SB0419 Engrossed

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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 the residence of a surviving 
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spouse of a fallen police officer or rescue worker.
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    (a) The corporate authorities of a municipality, by 
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ordinance, may order the county clerk to abate any percentage 
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of the taxes levied by the municipality and any other taxing 
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district on each parcel of qualified residential property 
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within the corporate limits of the municipality that is owned 
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by the surviving spouse of a fallen police officer or rescue 
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worker if that property:
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        (1) was owned by the fallen police officer or rescue 
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    worker or surviving spouse at the time of the police 
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    officer's or rescue worker's death;
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        (2) if the surviving spouse was domiciled in the State 
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    at the time of the police officer's or rescue worker's 
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    death, was acquired by the surviving spouse within 2 years 
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    after the death; or
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        (3) was acquired after the surviving spouse qualified 
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    for  an abatement for a former qualified residential 
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    property, but only to the extent of the previous abatement.
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    (b) As used in this Section:
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    "Fallen police officer or rescue worker" means an 
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individual who dies:
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        (1) as a result of or in the course of employment as a 
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    police officer; or
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        (2) while in the active service of a fire, rescue, or 
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    emergency medical service, unless the death was the result 
 


 






SB0419 Engrossed
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LRB094 09048 BDD 39269 b




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    of the individual's own willful misconduct or abuse of 
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    alcohol or drugs.
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    "Qualified residential property" means a parcel of real 
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property occupied by not more than 2 families that is used as 
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the principle residence by the surviving spouse.
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    "Surviving spouse" means a spouse, who has not remarried, 
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of a fallen police officer or rescue worker.
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    (c) The corporate authorities may provide, by law, for the 
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amount and duration of an abatement under this Section and for 
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any other provision necessary to carry out the provisions of 
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this Section.
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    (d) Before any abatement is awarded under this Section, the 
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county clerk must notify any affected taxing district of the 
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pending abatement.


 
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    Section 99. Effective date. This Act takes effect upon 
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becoming law.