Bill Text: IL HB0336 | 2017-2018 | 100th General Assembly | Introduced
Bill Title: Amends the Property Tax Code. Provides that, beginning with the 2017 levy year, the Property Tax Extension Limitation Law applies to all non-home rule taxing districts. Provides that, beginning with the 2017 levy year, the extension limitation under the Property Tax Extension Limitation Law is 0% or the rate of increase approved by the voters. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.
Spectrum: Bipartisan Bill
Status: (Failed) 2019-01-08 - Session Sine Die [HB0336 Detail]
Download: Illinois-2017-HB0336-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||||||||||||
5 | Sections 18-185, 18-205, 18-212, 18-213, and 18-214 as follows:
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6 | (35 ILCS 200/18-185)
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7 | (Text of Section before amendment by P.A. 99-521 ) | ||||||||||||||||||||||||||||||||||
8 | Sec. 18-185. Short title; definitions. This Division 5 may | ||||||||||||||||||||||||||||||||||
9 | be cited as the
Property Tax Extension Limitation Law. As used | ||||||||||||||||||||||||||||||||||
10 | in this Division 5:
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11 | "Consumer Price Index" means the Consumer Price Index for | ||||||||||||||||||||||||||||||||||
12 | All Urban
Consumers for all items published by the United | ||||||||||||||||||||||||||||||||||
13 | States Department of Labor.
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14 | "Extension limitation" , for levy years prior to 2017, means | ||||||||||||||||||||||||||||||||||
15 | (a) the lesser of 5% or the percentage increase
in the Consumer | ||||||||||||||||||||||||||||||||||
16 | Price Index during the 12-month calendar year preceding the
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17 | levy year or (b) the rate of increase approved by voters under | ||||||||||||||||||||||||||||||||||
18 | Section 18-205.
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19 | "Extension limitation", beginning in levy year 2017, means | ||||||||||||||||||||||||||||||||||
20 | 0% or the rate of increase approved by the voters under Section | ||||||||||||||||||||||||||||||||||
21 | 18-205. | ||||||||||||||||||||||||||||||||||
22 | "Affected county" means a county of 3,000,000 or more | ||||||||||||||||||||||||||||||||||
23 | inhabitants or a
county contiguous to a county of 3,000,000 or |
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1 | more inhabitants.
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2 | "Taxing district" has the same meaning provided in Section | ||||||
3 | 1-150, except as
otherwise provided in this Section. For the | ||||||
4 | 1991 through 1994 levy years only,
"taxing district" includes | ||||||
5 | only each non-home rule taxing district having the
majority of | ||||||
6 | its
1990 equalized assessed value within any county or counties | ||||||
7 | contiguous to a
county with 3,000,000 or more inhabitants. | ||||||
8 | Beginning with the 1995 levy
year and through the 2016 levy | ||||||
9 | year , "taxing district" includes only each non-home rule taxing | ||||||
10 | district
subject to this Law before the 1995 levy year and each | ||||||
11 | non-home rule
taxing district not subject to this Law before | ||||||
12 | the 1995 levy year having the
majority of its 1994 equalized | ||||||
13 | assessed value in an affected county or
counties. Beginning | ||||||
14 | with the levy year in
which this Law becomes applicable to a | ||||||
15 | taxing district as
provided in Section 18-213, "taxing | ||||||
16 | district" also includes those taxing
districts made subject to | ||||||
17 | this Law as provided in Section 18-213.
Beginning with the 2017 | ||||||
18 | levy year, "taxing district" has the same meaning provided in | ||||||
19 | Section 1-150, but does not include home rule units.
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20 | "Aggregate extension" for taxing districts to which this | ||||||
21 | Law applied before
the 1995 levy year means the annual | ||||||
22 | corporate extension for the taxing
district and those special | ||||||
23 | purpose extensions that are made annually for
the taxing | ||||||
24 | district, excluding special purpose extensions: (a) made for | ||||||
25 | the
taxing district to pay interest or principal on general | ||||||
26 | obligation bonds
that were approved by referendum; (b) made for |
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1 | any taxing district to pay
interest or principal on general | ||||||
2 | obligation bonds issued before October 1,
1991; (c) made for | ||||||
3 | any taxing district to pay interest or principal on bonds
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4 | issued to refund or continue to refund those bonds issued | ||||||
5 | before October 1,
1991; (d)
made for any taxing district to pay | ||||||
6 | interest or principal on bonds
issued to refund or continue to | ||||||
7 | refund bonds issued after October 1, 1991 that
were approved by | ||||||
8 | referendum; (e)
made for any taxing district to pay interest
or | ||||||
9 | principal on revenue bonds issued before October 1, 1991 for | ||||||
10 | payment of
which a property tax levy or the full faith and | ||||||
11 | credit of the unit of local
government is pledged; however, a | ||||||
12 | tax for the payment of interest or principal
on those bonds | ||||||
13 | shall be made only after the governing body of the unit of | ||||||
14 | local
government finds that all other sources for payment are | ||||||
15 | insufficient to make
those payments; (f) made for payments | ||||||
16 | under a building commission lease when
the lease payments are | ||||||
17 | for the retirement of bonds issued by the commission
before | ||||||
18 | October 1, 1991, to pay for the building project; (g) made for | ||||||
19 | payments
due under installment contracts entered into before | ||||||
20 | October 1, 1991;
(h) made for payments of principal and | ||||||
21 | interest on bonds issued under the
Metropolitan Water | ||||||
22 | Reclamation District Act to finance construction projects
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23 | initiated before October 1, 1991; (i) made for payments of | ||||||
24 | principal and
interest on limited bonds, as defined in Section | ||||||
25 | 3 of the Local Government Debt
Reform Act, in an amount not to | ||||||
26 | exceed the debt service extension base less
the amount in items |
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1 | (b), (c), (e), and (h) of this definition for
non-referendum | ||||||
2 | obligations, except obligations initially issued pursuant to
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3 | referendum; (j) made for payments of principal and interest on | ||||||
4 | bonds
issued under Section 15 of the Local Government Debt | ||||||
5 | Reform Act; (k)
made
by a school district that participates in | ||||||
6 | the Special Education District of
Lake County, created by | ||||||
7 | special education joint agreement under Section
10-22.31 of the | ||||||
8 | School Code, for payment of the school district's share of the
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9 | amounts required to be contributed by the Special Education | ||||||
10 | District of Lake
County to the Illinois Municipal Retirement | ||||||
11 | Fund under Article 7 of the
Illinois Pension Code; the amount | ||||||
12 | of any extension under this item (k) shall be
certified by the | ||||||
13 | school district to the county clerk; (l) made to fund
expenses | ||||||
14 | of providing joint recreational programs for persons with | ||||||
15 | disabilities under
Section 5-8 of
the
Park District Code or | ||||||
16 | Section 11-95-14 of the Illinois Municipal Code; (m) made for | ||||||
17 | temporary relocation loan repayment purposes pursuant to | ||||||
18 | Sections 2-3.77 and 17-2.2d of the School Code; (n) made for | ||||||
19 | payment of principal and interest on any bonds issued under the | ||||||
20 | authority of Section 17-2.2d of the School Code; (o) made for | ||||||
21 | contributions to a firefighter's pension fund created under | ||||||
22 | Article 4 of the Illinois Pension Code, to the extent of the | ||||||
23 | amount certified under item (5) of Section 4-134 of the | ||||||
24 | Illinois Pension Code; and (p) made for road purposes in the | ||||||
25 | first year after a township assumes the rights, powers, duties, | ||||||
26 | assets, property, liabilities, obligations, and
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1 | responsibilities of a road district abolished under the | ||||||
2 | provisions of Section 6-133 of the Illinois Highway Code.
