101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB4258

 

Introduced 1/27/2020, by Rep. Aaron M. Ortiz

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-178 new
35 ILCS 200/18-178

    Amends the Property Tax Code. Provides that qualified property that is owned by the surviving spouse of a fallen police officer, soldier, or rescue worker is exempt from taxation under the Code (currently, the governing body of a county or municipality may order the county clerk to abate those taxes). Effective immediately.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB4258LRB101 16854 HLH 66253 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Section 18-178 and by adding Section 15-178 as follows:
 
6    (35 ILCS 200/15-178 new)
7    Sec. 15-178. Exemption for residence of a surviving spouse
8of a fallen police officer, soldier, or rescue worker. As
9provided in Section 18-178, qualified property that is owned by
10the surviving spouse of a fallen police officer, soldier, or
11rescue worker is exempt from taxation under this Code.
 
12    (35 ILCS 200/18-178)
13    Sec. 18-178. Abatement for the residence of a surviving
14spouse of a fallen police officer, soldier, or rescue worker.
15    (a) Through taxable year 2020, the The governing body of
16any county or municipality may, by ordinance, order the county
17clerk to abate any percentage of the taxes levied by the county
18or municipality on each parcel of qualified property within the
19boundaries of the county or municipality that is owned by the
20surviving spouse of a fallen police officer, soldier, or rescue
21worker.
22    (b) Through taxable year 2020, the The governing body may

 

 

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1provide, by ordinance, for the percentage amount and duration
2of an abatement under this Section and for any other provision
3necessary to carry out the provisions of this Section. Upon
4passing an ordinance under this Section, the county or
5municipality must deliver a certified copy of the ordinance to
6the county clerk.
7    (b-5) Beginning in taxable year 2021, qualified property
8that is owned by the surviving spouse of a fallen police
9officer, soldier, or rescue worker is exempt from taxation
10under this Code.
11    (c) As used in this Section:
12    "Fallen police officer, soldier, or rescue worker" means an
13individual who dies:
14        (1) as a result of or in the course of employment as a
15    police officer;
16        (2) while in the active service of a fire, rescue, or
17    emergency medical service; or
18        (3) while on active duty as a member of the United
19    States Armed Services, including the National Guard,
20    serving in Iraq or Afghanistan.
21"Fallen police officer, soldier, or rescue worker", however,
22does not include any individual whose death was the result of
23that individual's own willful misconduct or abuse of alcohol or
24drugs.
25    "Qualified property" means a parcel of real property that
26is occupied by not more than 2 families, that is used as the

 

 

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1principal residence by a surviving spouse, and that:
2        (1) was owned by the fallen police officer, soldier, or
3    rescue worker or surviving spouse at the time of the police
4    officer's, soldier's, or rescue worker's death;
5        (2) was acquired by the surviving spouse within 2 years
6    after the police officer's, soldier's, or rescue worker's
7    death if the surviving spouse was domiciled in the State at
8    the time of that death; or
9        (3) was acquired more than 2 years after the police
10    officer's, soldier's, or rescue worker's death if
11    surviving spouse qualified for an abatement for a former
12    qualified property located in that municipality.
13    "Surviving spouse" means a spouse, who has not remarried,
14of a fallen police officer, soldier, or rescue worker.
15(Source: P.A. 97-767, eff. 7-9-12.)
 
16    Section 99. Effective date. This Act takes effect upon
17becoming law.