IL HB3279

Creates a new automatic property tax exemption for surviving spouses of fallen police officers, soldiers, and rescue workers beginning in taxable year 2019.

Preserves the prior system through taxable year 2018, allowing counties and municipalities to order tax abatement by ordinance at their discretion.

Defines "qualified property" as a residence occupied by not more than 2 families that was either owned at the time of death, acquired within 2 years after death, or acquired later if the surviving spouse previously received an abatement.

Excludes deaths resulting from the individual's own willful misconduct or abuse of alcohol or drugs from the exemption.

Defines eligible fallen individuals as those who died as police officers, while in active service of fire/rescue/emergency medical service, or while on active duty in the U.S. Armed Services including National Guard serving in Iraq or Afghanistan.