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3 | "Aggregate extension" for the taxing districts to which | ||||||
4 | this Law did not
apply before the 1995 levy year (except taxing | ||||||
5 | districts subject to this Law
in
accordance with Section 18-213 | ||||||
6 | or this amendatory Act of the 100th General Assembly ) means the | ||||||
7 | annual corporate extension for the
taxing district and those | ||||||
8 | special purpose extensions that are made annually for
the | ||||||
9 | taxing district, excluding special purpose extensions: (a) | ||||||
10 | made for the
taxing district to pay interest or principal on | ||||||
11 | general obligation bonds that
were approved by referendum; (b) | ||||||
12 | made for any taxing district to pay interest
or principal on | ||||||
13 | general obligation bonds issued before March 1, 1995; (c) made
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14 | for any taxing district to pay interest or principal on bonds | ||||||
15 | issued to refund
or continue to refund those bonds issued | ||||||
16 | before March 1, 1995; (d) made for any
taxing district to pay | ||||||
17 | interest or principal on bonds issued to refund or
continue to | ||||||
18 | refund bonds issued after March 1, 1995 that were approved by
| ||||||
19 | referendum; (e) made for any taxing district to pay interest or | ||||||
20 | principal on
revenue bonds issued before March 1, 1995 for | ||||||
21 | payment of which a property tax
levy or the full faith and | ||||||
22 | credit of the unit of local government is pledged;
however, a | ||||||
23 | tax for the payment of interest or principal on those bonds | ||||||
24 | shall be
made only after the governing body of the unit of | ||||||
25 | local government finds that
all other sources for payment are | ||||||
26 | insufficient to make those payments; (f) made
for payments |
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1 | under a building commission lease when the lease payments are | ||||||
2 | for
the retirement of bonds issued by the commission before | ||||||
3 | March 1, 1995 to
pay for the building project; (g) made for | ||||||
4 | payments due under installment
contracts entered into before | ||||||
5 | March 1, 1995; (h) made for payments of
principal and interest | ||||||
6 | on bonds issued under the Metropolitan Water Reclamation
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7 | District Act to finance construction projects initiated before | ||||||
8 | October 1,
1991; (h-4) made for stormwater management purposes | ||||||
9 | by the Metropolitan Water Reclamation District of Greater | ||||||
10 | Chicago under Section 12 of the Metropolitan Water Reclamation | ||||||
11 | District Act; (i) made for payments of principal and interest | ||||||
12 | on limited bonds,
as defined in Section 3 of the Local | ||||||
13 | Government Debt Reform Act, in an amount
not to exceed the debt | ||||||
14 | service extension base less the amount in items (b),
(c), and | ||||||
15 | (e) of this definition for non-referendum obligations, except
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16 | obligations initially issued pursuant to referendum and bonds | ||||||
17 | described in
subsection (h) of this definition; (j) made for | ||||||
18 | payments of
principal and interest on bonds issued under | ||||||
19 | Section 15 of the Local Government
Debt Reform Act; (k) made | ||||||
20 | for payments of principal and interest on bonds
authorized by | ||||||
21 | Public Act 88-503 and issued under Section 20a of the Chicago
| ||||||
22 | Park District Act for aquarium or
museum projects; (l) made for | ||||||
23 | payments of principal and interest on
bonds
authorized by | ||||||
24 | Public Act 87-1191 or 93-601 and (i) issued pursuant to Section | ||||||
25 | 21.2 of the Cook County Forest
Preserve District Act, (ii) | ||||||
26 | issued under Section 42 of the Cook County
Forest Preserve |
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1 | District Act for zoological park projects, or (iii) issued
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2 | under Section 44.1 of the Cook County Forest Preserve District | ||||||
3 | Act for
botanical gardens projects; (m) made
pursuant
to | ||||||
4 | Section 34-53.5 of the School Code, whether levied annually or | ||||||
5 | not;
(n) made to fund expenses of providing joint recreational | ||||||
6 | programs for persons with disabilities under Section 5-8 of the | ||||||
7 | Park
District Code or Section 11-95-14 of the Illinois | ||||||
8 | Municipal Code;
(o) made by the
Chicago Park
District for | ||||||
9 | recreational programs for persons with disabilities under | ||||||
10 | subsection (c) of
Section
7.06 of the Chicago Park District | ||||||
11 | Act; (p) made for contributions to a firefighter's pension fund | ||||||
12 | created under Article 4 of the Illinois Pension Code, to the | ||||||
13 | extent of the amount certified under item (5) of Section 4-134 | ||||||
14 | of the Illinois Pension Code; and (q) made by Ford Heights | ||||||
15 | School District 169 under Section 17-9.02 of the School Code.
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16 | "Aggregate extension" for all taxing districts to which | ||||||
17 | this Law applies in
accordance with Section 18-213, except for | ||||||
18 | those taxing districts subject to
paragraph (2) of subsection | ||||||
19 | (e) of Section 18-213, means the annual corporate
extension for | ||||||
20 | the
taxing district and those special purpose extensions that | ||||||
21 | are made annually for
the taxing district, excluding special | ||||||
22 | purpose extensions: (a) made for the
taxing district to pay | ||||||
23 | interest or principal on general obligation bonds that
were | ||||||
24 | approved by referendum; (b) made for any taxing district to pay | ||||||
25 | interest
or principal on general obligation bonds issued before | ||||||
26 | the date on which the
referendum making this
Law applicable to |
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1 | the taxing district is held; (c) made
for any taxing district | ||||||
2 | to pay interest or principal on bonds issued to refund
or | ||||||
3 | continue to refund those bonds issued before the date on which | ||||||
4 | the
referendum making this Law
applicable to the taxing | ||||||
5 | district is held;
(d) made for any
taxing district to pay | ||||||
6 | interest or principal on bonds issued to refund or
continue to | ||||||
7 | refund bonds issued after the date on which the referendum | ||||||
8 | making
this Law
applicable to the taxing district is held if | ||||||
9 | the bonds were approved by
referendum after the date on which | ||||||
10 | the referendum making this Law
applicable to the taxing | ||||||
11 | district is held; (e) made for any
taxing district to pay | ||||||
12 | interest or principal on
revenue bonds issued before the date | ||||||
13 | on which the referendum making this Law
applicable to the
| ||||||
14 | taxing district is held for payment of which a property tax
| ||||||
15 | levy or the full faith and credit of the unit of local | ||||||
16 | government is pledged;
however, a tax for the payment of | ||||||
17 | interest or principal on those bonds shall be
made only after | ||||||
18 | the governing body of the unit of local government finds that
| ||||||
19 | all other sources for payment are insufficient to make those | ||||||
20 | payments; (f) made
for payments under a building commission | ||||||
21 | lease when the lease payments are for
the retirement of bonds | ||||||
22 | issued by the commission before the date on which the
| ||||||
23 | referendum making this
Law applicable to the taxing district is | ||||||
24 | held to
pay for the building project; (g) made for payments due | ||||||
25 | under installment
contracts entered into before the date on | ||||||
26 | which the referendum making this Law
applicable to
the taxing |
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1 | district is held;
(h) made for payments
of principal and | ||||||
2 | interest on limited bonds,
as defined in Section 3 of the Local | ||||||
3 | Government Debt Reform Act, in an amount
not to exceed the debt | ||||||
4 | service extension base less the amount in items (b),
(c), and | ||||||
5 | (e) of this definition for non-referendum obligations, except
| ||||||
6 | obligations initially issued pursuant to referendum; (i) made | ||||||
7 | for payments
of
principal and interest on bonds issued under | ||||||
8 | Section 15 of the Local Government
Debt Reform Act;
(j)
made | ||||||
9 | for a qualified airport authority to pay interest or principal | ||||||
10 | on
general obligation bonds issued for the purpose of paying | ||||||
11 | obligations due
under, or financing airport facilities | ||||||
12 | required to be acquired, constructed,
installed or equipped | ||||||
13 | pursuant to, contracts entered into before March
1, 1996 (but | ||||||
14 | not including any amendments to such a contract taking effect | ||||||
15 | on
or after that date); (k) made to fund expenses of providing | ||||||
16 | joint
recreational programs for persons with disabilities | ||||||
17 | under Section 5-8 of
the
Park District Code or Section 11-95-14 | ||||||
18 | of the Illinois Municipal Code; (l) made for contributions to a | ||||||
19 | firefighter's pension fund created under Article 4 of the | ||||||
20 | Illinois Pension Code, to the extent of the amount certified | ||||||
21 | under item (5) of Section 4-134 of the Illinois Pension Code; | ||||||
22 | and (m) made for the taxing district to pay interest or | ||||||
23 | principal on general obligation bonds issued pursuant to | ||||||
24 | Section 19-3.10 of the School Code.
| ||||||
25 | "Aggregate extension" for all taxing districts to which | ||||||
26 | this Law applies in
accordance with paragraph (2) of subsection |
| |||||||
| |||||||
1 | (e) of Section 18-213 or this amendatory Act of the 100th | ||||||
2 | General Assembly means the
annual corporate extension for the
| ||||||
3 | taxing district and those special purpose extensions that are | ||||||
4 | made annually for
the taxing district, excluding special | ||||||
5 | purpose extensions: (a) made for the
taxing district to pay | ||||||
6 | interest or principal on general obligation bonds that
were | ||||||
7 | approved by referendum; (b) made for any taxing district to pay | ||||||
8 | interest
or principal on general obligation bonds issued before | ||||||
9 | the effective date of
this amendatory Act of 1997;
(c) made
for | ||||||
10 | any taxing district to pay interest or principal on bonds | ||||||
11 | issued to refund
or continue to refund those bonds issued | ||||||
12 | before the effective date
of this amendatory Act of 1997;
(d) | ||||||
13 | made for any
taxing district to pay interest or principal on | ||||||
14 | bonds issued to refund or
continue to refund bonds issued after | ||||||
15 | the effective date of this amendatory Act
of 1997 if the bonds | ||||||
16 | were approved by referendum after the effective date of
this | ||||||
17 | amendatory Act of 1997;
(e) made for any
taxing district to pay | ||||||
18 | interest or principal on
revenue bonds issued before the | ||||||
19 | effective date of this amendatory Act of 1997
for payment of | ||||||
20 | which a property tax
levy or the full faith and credit of the | ||||||
21 | unit of local government is pledged;
however, a tax for the | ||||||
22 | payment of interest or principal on those bonds shall be
made | ||||||
23 | only after the governing body of the unit of local government | ||||||
24 | finds that
all other sources for payment are insufficient to | ||||||
25 | make those payments; (f) made
for payments under a building | ||||||
26 | commission lease when the lease payments are for
the retirement |
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1 | of bonds issued by the commission before the effective date
of | ||||||
2 | this amendatory Act of 1997
to
pay for the building project; | ||||||
3 | (g) made for payments due under installment
contracts entered | ||||||
4 | into before the effective date of this amendatory Act of
1997;
| ||||||
5 | (h) made for payments
of principal and interest on limited | ||||||
6 | bonds,
as defined in Section 3 of the Local Government Debt | ||||||
7 | Reform Act, in an amount
not to exceed the debt service | ||||||
8 | extension base less the amount in items (b),
(c), and (e) of | ||||||
9 | this definition for non-referendum obligations, except
| ||||||
10 | obligations initially issued pursuant to referendum; (i) made | ||||||
11 | for payments
of
principal and interest on bonds issued under | ||||||
12 | Section 15 of the Local Government
Debt Reform Act;
(j)
made | ||||||
13 | for a qualified airport authority to pay interest or principal | ||||||
14 | on
general obligation bonds issued for the purpose of paying | ||||||
15 | obligations due
under, or financing airport facilities | ||||||
16 | required to be acquired, constructed,
installed or equipped | ||||||
17 | pursuant to, contracts entered into before March
1, 1996 (but | ||||||
18 | not including any amendments to such a contract taking effect | ||||||
19 | on
or after that date); (k) made to fund expenses of providing | ||||||
20 | joint
recreational programs for persons with disabilities | ||||||
21 | under Section 5-8 of
the
Park District Code or Section 11-95-14 | ||||||
22 | of the Illinois Municipal Code; and (l) made for contributions | ||||||
23 | to a firefighter's pension fund created under Article 4 of the | ||||||
24 | Illinois Pension Code, to the extent of the amount certified | ||||||
25 | under item (5) of Section 4-134 of the Illinois Pension Code.
