Board of Commissioners of Cook County - File #: 23-3603

• File #: 23-3603
• Version: 1
• Name: Surviving Spouse Tax Abatements
• Type: Ordinance
• Status: Approved
• File created: 6/21/2023
• In control: Board of Commissioners
• On agenda: 6/29/2023
• Final action: 6/29/2023
• Title: PROPOSED ORDINANCE SURVIVING SPOUSE TAX ABATEMENTS WHEREAS, on September 5, 2019 the Cook County Board of Commissioners passed the Surviving Spouse Tax Abatement Ordinance which can be found in Section 74-47 of the Cook County Code of Ordinances; and WHEREAS, the Surviving Spouse Tax Abatement permitted the application to the Cook County Board of Review ("Board of Review") for the abatement or rebate of Cook County's portion of property taxes levied on a qualified property for surviving spouses of a fallen police officer, soldier or rescue worker in accordance with 35 ILCS 200/18-178; and WHEREAS, in accordance with Section 74-47 of the Cook County Code of Ordinances, the Board of Review developed an application process in which surviving spouses of a of a fallen police officer, soldier or rescue worker in accordance with 35 ILCS 200/18-178 could request an abatement or rebate of Cook County's portion of property taxes levied on a qualified property; and WHEREAS, the Board of Revi...
• Sponsors: JOHN P. DALEY, TONI PRECKWINKLE (President), FRANK J. AGUILAR, ALMA E. ANAYA, SCOTT R. BRITTON, DENNIS DEER, BRIDGET DEGNEN, BRIDGET GAINER, Monica Gordon, BILL LOWRY, DONNA MILLER, STANLEY MOORE, JOSINA MORITA, KEVIN B. MORRISON, SEAN M. MORRISON, ANTHONY J. QUEZADA, MAGGIE TREVOR, TARA S. STAMPS

Date	Ver.	Action By	Motion	Result
6/29/2023	1	Board of Commissioners	suspend the rules	Pass
6/29/2023	1	Board of Commissioners	approve	Pass

title
PROPOSED ORDINANCE

SURVIVING SPOUSE TAX ABATEMENTS

WHEREAS, on September 5, 2019 the Cook County Board of Commissioners passed the Surviving Spouse Tax Abatement Ordinance which can be found in Section 74-47 of the Cook County Code of Ordinances; and

WHEREAS, the Surviving Spouse Tax Abatement permitted the application to the Cook County Board of Review ("Board of Review") for the abatement or rebate of Cook County's portion of property taxes levied on a qualified property for surviving spouses of a fallen police officer, soldier or rescue worker in accordance with 35 ILCS 200/18-178; and

WHEREAS, in accordance with Section 74-47 of the Cook County Code of Ordinances, the Board of Review developed an application process in which surviving spouses of a of a fallen police officer, soldier or rescue worker in accordance with 35 ILCS 200/18-178 could request an abatement or rebate of Cook County's portion of property taxes levied on a qualified property; and

WHEREAS, the Board of Review has received applications for property tax abatements or rebates in accordance with Section 74-47 and has reviewed said applications for a surviving spouse tax abatement as set forth in Exhibit A and has determined the following:

(1) The Board of Review finds that each of the decedents qualifies as a fallen police officer, soldier, or rescue worker who died as a result of or in the course of employment as a police officer; while in the active service of a fire, rescue, or emergency medical service; or while on active duty as a member of the United States Armed Services, including the National Guard, serving in Iraq or Afghanistan;

(2) The Board of Review finds that each applicant qualifies as a surviving spouse, as each is a spouse, who has not remarried, of a fallen police officer, soldier, or rescue worker;

(3) The Board of Review finds that each subject property satisfies the requirement of qualified property in that each is used as the principal residence of a surv...