Bill Amendment: IL SB0851 | 2017-2018 | 100th General Assembly

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: LIBRARIES-FINANCIAL REPORTS

Status: 2019-01-09 - Session Sine Die [SB0851 Detail]

Download: Illinois-2017-SB0851-House_Amendment_002.html

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Rep. Michelle Mussman

Filed: 11/3/2017

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AMENDMENT TO SENATE BILL 851
AMENDMENT NO. ______. Amend Senate Bill 851 by replacing
everything after the enacting clause with the following:
"Section 5. The Property Tax Code is amended by changing
Sections 15-170, 15-175, 18-185, 18-205, 18-213, and 18-214 and
by adding Sections 18-213.1 and 18-242 as follows:
(35 ILCS 200/15-170)
Sec. 15-170. Senior citizens homestead exemption. An
annual homestead exemption limited, except as described here
with relation to cooperatives or life care facilities, to a
maximum reduction set forth below from the property's value, as
equalized or assessed by the Department, is granted for
property that is occupied as a residence by a person 65 years
of age or older who is liable for paying real estate taxes on
the property and is an owner of record of the property or has a
legal or equitable interest therein as evidenced by a written

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instrument, except for a leasehold interest, other than a
leasehold interest of land on which a single family residence
is located, which is occupied as a residence by a person 65
years or older who has an ownership interest therein, legal,
equitable or as a lessee, and on which he or she is liable for
the payment of property taxes. Before taxable year 2004, the
maximum reduction shall be $2,500 in counties with 3,000,000 or
more inhabitants and $2,000 in all other counties. For taxable
years 2004 through 2005, the maximum reduction shall be $3,000
in all counties. For taxable years 2006 and 2007, the maximum
reduction shall be $3,500. For taxable years 2008 through 2011,
the maximum reduction is $4,000 in all counties. For taxable
year 2012, the maximum reduction is $5,000 in counties with
3,000,000 or more inhabitants and $4,000 in all other counties.
For taxable years 2013 through 2016, the maximum reduction is
$5,000 in all counties. For taxable year years 2017 and
thereafter, the maximum reduction is $8,000 in counties with
3,000,000 or more inhabitants and $5,000 in all other counties.
For taxable years 2018 and thereafter, the maximum reduction is
$8,000 in all counties.
For land improved with an apartment building owned and
operated as a cooperative, the maximum reduction from the value
of the property, as equalized by the Department, shall be
multiplied by the number of apartments or units occupied by a
person 65 years of age or older who is liable, by contract with
the owner or owners of record, for paying property taxes on the

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property and is an owner of record of a legal or equitable
interest in the cooperative apartment building, other than a
leasehold interest. For land improved with a life care
facility, the maximum reduction from the value of the property,
as equalized by the Department, shall be multiplied by the
number of apartments or units occupied by persons 65 years of
age or older, irrespective of any legal, equitable, or
leasehold interest in the facility, who are liable, under a
contract with the owner or owners of record of the facility,
for paying property taxes on the property. In a cooperative or
a life care facility where a homestead exemption has been
granted, the cooperative association or the management firm of
the cooperative or facility shall credit the savings resulting
from that exemption only to the apportioned tax liability of
the owner or resident who qualified for the exemption. Any
person who willfully refuses to so credit the savings shall be
guilty of a Class B misdemeanor. Under this Section and
Sections 15-175, 15-176, and 15-177, "life care facility" means
a facility, as defined in Section 2 of the Life Care Facilities
Act, with which the applicant for the homestead exemption has a
life care contract as defined in that Act.
When a homestead exemption has been granted under this
Section and the person qualifying subsequently becomes a
resident of a facility licensed under the Assisted Living and
Shared Housing Act, the Nursing Home Care Act, the Specialized
Mental Health Rehabilitation Act of 2013, the ID/DD Community

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Care Act, or the MC/DD Act, the exemption shall continue so
long as the residence continues to be occupied by the
qualifying person's spouse if the spouse is 65 years of age or
older, or if the residence remains unoccupied but is still
owned by the person qualified for the homestead exemption.
A person who will be 65 years of age during the current
assessment year shall be eligible to apply for the homestead
exemption during that assessment year. Application shall be
made during the application period in effect for the county of
his residence.
Beginning with assessment year 2003, for taxes payable in
2004, property that is first occupied as a residence after
January 1 of any assessment year by a person who is eligible
for the senior citizens homestead exemption under this Section
must be granted a pro-rata exemption for the assessment year.
The amount of the pro-rata exemption is the exemption allowed
in the county under this Section divided by 365 and multiplied
by the number of days during the assessment year the property
is occupied as a residence by a person eligible for the
exemption under this Section. The chief county assessment
officer must adopt reasonable procedures to establish
eligibility for this pro-rata exemption.
The assessor or chief county assessment officer may
determine the eligibility of a life care facility to receive
the benefits provided by this Section, by affidavit,
application, visual inspection, questionnaire or other

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reasonable methods in order to insure that the tax savings
resulting from the exemption are credited by the management
firm to the apportioned tax liability of each qualifying
resident. The assessor may request reasonable proof that the
management firm has so credited the exemption.
The chief county assessment officer of each county with
less than 3,000,000 inhabitants shall provide to each person
allowed a homestead exemption under this Section a form to
designate any other person to receive a duplicate of any notice
of delinquency in the payment of taxes assessed and levied
under this Code on the property of the person receiving the
exemption. The duplicate notice shall be in addition to the
notice required to be provided to the person receiving the
exemption, and shall be given in the manner required by this
Code. The person filing the request for the duplicate notice
shall pay a fee of $5 to cover administrative costs to the
supervisor of assessments, who shall then file the executed
designation with the county collector. Notwithstanding any
other provision of this Code to the contrary, the filing of
such an executed designation requires the county collector to
provide duplicate notices as indicated by the designation. A
designation may be rescinded by the person who executed such
designation at any time, in the manner and form required by the
chief county assessment officer.
The assessor or chief county assessment officer may
determine the eligibility of residential property to receive

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the homestead exemption provided by this Section by
application, visual inspection, questionnaire or other
reasonable methods. The determination shall be made in
accordance with guidelines established by the Department.
In counties with 3,000,000 or more inhabitants, beginning
in taxable year 2010, each taxpayer who has been granted an
exemption under this Section must reapply on an annual basis.
The chief county assessment officer shall mail the application
to the taxpayer. In counties with less than 3,000,000
inhabitants, the county board may by resolution provide that if
a person has been granted a homestead exemption under this
Section, the person qualifying need not reapply for the
exemption.
In counties with less than 3,000,000 inhabitants, if the
assessor or chief county assessment officer requires annual
application for verification of eligibility for an exemption
once granted under this Section, the application shall be
mailed to the taxpayer.
The assessor or chief county assessment officer shall
notify each person who qualifies for an exemption under this
Section that the person may also qualify for deferral of real
estate taxes under the Senior Citizens Real Estate Tax Deferral
Act. The notice shall set forth the qualifications needed for
deferral of real estate taxes, the address and telephone number
of county collector, and a statement that applications for
deferral of real estate taxes may be obtained from the county