| ||||||
26 | "Debt service extension base" means an amount equal to that |
| |||||||
| |||||||
1 | portion of the
extension for a taxing district for the 1994 | ||||||
2 | levy year, or for those taxing
districts subject to this Law in | ||||||
3 | accordance with Section 18-213, except for
those subject to | ||||||
4 | paragraph (2) of subsection (e) of Section 18-213, for the
levy
| ||||||
5 | year in which the referendum making this Law applicable to the | ||||||
6 | taxing district
is held, or for those taxing districts subject | ||||||
7 | to this Law in accordance with
paragraph (2) of subsection (e) | ||||||
8 | of Section 18-213 for the 1996 levy year,
constituting an
| ||||||
9 | extension for payment of principal and interest on bonds issued | ||||||
10 | by the taxing
district without referendum, but not including | ||||||
11 | excluded non-referendum bonds. For park districts (i) that were | ||||||
12 | first
subject to this Law in 1991 or 1995 and (ii) whose | ||||||
13 | extension for the 1994 levy
year for the payment of principal | ||||||
14 | and interest on bonds issued by the park
district without | ||||||
15 | referendum (but not including excluded non-referendum bonds)
| ||||||
16 | was less than 51% of the amount for the 1991 levy year | ||||||
17 | constituting an
extension for payment of principal and interest | ||||||
18 | on bonds issued by the park
district without referendum (but | ||||||
19 | not including excluded non-referendum bonds),
"debt service | ||||||
20 | extension base" means an amount equal to that portion of the
| ||||||
21 | extension for the 1991 levy year constituting an extension for | ||||||
22 | payment of
principal and interest on bonds issued by the park | ||||||
23 | district without referendum
(but not including excluded | ||||||
24 | non-referendum bonds). A debt service extension base | ||||||
25 | established or increased at any time pursuant to any provision | ||||||
26 | of this Law, except Section 18-212, shall be increased each |
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| |||||||
1 | year commencing with the later of (i) the 2009 levy year or | ||||||
2 | (ii) the first levy year in which this Law becomes applicable | ||||||
3 | to the taxing district, by (A) for levy years prior to the 2017 | ||||||
4 | levy year, the lesser of 5% or the percentage increase in the | ||||||
5 | Consumer Price Index during the 12-month calendar year | ||||||
6 | preceding the levy year or (B) beginning with the 2017 levy | ||||||
7 | year, 0% . The debt service extension
base may be established or | ||||||
8 | increased as provided under Section 18-212.
"Excluded | ||||||
9 | non-referendum bonds" means (i) bonds authorized by Public
Act | ||||||
10 | 88-503 and issued under Section 20a of the Chicago Park | ||||||
11 | District Act for
aquarium and museum projects; (ii) bonds | ||||||
12 | issued under Section 15 of the
Local Government Debt Reform | ||||||
13 | Act; or (iii) refunding obligations issued
to refund or to | ||||||
14 | continue to refund obligations initially issued pursuant to
| ||||||
15 | referendum.
| ||||||
16 | "Special purpose extensions" include, but are not limited | ||||||
17 | to, extensions
for levies made on an annual basis for | ||||||
18 | unemployment and workers'
compensation, self-insurance, | ||||||
19 | contributions to pension plans, and extensions
made pursuant to | ||||||
20 | Section 6-601 of the Illinois Highway Code for a road
| ||||||
21 | district's permanent road fund whether levied annually or not. | ||||||
22 | The
extension for a special service area is not included in the
| ||||||
23 | aggregate extension.
| ||||||
24 | "Aggregate extension base" means the taxing district's | ||||||
25 | last preceding
aggregate extension as adjusted under Sections | ||||||
26 | 18-135, 18-215,
and 18-230.
An adjustment under Section 18-135 |
| |||||||
| |||||||
1 | shall be made for the 2007 levy year and all subsequent levy | ||||||
2 | years whenever one or more counties within which a taxing | ||||||
3 | district is located (i) used estimated valuations or rates when | ||||||
4 | extending taxes in the taxing district for the last preceding | ||||||
5 | levy year that resulted in the over or under extension of | ||||||
6 | taxes, or (ii) increased or decreased the tax extension for the | ||||||
7 | last preceding levy year as required by Section 18-135(c). | ||||||
8 | Whenever an adjustment is required under Section 18-135, the | ||||||
9 | aggregate extension base of the taxing district shall be equal | ||||||
10 | to the amount that the aggregate extension of the taxing | ||||||
11 | district would have been for the last preceding levy year if | ||||||
12 | either or both (i) actual, rather than estimated, valuations or | ||||||
13 | rates had been used to calculate the extension of taxes for the | ||||||
14 | last levy year, or (ii) the tax extension for the last | ||||||
15 | preceding levy year had not been adjusted as required by | ||||||
16 | subsection (c) of Section 18-135.
| ||||||
17 | Notwithstanding any other provision of law, for levy year | ||||||
18 | 2012, the aggregate extension base for West Northfield School | ||||||
19 | District No. 31 in Cook County shall be $12,654,592. | ||||||
20 | "Levy year" has the same meaning as "year" under Section
| ||||||
21 | 1-155.
| ||||||
22 | "New property" means (i) the assessed value, after final | ||||||
23 | board of review or
board of appeals action, of new improvements | ||||||
24 | or additions to existing
improvements on any parcel of real | ||||||
25 | property that increase the assessed value of
that real property | ||||||
26 | during the levy year multiplied by the equalization factor
|
| |||||||
| |||||||
1 | issued by the Department under Section 17-30, (ii) the assessed | ||||||
2 | value, after
final board of review or board of appeals action, | ||||||
3 | of real property not exempt
from real estate taxation, which | ||||||
4 | real property was exempt from real estate
taxation for any | ||||||
5 | portion of the immediately preceding levy year, multiplied by
| ||||||
6 | the equalization factor issued by the Department under Section | ||||||
7 | 17-30, including the assessed value, upon final stabilization | ||||||
8 | of occupancy after new construction is complete, of any real | ||||||
9 | property located within the boundaries of an otherwise or | ||||||
10 | previously exempt military reservation that is intended for | ||||||
11 | residential use and owned by or leased to a private corporation | ||||||
12 | or other entity,
(iii) in counties that classify in accordance | ||||||
13 | with Section 4 of Article
IX of the
Illinois Constitution, an | ||||||
14 | incentive property's additional assessed value
resulting from | ||||||
15 | a
scheduled increase in the level of assessment as applied to | ||||||
16 | the first year
final board of
review market value, and (iv) any | ||||||
17 | increase in assessed value due to oil or gas production from an | ||||||
18 | oil or gas well required to be permitted under the Hydraulic | ||||||
19 | Fracturing Regulatory Act that was not produced in or accounted | ||||||
20 | for during the previous levy year.
In addition, the county | ||||||
21 | clerk in a county containing a population of
3,000,000 or more | ||||||
22 | shall include in the 1997
recovered tax increment value for any | ||||||
23 | school district, any recovered tax
increment value that was | ||||||
24 | applicable to the 1995 tax year calculations.
| ||||||
25 | "Qualified airport authority" means an airport authority | ||||||
26 | organized under
the Airport Authorities Act and located in a |
| |||||||
| |||||||
1 | county bordering on the State of
Wisconsin and having a | ||||||
2 | population in excess of 200,000 and not greater than
500,000.
| ||||||
3 | "Recovered tax increment value" means, except as otherwise | ||||||
4 | provided in this
paragraph, the amount of the current year's | ||||||
5 | equalized assessed value, in the
first year after a | ||||||
6 | municipality terminates
the designation of an area as a | ||||||
7 | redevelopment project area previously
established under the | ||||||
8 | Tax Increment Allocation Development Act in the Illinois
| ||||||
9 | Municipal Code, previously established under the Industrial | ||||||
10 | Jobs Recovery Law
in the Illinois Municipal Code, previously | ||||||
11 | established under the Economic Development Project Area Tax | ||||||
12 | Increment Act of 1995, or previously established under the | ||||||
13 | Economic
Development Area Tax Increment Allocation Act, of each | ||||||
14 | taxable lot, block,
tract, or parcel of real property in the | ||||||
15 | redevelopment project area over and
above the initial equalized | ||||||
16 | assessed value of each property in the
redevelopment project | ||||||
17 | area.
For the taxes which are extended for the 1997 levy year, | ||||||
18 | the recovered tax
increment value for a non-home rule taxing | ||||||
19 | district that first became subject
to this Law for the 1995 | ||||||
20 | levy year because a majority of its 1994 equalized
assessed | ||||||
21 | value was in an affected county or counties shall be increased | ||||||
22 | if a
municipality terminated the designation of an area in 1993 | ||||||
23 | as a redevelopment
project area previously established under | ||||||
24 | the Tax Increment Allocation
Development Act in the Illinois | ||||||
25 | Municipal Code, previously established under
the Industrial | ||||||
26 | Jobs Recovery Law in the Illinois Municipal Code, or previously
|
| |||||||
| |||||||
1 | established under the Economic Development Area Tax Increment | ||||||
2 | Allocation Act,
by an amount equal to the 1994 equalized | ||||||
3 | assessed value of each taxable lot,
block, tract, or parcel of | ||||||
4 | real property in the redevelopment project area over
and above | ||||||
5 | the initial equalized assessed value of each property in the
| ||||||
6 | redevelopment project area.
