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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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 certain qualified decedents a fallen police officer 
9or rescue worker.
10 (a) The governing body of any county or municipality may, 
11by ordinance, order the county clerk to abate any percentage of 
12the taxes levied by the county or municipality on each parcel 
13of qualified property within the boundaries of the county or 
14municipality that is owned by the surviving spouse of a 
15qualified decedent fallen police officer or rescue worker.
16 (b) The governing body may provide, by ordinance, for the 
17percentage amount and duration of an abatement under this 
18Section and for any other provision necessary to carry out the 
19provisions of this Section. Upon passing an ordinance under 
20this Section, the county or municipality must deliver a 
21certified copy of the ordinance to the county clerk.
22 (c) As used in this Section:
23 "Fallen police officer or rescue worker" means an 
 
 
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1individual who dies:
2  (1) as a result of or in the course of employment as a 
3 police officer; or
4  (2) while in the active service of a fire, rescue, or 
5 emergency medical service.
6"Fallen police officer or rescue worker", however, does not 
7include any individual whose death was the result of that 
8individual's own willful misconduct or abuse of alcohol or 
9drugs.

10 "Qualified decedent" means: (i) a fallen police officer or 
11rescue worker; (ii) any citizen or resident of the United 
12States dying while in active service of the Armed Forces of the 
13United States if the individual (A) was killed in action while 
14serving in a combat zone or (B) died as a result of wounds, 
15disease, or injury suffered while serving in a combat zone and 
16while in the line of duty, by reason of a hazard to which the 
17individual was subjected as an incident of his or her military 
18service; (iii) any terrorist victim specified in Section 692 of 
19the Internal Revenue Code; or (iv) any astronaut whose death 
20occurs in the line of duty. 
21 "Qualified property" means a parcel of real property that 
22is occupied by not more than 2 families, that is used as the 
23principal residence by a surviving spouse, and that:
24  (1) was owned by the fallen police officer or rescue 
25 worker or surviving spouse at the time of the police 
26 officer's or rescue worker's death;
 
 
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1  (2) was acquired by the surviving spouse within 2 years 
2 after the police officer's or rescue worker's death if the 
3 surviving spouse was domiciled in the State at the time of 
4 that death; or
5  (3) was acquired more than 2 years after the police 
6 officer's or rescue worker's death if surviving spouse 
7 qualified for an abatement for a former qualified property 
8 located in that municipality.
9 "Surviving spouse" means a spouse, who has not remarried, 
10of a fallen police officer or rescue worker.

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