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collector.
Notwithstanding Sections 6 and 8 of the State Mandates Act,
no reimbursement by the State is required for the
implementation of any mandate created by this Section.
(Source: P.A. 99-180, eff. 7-29-15; 100-401, eff. 8-25-17.)
(35 ILCS 200/15-175)
Sec. 15-175. General homestead exemption.
(a) Except as provided in Sections 15-176 and 15-177,
homestead property is entitled to an annual homestead exemption
limited, except as described here with relation to
cooperatives, to a reduction in the equalized assessed value of
homestead property equal to the increase in equalized assessed
value for the current assessment year above the equalized
assessed value of the property for 1977, up to the maximum
reduction set forth below. If however, the 1977 equalized
assessed value upon which taxes were paid is subsequently
determined by local assessing officials, the Property Tax
Appeal Board, or a court to have been excessive, the equalized
assessed value which should have been placed on the property
for 1977 shall be used to determine the amount of the
exemption.
(b) Except as provided in Section 15-176, the maximum
reduction before taxable year 2004 shall be $4,500 in counties
with 3,000,000 or more inhabitants and $3,500 in all other
counties. Except as provided in Sections 15-176 and 15-177, for

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taxable years 2004 through 2007, the maximum reduction shall be
$5,000, for taxable year 2008, the maximum reduction is $5,500,
and, for taxable years 2009 through 2011, the maximum reduction
is $6,000 in all counties. For taxable years 2012 through 2016,
the maximum reduction is $7,000 in counties with 3,000,000 or
more inhabitants and $6,000 in all other counties. For taxable
year years 2017 and thereafter, the maximum reduction is
$10,000 in counties with 3,000,000 or more inhabitants and
$6,000 in all other counties. For taxable years 2018 and
thereafter, the maximum reduction is $10,000 in all counties.
If a county has elected to subject itself to the provisions of
Section 15-176 as provided in subsection (k) of that Section,
then, for the first taxable year only after the provisions of
Section 15-176 no longer apply, for owners who, for the taxable
year, have not been granted a senior citizens assessment freeze
homestead exemption under Section 15-172 or a long-time
occupant homestead exemption under Section 15-177, there shall
be an additional exemption of $5,000 for owners with a
household income of $30,000 or less.
(c) In counties with fewer than 3,000,000 inhabitants, if,
based on the most recent assessment, the equalized assessed
value of the homestead property for the current assessment year
is greater than the equalized assessed value of the property
for 1977, the owner of the property shall automatically receive
the exemption granted under this Section in an amount equal to
the increase over the 1977 assessment up to the maximum

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reduction set forth in this Section.
(d) If in any assessment year beginning with the 2000
assessment year, homestead property has a pro-rata valuation
under Section 9-180 resulting in an increase in the assessed
valuation, a reduction in equalized assessed valuation equal to
the increase in equalized assessed value of the property for
the year of the pro-rata valuation above the equalized assessed
value of the property for 1977 shall be applied to the property
on a proportionate basis for the period the property qualified
as homestead property during the assessment year. The maximum
proportionate homestead exemption shall not exceed the maximum
homestead exemption allowed in the county under this Section
divided by 365 and multiplied by the number of days the
property qualified as homestead property.
(d-1) In counties with 3,000,000 or more inhabitants, where
the chief county assessment officer provides a notice of
discovery, if a property is not occupied by its owner as a
principal residence as of January 1 of the current tax year,
then the property owner shall notify the chief county
assessment officer of that fact on a form prescribed by the
chief county assessment officer. That notice must be received
by the chief county assessment officer on or before March 1 of
the collection year. If mailed, the form shall be sent by
certified mail, return receipt requested. If the form is
provided in person, the chief county assessment officer shall
provide a date stamped copy of the notice. Failure to provide

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timely notice pursuant to this subsection (d-1) shall result in
the exemption being treated as an erroneous exemption. Upon
timely receipt of the notice for the current tax year, no
exemption shall be applied to the property for the current tax
year. If the exemption is not removed upon timely receipt of
the notice by the chief assessment officer, then the error is
considered granted as a result of a clerical error or omission
on the part of the chief county assessment officer as described
in subsection (h) of Section 9-275, and the property owner
shall not be liable for the payment of interest and penalties
due to the erroneous exemption for the current tax year for
which the notice was filed after the date that notice was
timely received pursuant to this subsection. Notice provided
under this subsection shall not constitute a defense or amnesty
for prior year erroneous exemptions.
For the purposes of this subsection (d-1):
"Collection year" means the year in which the first and
second installment of the current tax year is billed.
"Current tax year" means the year prior to the collection
year.
(e) The chief county assessment officer may, when
considering whether to grant a leasehold exemption under this
Section, require the following conditions to be met:
(1) that a notarized application for the exemption,
signed by both the owner and the lessee of the property,
must be submitted each year during the application period

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in effect for the county in which the property is located;
(2) that a copy of the lease must be filed with the
chief county assessment officer by the owner of the
property at the time the notarized application is
submitted;
(3) that the lease must expressly state that the lessee
is liable for the payment of property taxes; and
(4) that the lease must include the following language
in substantially the following form:
"Lessee shall be liable for the payment of real
estate taxes with respect to the residence in
accordance with the terms and conditions of Section
15-175 of the Property Tax Code (35 ILCS 200/15-175).
The permanent real estate index number for the premises
is (insert number), and, according to the most recent
property tax bill, the current amount of real estate
taxes associated with the premises is (insert amount)
per year. The parties agree that the monthly rent set
forth above shall be increased or decreased pro rata
(effective January 1 of each calendar year) to reflect
any increase or decrease in real estate taxes. Lessee
shall be deemed to be satisfying Lessee's liability for
the above mentioned real estate taxes with the monthly
rent payments as set forth above (or increased or
decreased as set forth herein).".
In addition, if there is a change in lessee, or if the

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lessee vacates the property, then the chief county assessment
officer may require the owner of the property to notify the
chief county assessment officer of that change.
This subsection (e) does not apply to leasehold interests
in property owned by a municipality.
(f) "Homestead property" under this Section includes
residential property that is occupied by its owner or owners as
his or their principal dwelling place, or that is a leasehold
interest on which a single family residence is situated, which
is occupied as a residence by a person who has an ownership
interest therein, legal or equitable or as a lessee, and on
which the person is liable for the payment of property taxes.
For land improved with an apartment building owned and operated
as a cooperative or a building which is a life care facility as
defined in Section 15-170 and considered to be a cooperative
under Section 15-170, the maximum reduction from the equalized
assessed value shall be limited to the increase in the value
above the equalized assessed value of the property for 1977, up
to the maximum reduction set forth above, multiplied by the
number of apartments or units occupied by a person or persons
who is liable, by contract with the owner or owners of record,
for paying property taxes on the property and is an owner of
record of a legal or equitable interest in the cooperative
apartment building, other than a leasehold interest. For
purposes of this Section, the term "life care facility" has the
meaning stated in Section 15-170.