In the first year after a | ||||||
7 | municipality
removes a taxable lot, block, tract, or parcel of | ||||||
8 | real property from a
redevelopment project area established | ||||||
9 | under the Tax Increment Allocation
Development Act in the | ||||||
10 | Illinois
Municipal Code, the Industrial Jobs Recovery Law
in | ||||||
11 | the Illinois Municipal Code, or the Economic
Development Area | ||||||
12 | Tax Increment Allocation Act, "recovered tax increment value"
| ||||||
13 | means the amount of the current year's equalized assessed value | ||||||
14 | of each taxable
lot, block, tract, or parcel of real property | ||||||
15 | removed from the redevelopment
project area over and above the | ||||||
16 | initial equalized assessed value of that real
property before | ||||||
17 | removal from the redevelopment project area.
| ||||||
18 | Except as otherwise provided in this Section, "limiting | ||||||
19 | rate" means a
fraction the numerator of which is the last
| ||||||
20 | preceding aggregate extension base times an amount equal to one | ||||||
21 | plus the
extension limitation defined in this Section and the | ||||||
22 | denominator of which
is the current year's equalized assessed | ||||||
23 | value of all real property in the
territory under the | ||||||
24 | jurisdiction of the taxing district during the prior
levy year. | ||||||
25 | For those taxing districts that reduced their aggregate
| ||||||
26 | extension for the last preceding levy year, the highest |
| |||||||
| |||||||
1 | aggregate extension
in any of the last 3 preceding levy years | ||||||
2 | shall be used for the purpose of
computing the limiting rate. | ||||||
3 | The denominator shall not include new
property or the recovered | ||||||
4 | tax increment
value.
If a new rate, a rate decrease, or a | ||||||
5 | limiting rate increase has been approved at an election held | ||||||
6 | after March 21, 2006, then (i) the otherwise applicable | ||||||
7 | limiting rate shall be increased by the amount of the new rate | ||||||
8 | or shall be reduced by the amount of the rate decrease, as the | ||||||
9 | case may be, or (ii) in the case of a limiting rate increase, | ||||||
10 | the limiting rate shall be equal to the rate set forth
in the | ||||||
11 | proposition approved by the voters for each of the years | ||||||
12 | specified in the proposition, after
which the limiting rate of | ||||||
13 | the taxing district shall be calculated as otherwise provided. | ||||||
14 | In the case of a taxing district that obtained referendum | ||||||
15 | approval for an increased limiting rate on March 20, 2012, the | ||||||
16 | limiting rate for tax year 2012 shall be the rate that | ||||||
17 | generates the approximate total amount of taxes extendable for | ||||||
18 | that tax year, as set forth in the proposition approved by the | ||||||
19 | voters; this rate shall be the final rate applied by the county | ||||||
20 | clerk for the aggregate of all capped funds of the district for | ||||||
21 | tax year 2012.
| ||||||
22 | (Source: P.A. 98-6, eff. 3-29-13; 98-23, eff. 6-17-13; 99-143, | ||||||
23 | eff. 7-27-15.)
| ||||||
24 | (Text of Section after amendment by P.A. 99-521 ) | ||||||
25 | Sec. 18-185. Short title; definitions. This Division 5 may |
| |||||||
| |||||||
1 | be cited as the
Property Tax Extension Limitation Law. As used | ||||||
2 | in this Division 5:
| ||||||
3 | "Consumer Price Index" means the Consumer Price Index for | ||||||
4 | All Urban
Consumers for all items published by the United | ||||||
5 | States Department of Labor.
| ||||||
6 | "Extension limitation" , for levy years prior to 2017, means | ||||||
7 | (a) the lesser of 5% or the percentage increase
in the Consumer | ||||||
8 | Price Index during the 12-month calendar year preceding the
| ||||||
9 | levy year or (b) the rate of increase approved by voters under | ||||||
10 | Section 18-205.
| ||||||
11 | "Extension limitation", beginning in levy year 2017, means | ||||||
12 | 0% or the rate of increase approved by the voters under Section | ||||||
13 | 18-205. | ||||||
14 | "Affected county" means a county of 3,000,000 or more | ||||||
15 | inhabitants or a
county contiguous to a county of 3,000,000 or | ||||||
16 | more inhabitants.
| ||||||
17 | "Taxing district" has the same meaning provided in Section | ||||||
18 | 1-150, except as
otherwise provided in this Section. For the | ||||||
19 | 1991 through 1994 levy years only,
"taxing district" includes | ||||||
20 | only each non-home rule taxing district having the
majority of | ||||||
21 | its
1990 equalized assessed value within any county or counties | ||||||
22 | contiguous to a
county with 3,000,000 or more inhabitants. | ||||||
23 | Beginning with the 1995 levy
year and through the 2016 levy | ||||||
24 | year , "taxing district" includes only each non-home rule taxing | ||||||
25 | district
subject to this Law before the 1995 levy year and each | ||||||
26 | non-home rule
taxing district not subject to this Law before |
| |||||||
| |||||||
1 | the 1995 levy year having the
majority of its 1994 equalized | ||||||
2 | assessed value in an affected county or
counties. Beginning | ||||||
3 | with the levy year in
which this Law becomes applicable to a | ||||||
4 | taxing district as
provided in Section 18-213, "taxing | ||||||
5 | district" also includes those taxing
districts made subject to | ||||||
6 | this Law as provided in Section 18-213.
Beginning with the 2017 | ||||||
7 | levy year, "taxing district" has the same meaning provided in | ||||||
8 | Section 1-150, but does not include home rule units.
| ||||||
9 | "Aggregate extension" for taxing districts to which this | ||||||
10 | Law applied before
the 1995 levy year means the annual | ||||||
11 | corporate extension for the taxing
district and those special | ||||||
12 | purpose extensions that are made annually for
the taxing | ||||||
13 | district, excluding special purpose extensions: (a) made for | ||||||
14 | the
taxing district to pay interest or principal on general | ||||||
15 | obligation bonds
that were approved by referendum; (b) made for | ||||||
16 | any taxing district to pay
interest or principal on general | ||||||
17 | obligation bonds issued before October 1,
1991; (c) made for | ||||||
18 | any taxing district to pay interest or principal on bonds
| ||||||
19 | issued to refund or continue to refund those bonds issued | ||||||
20 | before October 1,
1991; (d)
made for any taxing district to pay | ||||||
21 | interest or principal on bonds
issued to refund or continue to | ||||||
22 | refund bonds issued after October 1, 1991 that
were approved by | ||||||
23 | referendum; (e)
made for any taxing district to pay interest
or | ||||||
24 | principal on revenue bonds issued before October 1, 1991 for | ||||||
25 | payment of
which a property tax levy or the full faith and | ||||||
26 | credit of the unit of local
government is pledged; however, a |
| |||||||
| |||||||
1 | tax for the payment of interest or principal
on those bonds | ||||||
2 | shall be made only after the governing body of the unit of | ||||||
3 | local
government finds that all other sources for payment are | ||||||
4 | insufficient to make
those payments; (f) made for payments | ||||||
5 | under a building commission lease when
the lease payments are | ||||||
6 | for the retirement of bonds issued by the commission
before | ||||||
7 | October 1, 1991, to pay for the building project; (g) made for | ||||||
8 | payments
due under installment contracts entered into before | ||||||
9 | October 1, 1991;
(h) made for payments of principal and | ||||||
10 | interest on bonds issued under the
Metropolitan Water | ||||||
11 | Reclamation District Act to finance construction projects
| ||||||
12 | initiated before October 1, 1991; (i) made for payments of | ||||||
13 | principal and
interest on limited bonds, as defined in Section | ||||||
14 | 3 of the Local Government Debt
Reform Act, in an amount not to | ||||||
15 | exceed the debt service extension base less
the amount in items | ||||||
16 | (b), (c), (e), and (h) of this definition for
non-referendum | ||||||
17 | obligations, except obligations initially issued pursuant to
| ||||||
18 | referendum; (j) made for payments of principal and interest on | ||||||
19 | bonds
issued under Section 15 of the Local Government Debt | ||||||
20 | Reform Act; (k)
made
by a school district that participates in | ||||||
21 | the Special Education District of
Lake County, created by | ||||||
22 | special education joint agreement under Section
10-22.31 of the | ||||||
23 | School Code, for payment of the school district's share of the
| ||||||
24 | amounts required to be contributed by the Special Education | ||||||
25 | District of Lake
County to the Illinois Municipal Retirement | ||||||
26 | Fund under Article 7 of the
Illinois Pension Code; the amount |
| |||||||
| |||||||
1 | of any extension under this item (k) shall be
certified by the | ||||||
2 | school district to the county clerk; (l) made to fund
expenses | ||||||
3 | of providing joint recreational programs for persons with | ||||||
4 | disabilities under
Section 5-8 of
the
Park District Code or | ||||||
5 | Section 11-95-14 of the Illinois Municipal Code; (m) made for | ||||||
6 | temporary relocation loan repayment purposes pursuant to | ||||||
7 | Sections 2-3.77 and 17-2.2d of the School Code; (n) made for | ||||||
8 | payment of principal and interest on any bonds issued under the | ||||||
9 | authority of Section 17-2.2d of the School Code; (o) made for | ||||||
10 | contributions to a firefighter's pension fund created under | ||||||
11 | Article 4 of the Illinois Pension Code, to the extent of the | ||||||
12 | amount certified under item (5) of Section 4-134 of the | ||||||
13 | Illinois Pension Code; and (p) made for road purposes in the | ||||||
14 | first year after a township assumes the rights, powers, duties, | ||||||
15 | assets, property, liabilities, obligations, and
| ||||||
16 | responsibilities of a road district abolished under the | ||||||
17 | provisions of Section 6-133 of the Illinois Highway Code.
