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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 adding | ||||||
| 5 | Section 18-179 as follows: | ||||||
| 6 | (35 ILCS 200/18-179 new)
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| 7 | Sec. 18-179. Abatement for the residence of a surviving | ||||||
| 8 | spouse of a fallen police officer or rescue worker. | ||||||
| 9 | (a) The corporate authorities of a home rule municipality | ||||||
| 10 | with 1,000,000 or more inhabitants, by ordinance, may order the | ||||||
| 11 | county clerk to abate any percentage of the taxes levied by the | ||||||
| 12 | municipality and any other taxing district on each parcel of | ||||||
| 13 | qualified residential property within the corporate limits of | ||||||
| 14 | the municipality that is owned by the surviving spouse of a | ||||||
| 15 | fallen police officer or rescue worker if that property: | ||||||
| 16 | (1) was owned by the fallen police officer or rescue | ||||||
| 17 | worker or surviving spouse at the time of the police | ||||||
| 18 | officer's or rescue worker's death; | ||||||
| 19 | (2) if the surviving spouse was domiciled in the State | ||||||
| 20 | at the time of the police officer's or rescue worker's | ||||||
| 21 | death, was acquired by the surviving spouse within 2 years | ||||||
| 22 | after the death; or | ||||||
| 23 | (3) was acquired after the surviving spouse qualified | ||||||
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| 1 | for an abatement for a former qualified residential | ||||||
| 2 | property, but only to the extent of the previous abatement. | ||||||
| 3 | (b) As used in this Section: | ||||||
| 4 | "Fallen police officer or rescue worker" means an | ||||||
| 5 | individual who dies: | ||||||
| 6 | (1) as a result of or in the course of employment as a | ||||||
| 7 | police officer; or | ||||||
| 8 | (2) while in the active service of a fire, rescue, or | ||||||
| 9 | emergency medical service, unless the death was the result | ||||||
| 10 | of the individual's own willful misconduct or abuse of | ||||||
| 11 | alcohol or drugs. | ||||||
| 12 | "Qualified residential property" means a parcel of real | ||||||
| 13 | property occupied by not more than 2 families that is used as | ||||||
| 14 | the principle residence by the surviving spouse. | ||||||
| 15 | "Surviving spouse" means a spouse, who has not remarried, | ||||||
| 16 | of a fallen police officer or rescue worker. | ||||||
| 17 | (c) The corporate authorities may provide, by law, for the | ||||||
| 18 | amount and duration of an abatement under this Section and for | ||||||
| 19 | any other provision necessary to carry out the provisions of | ||||||
| 20 | this Section. | ||||||
| 21 | (d) Before any abatement is awarded under this Section, the | ||||||
| 22 | county clerk must notify any affected taxing district of the | ||||||
| 23 | pending abatement.
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| 24 | Section 99. Effective date. This Act takes effect upon | ||||||
| 25 | becoming law.
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