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"Household", as used in this Section, means the owner, the
spouse of the owner, and all persons using the residence of the
owner as their principal place of residence.
"Household income", as used in this Section, means the
combined income of the members of a household for the calendar
year preceding the taxable year.
"Income", as used in this Section, has the same meaning as
provided in Section 3.07 of the Senior Citizens and Persons
with Disabilities Property Tax Relief Act, except that "income"
does not include veteran's benefits.
(g) In a cooperative where a homestead exemption has been
granted, the cooperative association or its management firm
shall credit the savings resulting from that exemption only to
the apportioned tax liability of the owner who qualified for
the exemption. Any person who willfully refuses to so credit
the savings shall be guilty of a Class B misdemeanor.
(h) Where married persons maintain and reside in separate
residences qualifying as homestead property, each residence
shall receive 50% of the total reduction in equalized assessed
valuation provided by this Section.
(i) In all counties, the assessor or chief county
assessment officer may determine the eligibility of
residential property to receive the homestead exemption and the
amount of the exemption by application, visual inspection,
questionnaire or other reasonable methods. The determination
shall be made in accordance with guidelines established by the

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Department, provided that the taxpayer applying for an
additional general exemption under this Section shall submit to
the chief county assessment officer an application with an
affidavit of the applicant's total household income, age,
marital status (and, if married, the name and address of the
applicant's spouse, if known), and principal dwelling place of
members of the household on January 1 of the taxable year. The
Department shall issue guidelines establishing a method for
verifying the accuracy of the affidavits filed by applicants
under this paragraph. The applications shall be clearly marked
as applications for the Additional General Homestead
Exemption.
(i-5) This subsection (i-5) applies to counties with
3,000,000 or more inhabitants. In the event of a sale of
homestead property, the homestead exemption shall remain in
effect for the remainder of the assessment year of the sale.
Upon receipt of a transfer declaration transmitted by the
recorder pursuant to Section 31-30 of the Real Estate Transfer
Tax Law for property receiving an exemption under this Section,
the assessor shall mail a notice and forms to the new owner of
the property providing information pertaining to the rules and
applicable filing periods for applying or reapplying for
homestead exemptions under this Code for which the property may
be eligible. If the new owner fails to apply or reapply for a
homestead exemption during the applicable filing period or the
property no longer qualifies for an existing homestead

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exemption, the assessor shall cancel such exemption for any
ensuing assessment year.
(j) In counties with fewer than 3,000,000 inhabitants, in
the event of a sale of homestead property the homestead
exemption shall remain in effect for the remainder of the
assessment year of the sale. The assessor or chief county
assessment officer may require the new owner of the property to
apply for the homestead exemption for the following assessment
year.
(k) Notwithstanding Sections 6 and 8 of the State Mandates
Act, no reimbursement by the State is required for the
implementation of any mandate created by this Section.
(Source: P.A. 99-143, eff. 7-27-15; 99-164, eff. 7-28-15;
99-642, eff. 7-28-16; 99-851, eff. 8-19-16; 100-401, eff.
8-25-17.)
(35 ILCS 200/18-185)
Sec. 18-185. Short title; definitions. This Division 5 may
be cited as the Property Tax Extension Limitation Law. As used
in this Division 5:
"Consumer Price Index" means the Consumer Price Index for
All Urban Consumers for all items published by the United
States Department of Labor.
"Extension limitation", except as otherwise provided in
this paragraph, means (a) the lesser of 5% or the percentage
increase in the Consumer Price Index during the 12-month

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calendar year preceding the levy year or (b) the rate of
increase approved by voters under Section 18-205. For levy
years 2017 and 2018 only, for taxing districts with a majority
of their equalized assessed value in Cook, Lake, McHenry, Kane,
DuPage, or Will County, other than qualified school districts,
"extension limitation" means 0% or the rate of increase
approved by the voters under Section 18-205. For levy years
2018 and 2019, for taxing districts with a majority of their
equalized assessed value in a county that elects to be subject
to a property tax freeze under Section 18-213.1, other than
qualified school districts, "extension limitation" means 0% or
the rate of increase approved by the voters under Section
18-205. For levy years 2017 through 2019, for taxing districts
that are subject to a 0% extension limitation in the applicable
levy year, if amounts extended (i) for the payment of
principal, interest, premium, and related fees and expenses on
bonds or other evidences of indebtedness issued by the taxing
district or (ii) for contributions to a pension fund created
under the Illinois Pension Code are required to be included in
the district's aggregate extension, then the extension
limitation for those amounts for levy years 2017 through 2019
shall be (1) the lesser of 5% or the percentage increase in the
Consumer Price Index during the 12-month calendar year
preceding the levy year or (2) the rate of increase approved by
voters under Section 18-205.
"Affected county" means a county of 3,000,000 or more

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inhabitants or a county contiguous to a county of 3,000,000 or
more inhabitants.
"Taxing district" has the same meaning provided in Section
1-150, except as otherwise provided in this Section. For the
1991 through 1994 levy years only, "taxing district" includes
only each non-home rule taxing district having the majority of
its 1990 equalized assessed value within any county or counties
contiguous to a county with 3,000,000 or more inhabitants.
Beginning with the 1995 levy year, "taxing district" includes
only each non-home rule taxing district subject to this Law
before the 1995 levy year and each non-home rule taxing
district not subject to this Law before the 1995 levy year
having the majority of its 1994 equalized assessed value in an
affected county or counties. Beginning with the levy year in
which this Law becomes applicable to a taxing district as
provided in Section 18-213, "taxing district" also includes
those taxing districts made subject to this Law as provided in
Section 18-213. For levy years 2017 and 2018, "taxing district"
also includes home rule units with a majority of their
equalized assessed value in Cook, Lake, McHenry, Kane, DuPage,
or Will County and non-home rule units with a majority of their
equalized assessed value in Cook, Lake, McHenry, Kane, DuPage,
or Will County that would not otherwise be subject to this Law.
For levy years 2018 and 2019, "taxing district" also includes
home rule units and non-home rule units with all or the
greatest portion of their equalized assessed value in a county

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that elects to be subject to a property tax freeze under
Section 18-213.1. However, for levy years 2017 through 2019,
"taxing district" does not include a school district that (i)
has been designated as a qualified school district for the
applicable levy year and (ii) was not subject to this Law in
the 2016 levy year.
"Aggregate extension" for taxing districts to which this
Law applied before the 1995 levy year means the annual
corporate extension for the taxing district and those special
purpose extensions that are made annually for the taxing
district, excluding special purpose extensions: (a) made for
the taxing district to pay interest or principal on general
obligation bonds that were approved by referendum; (b) made for
any taxing district to pay interest or principal on general
obligation bonds issued before October 1, 1991; (c) made for
any taxing district to pay interest or principal on bonds
issued to refund or continue to refund those bonds issued
before October 1, 1991; (d) made for any taxing district to pay
interest or principal on bonds issued to refund or continue to
refund bonds issued after October 1, 1991 that were approved by
referendum; (e) made for any taxing district to pay interest or
principal on revenue bonds issued before October 1, 1991 for
payment of which a property tax levy or the full faith and
credit of the unit of local government is pledged; however, a
tax for the payment of interest or principal on those bonds
shall be made only after the governing body of the unit of

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local government finds that all other sources for payment are
insufficient to make those payments; (f) made for payments
under a building commission lease when the lease payments are
for the retirement of bonds issued by the commission before
October 1, 1991, to pay for the building project; (g) made for
payments due under installment contracts entered into before
October 1, 1991; (h) made for payments of principal and
interest on bonds issued under the Metropolitan Water
Reclamation District Act to finance construction projects
initiated before October 1, 1991; (i) made for payments of
principal and interest on limited bonds, as defined in Section
3 of the Local Government Debt Reform Act, in an amount not to
exceed the debt service extension base less the amount in items
(b), (c), (e), and (h) of this definition for non-referendum
obligations, except obligations initially issued pursuant to
referendum; (j) made for payments of principal and interest on
bonds issued under Section 15 of the Local Government Debt
Reform Act; (k) made by a school district that participates in
the Special Education District of Lake County, created by
special education joint agreement under Section 10-22.31 of the
School Code, for payment of the school district's share of the
amounts required to be contributed by the Special Education
District of Lake County to the Illinois Municipal Retirement
Fund under Article 7 of the Illinois Pension Code; the amount
of any extension under this item (k) shall be certified by the
school district to the county clerk; (l) made to fund expenses

