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| 1 | AN ACT concerning revenue.
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| 2 | Be it enacted by the People of the State of Illinois,
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| 3 | represented in the General Assembly:
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| 4 | Section 5. The Property Tax Code is amended by changing | ||||||
| 5 | Section 18-178 as follows: | ||||||
| 6 | (35 ILCS 200/18-178) | ||||||
| 7 | Sec. 18-178. Abatement for the residence of a surviving | ||||||
| 8 | spouse of a fallen police officer, soldier, or rescue worker. | ||||||
| 9 | (a) The governing body of any county or municipality may, | ||||||
| 10 | by ordinance, order the county clerk to abate any percentage of | ||||||
| 11 | the taxes levied by the county or municipality on each parcel | ||||||
| 12 | of qualified property within the boundaries of the county or | ||||||
| 13 | municipality that is owned by the surviving spouse of a fallen | ||||||
| 14 | police officer, soldier, or rescue worker. | ||||||
| 15 | (b) The governing body may provide, by ordinance, for the | ||||||
| 16 | percentage amount and duration of an abatement under this | ||||||
| 17 | Section and for any other provision necessary to carry out the | ||||||
| 18 | provisions of this Section. Upon passing an ordinance under | ||||||
| 19 | this Section, the county or municipality must deliver a | ||||||
| 20 | certified copy of the ordinance to the county clerk. | ||||||
| 21 | (c) As used in this Section: | ||||||
| 22 | "Fallen police officer, soldier, or rescue worker" means an | ||||||
| 23 | individual who dies: | ||||||
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| 1 | (1) as a result of or in the course of employment as a | ||||||
| 2 | police officer; or | ||||||
| 3 | (2) while in the active service of a fire, rescue, or | ||||||
| 4 | emergency medical service; or . | ||||||
| 5 | (3) while on active duty as a member of the United | ||||||
| 6 | States Armed Services, including the National Guard, | ||||||
| 7 | serving in Iraq or Afghanistan. | ||||||
| 8 | "Fallen police officer, soldier, or rescue worker", however, | ||||||
| 9 | does not include any individual whose death was the result of | ||||||
| 10 | that individual's own willful misconduct or abuse of alcohol or | ||||||
| 11 | drugs.
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| 12 | "Qualified property" means a parcel of real property that | ||||||
| 13 | is occupied by not more than 2 families, that is used as the | ||||||
| 14 | principal residence by a surviving spouse, and that: | ||||||
| 15 | (1) was owned by the fallen police officer, soldier, or | ||||||
| 16 | rescue worker or surviving spouse at the time of the police | ||||||
| 17 | officer's, soldier's, or rescue worker's death; | ||||||
| 18 | (2) was acquired by the surviving spouse within 2 years | ||||||
| 19 | after the police officer's, soldier's, or rescue worker's | ||||||
| 20 | death if the surviving spouse was domiciled in the State at | ||||||
| 21 | the time of that death; or | ||||||
| 22 | (3) was acquired more than 2 years after the police | ||||||
| 23 | officer's, soldier's, or rescue worker's death if | ||||||
| 24 | surviving spouse qualified for an abatement for a former | ||||||
| 25 | qualified property located in that municipality. | ||||||
| 26 | "Surviving spouse" means a spouse, who has not remarried, | ||||||
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| 1 | of a fallen police officer, soldier, or rescue worker.
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| 2 | (Source: P.A. 95-644, eff. 10-12-07.)
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| 3 | Section 99. Effective date. This Act takes effect upon | ||||||
| 4 | becoming law.
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