax rates).
  • Overall statewide fiscal impact is likely small but depends on the number of qualifying surviving spouses and the distribution across local tax jurisdictions.
  • Administrative burden: minor — annual reapplication and verification work for assessors.

Note: The provided file includes text from multiple jurisdictions and unrelated bills; this summary focuses on the Illinois-style SB 1405 homestead exemption for surviving spouses of police officers and firefighters.

Compiled from official sources — confirm details with the bill’s official record.

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