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of providing joint recreational programs for persons with
disabilities under Section 5-8 of the Park District Code or
Section 11-95-14 of the Illinois Municipal Code; (m) made for
temporary relocation loan repayment purposes pursuant to
Sections 2-3.77 and 17-2.2d of the School Code; (n) made for
payment of principal and interest on any bonds issued under the
authority of Section 17-2.2d of the School Code; (o) made for
contributions to a firefighter's pension fund created under
Article 4 of the Illinois Pension Code, to the extent of the
amount certified under item (5) of Section 4-134 of the
Illinois Pension Code; and (p) made for road purposes in the
first year after a township assumes the rights, powers, duties,
assets, property, liabilities, obligations, and
responsibilities of a road district abolished under the
provisions of Section 6-133 of the Illinois Highway Code. For
levy years 2017 through 2019, this definition of "aggregate
extension" applies to each taxing district that was subject to
this definition of "aggregate extension" for the 2016 levy
year.
"Aggregate extension" for the taxing districts to which
this Law did not apply before the 1995 levy year (except taxing
districts subject to this Law in accordance with Section
18-213) means the annual corporate extension for the taxing
district and those special purpose extensions that are made
annually for the taxing district, excluding special purpose
extensions: (a) made for the taxing district to pay interest or

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principal on general obligation bonds that were approved by
referendum; (b) made for any taxing district to pay interest or
principal on general obligation bonds issued before March 1,
1995; (c) made for any taxing district to pay interest or
principal on bonds issued to refund or continue to refund those
bonds issued before March 1, 1995; (d) made for any taxing
district to pay interest or principal on bonds issued to refund
or continue to refund bonds issued after March 1, 1995 that
were approved by referendum; (e) made for any taxing district
to pay interest or principal on revenue bonds issued before
March 1, 1995 for payment of which a property tax levy or the
full faith and credit of the unit of local government is
pledged; however, a tax for the payment of interest or
principal on those bonds shall be made only after the governing
body of the unit of local government finds that all other
sources for payment are insufficient to make those payments;
(f) made for payments under a building commission lease when
the lease payments are for the retirement of bonds issued by
the commission before March 1, 1995 to pay for the building
project; (g) made for payments due under installment contracts
entered into before March 1, 1995; (h) made for payments of
principal and interest on bonds issued under the Metropolitan
Water Reclamation District Act to finance construction
projects initiated before October 1, 1991; (h-4) made for
stormwater management purposes by the Metropolitan Water
Reclamation District of Greater Chicago under Section 12 of the

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Metropolitan Water Reclamation District Act; (i) made for
payments of principal and interest on limited bonds, as defined
in Section 3 of the Local Government Debt Reform Act, in an
amount not to exceed the debt service extension base less the
amount in items (b), (c), and (e) of this definition for
non-referendum obligations, except obligations initially
issued pursuant to referendum and bonds described in subsection
(h) of this definition; (j) made for payments of principal and
interest on bonds issued under Section 15 of the Local
Government Debt Reform Act; (k) made for payments of principal
and interest on bonds authorized by Public Act 88-503 and
issued under Section 20a of the Chicago Park District Act for
aquarium or museum projects; (l) made for payments of principal
and interest on bonds authorized by Public Act 87-1191 or
93-601 and (i) issued pursuant to Section 21.2 of the Cook
County Forest Preserve District Act, (ii) issued under Section
42 of the Cook County Forest Preserve District Act for
zoological park projects, or (iii) issued under Section 44.1 of
the Cook County Forest Preserve District Act for botanical
gardens projects; (m) made pursuant to Section 34-53.5 of the
School Code, whether levied annually or not; (n) made to fund
expenses of providing joint recreational programs for persons
with disabilities under Section 5-8 of the Park District Code
or Section 11-95-14 of the Illinois Municipal Code; (o) made by
the Chicago Park District for recreational programs for persons
with disabilities under subsection (c) of Section 7.06 of the

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Chicago Park District Act; (p) made for contributions to a
firefighter's pension fund created under Article 4 of the
Illinois Pension Code, to the extent of the amount certified
under item (5) of Section 4-134 of the Illinois Pension Code;
(q) made by Ford Heights School District 169 under Section
17-9.02 of the School Code; and (r) made for the purpose of
making employer contributions to the Public School Teachers'
Pension and Retirement Fund of Chicago under Section 34-53 of
the School Code. For levy years 2017 through 2019, this
definition of "aggregate extension" applies to each taxing
district that was subject to this definition of "aggregate
extension" for the 2016 levy year.
"Aggregate extension" for all taxing districts to which
this Law applies in accordance with Section 18-213, except for
those taxing districts subject to paragraph (2) of subsection
(e) of Section 18-213, means the annual corporate extension for
the taxing district and those special purpose extensions that
are made annually for the taxing district, excluding special
purpose extensions: (a) made for the taxing district to pay
interest or principal on general obligation bonds that were
approved by referendum; (b) made for any taxing district to pay
interest or principal on general obligation bonds issued before
the date on which the referendum making this Law applicable to
the taxing district is held; (c) made for any taxing district
to pay interest or principal on bonds issued to refund or
continue to refund those bonds issued before the date on which

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the referendum making this Law applicable to the taxing
district is held; (d) made for any taxing district to pay
interest or principal on bonds issued to refund or continue to
refund bonds issued after the date on which the referendum
making this Law applicable to the taxing district is held if
the bonds were approved by referendum after the date on which
the referendum making this Law applicable to the taxing
district is held; (e) made for any taxing district to pay
interest or principal on revenue bonds issued before the date
on which the referendum making this Law applicable to the
taxing district is held for payment of which a property tax
levy or the full faith and credit of the unit of local
government is pledged; however, a tax for the payment of
interest or principal on those bonds shall be made only after
the governing body of the unit of local government finds that
all other sources for payment are insufficient to make those
payments; (f) made for payments under a building commission
lease when the lease payments are for the retirement of bonds
issued by the commission before the date on which the
referendum making this Law applicable to the taxing district is
held to pay for the building project; (g) made for payments due
under installment contracts entered into before the date on
which the referendum making this Law applicable to the taxing
district is held; (h) made for payments of principal and
interest on limited bonds, as defined in Section 3 of the Local
Government Debt Reform Act, in an amount not to exceed the debt

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service extension base less the amount in items (b), (c), and
(e) of this definition for non-referendum obligations, except
obligations initially issued pursuant to referendum; (i) made
for payments of principal and interest on bonds issued under
Section 15 of the Local Government Debt Reform Act; (j) made
for a qualified airport authority to pay interest or principal
on general obligation bonds issued for the purpose of paying
obligations due under, or financing airport facilities
required to be acquired, constructed, installed or equipped
pursuant to, contracts entered into before March 1, 1996 (but
not including any amendments to such a contract taking effect
on or after that date); (k) made to fund expenses of providing
joint recreational programs for persons with disabilities
under Section 5-8 of the Park District Code or Section 11-95-14
of the Illinois Municipal Code; (l) made for contributions to a
firefighter's pension fund created under Article 4 of the
Illinois Pension Code, to the extent of the amount certified
under item (5) of Section 4-134 of the Illinois Pension Code;
and (m) made for the taxing district to pay interest or
principal on general obligation bonds issued pursuant to
Section 19-3.10 of the School Code. For levy years 2017 through
2019, this definition of "aggregate extension" applies to each
taxing district that was subject to this definition of
"aggregate extension" for the 2016 levy year.
"Aggregate extension" for all taxing districts to which
this Law applies in accordance with paragraph (2) of subsection

