Sen. Kwame Raoul
Filed: 3/23/2007
 
 

 




 

 		












09500SB1514sam001

LRB095 06708 BDD 34450 a






1

AMENDMENT TO SENATE BILL 1514 




2
    AMENDMENT NO. ______. Amend Senate Bill 1514  by replacing 
3
everything after the enacting clause with the following:

 
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, 
 


 






09500SB1514sam001
- 2 -
LRB095 06708 BDD 34450 a




1
for the percentage amount and duration of an abatement under 
2
this Section and for any other provision necessary to carry out 
3
the provisions of this Section. Upon passing an ordinance under 
4
this Section, the municipality must deliver a certified copy of 
5
the ordinance to the county clerk and to each affected taxing 
6
district.
7
    (c) As used in this Section:
8
    "Fallen police officer or rescue worker" means an 
9
individual who dies:
10
        (1) as a result of or in the course of employment as a 
11
    police officer; or
12
        (2) while in the active service of a fire, rescue, or 
13
    emergency medical service.
14
"Fallen police officer or rescue worker", however, does not 
15
include any individual whose death was the result of that 
16
individual's own willful misconduct or abuse of alcohol or 
17
drugs.

18
    "Qualified property" means a parcel of real property that 
19
is occupied by not more than 2 families, that is used as the 
20
principle residence by a surviving spouse, and that:
21
        (1) was owned by the fallen police officer or rescue 
22
    worker or surviving spouse at the time of the police 
23
    officer's or rescue worker's death;
24
        (2) was acquired by the surviving spouse within 2 years 
25
    after the police officer's or rescue worker's death if the 
26
    surviving spouse was domiciled in the State at the time of 
 


 






09500SB1514sam001
- 3 -
LRB095 06708 BDD 34450 a




1
    that death; or
2
        (3) was acquired more than 2 years  after the police 
3
    officer's or rescue worker's death if surviving spouse 
4
    qualified for  an abatement for a former qualified property 
5
    located in that municipality.
6
    "Surviving spouse" means a spouse, who has not remarried, 
7
of a fallen police officer or rescue worker.

 
8
    Section 99. Effective date. This Act takes effect upon 
9
becoming law.".