97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
SB2503

 

Introduced 10/24/2011, by Sen. Pamela J. Althoff

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/18-178

    Amends the Property Tax Code. Provides that an abatement granted to the surviving spouse of a fallen police officer or rescue worker also applies to the surviving spouse of a fallen soldier. Effective immediately.


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

 

 

A BILL FOR

 

SB2503LRB097 13878 HLH 58448 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Section 18-178 as follows:
 
6    (35 ILCS 200/18-178)
7    Sec. 18-178. Abatement for the residence of a surviving
8spouse of a fallen police officer, soldier, or rescue worker.
9    (a) The governing body of any county or municipality may,
10by ordinance, order the county clerk to abate any percentage of
11the taxes levied by the county or municipality on each parcel
12of qualified property within the boundaries of the county or
13municipality that is owned by the surviving spouse of a fallen
14police officer, soldier, or rescue worker.
15    (b) The governing body may provide, by ordinance, for the
16percentage amount and duration of an abatement under this
17Section and for any other provision necessary to carry out the
18provisions of this Section. Upon passing an ordinance under
19this Section, the county or municipality must deliver a
20certified copy of the ordinance to the county clerk.
21    (c) As used in this Section:
22    "Fallen police officer, soldier, or rescue worker" means an
23individual who dies:

 

 

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1        (1) as a result of or in the course of employment as a
2    police officer; or
3        (2) while in the active service of a fire, rescue, or
4    emergency medical service; or .
5        (3) while on active duty as a member of the United
6    States Armed Services, including the National Guard,
7    serving in Iraq or Afghanistan.
8"Fallen police officer, soldier, or rescue worker", however,
9does not include any individual whose death was the result of
10that individual's own willful misconduct or abuse of alcohol or
11drugs.
12    "Qualified property" means a parcel of real property that
13is occupied by not more than 2 families, that is used as the
14principal residence by a surviving spouse, and that:
15        (1) was owned by the fallen police officer, soldier, or
16    rescue worker or surviving spouse at the time of the police
17    officer's, soldier's, or rescue worker's death;
18        (2) was acquired by the surviving spouse within 2 years
19    after the police officer's, soldier's, or rescue worker's
20    death if the surviving spouse was domiciled in the State at
21    the time of that death; or
22        (3) was acquired more than 2 years after the police
23    officer's, soldier's, or rescue worker's death if
24    surviving spouse qualified for an abatement for a former
25    qualified property located in that municipality.
26    "Surviving spouse" means a spouse, who has not remarried,

 

 

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1of a fallen police officer, soldier, or rescue worker.
2(Source: P.A. 95-644, eff. 10-12-07.)
 
3    Section 99. Effective date. This Act takes effect upon
4becoming law.