| ||||||
18 | "Aggregate extension" for the taxing districts to which | ||||||
19 | this Law did not
apply before the 1995 levy year (except taxing | ||||||
20 | districts subject to this Law
in
accordance with Section 18-213 | ||||||
21 | or this amendatory Act of the 100th General Assembly ) means the | ||||||
22 | annual corporate extension for the
taxing district and those | ||||||
23 | special purpose extensions that are made annually for
the | ||||||
24 | taxing district, excluding special purpose extensions: (a) | ||||||
25 | made for the
taxing district to pay interest or principal on | ||||||
26 | general obligation bonds that
were approved by referendum; (b) |
| |||||||
| |||||||
1 | made for any taxing district to pay interest
or principal on | ||||||
2 | general obligation bonds issued before March 1, 1995; (c) made
| ||||||
3 | for any taxing district to pay interest or principal on bonds | ||||||
4 | issued to refund
or continue to refund those bonds issued | ||||||
5 | before March 1, 1995; (d) made for any
taxing district to pay | ||||||
6 | interest or principal on bonds issued to refund or
continue to | ||||||
7 | refund bonds issued after March 1, 1995 that were approved by
| ||||||
8 | referendum; (e) made for any taxing district to pay interest or | ||||||
9 | principal on
revenue bonds issued before March 1, 1995 for | ||||||
10 | payment of which a property tax
levy or the full faith and | ||||||
11 | credit of the unit of local government is pledged;
however, a | ||||||
12 | tax for the payment of interest or principal on those bonds | ||||||
13 | shall be
made only after the governing body of the unit of | ||||||
14 | local government finds that
all other sources for payment are | ||||||
15 | insufficient to make those payments; (f) made
for payments | ||||||
16 | under a building commission lease when the lease payments are | ||||||
17 | for
the retirement of bonds issued by the commission before | ||||||
18 | March 1, 1995 to
pay for the building project; (g) made for | ||||||
19 | payments due under installment
contracts entered into before | ||||||
20 | March 1, 1995; (h) made for payments of
principal and interest | ||||||
21 | on bonds issued under the Metropolitan Water Reclamation
| ||||||
22 | District Act to finance construction projects initiated before | ||||||
23 | October 1,
1991; (h-4) made for stormwater management purposes | ||||||
24 | by the Metropolitan Water Reclamation District of Greater | ||||||
25 | Chicago under Section 12 of the Metropolitan Water Reclamation | ||||||
26 | District Act; (i) made for payments of principal and interest |
| |||||||
| |||||||
1 | on limited bonds,
as defined in Section 3 of the Local | ||||||
2 | Government Debt Reform Act, in an amount
not to exceed the debt | ||||||
3 | service extension base less the amount in items (b),
(c), and | ||||||
4 | (e) of this definition for non-referendum obligations, except
| ||||||
5 | obligations initially issued pursuant to referendum and bonds | ||||||
6 | described in
subsection (h) of this definition; (j) made for | ||||||
7 | payments of
principal and interest on bonds issued under | ||||||
8 | Section 15 of the Local Government
Debt Reform Act; (k) made | ||||||
9 | for payments of principal and interest on bonds
authorized by | ||||||
10 | Public Act 88-503 and issued under Section 20a of the Chicago
| ||||||
11 | Park District Act for aquarium or
museum projects; (l) made for | ||||||
12 | payments of principal and interest on
bonds
authorized by | ||||||
13 | Public Act 87-1191 or 93-601 and (i) issued pursuant to Section | ||||||
14 | 21.2 of the Cook County Forest
Preserve District Act, (ii) | ||||||
15 | issued under Section 42 of the Cook County
Forest Preserve | ||||||
16 | District Act for zoological park projects, or (iii) issued
| ||||||
17 | under Section 44.1 of the Cook County Forest Preserve District | ||||||
18 | Act for
botanical gardens projects; (m) made
pursuant
to | ||||||
19 | Section 34-53.5 of the School Code, whether levied annually or | ||||||
20 | not;
(n) made to fund expenses of providing joint recreational | ||||||
21 | programs for persons with disabilities under Section 5-8 of the | ||||||
22 | Park
District Code or Section 11-95-14 of the Illinois | ||||||
23 | Municipal Code;
(o) made by the
Chicago Park
District for | ||||||
24 | recreational programs for persons with disabilities under | ||||||
25 | subsection (c) of
Section
7.06 of the Chicago Park District | ||||||
26 | Act; (p) made for contributions to a firefighter's pension fund |
| |||||||
| |||||||
1 | created under Article 4 of the Illinois Pension Code, to the | ||||||
2 | extent of the amount certified under item (5) of Section 4-134 | ||||||
3 | of the Illinois Pension Code; (q) made by Ford Heights School | ||||||
4 | District 169 under Section 17-9.02 of the School Code; and (r) | ||||||
5 | made for the purpose of making employer contributions to the | ||||||
6 | Public School Teachers' Pension and Retirement Fund of Chicago | ||||||
7 | under Section 34-53 of the School Code.
| ||||||
8 | "Aggregate extension" for all taxing districts to which | ||||||
9 | this Law applies in
accordance with Section 18-213, except for | ||||||
10 | those taxing districts subject to
paragraph (2) of subsection | ||||||
11 | (e) of Section 18-213, means the annual corporate
extension for | ||||||
12 | the
taxing district and those special purpose extensions that | ||||||
13 | are made annually for
the taxing district, excluding special | ||||||
14 | purpose extensions: (a) made for the
taxing district to pay | ||||||
15 | interest or principal on general obligation bonds that
were | ||||||
16 | approved by referendum; (b) made for any taxing district to pay | ||||||
17 | interest
or principal on general obligation bonds issued before | ||||||
18 | the date on which the
referendum making this
Law applicable to | ||||||
19 | the taxing district is held; (c) made
for any taxing district | ||||||
20 | to pay interest or principal on bonds issued to refund
or | ||||||
21 | continue to refund those bonds issued before the date on which | ||||||
22 | the
referendum making this Law
applicable to the taxing | ||||||
23 | district is held;
(d) made for any
taxing district to pay | ||||||
24 | interest or principal on bonds issued to refund or
continue to | ||||||
25 | refund bonds issued after the date on which the referendum | ||||||
26 | making
this Law
applicable to the taxing district is held if |
| |||||||
| |||||||
1 | the bonds were approved by
referendum after the date on which | ||||||
2 | the referendum making this Law
applicable to the taxing | ||||||
3 | district is held; (e) made for any
taxing district to pay | ||||||
4 | interest or principal on
revenue bonds issued before the date | ||||||
5 | on which the referendum making this Law
applicable to the
| ||||||
6 | taxing district is held for payment of which a property tax
| ||||||
7 | levy or the full faith and credit of the unit of local | ||||||
8 | government is pledged;
however, a tax for the payment of | ||||||
9 | interest or principal on those bonds shall be
made only after | ||||||
10 | the governing body of the unit of local government finds that
| ||||||
11 | all other sources for payment are insufficient to make those | ||||||
12 | payments; (f) made
for payments under a building commission | ||||||
13 | lease when the lease payments are for
the retirement of bonds | ||||||
14 | issued by the commission before the date on which the
| ||||||
15 | referendum making this
Law applicable to the taxing district is | ||||||
16 | held to
pay for the building project; (g) made for payments due | ||||||
17 | under installment
contracts entered into before the date on | ||||||
18 | which the referendum making this Law
applicable to
the taxing | ||||||
19 | district is held;
(h) made for payments
of principal and | ||||||
20 | interest on limited bonds,
as defined in Section 3 of the Local | ||||||
21 | Government Debt Reform Act, in an amount
not to exceed the debt | ||||||
22 | service extension base less the amount in items (b),
(c), and | ||||||
23 | (e) of this definition for non-referendum obligations, except
| ||||||
24 | obligations initially issued pursuant to referendum; (i) made | ||||||
25 | for payments
of
principal and interest on bonds issued under | ||||||
26 | Section 15 of the Local Government
Debt Reform Act;
(j)
made |
| |||||||
| |||||||
1 | for a qualified airport authority to pay interest or principal | ||||||
2 | on
general obligation bonds issued for the purpose of paying | ||||||
3 | obligations due
under, or financing airport facilities | ||||||
4 | required to be acquired, constructed,
installed or equipped | ||||||
5 | pursuant to, contracts entered into before March
1, 1996 (but | ||||||
6 | not including any amendments to such a contract taking effect | ||||||
7 | on
or after that date); (k) made to fund expenses of providing | ||||||
8 | joint
recreational programs for persons with disabilities | ||||||
9 | under Section 5-8 of
the
Park District Code or Section 11-95-14 | ||||||
10 | of the Illinois Municipal Code; (l) made for contributions to a | ||||||
11 | firefighter's pension fund created under Article 4 of the | ||||||
12 | Illinois Pension Code, to the extent of the amount certified | ||||||
13 | under item (5) of Section 4-134 of the Illinois Pension Code; | ||||||
14 | and (m) made for the taxing district to pay interest or | ||||||
15 | principal on general obligation bonds issued pursuant to | ||||||
16 | Section 19-3.10 of the School Code.