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(e) of Section 18-213 means the annual corporate extension for
the taxing district and those special purpose extensions that
are made annually for the taxing district, excluding special
purpose extensions: (a) made for the taxing district to pay
interest or principal on general obligation bonds that were
approved by referendum; (b) made for any taxing district to pay
interest or principal on general obligation bonds issued before
the effective date of this amendatory Act of 1997; (c) made for
any taxing district to pay interest or principal on bonds
issued to refund or continue to refund those bonds issued
before the effective date of this amendatory Act of 1997; (d)
made for any taxing district to pay interest or principal on
bonds issued to refund or continue to refund bonds issued after
the effective date of this amendatory Act of 1997 if the bonds
were approved by referendum after the effective date of this
amendatory Act of 1997; (e) made for any taxing district to pay
interest or principal on revenue bonds issued before the
effective date of this amendatory Act of 1997 for payment of
which a property tax levy or the full faith and credit of the
unit of local government is pledged; however, a tax for the
payment of interest or principal on those bonds shall be made
only after the governing body of the unit of local government
finds that all other sources for payment are insufficient to
make those payments; (f) made for payments under a building
commission lease when the lease payments are for the retirement
of bonds issued by the commission before the effective date of

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this amendatory Act of 1997 to pay for the building project;
(g) made for payments due under installment contracts entered
into before the effective date of this amendatory Act of 1997;
(h) made for payments of principal and interest on limited
bonds, as defined in Section 3 of the Local Government Debt
Reform Act, in an amount not to exceed the debt service
extension base less the amount in items (b), (c), and (e) of
this definition for non-referendum obligations, except
obligations initially issued pursuant to referendum; (i) made
for payments of principal and interest on bonds issued under
Section 15 of the Local Government Debt Reform Act; (j) made
for a qualified airport authority to pay interest or principal
on general obligation bonds issued for the purpose of paying
obligations due under, or financing airport facilities
required to be acquired, constructed, installed or equipped
pursuant to, contracts entered into before March 1, 1996 (but
not including any amendments to such a contract taking effect
on or after that date); (k) made to fund expenses of providing
joint recreational programs for persons with disabilities
under Section 5-8 of the Park District Code or Section 11-95-14
of the Illinois Municipal Code; and (l) made for contributions
to a firefighter's pension fund created under Article 4 of the
Illinois Pension Code, to the extent of the amount certified
under item (5) of Section 4-134 of the Illinois Pension Code.
For levy years 2017 through 2019, this definition of "aggregate
extension" applies to each taxing district that was subject to

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this definition of "aggregate extension" for the 2016 levy
year.
For levy years 2017 and 2018, for taxing districts with a
majority of their equalized assessed value in Cook, Lake,
McHenry, Kane, DuPage, or Will County (other than qualified
school districts and taxing districts that were subject to this
Law in the 2016 levy year) "aggregate extension" means the
annual corporate extension for the taxing district and those
special purpose extensions that are made annually for the
taxing district; provided that amounts extended for (i) the
payment of principal, interest, premium, and related fees and
expenses on bonds or other evidences of indebtedness issued by
the taxing district, including payments under a building
commission lease issued or entered into by the taxing district,
or (ii) contributions to a pension fund created under the
Illinois Pension Code are not included in the aggregate
extension. The extension for a special service area is not
included in the aggregate extension.
For levy years 2018 and 2019, for taxing districts that
became subject to this Law under Section 18-213.1, "aggregate
extension" means the annual corporate extension for the taxing
district and those special purpose extensions that are made
annually for the taxing district; provided that amounts
extended for (i) the payment of principal, interest, premium,
and related fees and expenses on bonds or other evidences of
indebtedness issued by the taxing district, including payments

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under a building commission lease issued or entered into by the
taxing district, or (ii) contributions to a pension fund
created under the Illinois Pension Code are not included in the
aggregate extension. The extension for a special service area
is not included in the aggregate extension.
"Debt service extension base" means an amount equal to that
portion of the extension for a taxing district for the 1994
levy year, or for those taxing districts subject to this Law in
accordance with Section 18-213, except for those subject to
paragraph (2) of subsection (e) of Section 18-213, for the levy
year in which the referendum making this Law applicable to the
taxing district is held, or for those taxing districts subject
to this Law in accordance with paragraph (2) of subsection (e)
of Section 18-213 for the 1996 levy year, constituting an
extension for payment of principal and interest on bonds issued
by the taxing district without referendum, but not including
excluded non-referendum bonds. For park districts (i) that were
first subject to this Law in 1991 or 1995 and (ii) whose
extension for the 1994 levy year for the payment of principal
and interest on bonds issued by the park district without
referendum (but not including excluded non-referendum bonds)
was less than 51% of the amount for the 1991 levy year
constituting an extension for payment of principal and interest
on bonds issued by the park district without referendum (but
not including excluded non-referendum bonds), "debt service
extension base" means an amount equal to that portion of the

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extension for the 1991 levy year constituting an extension for
payment of principal and interest on bonds issued by the park
district without referendum (but not including excluded
non-referendum bonds). A debt service extension base
established or increased at any time pursuant to any provision
of this Law, except Section 18-212, shall be increased each
year commencing with the later of (i) the 2009 levy year or
(ii) the first levy year in which this Law becomes applicable
to the taxing district, by the lesser of 5% or the percentage
increase in the Consumer Price Index during the 12-month
calendar year preceding the levy year. The debt service
extension base may be established or increased as provided
under Section 18-212. "Excluded non-referendum bonds" means
(i) bonds authorized by Public Act 88-503 and issued under
Section 20a of the Chicago Park District Act for aquarium and
museum projects; (ii) bonds issued under Section 15 of the
Local Government Debt Reform Act; or (iii) refunding
obligations issued to refund or to continue to refund
obligations initially issued pursuant to referendum.
"Special purpose extensions" include, but are not limited
to, extensions for levies made on an annual basis for
unemployment and workers' compensation, self-insurance,
contributions to pension plans, and extensions made pursuant to
Section 6-601 of the Illinois Highway Code for a road
district's permanent road fund whether levied annually or not.
The extension for a special service area is not included in the

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aggregate extension.
"Aggregate extension base" means the taxing district's
last preceding aggregate extension as adjusted under Sections
18-135, 18-215, 18-230, and 18-206. An adjustment under Section
18-135 shall be made for the 2007 levy year and all subsequent
levy years whenever one or more counties within which a taxing
district is located (i) used estimated valuations or rates when
extending taxes in the taxing district for the last preceding
levy year that resulted in the over or under extension of
taxes, or (ii) increased or decreased the tax extension for the
last preceding levy year as required by Section 18-135(c).
Whenever an adjustment is required under Section 18-135, the
aggregate extension base of the taxing district shall be equal
to the amount that the aggregate extension of the taxing
district would have been for the last preceding levy year if
either or both (i) actual, rather than estimated, valuations or
rates had been used to calculate the extension of taxes for the
last levy year, or (ii) the tax extension for the last
preceding levy year had not been adjusted as required by
subsection (c) of Section 18-135.
Notwithstanding any other provision of law, for levy year
2012, the aggregate extension base for West Northfield School
District No. 31 in Cook County shall be $12,654,592.
"Levy year" has the same meaning as "year" under Section
1-155.
"New property" means (i) the assessed value, after final

