96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
SB3089


 
Introduced 2/8/2010, by Sen. Kwame Raoul
 
SYNOPSIS AS INTRODUCED:
 		













35 ILCS 200/18-179 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.
















LRB096 18724 HLH 34109 b

















FISCAL NOTE ACT MAY APPLY


HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
















 


 


A BILL FOR









 











SB3089

LRB096 18724 HLH 34109 b






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    AN ACT concerning revenue.

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


 
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    Section 5. The Property Tax Code is amended  by adding 
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Section 18-179 as follows:
 
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    (35 ILCS 200/18-179 new)

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    Sec. 18-179. Abatement for the residence of a surviving 
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spouse of a fallen police officer or rescue worker.
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    (a) The corporate authorities of a home rule municipality 
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with 1,000,000 or more inhabitants, by ordinance, may order the 
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county clerk to abate any percentage of the taxes levied by the 
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municipality and any other taxing district on each parcel of 
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qualified residential property within the corporate limits of 
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the municipality that is owned by the surviving spouse of a 
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fallen police officer or rescue worker if that property:
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        (1) was owned by the fallen police officer or rescue 
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    worker or surviving spouse at the time of the police 
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    officer's or rescue worker's death;
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        (2) if the surviving spouse was domiciled in the State 
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    at the time of the police officer's or rescue worker's 
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    death, was acquired by the surviving spouse within 2 years 
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    after the death; or
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        (3) was acquired after the surviving spouse qualified 
 


 






SB3089
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LRB096 18724 HLH 34109 b




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    for  an abatement for a former qualified residential 
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    property, but only to the extent of the previous abatement.
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    (b) As used in this Section:
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    "Fallen police officer or rescue worker" means an 
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individual who dies:
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        (1) as a result of or in the course of employment as a 
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    police officer; or
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        (2) while in the active service of a fire, rescue, or 
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    emergency medical service, unless the death was the result 
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    of the individual's own willful misconduct or abuse of 
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    alcohol or drugs.
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    "Qualified residential property" means a parcel of real 
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property occupied by not more than 2 families that is used as 
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the principle residence by the surviving spouse.
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    "Surviving spouse" means a spouse, who has not remarried, 
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of a fallen police officer or rescue worker.
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    (c) The corporate authorities may provide, by law, for the 
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amount and duration of an abatement under this Section and for 
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any other provision necessary to carry out the provisions of 
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this Section.
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    (d) Before any abatement is awarded under this Section, the 
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county clerk must notify any affected taxing district of the 
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pending abatement.


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