Cook County Officials Urge Approval of Tax Relief Program for Families of Fallen First Responders (Cook County, IL) – Cook County Board of Review Chairman George Cardenas is calling for full approval of the county’s 2026 Surviving Spouse Tax Abatement recommendations while encouraging eligible families of fallen first responders and service members to apply for the property tax relief program.
Cardenas presented the recommendations to the Cook County Board of Commissioners this week, emphasizing the county’s responsibility to support families who lost loved ones in the line of duty.
“We have a responsibility not only to honor these heroes, but to stand by their families in meaningful ways,” Cardenas said. “I strongly encourage full passage of these recommendations, and I urge any eligible surviving spouses to reach out to our office so we can ensure they receive the support they deserve.”
The program provides qualifying surviving spouses with a 100% abatement of Cook County’s portion of property taxes on their primary residence. In municipalities participating in the program, including Chicago and Melrose Park, local municipal property taxes may also be fully waived.
The Cook County Board of Review administers applications under Section 74-47 of the Cook County Code. The tax relief initiative was authorized through state legislation passed in 2012 and later implemented in Cook County in 2019.
Currently, 34 surviving spouses across 10 Cook County communities are enrolled in the program. Officials said the families represent line-of-duty deaths dating from 1986 through 2025, including two newly added families this year.
Among the fallen first responders represented in the program:
- 18 served with the Chicago Police Department
- 8 served with the Chicago Fire Department
- 8 served with other agencies across Cook County
To qualify, applicants must be the surviving spouse of a first responder or service member who died in the line of duty, and the property receiving the abatement must serve as their owner-occupied primary residence.
Eligibility is reviewed annually by the Cook County Board of Review.
Cardenas said the program reflects the county’s commitment to supporting families facing emotional and financial hardships after losing loved ones in public service.
“This program reflects our shared commitment to fairness, compassion, and accountability,” Cardenas said. “We want to make sure no eligible family is left out.”
Eligible families can work with agencies such as the Chicago Police Department, Chicago Fire Department, other Cook County agencies, first responder unions or the 100 Club to apply.
For more information, residents can contact the Cook County Board of Review at (312) 603-5562 or visit cookcountyboardofreview.com.
Cook County Officials Urge Approval of Tax Relief Program for Families of Fallen First Responders
