HB5120 97TH GENERAL ASSEMBLY

LRB097 19711 HLH 64969 b

97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB5120

Introduced 2/8/2012, by Rep. Michael W. Tryon

SYNOPSIS AS INTRODUCED:

35 ILCS 200/18-178

Amends the Property Tax Code. Extends an abatement for the residence of a surviving spouse of a fallen police officer or rescue worker to the following individuals: (i) any citizen or resident of the United States dying while on active duty in a combat zone or dying because of wounds, disease, or injury suffered while serving in a combat zone; (ii) any terrorist victim specified in Section 692 of the Internal Revenue Code; or (iii) any astronaut whose death occurs in the line of duty.

FISCAL NOTE ACT MAY APPLY

HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

A BILL FOR

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 changing Section 18-178 as follows:

(35 ILCS 200/18-178)

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

(a) The governing body of any county or municipality may, by ordinance, order the county clerk to abate any percentage of the taxes levied by the county or municipality on each parcel of qualified property within the boundaries of the county or municipality that is owned by the surviving spouse of a qualified decedent fallen police officer or rescue worker.

(b) The governing body 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 county or municipality must deliver a certified copy of the ordinance to the county clerk.

(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 decedent" means: (i) a fallen police officer or rescue worker; (ii) any citizen or resident of the United States dying while in active service of the Armed Forces of the United States if the individual (A) was killed in action while serving in a combat zone or (B) died as a result of wounds, disease, or injury suffered while serving in a combat zone and while in the line of duty, by reason of a hazard to which the individual was subjected as an incident of his or her military service; (iii) any terrorist victim specified in Section 692 of the Internal Revenue Code; or (iv) any astronaut whose death occurs in the line of duty.

"Qualified property" means a parcel of real property that is occupied by not more than 2 families, that is used as the principal 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.

(Source: P.A. 95-644, eff. 10-12-07.)