FALLEN HEROES PROPERTY TAX ABATEMENT

Municipal Code of Chicago tit. 3, ch. 3-94

in effect

Municipal Code of Chicago § 3-94-010 Definitions.

3-94-010 Definitions. For purposes of this 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. (Added Coun. J. 10-16-19, p. 6822, § 1)

Municipal Code of Chicago § 3-94-020 Abatement for the residence of a surviving spouse of a fallen hero.

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. (Added Coun. J. 10-16-19, p. 6822, § 1)

Municipal Code of Chicago § 3-94-030 Duration; reapplication.

3-94-030 Duration; reapplication. The abatement established by this chapter shall be in effect for the lifetime of a Surviving Spouse, and shall require reapplication pursuant to the more frequent of either (i) the schedule established by the Cook County Board of Review, or (ii) every three years. (Added Coun. J. 10-16-19, p. 6822, § 1)

Municipal Code of Chicago § 3-94-040 Administration.

3-94-040 Administration. Consent and authority are hereby given to the Cook County Board of Review (for purposes of this chapter, "Board") to review and process applications for the abatements established by this chapter and, if circumstances warrant, solicit input from and make recommendations to the City Comptroller regarding abatements authorized by this chapter. In the event further coordination with regard to the operation of this chapter is deemed useful, the Comptroller is authorized to enter into an intergovernmental agreement with the Board for that purpose. (Added Coun. J. 10-16-19, p. 6822, § 1)

Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2608618Fetched: 10/24/2026