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This record contains private information, which has been redacted from public viewing.
Record #: SO2019-5591   
Type: Ordinance Status: Passed
Intro date: 7/24/2019 Current Controlling Legislative Body: Committee on Finance
Final action: 10/16/2019
Title: Amendment of Municipal Code Title 3 by adding new Chapter 3-94 entitled "Fallen Heroes Property Tax Abatement"
Sponsors: Thompson, Patrick D., Lopez, Raymond A., Taliaferro, Chris, Waguespack, Scott, Scott, Jr. Michael, Mitts, Emma, Tunney, Thomas, Quinn, Marty, Tabares, Silvana, Reboyras, Ariel, Ervin, Jason C., Austin, Carrie M., Sadlowski Garza, Susan
Topic: MUNICIPAL CODE AMENDMENTS - Title 3 - Revenue & Finance - Ch. 34 Fallen Heroes Property Tax Abatement
Attachments: 1. O2019-5591.pdf, 2. SO2019-5591.pdf
SU BSTITUT E
ORDINANCE

WHEREAS, Section 18-178 ofthe Illinois Property Tax Code permits the governing body of a municipality, by ordinance, to enable the abatement of a percentage of the taxes levied by that municipality on property owned by the surviving spouse of a fallen police officer, soldier, or rescue worker; and
WHEREAS, Chicago's fallen police officers, soldiers, and rescue workers have given the ultimate sacrifice as a result of fulfilling their duties, and it is appropriate to honor that sacrifice; and
WHEREAS, The spouses of these brave individuals who have died in the line of duty should be supported, for there are overwhelming financial, emotional and psychological costs associated with the loss of a loved one who dies in the line of duty; now, therefore,


BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CHICAGO:


SECTION 1. Title 3 of the Municipal Code of Chicago is hereby amended by adding a new Chapter 3-94, as follows:

CHAPTER 3-94 FALLEN HEROES PROPERTY TAX ABATEMENT
3-94-010 Definitions.
For purposes ofthis chapter, the following definitions shall apply:
"Abatement Statute" means Section 18-178 of the Property Tax Code, codified at 35 ILCS 200/18-178.
"Fallen Hero" has the meaning ascribed to the term "fallen police officer, soldier, or
rescue worker" in the Abatement Statute as in effect in 2019, with the additional
requirement that such person had their primary residence in the City of Chicago at the
time of his or her death. . ,
"Qualified Property" has the meaning ascribed to that term in the Abatement Statute as in effect in 2019.
"Surviving Spouse" has the meaning ascribed to that term in the Abatement Statute as in effect in 2019.

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3-94-020 Abatement for the residence of a surviving spouse of a fallen hero.
Pursuant to the Abatement Statute, one hundred percent of the City of Chicago portion of property taxes levied on each parcel of Qualified Property within the City shall be abated.


3-94-030 Duration; Reapplication....

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