| ||||||
17 | "Aggregate extension" for all taxing districts to which | ||||||
18 | this Law applies in
accordance with paragraph (2) of subsection | ||||||
19 | (e) of Section 18-213 or this amendatory Act of the 100th | ||||||
20 | General Assembly means the
annual corporate extension for the
| ||||||
21 | taxing district and those special purpose extensions that are | ||||||
22 | made annually for
the taxing district, excluding special | ||||||
23 | purpose extensions: (a) made for the
taxing district to pay | ||||||
24 | interest or principal on general obligation bonds that
were | ||||||
25 | approved by referendum; (b) made for any taxing district to pay | ||||||
26 | interest
or principal on general obligation bonds issued before |
| |||||||
| |||||||
1 | the effective date of
this amendatory Act of 1997;
(c) made
for | ||||||
2 | any taxing district to pay interest or principal on bonds | ||||||
3 | issued to refund
or continue to refund those bonds issued | ||||||
4 | before the effective date
of this amendatory Act of 1997;
(d) | ||||||
5 | made for any
taxing district to pay interest or principal on | ||||||
6 | bonds issued to refund or
continue to refund bonds issued after | ||||||
7 | the effective date of this amendatory Act
of 1997 if the bonds | ||||||
8 | were approved by referendum after the effective date of
this | ||||||
9 | amendatory Act of 1997;
(e) made for any
taxing district to pay | ||||||
10 | interest or principal on
revenue bonds issued before the | ||||||
11 | effective date of this amendatory Act of 1997
for payment of | ||||||
12 | which a property tax
levy or the full faith and credit of the | ||||||
13 | unit of local government is pledged;
however, a tax for the | ||||||
14 | payment of interest or principal on those bonds shall be
made | ||||||
15 | only after the governing body of the unit of local government | ||||||
16 | finds that
all other sources for payment are insufficient to | ||||||
17 | make those payments; (f) made
for payments under a building | ||||||
18 | commission lease when the lease payments are for
the retirement | ||||||
19 | of bonds issued by the commission before the effective date
of | ||||||
20 | this amendatory Act of 1997
to
pay for the building project; | ||||||
21 | (g) made for payments due under installment
contracts entered | ||||||
22 | into before the effective date of this amendatory Act of
1997;
| ||||||
23 | (h) made for payments
of principal and interest on limited | ||||||
24 | bonds,
as defined in Section 3 of the Local Government Debt | ||||||
25 | Reform Act, in an amount
not to exceed the debt service | ||||||
26 | extension base less the amount in items (b),
(c), and (e) of |
| |||||||
| |||||||
1 | this definition for non-referendum obligations, except
| ||||||
2 | obligations initially issued pursuant to referendum; (i) made | ||||||
3 | for payments
of
principal and interest on bonds issued under | ||||||
4 | Section 15 of the Local Government
Debt Reform Act;
(j)
made | ||||||
5 | for a qualified airport authority to pay interest or principal | ||||||
6 | on
general obligation bonds issued for the purpose of paying | ||||||
7 | obligations due
under, or financing airport facilities | ||||||
8 | required to be acquired, constructed,
installed or equipped | ||||||
9 | pursuant to, contracts entered into before March
1, 1996 (but | ||||||
10 | not including any amendments to such a contract taking effect | ||||||
11 | on
or after that date); (k) made to fund expenses of providing | ||||||
12 | joint
recreational programs for persons with disabilities | ||||||
13 | under Section 5-8 of
the
Park District Code or Section 11-95-14 | ||||||
14 | of the Illinois Municipal Code; and (l) made for contributions | ||||||
15 | to a firefighter's pension fund created under Article 4 of the | ||||||
16 | Illinois Pension Code, to the extent of the amount certified | ||||||
17 | under item (5) of Section 4-134 of the Illinois Pension Code.
| ||||||
18 | "Debt service extension base" means an amount equal to that | ||||||
19 | portion of the
extension for a taxing district for the 1994 | ||||||
20 | levy year, or for those taxing
districts subject to this Law in | ||||||
21 | accordance with Section 18-213, except for
those subject to | ||||||
22 | paragraph (2) of subsection (e) of Section 18-213, for the
levy
| ||||||
23 | year in which the referendum making this Law applicable to the | ||||||
24 | taxing district
is held, or for those taxing districts subject | ||||||
25 | to this Law in accordance with
paragraph (2) of subsection (e) | ||||||
26 | of Section 18-213 for the 1996 levy year,
constituting an
|
| |||||||
| |||||||
1 | extension for payment of principal and interest on bonds issued | ||||||
2 | by the taxing
district without referendum, but not including | ||||||
3 | excluded non-referendum bonds. For park districts (i) that were | ||||||
4 | first
subject to this Law in 1991 or 1995 and (ii) whose | ||||||
5 | extension for the 1994 levy
year for the payment of principal | ||||||
6 | and interest on bonds issued by the park
district without | ||||||
7 | referendum (but not including excluded non-referendum bonds)
| ||||||
8 | was less than 51% of the amount for the 1991 levy year | ||||||
9 | constituting an
extension for payment of principal and interest | ||||||
10 | on bonds issued by the park
district without referendum (but | ||||||
11 | not including excluded non-referendum bonds),
"debt service | ||||||
12 | extension base" means an amount equal to that portion of the
| ||||||
13 | extension for the 1991 levy year constituting an extension for | ||||||
14 | payment of
principal and interest on bonds issued by the park | ||||||
15 | district without referendum
(but not including excluded | ||||||
16 | non-referendum bonds). A debt service extension base | ||||||
17 | established or increased at any time pursuant to any provision | ||||||
18 | of this Law, except Section 18-212, shall be increased each | ||||||
19 | year commencing with the later of (i) the 2009 levy year or | ||||||
20 | (ii) the first levy year in which this Law becomes applicable | ||||||
21 | to the taxing district, by (A) for levy years prior to the 2017 | ||||||
22 | levy year, the lesser of 5% or the percentage increase in the | ||||||
23 | Consumer Price Index during the 12-month calendar year | ||||||
24 | preceding the levy year or (B) beginning with the 2016 levy | ||||||
25 | year, 0% . The debt service extension
base may be established or | ||||||
26 | increased as provided under Section 18-212.
"Excluded |
| |||||||
| |||||||
1 | non-referendum bonds" means (i) bonds authorized by Public
Act | ||||||
2 | 88-503 and issued under Section 20a of the Chicago Park | ||||||
3 | District Act for
aquarium and museum projects; (ii) bonds | ||||||
4 | issued under Section 15 of the
Local Government Debt Reform | ||||||
5 | Act; or (iii) refunding obligations issued
to refund or to | ||||||
6 | continue to refund obligations initially issued pursuant to
| ||||||
7 | referendum.
| ||||||
8 | "Special purpose extensions" include, but are not limited | ||||||
9 | to, extensions
for levies made on an annual basis for | ||||||
10 | unemployment and workers'
compensation, self-insurance, | ||||||
11 | contributions to pension plans, and extensions
made pursuant to | ||||||
12 | Section 6-601 of the Illinois Highway Code for a road
| ||||||
13 | district's permanent road fund whether levied annually or not. | ||||||
14 | The
extension for a special service area is not included in the
| ||||||
15 | aggregate extension.
| ||||||
16 | "Aggregate extension base" means the taxing district's | ||||||
17 | last preceding
aggregate extension as adjusted under Sections | ||||||
18 | 18-135, 18-215,
and 18-230.
An adjustment under Section 18-135 | ||||||
19 | shall be made for the 2007 levy year and all subsequent levy | ||||||
20 | years whenever one or more counties within which a taxing | ||||||
21 | district is located (i) used estimated valuations or rates when | ||||||
22 | extending taxes in the taxing district for the last preceding | ||||||
23 | levy year that resulted in the over or under extension of | ||||||
24 | taxes, or (ii) increased or decreased the tax extension for the | ||||||
25 | last preceding levy year as required by Section 18-135(c). | ||||||
26 | Whenever an adjustment is required under Section 18-135, the |
| |||||||
| |||||||
1 | aggregate extension base of the taxing district shall be equal | ||||||
2 | to the amount that the aggregate extension of the taxing | ||||||
3 | district would have been for the last preceding levy year if | ||||||
4 | either or both (i) actual, rather than estimated, valuations or | ||||||
5 | rates had been used to calculate the extension of taxes for the | ||||||
6 | last levy year, or (ii) the tax extension for the last | ||||||
7 | preceding levy year had not been adjusted as required by | ||||||
8 | subsection (c) of Section 18-135.
| ||||||
9 | Notwithstanding any other provision of law, for levy year | ||||||
10 | 2012, the aggregate extension base for West Northfield School | ||||||
11 | District No. 31 in Cook County shall be $12,654,592. | ||||||
12 | "Levy year" has the same meaning as "year" under Section
| ||||||
13 | 1-155.
| ||||||
14 | "New property" means (i) the assessed value, after final | ||||||
15 | board of review or
board of appeals action, of new improvements | ||||||
16 | or additions to existing
improvements on any parcel of real | ||||||
17 | property that increase the assessed value of
that real property | ||||||
18 | during the levy year multiplied by the equalization factor
| ||||||
19 | issued by the Department under Section 17-30, (ii) the assessed | ||||||
20 | value, after
final board of review or board of appeals action, | ||||||
21 | of real property not exempt
from real estate taxation, which | ||||||
22 | real property was exempt from real estate
taxation for any | ||||||
23 | portion of the immediately preceding levy year, multiplied by
| ||||||
24 | the equalization factor issued by the Department under Section | ||||||
25 | 17-30, including the assessed value, upon final stabilization | ||||||
26 | of occupancy after new construction is complete, of any real |
| |||||||
| |||||||
1 | property located within the boundaries of an otherwise or | ||||||
2 | previously exempt military reservation that is intended for | ||||||
3 | residential use and owned by or leased to a private corporation | ||||||
4 | or other entity,
(iii) in counties that classify in accordance | ||||||
5 | with Section 4 of Article
IX of the
Illinois Constitution, an | ||||||
6 | incentive property's additional assessed value
resulting from | ||||||
7 | a
scheduled increase in the level of assessment as applied to | ||||||
8 | the first year
final board of
review market value, and (iv) any | ||||||
9 | increase in assessed value due to oil or gas production from an | ||||||
10 | oil or gas well required to be permitted under the Hydraulic | ||||||
11 | Fracturing Regulatory Act that was not produced in or accounted | ||||||
12 | for during the previous levy year.
