Bill Text: IL HB3279 | 2019-2020 | 101st General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. Provides that qualified property that is owned by the surviving spouse of a fallen police officer, soldier, or rescue worker is exempt from taxation under this Code (currently, the governing body of a county or municipality may order the county clerk to abate those taxes). Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2019-03-29 - Rule 19(a) / Re-referred to Rules Committee [HB3279 Detail]

Download: Illinois-2019-HB3279-Introduced.html

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101ST GENERAL ASSEMBLY State of Illinois 2019 and 2020 HB3279 Introduced , by Rep. Michael P. McAuliffe SYNOPSIS AS INTRODUCED:
35 ILCS 200/15-178 new
35 ILCS 200/18-178
Amends the Property Tax Code. Provides that qualified property that is owned by the surviving spouse of a fallen police officer, soldier, or rescue worker is exempt from taxation under this Code (currently, the governing body of a county or municipality may order the county clerk to abate those taxes). 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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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 and by adding Section 15-178 as follows:
(35 ILCS 200/15-178 new)
Sec. 15-178. Exemption for residence of a surviving spouse
of a fallen police officer, soldier, or rescue worker. As
provided in Section 18-178, qualified property that is owned by
the surviving spouse of a fallen police officer, soldier, or
rescue worker is exempt from taxation under this Code.
(35 ILCS 200/18-178)
Sec. 18-178. Abatement for the residence of a surviving
spouse of a fallen police officer, soldier, or rescue worker.
(a) Through taxable year 2018, the 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 fallen police officer, soldier, or rescue
worker.
(b) Through taxable year 2018, the The governing body may

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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.
(b-5) Beginning in taxable year 2019, qualified property
that is owned by the surviving spouse of a fallen police
officer, soldier, or rescue worker is exempt from taxation
under this Code.
(c) As used in this Section:
"Fallen police officer, soldier, or rescue worker" means an
individual who dies:
(1) as a result of or in the course of employment as a
police officer;
(2) while in the active service of a fire, rescue, or
emergency medical service; or
(3) while on active duty as a member of the United
States Armed Services, including the National Guard,
serving in Iraq or Afghanistan.
"Fallen police officer, soldier, 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 property" means a parcel of real property that
is occupied by not more than 2 families, that is used as the

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principal residence by a surviving spouse, and that:
(1) was owned by the fallen police officer, soldier, or
rescue worker or surviving spouse at the time of the police
officer's, soldier's, or rescue worker's death;
(2) was acquired by the surviving spouse within 2 years
after the police officer's, soldier'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, soldier'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, soldier, or rescue worker.
(Source: P.A. 97-767, eff. 7-9-12.)
Section 99. Effective date. This Act takes effect upon
becoming law.