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board of review or board of appeals action, of new improvements
or additions to existing improvements on any parcel of real
property that increase the assessed value of that real property
during the levy year multiplied by the equalization factor
issued by the Department under Section 17-30, (ii) the assessed
value, after final board of review or board of appeals action,
of real property not exempt from real estate taxation, which
real property was exempt from real estate taxation for any
portion of the immediately preceding levy year, multiplied by
the equalization factor issued by the Department under Section
17-30, including the assessed value, upon final stabilization
of occupancy after new construction is complete, of any real
property located within the boundaries of an otherwise or
previously exempt military reservation that is intended for
residential use and owned by or leased to a private corporation
or other entity, (iii) in counties that classify in accordance
with Section 4 of Article IX of the Illinois Constitution, an
incentive property's additional assessed value resulting from
a scheduled increase in the level of assessment as applied to
the first year final board of review market value, and (iv) any
increase in assessed value due to oil or gas production from an
oil or gas well required to be permitted under the Hydraulic
Fracturing Regulatory Act that was not produced in or accounted
for during the previous levy year. In addition, the county
clerk in a county containing a population of 3,000,000 or more
shall include in the 1997 recovered tax increment value for any

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school district, any recovered tax increment value that was
applicable to the 1995 tax year calculations.
"Qualified airport authority" means an airport authority
organized under the Airport Authorities Act and located in a
county bordering on the State of Wisconsin and having a
population in excess of 200,000 and not greater than 500,000.
"Recovered tax increment value" means, except as otherwise
provided in this paragraph, the amount of the current year's
equalized assessed value, in the first year after a
municipality terminates the designation of an area as a
redevelopment project area previously established under the
Tax Increment Allocation Development Act in the Illinois
Municipal Code, previously established under the Industrial
Jobs Recovery Law in the Illinois Municipal Code, previously
established under the Economic Development Project Area Tax
Increment Act of 1995, or previously established under the
Economic Development Area Tax Increment Allocation Act, of each
taxable lot, block, tract, or parcel of real property in the
redevelopment project area over and above the initial equalized
assessed value of each property in the redevelopment project
area. For the taxes which are extended for the 1997 levy year,
the recovered tax increment value for a non-home rule taxing
district that first became subject to this Law for the 1995
levy year because a majority of its 1994 equalized assessed
value was in an affected county or counties shall be increased
if a municipality terminated the designation of an area in 1993

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as a redevelopment project area previously established under
the Tax Increment Allocation Development Act in the Illinois
Municipal Code, previously established under the Industrial
Jobs Recovery Law in the Illinois Municipal Code, or previously
established under the Economic Development Area Tax Increment
Allocation Act, by an amount equal to the 1994 equalized
assessed value of each taxable lot, block, tract, or parcel of
real property in the redevelopment project area over and above
the initial equalized assessed value of each property in the
redevelopment project area. In the first year after a
municipality removes a taxable lot, block, tract, or parcel of
real property from a redevelopment project area established
under the Tax Increment Allocation Development Act in the
Illinois Municipal Code, the Industrial Jobs Recovery Law in
the Illinois Municipal Code, or the Economic Development Area
Tax Increment Allocation Act, "recovered tax increment value"
means the amount of the current year's equalized assessed value
of each taxable lot, block, tract, or parcel of real property
removed from the redevelopment project area over and above the
initial equalized assessed value of that real property before
removal from the redevelopment project area.
Except as otherwise provided in this Section, "limiting
rate" means a fraction the numerator of which is the last
preceding aggregate extension base times an amount equal to one
plus the extension limitation defined in this Section and the
denominator of which is the current year's equalized assessed

10000SB0851ham002 - 35 - LRB100 05418 HLH 30529 a
value of all real property in the territory under the
jurisdiction of the taxing district during the prior levy year.
For those taxing districts that reduced their aggregate
extension for the last preceding levy year, except for school
districts that reduced their extension for educational
purposes pursuant to Section 18-206, the highest aggregate
extension in any of the last 3 preceding levy years shall be
used for the purpose of computing the limiting rate. The
denominator shall not include new property or the recovered tax
increment value. If a new rate, a rate decrease, or a limiting
rate increase has been approved at an election held after March
21, 2006, then (i) the otherwise applicable limiting rate shall
be increased by the amount of the new rate or shall be reduced
by the amount of the rate decrease, as the case may be, or (ii)
in the case of a limiting rate increase, the limiting rate
shall be equal to the rate set forth in the proposition
approved by the voters for each of the years specified in the
proposition, after which the limiting rate of the taxing
district shall be calculated as otherwise provided. In the case
of a taxing district that obtained referendum approval for an
increased limiting rate on March 20, 2012, the limiting rate
for tax year 2012 shall be the rate that generates the
approximate total amount of taxes extendable for that tax year,
as set forth in the proposition approved by the voters; this
rate shall be the final rate applied by the county clerk for
the aggregate of all capped funds of the district for tax year

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2012.
"Qualified school district" means a school district that
(i) would otherwise be subject to a 0% extension limitation for
the applicable levy year and (ii) has been designated, through
the State Board of Education's School District Financial
Profile System, as on financial watch status in the report
issued in the applicable levy year. In addition, a school
district that (i) would otherwise be subject to a 0% extension
limitation for the applicable levy year and (ii) has been
granted a financial hardship exemption from this amendatory Act
of the 100th General Assembly by the State Superintendent of
Education is also considered a qualified school district; to be
eligible for such an exemption, the district must be
designated, through the State Board of Education's School
District Financial Profile System, as on financial early
warning status in the report issued in the applicable levy
year.
After independently verifying that a district is on
financial watch status or financial early warning status, the
State Superintendent shall notify the appropriate taxing
authorities that the district is to be exempt from the
provisions of this amendatory Act of the 100th General Assembly
for the next applicable levy year. The exemption shall be for a
period of one levy year. School districts may reapply on an
annual basis to be exempt from the provisions of this
amendatory Act of the 100th General Assembly; except that

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school districts that qualify as a result of being on financial
watch status need not reapply.
(Source: P.A. 99-143, eff. 7-27-15; 99-521, eff. 6-1-17;
100-465, eff. 8-31-17.)
(35 ILCS 200/18-205)
Sec. 18-205. Referendum to increase the extension
limitation.
(a) A taxing district is limited to an extension limitation
as defined in Section 18-185 of 5% or the percentage increase
in the Consumer Price Index during the 12-month calendar year
preceding the levy year, whichever is less. A taxing district
may increase its extension limitation for one or more levy
years if that taxing district holds a referendum before the
levy date for the first levy year at which a majority of voters
voting on the issue approves adoption of a higher extension
limitation. Referenda shall be conducted at a regularly
scheduled election in accordance with the Election Code.
(b) The question shall be presented in substantially the
following manner for all elections held after March 21, 2006:
Shall the extension limitation under the Property Tax
Extension Limitation Law for (insert the legal name,
number, if any, and county or counties of the taxing
district and geographic or other common name by which a
school or community college district is known and referred
to), Illinois, be increased from (applicable extension

