Bill Text: IL HB5120 | 2011-2012 | 97th General Assembly | Introduced

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Bill Title: 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.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2013-01-08 - Session Sine Die [HB5120 Detail]

Download: Illinois-2011-HB5120-Introduced.html

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97TH GENERAL ASSEMBLY State of Illinois 2011 and 2012 HB5120 Introduced , 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.
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FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
A BILL FOR
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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

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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;

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(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.)