|
|
|
|
SB1514 Engrossed |
|
LRB095 06708 AMC 26820 b |
|
|
| 1 |
| AN ACT concerning revenue.
|
| 2 |
| Be it enacted by the People of the State of Illinois,
|
| 3 |
| represented in the General Assembly:
|
| 4 |
| Section 5. The Property Tax Code is amended by adding |
| 5 |
| Section 18-178 as follows:
|
| 6 |
| (35 ILCS 200/18-178 new) |
| 7 |
| Sec. 18-178. Abatement for the residence of a surviving |
| 8 |
| spouse of a fallen police officer or rescue worker. |
| 9 |
| (a) The corporate authorities of a home rule municipality |
| 10 |
| may, by ordinance, order the county clerk to abate any |
| 11 |
| percentage of the taxes levied by the municipality and any |
| 12 |
| other taxing district on each parcel of qualified property |
| 13 |
| within the corporate limits of the municipality that is owned |
| 14 |
| by the surviving spouse of a fallen police officer or rescue |
| 15 |
| worker. |
| 16 |
| (b) The corporate authorities may provide, by ordinance, |
| 17 |
| for the percentage amount and duration of an abatement under |
| 18 |
| this Section and for any other provision necessary to carry out |
| 19 |
| the provisions of this Section. Upon passing an ordinance under |
| 20 |
| this Section, the municipality must deliver a certified copy of |
| 21 |
| the ordinance to the county clerk and to each affected taxing |
| 22 |
| district. |
| 23 |
| (c) As used in this Section: |
|
|
|
SB1514 Engrossed |
- 2 - |
LRB095 06708 AMC 26820 b |
|
|
| 1 |
| "Fallen police officer or rescue worker" means an |
| 2 |
| individual who dies: |
| 3 |
| (1) as a result of or in the course of employment as a |
| 4 |
| police officer; or |
| 5 |
| (2) while in the active service of a fire, rescue, or |
| 6 |
| emergency medical service. |
| 7 |
| "Fallen police officer or rescue worker", however, does not |
| 8 |
| include any individual whose death was the result of that |
| 9 |
| individual's own willful misconduct or abuse of alcohol or |
| 10 |
| drugs.
|
| 11 |
| "Qualified property" means a parcel of real property that |
| 12 |
| is occupied by not more than 2 families, that is used as the |
| 13 |
| principle residence by a surviving spouse, and that: |
| 14 |
| (1) was owned by the fallen police officer or rescue |
| 15 |
| worker or surviving spouse at the time of the police |
| 16 |
| officer's or rescue worker's death; |
| 17 |
| (2) was acquired by the surviving spouse within 2 years |
| 18 |
| after the police officer's or rescue worker's death if the |
| 19 |
| surviving spouse was domiciled in the State at the time of |
| 20 |
| that death; or |
| 21 |
| (3) was acquired more than 2 years after the police |
| 22 |
| officer's or rescue worker's death if surviving spouse |
| 23 |
| qualified for an abatement for a former qualified property |
| 24 |
| located in that municipality. |
| 25 |
| "Surviving spouse" means a spouse, who has not remarried, |
| 26 |
| of a fallen police officer or rescue worker.
|