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Surviving Spouse Tax Abatement

At the September 5 County board meeting, the Surviving Spouse Tax Abatement ordinance was codified. The ordinance allows the County to waive its portion of the tax levy for the surviving spouse of a fallen police office, soldier, or rescue worker.

Per a 2012 Property Tax Code Act amendment (35 ILCS 200/18-178) to Illinois state law, governing bodies of any municipality are permitted to abate any percentage of the property taxes levied by the municipality on qualifying properties owned by a surviving spouse.

So, what constitutes a qualifying property? In order to receive this abatement, the parcel of property must not be occupied by more than two families and must be the principal residence of the surviving spouse. It also require the property to be owned by the fallen police office, soldier, or rescue worker, or spouse; or to have been acquired by the surviving spouse within two years after the police officer's, soldier's, or rescue worker's death.

In order to receive this abatement, recipients will need to apply with the Board of Review.

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