In addition, the county | ||||||
13 | clerk in a county containing a population of
3,000,000 or more | ||||||
14 | shall include in the 1997
recovered tax increment value for any | ||||||
15 | school district, any recovered tax
increment value that was | ||||||
16 | applicable to the 1995 tax year calculations.
| ||||||
17 | "Qualified airport authority" means an airport authority | ||||||
18 | organized under
the Airport Authorities Act and located in a | ||||||
19 | county bordering on the State of
Wisconsin and having a | ||||||
20 | population in excess of 200,000 and not greater than
500,000.
| ||||||
21 | "Recovered tax increment value" means, except as otherwise | ||||||
22 | provided in this
paragraph, the amount of the current year's | ||||||
23 | equalized assessed value, in the
first year after a | ||||||
24 | municipality terminates
the designation of an area as a | ||||||
25 | redevelopment project area previously
established under the | ||||||
26 | Tax Increment Allocation Development Act in the Illinois
|
| |||||||
| |||||||
1 | Municipal Code, previously established under the Industrial | ||||||
2 | Jobs Recovery Law
in the Illinois Municipal Code, previously | ||||||
3 | established under the Economic Development Project Area Tax | ||||||
4 | Increment Act of 1995, or previously established under the | ||||||
5 | Economic
Development Area Tax Increment Allocation Act, of each | ||||||
6 | taxable lot, block,
tract, or parcel of real property in the | ||||||
7 | redevelopment project area over and
above the initial equalized | ||||||
8 | assessed value of each property in the
redevelopment project | ||||||
9 | area.
For the taxes which are extended for the 1997 levy year, | ||||||
10 | the recovered tax
increment value for a non-home rule taxing | ||||||
11 | district that first became subject
to this Law for the 1995 | ||||||
12 | levy year because a majority of its 1994 equalized
assessed | ||||||
13 | value was in an affected county or counties shall be increased | ||||||
14 | if a
municipality terminated the designation of an area in 1993 | ||||||
15 | as a redevelopment
project area previously established under | ||||||
16 | the Tax Increment Allocation
Development Act in the Illinois | ||||||
17 | Municipal Code, previously established under
the Industrial | ||||||
18 | Jobs Recovery Law in the Illinois Municipal Code, or previously
| ||||||
19 | established under the Economic Development Area Tax Increment | ||||||
20 | Allocation Act,
by an amount equal to the 1994 equalized | ||||||
21 | assessed value of each taxable lot,
block, tract, or parcel of | ||||||
22 | real property in the redevelopment project area over
and above | ||||||
23 | the initial equalized assessed value of each property in the
| ||||||
24 | redevelopment project area.
In the first year after a | ||||||
25 | municipality
removes a taxable lot, block, tract, or parcel of | ||||||
26 | real property from a
redevelopment project area established |
| |||||||
| |||||||
1 | under the Tax Increment Allocation
Development Act in the | ||||||
2 | Illinois
Municipal Code, the Industrial Jobs Recovery Law
in | ||||||
3 | the Illinois Municipal Code, or the Economic
Development Area | ||||||
4 | Tax Increment Allocation Act, "recovered tax increment value"
| ||||||
5 | means the amount of the current year's equalized assessed value | ||||||
6 | of each taxable
lot, block, tract, or parcel of real property | ||||||
7 | removed from the redevelopment
project area over and above the | ||||||
8 | initial equalized assessed value of that real
property before | ||||||
9 | removal from the redevelopment project area.
| ||||||
10 | Except as otherwise provided in this Section, "limiting | ||||||
11 | rate" means a
fraction the numerator of which is the last
| ||||||
12 | preceding aggregate extension base times an amount equal to one | ||||||
13 | plus the
extension limitation defined in this Section and the | ||||||
14 | denominator of which
is the current year's equalized assessed | ||||||
15 | value of all real property in the
territory under the | ||||||
16 | jurisdiction of the taxing district during the prior
levy year. | ||||||
17 | For those taxing districts that reduced their aggregate
| ||||||
18 | extension for the last preceding levy year, the highest | ||||||
19 | aggregate extension
in any of the last 3 preceding levy years | ||||||
20 | shall be used for the purpose of
computing the limiting rate. | ||||||
21 | The denominator shall not include new
property or the recovered | ||||||
22 | tax increment
value.
If a new rate, a rate decrease, or a | ||||||
23 | limiting rate increase has been approved at an election held | ||||||
24 | after March 21, 2006, then (i) the otherwise applicable | ||||||
25 | limiting rate shall be increased by the amount of the new rate | ||||||
26 | or shall be reduced by the amount of the rate decrease, as the |
| |||||||
| |||||||
1 | case may be, or (ii) in the case of a limiting rate increase, | ||||||
2 | the limiting rate shall be equal to the rate set forth
in the | ||||||
3 | proposition approved by the voters for each of the years | ||||||
4 | specified in the proposition, after
which the limiting rate of | ||||||
5 | the taxing district shall be calculated as otherwise provided. | ||||||
6 | In the case of a taxing district that obtained referendum | ||||||
7 | approval for an increased limiting rate on March 20, 2012, the | ||||||
8 | limiting rate for tax year 2012 shall be the rate that | ||||||
9 | generates the approximate total amount of taxes extendable for | ||||||
10 | that tax year, as set forth in the proposition approved by the | ||||||
11 | voters; this rate shall be the final rate applied by the county | ||||||
12 | clerk for the aggregate of all capped funds of the district for | ||||||
13 | tax year 2012.
| ||||||
14 | (Source: P.A. 98-6, eff. 3-29-13; 98-23, eff. 6-17-13; 99-143, | ||||||
15 | eff. 7-27-15; 99-521, eff. 6-1-17.)
| ||||||
16 | (35 ILCS 200/18-205)
| ||||||
17 | Sec. 18-205. Referendum to increase the extension | ||||||
18 | limitation. A taxing
district is limited to an extension | ||||||
19 | limitation as defined in Section 18-185 of 5% or the percentage | ||||||
20 | increase
in the Consumer Price Index during the 12-month | ||||||
21 | calendar year preceding the
levy year, whichever is less . A | ||||||
22 | taxing district may increase its extension
limitation for one | ||||||
23 | or more levy years if that taxing district holds a referendum
| ||||||
24 | before the levy date for the first levy year at which a | ||||||
25 | majority of voters voting on the issue approves
adoption of a |
| |||||||
| |||||||
1 | higher extension limitation. Referenda shall be conducted at a
| ||||||
2 | regularly scheduled election in accordance with the Election | ||||||
3 | Code. The question shall be presented in
substantially the | ||||||
4 | following manner for all elections held after March 21, 2006:
| ||||||
5 | Shall the extension limitation under the Property Tax | ||||||
6 | Extension Limitation Law for (insert the legal name, | ||||||
7 | number, if any, and county or counties of the taxing | ||||||
8 | district and geographic or other common name by which a | ||||||
9 | school or community college district is known and referred | ||||||
10 | to), Illinois, be increased from (extension limitation | ||||||
11 | under Section 18-185) the lesser of 5% or the percentage | ||||||
12 | increase in the Consumer Price Index over the prior levy | ||||||
13 | year to (insert the percentage of the proposed increase)% | ||||||
14 | per year for (insert each levy year for which the increased | ||||||
15 | extension limitation will apply)? | ||||||
16 | The votes must be recorded as "Yes" or "No".
| ||||||
17 | If a majority of voters voting on the issue approves the | ||||||
18 | adoption of
the increase, the increase shall be applicable for | ||||||
19 | each
levy year specified.
