SB0419eng 94TH GENERAL ASSEMBLY

SB0419 Engrossed LRB094 09048 BDD 39269 b

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

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 municipality, by ordinance, may 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 residential property within the corporate limits of the municipality that is owned by the surviving spouse of a fallen police officer or rescue worker if that property:

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

(3) was acquired after the surviving spouse qualified for an abatement for a former qualified residential property, but only to the extent of the previous abatement.

(b) 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, unless the death was the result of the individual's own willful misconduct or abuse of alcohol or drugs.

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

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

(c) The corporate authorities may provide, by law, for the amount and duration of an abatement under this Section and for any other provision necessary to carry out the provisions of this Section.

(d) Before any abatement is awarded under this Section, the county clerk must notify any affected taxing district of the pending abatement.

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