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Cardenas Urges Full Passage of 2026 Tax Relief for Families of Fallen Heroes, Calls on Eligible Spouses to Apply
Chairman George Cardenas of the Cook County Board of Review today presented the Surviving Spouse Tax Abatement Recommendations for Tax Year 2026 to the Cook County Board of Commissioners, urging full passage and encouraging eligible families to come forward and access this critical support program.
The Cook County Board of Commissioners has long recognized that fallen police officers, firefighters, soldiers, and rescue workers put their lives on the line in service to others, often making the ultimate sacrifice. The families they leave behind face profound emotional, psychological, and financial challenges.
“We have a responsibility not only to honor these heroes, but to stand by their families in meaningful ways,” said Commissioner Cardenas.
“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 Cook County Board of Review administers and processes applications for surviving spouses under Section 74-47 of the Cook County Code, which established a formal process for qualified individuals to apply for a property tax abatement on their primary residence.
This program was enabled by state legislation passed in 20121
1 (35 ILCS 200/18-178) and implemented in Cook County in 2019 under the leadership of Cook County Board Finance Chairman John Daley.
Approval of the 2026 recommendations will ensure that 100 percent of Cook County’s portion of property taxes are abated for eligible participants. In participating municipalities such as Chicago and Melrose Park, municipal property taxes will also be fully abated.
Currently, 34 surviving spouses are enrolled in the program, representing 10 communities across Cook County including Chicago. These families reflect decades of sacrifice, with line-of-duty deaths ranging from 1986 through 2025. Tragically, two new families have joined the program this year.
Of the fallen heroes represented in the program:
- 18 served with the Chicago Police Department
- 8 served with the Chicago Fire Department
- 8 served with other agencies throughout Cook County
To qualify, applicants must demonstrate that they are the surviving spouse of individuals who died in the line of duty, and that the home receiving the abatement is their owner-occupied primary residence. The Cook County Board of Review verifies eligibility for all participants annually.
“This program reflects our shared commitment to fairness, compassion, and accountability,” Cardenas added. “We want to make sure no eligible family is left out. If you believe you may qualify, please contact our office, we are here to help.”
Families who believe they might be eligible may work with the Chicago Fire Department, Chicago Police Department, or other Cook County agencies, their spouse’s first responder union or the 100 Club to file their application and learn about eligibility.
For more information about the Surviving Spouse Tax Abatement Program or to apply, please contact the Cook County Board of Review at (312) 603-5562 or visit www.cookcountyboardofreview.com.

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