SB1514sam001 95TH GENERAL ASSEMBLY

Sen. Kwame Raoul

Filed: 3/23/2007

09500SB1514sam001 LRB095 06708 BDD 34450 a

AMENDMENT TO SENATE BILL 1514

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

"Section 5. The Property Tax Code is amended by adding Section 18-178 as follows:

(35 ILCS 200/18-178 new)

Sec. 18-178. Abatement for the residence of a surviving spouse of a fallen police officer or rescue worker.

(a) The corporate authorities of a home rule municipality may, by ordinance, order the county clerk to abate any percentage of the taxes levied by the municipality and any other taxing district on each parcel of qualified property within the corporate limits of the municipality that is owned by the surviving spouse of a fallen police officer or rescue worker.

(b) The corporate authorities may provide, by ordinance, for the percentage amount and duration of an abatement under this Section and for any other provision necessary to carry out the provisions of this Section. Upon passing an ordinance under this Section, the municipality must deliver a certified copy of the ordinance to the county clerk and to each affected taxing district.

(c) As used in this Section:

"Fallen police officer or rescue worker" means an individual who dies:

(1) as a result of or in the course of employment as a police officer; or

(2) while in the active service of a fire, rescue, or emergency medical service. "Fallen police officer or rescue worker", however, does not include any individual whose death was the result of that individual's own willful misconduct or abuse of alcohol or drugs.

"Qualified property" means a parcel of real property that is occupied by not more than 2 families, that is used as the principle residence by a surviving spouse, and that:

(1) was owned by the fallen police officer or rescue worker or surviving spouse at the time of the police officer's or rescue worker's death;

(2) was acquired by the surviving spouse within 2 years after the police officer's or rescue worker's death if the surviving spouse was domiciled in the State at the time of that death; or

(3) was acquired more than 2 years after the police officer's or rescue worker's death if surviving spouse qualified for an abatement for a former qualified property located in that municipality.

"Surviving spouse" means a spouse, who has not remarried, of a fallen police officer or rescue worker.

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