10000SB0851ham002 - 38 - LRB100 05418 HLH 30529 a
limitation set forth in Section 18-185) the lesser of 5% or
the percentage increase in the Consumer Price Index over
the prior levy year to (insert the percentage of the
proposed increase)% per year for (insert each levy year for
which the increased extension limitation will apply)?
(c) The votes must be recorded as "Yes" or "No".
If a majority of voters voting on the issue approves the
adoption of the increase, the increase shall be applicable for
each levy year specified.
(d) The ballot for any question submitted pursuant to this
Section shall have printed thereon, but not as a part of the
question submitted, only the following supplemental
information (which shall be supplied to the election authority
by the taxing district) in substantially the following form:
(1) For the (insert the first levy year for which the
increased extension limitation will be applicable) levy
year the approximate amount of the additional tax
extendable against property containing a single family
residence and having a fair market value at the time of the
referendum of $100,000 is estimated to be $....
(2) Based upon an average annual percentage increase
(or decrease) in the market value of such property of ...%
(insert percentage equal to the average annual percentage
increase or decrease for the prior 3 levy years, at the
time the submission of the question is initiated by the
taxing district, in the amount of (A) the equalized

10000SB0851ham002 - 39 - LRB100 05418 HLH 30529 a
assessed value of the taxable property in the taxing
district less (B) the new property included in the
equalized assessed value), the approximate amount of the
additional tax extendable against such property for the ...
levy year is estimated to be $... and for the ... levy year
is estimated to be $....
Paragraph (2) shall be included only if the increased
extension limitation will be applicable for more than one year
and shall list each levy year for which the increased extension
limitation will be applicable. The additional tax shown for
each levy year shall be the approximate dollar amount of the
increase over the amount of the most recently completed
extension at the time the submission of the question is
initiated by the taxing district. The approximate amount of the
additional tax extendable shown in paragraphs (1) and (2) shall
be calculated by multiplying $100,000 (the fair market value of
the property without regard to any property tax exemptions) by
(i) the percentage level of assessment prescribed for that
property by statute, or by ordinance of the county board in
counties that classify property for purposes of taxation in
accordance with Section 4 of Article IX of the Illinois
Constitution; (ii) the most recent final equalization factor
certified to the county clerk by the Department of Revenue at
the time the taxing district initiates the submission of the
proposition to the electors; (iii) the last known aggregate
extension base of the taxing district at the time the

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submission of the question is initiated by the taxing district;
and (iv) the difference between the percentage increase
proposed in the question and the otherwise applicable extension
limitation under Section 18-185 the lesser of 5% or the
percentage increase in the Consumer Price Index for the prior
levy year (if the extension limitation is based on the
percentage increase in the Consumer Price Index for the prior
levy year, then or an estimate of the percentage increase for
the prior levy year may be used if the increase is unavailable
at the time the submission of the question is initiated by the
taxing district); and dividing the result by the last known
equalized assessed value of the taxing district at the time the
submission of the question is initiated by the taxing district.
This amendatory Act of the 97th General Assembly is intended to
clarify the existing requirements of this Section, and shall
not be construed to validate any prior non-compliant referendum
language. Any notice required to be published in connection
with the submission of the question shall also contain this
supplemental information and shall not contain any other
supplemental information. Any error, miscalculation, or
inaccuracy in computing any amount set forth on the ballot or
in the notice that is not deliberate shall not invalidate or
affect the validity of any proposition approved. Notice of the
referendum shall be published and posted as otherwise required
by law, and the submission of the question shall be initiated
as provided by law.

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(Source: P.A. 97-1087, eff. 8-24-12.)
(35 ILCS 200/18-213)
Sec. 18-213. Referenda on applicability of the Property Tax
Extension Limitation Law.
(a) The provisions of this Section do not apply to a taxing
district subject to this Law because a majority of its 1990
equalized assessed value is in a county or counties contiguous
to a county of 3,000,000 or more inhabitants, or because a
majority of its 1994 equalized assessed value is in an affected
county and the taxing district was not subject to this Law
before the 1995 levy year.
(b) The county board of a county that is not subject to
this Law may, by ordinance or resolution, submit to the voters
of the county the question of whether to make all non-home rule
taxing districts that have all or a portion of their equalized
assessed valuation situated in the county subject to this Law
in the manner set forth in this Section.
For purposes of this Section only:
"Taxing district" has the same meaning provided in Section
1-150.
"Equalized assessed valuation" means the equalized
assessed valuation for a taxing district for the immediately
preceding levy year.
(c) The ordinance or resolution shall request the
submission of the proposition at any election, except a

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consolidated primary election, for the purpose of voting for or
against making the Property Tax Extension Limitation Law
applicable to all non-home rule taxing districts that have all
or a portion of their equalized assessed valuation situated in
the county.
The question shall be placed on a separate ballot and shall
be in substantially the following form:
Shall the Property Tax Extension Limitation Law (35
ILCS 200/18-185 through 18-245), which limits annual
property tax extension increases, apply to non-home rule
taxing districts with all or a portion of their equalized
assessed valuation located in (name of county)?
Votes on the question shall be recorded as "yes" or "no".
(d) The county clerk shall order the proposition submitted
to the electors of the county at the election specified in the
ordinance or resolution. If part of the county is under the
jurisdiction of a board or boards of election commissioners,
the county clerk shall submit a certified copy of the ordinance
or resolution to each board of election commissioners, which
shall order the proposition submitted to the electors of the
taxing district within its jurisdiction at the election
specified in the ordinance or resolution.
(e) (1) With respect to taxing districts having all of
their equalized assessed valuation located in the county,
if a majority of the votes cast on the proposition are in
favor of the proposition, then this Law becomes applicable

10000SB0851ham002 - 43 - LRB100 05418 HLH 30529 a
to the taxing district beginning on January 1 of the year
following the date of the referendum.
(2) With respect to taxing districts that meet all the
following conditions this Law shall become applicable to
the taxing district beginning on January 1, 1997. The
districts to which this paragraph (2) is applicable
(A) do not have all of their equalized assessed
valuation located in a single county,
(B) have equalized assessed valuation in an
affected county,
(C) meet the condition that each county, other than
an affected county, in which any of the equalized
assessed valuation of the taxing district is located
has held a referendum under this Section at any
election, except a consolidated primary election, held
prior to the effective date of this amendatory Act of
1997, and
(D) have a majority of the district's equalized
assessed valuation located in one or more counties in
each of which the voters have approved a referendum
under this Section prior to the effective date of this
amendatory Act of 1997. For purposes of this Section,
in determining whether a majority of the equalized
assessed valuation of the taxing district is located in
one or more counties in which the voters have approved
a referendum under this Section, the equalized

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assessed valuation of the taxing district in any
affected county shall be included with the equalized
assessed value of the taxing district in counties in
which the voters have approved the referendum.
(3) With respect to taxing districts that do not have
all of their equalized assessed valuation located in a
single county and to which paragraph (2) of subsection (e)
is not applicable, if each county other than an affected
county in which any of the equalized assessed valuation of
the taxing district is located has held a referendum under
this Section at any election, except a consolidated primary
election, held in any year and if a majority of the
equalized assessed valuation of the taxing district is
located in one or more counties that have each approved a
referendum under this Section, then this Law shall become
applicable to the taxing district on January 1 of the year
following the year in which the last referendum in a county
in which the taxing district has any equalized assessed
valuation is held. For the purposes of this Law, the last
referendum shall be deemed to be the referendum making this
Law applicable to the taxing district. For purposes of this
Section, in determining whether a majority of the equalized
assessed valuation of the taxing district is located in one
or more counties that have approved a referendum under this
Section, the equalized assessed valuation of the taxing
district in any affected county shall be included with the

