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94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
HB3773
Introduced 2/25/2005, by Rep. Jim Sacia SYNOPSIS AS INTRODUCED:
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Amends the Property Tax Code. Requires the county clerk to abate the amount of $400 from property taxes levied on each parcel of qualified residential property that is owned by a volunteer firefighter. Provides that the Department of Revenue must adopt rules concerning the abatement and prepare application forms. Effective immediately.
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| FISCAL NOTE ACT MAY APPLY | |
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
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A BILL FOR
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HB3773 |
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LRB094 06972 BDD 37087 b |
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Property Tax Code is amended by adding |
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| Section 18-178 as follows:
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| (35 ILCS 200/18-178 new) |
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| Sec. 18-178. Abatement for volunteer firefighters. |
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| (a) The county clerk shall abate the amount of $400 from |
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| property taxes levied on each parcel of qualified residential |
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| property that is owned by a volunteer firefighter. This |
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| abatement must be applied proportionally to the property tax |
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| levies of each taxing district that levies a property tax on |
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| the property. |
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| (b) As used in this Section, "qualified residential |
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| property" means a property that is occupied as a principle |
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| residence by a volunteer firefighter who is liable for paying |
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| real estate taxes on the property and who: |
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| (1) is an owner of record of the property; or |
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| (2) has a legal or equitable interest therein, except |
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| for a leasehold interest other than a leasehold interest of |
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| land: |
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| (A) on which a single family residence is located; |
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| (B) that is occupied as a residence by a volunteer |
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| firefighter who has an ownership interest therein, |
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| legal, equitable, or as a lessee; and |
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| (C) on which he or she is liable for the payment of |
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| property taxes. |
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| (c) The Department of Revenue must adopt rules concerning |
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| abatements under this Section and must prepare an application |
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| form for volunteer firefighters to present to the county clerk |
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| when seeking an abatement under this Section.
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| Section 99. Effective date. This Act takes effect upon |