Full Text of SB2503 97th General Assembly
SB2503eng 97TH GENERAL ASSEMBLY |
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| 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 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.
| 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.
| 2 | | (Source: P.A. 95-644, eff. 10-12-07.)
| 3 | | Section 99. Effective date. This Act takes effect upon | 4 | | becoming law.
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