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equalized assessed value of the taxing district in counties
that have approved the referendum.
(f) Immediately after a referendum is held under this
Section, the county clerk of the county holding the referendum
shall give notice of the referendum having been held and its
results to all taxing districts that have all or a portion of
their equalized assessed valuation located in the county, the
county clerk of any other county in which any of the equalized
assessed valuation of any taxing district is located, and the
Department of Revenue. After the last referendum affecting a
multi-county taxing district is held, the Department of Revenue
shall determine whether the taxing district is subject to this
Law and, if so, shall notify the taxing district and the county
clerks of all of the counties in which a portion of the
equalized assessed valuation of the taxing district is located
that, beginning the following January 1, the taxing district is
subject to this Law. For each taxing district subject to
paragraph (2) of subsection (e) of this Section, the Department
of Revenue shall notify the taxing district and the county
clerks of all of the counties in which a portion of the
equalized assessed valuation of the taxing district is located
that, beginning January 1, 1997, the taxing district is subject
to this Law.
(g) Referenda held under this Section shall be conducted in
accordance with the Election Code.
(h) A referendum may not be held under this Section on or

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after the effective date of this amendatory Act of the 100th
General Assembly with respect to levy year 2018 or 2019 if a
referendum is held under Section 18-213.1 by the same county.
(Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
(35 ILCS 200/18-213.1 new)
Sec. 18-213.1. Referenda on the applicability of a property
tax freeze.
(a) Notwithstanding any other provision of law, at the
general election or the general primary election occurring in
calendar year 2018, the county board of a county other than
Cook, Lake, McHenry, Kane, DuPage, or Will County may, by
ordinance or resolution, submit to the voters of the county the
question of whether to make all taxing districts that have all
or the greatest portion of their equalized assessed valuation
situated in the county subject to a property tax freeze for
levy years 2018 and 2019.
(b) The county clerk shall order the proposition submitted
to the electors of the county at the election specified in the
ordinance or resolution. A referendum may not be held under
this Section if a referendum is held by the same county under
Section 18-213 at the general election or the general primary
election occurring in calendar year 2018.
(c) The question shall be placed on a separate ballot and
shall be in substantially the following form:
Shall a property tax freeze apply to all home rule and

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non-home rule taxing districts in (County) for levy years
2018 and 2019? This would mean that the aggregate extension
for each taxing district (meaning the annual corporate
extension for the taxing district and certain special
purpose extensions that are made annually for the taxing
district) may not be increased above the taxing district's
last preceding aggregate extension, subject to certain
adjustments, unless that increase is approved by the voters
of the taxing district by referendum.
(d) Votes on propositions submitted under this Section
shall be recorded as "yes" or "no".
(e) Referenda held under this Section shall be conducted in
accordance with the Election Code.
(f) As used in this Section:
"Subject to a property tax freeze" means that the
taxing districts in that county are subject to an extension
limitation of 0% or the rate of increase approved by the
voters under Section 18-205; and
"Taxing district" has the same meaning provided in
Section 1-150, except that: (i) the term "taxing district"
does not include a school district that has been designated
as a qualified school district for the applicable levy
year; and (ii) for levy years 2018 and 2019, the term
"taxing district" includes both home rule units and
non-home rule units.

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(35 ILCS 200/18-214)
Sec. 18-214. Referenda on removal of the applicability of
the Property Tax Extension Limitation Law to non-home rule
taxing districts.
(a) The provisions of this Section do not apply to a taxing
district that is subject to this Law because a majority of its
1990 equalized assessed value is in a county or counties
contiguous to a county of 3,000,000 or more inhabitants, or
because a majority of its 1994 equalized assessed value is in
an affected county and the taxing district was not subject to
this Law before the 1995 levy year.
(b) For purposes of this Section only:
"Taxing district" means any non-home rule taxing district
that became subject to this Law under Section 18-213 of this
Law.
"Equalized assessed valuation" means the equalized
assessed valuation for a taxing district for the immediately
preceding levy year.
(c) The county board of a county that became subject to
this Law by a referendum approved by the voters of the county
under Section 18-213 may, by ordinance or resolution, in the
manner set forth in this Section, submit to the voters of the
county the question of whether this Law applies to all non-home
rule taxing districts that have all or a portion of their
equalized assessed valuation situated in the county in the
manner set forth in this Section.

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(d) The ordinance or resolution shall request the
submission of the proposition at any election, except a
consolidated primary election, for the purpose of voting for or
against the continued application of the Property Tax Extension
Limitation Law to all non-home rule taxing districts that have
all or a portion of their equalized assessed valuation situated
in the county.
The question shall be placed on a separate ballot and shall
be in substantially the following form:
Shall the Property Tax Extension Limitation Law (35
ILCS 200/18-185 through 35 ILCS 200/18-245), which limits
annual property tax extension increases, apply to non-home
rule taxing districts with all or a portion of their
equalized assessed valuation located in (name of county)?
Votes on the question shall be recorded as "yes" or "no".
(e) The county clerk shall order the proposition submitted
to the electors of the county at the election specified in the
ordinance or resolution. If part of the county is under the
jurisdiction of a board or boards of election commissioners,
the county clerk shall submit a certified copy of the ordinance
or resolution to each board of election commissioners, which
shall order the proposition submitted to the electors of the
taxing district within its jurisdiction at the election
specified in the ordinance or resolution.
(f) With respect to taxing districts having all of their
equalized assessed valuation located in one county, if a

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majority of the votes cast on the proposition are against the
proposition, then this Law shall not apply to the taxing
district beginning on January 1 of the year following the date
of the referendum.
(g) With respect to taxing districts that do not have all
of their equalized assessed valuation located in a single
county, if both of the following conditions are met, then this
Law shall no longer apply to the taxing district beginning on
January 1 of the year following the date of the referendum.
(1) Each county in which the district has any equalized
assessed valuation must either, (i) have held a referendum
under this Section, (ii) be an affected county, or (iii)
have held a referendum under Section 18-213 at which the
voters rejected the proposition at the most recent election
at which the question was on the ballot in the county.
(2) The majority of the equalized assessed valuation of
the taxing district, other than any equalized assessed
valuation in an affected county, is in one or more counties
in which the voters rejected the proposition. For purposes
of this Section, in determining whether a majority of the
equalized assessed valuation of the taxing district is
located in one or more counties in which the voters have
rejected the proposition under this Section, the equalized
assessed valuation of any taxing district in a county which
has held a referendum under Section 18-213 at which the
voters rejected that proposition, at the most recent

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election at which the question was on the ballot in the
county, will be included with the equalized assessed value
of the taxing district in counties in which the voters have
rejected the referendum held under this Section.
(h) Immediately after a referendum is held under this
Section, the county clerk of the county holding the referendum
shall give notice of the referendum having been held and its
results to all taxing districts that have all or a portion of
their equalized assessed valuation located in the county, the
county clerk of any other county in which any of the equalized
assessed valuation of any such taxing district is located, and
the Department of Revenue. After the last referendum affecting
a multi-county taxing district is held, the Department of
Revenue shall determine whether the taxing district is no
longer subject to this Law and, if the taxing district is no
longer subject to this Law, the Department of Revenue shall
notify the taxing district and the county clerks of all of the
counties in which a portion of the equalized assessed valuation
of the taxing district is located that, beginning on January 1
of the year following the date of the last referendum, the
taxing district is no longer subject to this Law.
(i) Notwithstanding any other provision of law, no
referenda may be held under this Section with respect to levy
year 2017 or 2018.
(Source: P.A. 89-718, eff. 3-7-97.)

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(35 ILCS 200/18-242 new)
Sec. 18-242. Home rule. This Division 5 is a limitation,
under subsection (g) of Section 6 of Article VII of the
Illinois Constitution, on the power of home rule units to tax.
Section 99. Effective date. This Act takes effect upon
becoming law.".