CHAPTER 1800: PROPERTY TAX ABATEMENT FOR THE SURVIVING SPOUSES OF FALLEN POLICE OFFICERS, SOLDIERS OR RESCUE WORKERS

Section

1800.01   Purpose

1800.02   Definitions

1800.03   Abatement for the residence of a surviving spouse of a fallen police officer, soldier or rescue worker

1800.04   Delivery of ordinance and list of qualified properties

1800.05   Rules

§ 1800.01 PURPOSE.

   To order the County Clerk to abate a percentage of the taxes levied by the City of Berwyn on each parcel of qualified property within the boundaries of the City of Berwyn that is owned by the surviving spouse of a fallen police officer, soldier, or rescue worker.

(Ord. 19-25, passed 11-12-2019)

§ 1800.02 DEFINITIONS.

   For the purpose of this chapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.

   CLERK. The City Clerk of the City of Berwyn.

   FALLEN POLICE OFFICER, SOLDIER, OR RESCUE WORKER. The meaning ascribed to this term in ILCS Ch. 35, Act 200, § 18-178.

   QUALIFIED PROPERTY. The meaning ascribed to this term in ILCS Ch. 35, Act 200, § 18-178.

   SURVIVING SPOUSE. The meaning ascribed to this term in ILCS Ch. 35, Act 200, § 18-178.

(Ord. 19-25, passed 11-12-2019)

§ 1800.03 ABATEMENT FOR THE RESIDENCE OF A SURVIVING SPOUSE OF A FALLEN POLICE OFFICER, SOLDIER OR RESCUE WORKER.

   Pursuant to § 18-178 of the Property Tax Code, codified at ILCS Ch. 35, Act 200, § 18-178, 100% of the city portion of property taxes levied on each parcel of qualified property within the city owned by a surviving, spouse shall be abated for the lifetime of the surviving spouse as long as the surviving spouse remains unmarried.

(Ord. 19-25, passed 11-12-2019)