94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
SB0419

 

Introduced 2/16/2005, by Sen. James A. DeLeo

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/18-178 new

    Amends the Property Tax Code. Provides that the corporate authorities of a home rule municipality with 1,000,000 or more inhabitants, 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 certain 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. Effective immediately.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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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 adding
5 Section 18-178 as follows:
 
6     (35 ILCS 200/18-178 new)
7     Sec. 18-178. 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
24     for an abatement for a former qualified residential
25     property, but only to the extent of the previous abatement.
26     (b) As used in this Section:
27     "Fallen police officer or rescue worker" means an
28 individual who dies:
29         (1) as a result of or in the course of employment as a
30     police officer; or
31         (2) while in the active service of a fire, rescue, or
32     emergency medical service, unless the death was the result

 

 

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1     of the individual's own willful misconduct or abuse of
2     alcohol or drugs.
3     "Qualified residential property" means a parcel of real
4 property occupied by not more than 2 families that is used as
5 the principle residence by the surviving spouse.
6     "Surviving spouse" means a spouse, who has not remarried,
7 of a fallen police officer or rescue worker.
8     (c) The corporate authorities may provide, by law, for the
9 amount and duration of an abatement under this Section and for
10 any other provision necessary to carry out the provisions of
11 this Section.
12     (d) Before any abatement is awarded under this Section, the
13 county clerk must notify any affected taxing district of the
14 pending abatement.
 
15     Section 99. Effective date. This Act takes effect upon
16 becoming law.