| ||||||
20 | The ballot for any question submitted pursuant to this | ||||||
21 | Section shall have printed thereon, but not as a part of the | ||||||
22 | question submitted, only the following supplemental | ||||||
23 | information (which shall be supplied to the election authority | ||||||
24 | by the taxing district) in substantially the following form: | ||||||
25 | (1) For the (insert the first levy year for which the | ||||||
26 | increased extension
limitation will be applicable) levy |
| |||||||
| |||||||
1 | year the approximate amount of the additional tax
| ||||||
2 | extendable against property containing a single family | ||||||
3 | residence and having a fair market
value at the time of the | ||||||
4 | referendum of $100,000 is estimated to be $.... | ||||||
5 | (2) Based upon an average annual percentage increase | ||||||
6 | (or decrease) in the
market value of such property of ...% | ||||||
7 | (insert percentage equal to the average
annual percentage | ||||||
8 | increase or decrease for the prior 3 levy years, at the | ||||||
9 | time the
submission of the question is initiated by the | ||||||
10 | taxing district, in the amount of (A) the
equalized | ||||||
11 | assessed value of the taxable property in the taxing | ||||||
12 | district less (B) the new
property included in the | ||||||
13 | equalized assessed value), the approximate amount of the
| ||||||
14 | additional tax extendable against such property for the ... | ||||||
15 | levy year is estimated to be
$... and for the ... levy year | ||||||
16 | is estimated to be $.... | ||||||
17 | Paragraph (2) shall be included only if the increased | ||||||
18 | extension limitation will be applicable for more than one year | ||||||
19 | and shall list each levy year for which the increased extension | ||||||
20 | limitation will be applicable. The additional tax shown for | ||||||
21 | each levy year shall be the approximate dollar amount of the | ||||||
22 | increase over the amount of the most recently completed | ||||||
23 | extension at the time the submission of the question is | ||||||
24 | initiated by the taxing district. The approximate amount of the | ||||||
25 | additional tax extendable shown in paragraphs (1) and (2) shall | ||||||
26 | be calculated by multiplying $100,000 (the fair market value of |
| |||||||
| |||||||
1 | the property without regard to any property tax exemptions) by | ||||||
2 | (i) the percentage level of assessment prescribed for that | ||||||
3 | property by statute, or by ordinance of the county board in | ||||||
4 | counties that classify property for purposes of taxation in | ||||||
5 | accordance with Section 4 of Article IX of the Illinois | ||||||
6 | Constitution; (ii) the most recent final equalization factor | ||||||
7 | certified to the county clerk by the Department of Revenue at | ||||||
8 | the time the taxing district initiates the submission of the | ||||||
9 | proposition to the electors; (iii) the last known aggregate | ||||||
10 | extension base of the taxing district at the time the | ||||||
11 | submission of the question is initiated by the taxing district; | ||||||
12 | and (iv) the difference between the percentage increase | ||||||
13 | proposed in the question and (A) the lesser of 5% or the | ||||||
14 | percentage increase in the Consumer Price Index for the prior | ||||||
15 | levy year (or an estimate of the percentage increase for the | ||||||
16 | prior levy year if the increase is unavailable at the time the | ||||||
17 | submission of the question is initiated by the taxing district) | ||||||
18 | or (B) 0%, as applicable ; and dividing the result by the last | ||||||
19 | known equalized assessed value of the taxing district at the | ||||||
20 | time the submission of the question is initiated by the taxing | ||||||
21 | district. This amendatory Act of the 97th General Assembly is | ||||||
22 | intended to clarify the existing requirements of this Section, | ||||||
23 | and shall not be construed to validate any prior non-compliant | ||||||
24 | referendum language. Any notice required to be published in | ||||||
25 | connection with the submission of the question shall also | ||||||
26 | contain this supplemental information and shall not contain any |
| |||||||
| |||||||
1 | other supplemental information. Any error, miscalculation, or | ||||||
2 | inaccuracy in computing any amount set forth on the ballot or | ||||||
3 | in the notice that is not deliberate shall not invalidate or | ||||||
4 | affect the validity of any proposition approved. Notice of the | ||||||
5 | referendum shall be published and posted as otherwise required | ||||||
6 | by law, and the submission of the question shall be initiated | ||||||
7 | as provided by law.
| ||||||
8 | (Source: P.A. 97-1087, eff. 8-24-12.)
| ||||||
9 | (35 ILCS 200/18-212)
| ||||||
10 | Sec. 18-212. Referendum on debt service extension base. A | ||||||
11 | taxing district
may establish or increase its debt service | ||||||
12 | extension base if
(i) that taxing district holds a referendum | ||||||
13 | before the date on which the levy
must
be filed with the county | ||||||
14 | clerk of the county or counties in which the taxing
district is | ||||||
15 | situated and (ii) a majority of voters voting on the issue | ||||||
16 | approves
the establishment of or increase in the debt service | ||||||
17 | extension base. A debt service extension base established or | ||||||
18 | increased by a referendum held pursuant to this Section after | ||||||
19 | February 2, 2010 and prior to the effective date of this | ||||||
20 | amendatory Act of the 100th General Assembly , shall be | ||||||
21 | increased each year, commencing with the first levy year | ||||||
22 | beginning after the date of the referendum, by the lesser of 5% | ||||||
23 | or the percentage increase in the Consumer Price Index during | ||||||
24 | the 12-month calendar year preceding the levy year if the | ||||||
25 | optional language concerning the annual increase is included in |
| |||||||
| |||||||
1 | the question submitted to the electors of the taxing district. | ||||||
2 | Referenda
under
this
Section shall be conducted at a regularly | ||||||
3 | scheduled election in accordance with
the Election Code. The | ||||||
4 | governing body of the taxing district shall certify the
| ||||||
5 | question to the proper election authorities who shall submit | ||||||
6 | the question to
the electors of the taxing district in | ||||||
7 | substantially the following form:
| ||||||
8 | "Shall the debt service extension base under the Property | ||||||
9 | Tax Extension
Limitation Law for ... (taxing district name) | ||||||
10 | ...
for payment of principal and interest on limited bonds | ||||||
11 | be .... ((established at
$ ....) . (or) (increased
from $ | ||||||
12 | .... to $ ....)) .. for the ..... levy year and all | ||||||
13 | subsequent levy
years (optional language: , such debt | ||||||
14 | service extension base to be increased each year by the | ||||||
15 | lesser of 5% or the percentage increase in the Consumer | ||||||
16 | Price Index during the 12-month calendar year preceding the | ||||||
17 | levy year)?"
| ||||||
18 | Votes on the question shall be recorded as "Yes" or "No".
| ||||||
19 | If a majority of voters voting on the issue approves the | ||||||
20 | establishment of or
increase
in the debt service extension | ||||||
21 | base, the establishment of or increase in the
debt
service | ||||||
22 | extension base shall be applicable for the levy years | ||||||
23 | specified.
| ||||||
24 | (Source: P.A. 96-1202, eff. 7-22-10.)
| ||||||
25 | (35 ILCS 200/18-213)
|
| |||||||
| |||||||
1 | Sec. 18-213.
Referenda on applicability of the Property Tax | ||||||
2 | Extension
Limitation Law.
| ||||||
3 | (a) The provisions of this Section do not apply to a taxing | ||||||
4 | district
subject
to this Law because a majority of its 1990 | ||||||
5 | equalized assessed value is in a
county or counties contiguous | ||||||
6 | to a county of 3,000,000 or more inhabitants, or
because a | ||||||
7 | majority of its 1994 equalized assessed value is in an affected
| ||||||
8 | county and the taxing district was not subject to this Law | ||||||
9 | before the 1995 levy
year.
| ||||||
10 | (b) Prior to taxable year 2017, the The county board of a | ||||||
11 | county that is not subject to this Law
may, by ordinance or | ||||||
12 | resolution, submit to the voters of the
county the question of | ||||||
13 | whether to
make all non-home rule taxing districts
that
have | ||||||
14 | all or a portion of their equalized assessed valuation
situated | ||||||
15 | in the county subject to this Law in the manner set forth in | ||||||
16 | this
Section.
| ||||||
17 | For purposes of this Section only:
| ||||||
18 | "Taxing district" has the same meaning provided in Section | ||||||
19 | 1-150.
| ||||||
20 | "Equalized
assessed valuation" means the equalized | ||||||
21 | assessed valuation for a taxing
district for the immediately | ||||||
22 | preceding levy year.
| ||||||
23 | (c) The ordinance or resolution shall request the | ||||||
24 | submission of
the
proposition at any election, except a | ||||||
25 | consolidated primary election, for the
purpose of voting for or | ||||||
26 | against making the Property
Tax Extension Limitation Law |
| |||||||
| |||||||
1 | applicable to all non-home rule taxing districts
that have all
| ||||||
2 | or a
portion of their equalized assessed valuation situated in | ||||||
3 | the county.
| ||||||
4 | The question shall be placed on a separate
ballot and shall | ||||||
5 | be in substantially the following form:
| ||||||
6 | Shall the Property Tax Extension Limitation Law (35 | ||||||
7 | ILCS 200/18-185 through
18-245), which
limits annual | ||||||
8 | property tax extension increases, apply to non-home
rule | ||||||
9 | taxing
districts with all or a portion of their equalized | ||||||
10 | assessed valuation located
in
(name of county)?
| ||||||
11 | Votes on the question shall be recorded as "yes" or "no".
| ||||||
12 | (d) The county clerk
shall order the proposition submitted | ||||||
13 | to the electors of the county
at the election specified in the | ||||||
14 | ordinance or resolution.
If part of the county is under the | ||||||
15 | jurisdiction of
a board or boards of election commissioners, | ||||||
16 | the county clerk
shall submit a certified copy of
the ordinance | ||||||
17 | or resolution to each board of election commissioners,
which | ||||||
18 | shall order the
proposition submitted to the electors of the | ||||||
19 | taxing district within its
jurisdiction at the election | ||||||
20 | specified in the ordinance or resolution.
| ||||||
21 | (e) (1) With respect to taxing districts having all of | ||||||
22 | their equalized
assessed
valuation located in the county, | ||||||
23 | if a majority of the votes cast on the
proposition are in | ||||||
24 | favor of the proposition, then this Law becomes applicable
| ||||||
25 | to the taxing district beginning on January 1 of the year | ||||||
26 | following the date of
the referendum.
|
| |||||||
| |||||||
1 | (2) With respect to taxing districts that meet all the | ||||||
2 | following
conditions this Law shall become applicable to | ||||||
3 | the taxing district beginning
on January 1, 1997. The | ||||||
4 | districts to which this paragraph (2) is applicable
| ||||||
5 | (A) do not have all of their equalized assessed | ||||||
6 | valuation located in a
single county,
| ||||||
7 | (B) have equalized assessed valuation in an | ||||||
8 | affected county,
| ||||||
9 | (C) meet the condition that each county, other than | ||||||
10 | an affected county,
in which any of the equalized | ||||||
11 | assessed valuation of the taxing district is
located | ||||||
12 | has held a referendum under this Section at any | ||||||
13 | election, except a
consolidated primary election, held | ||||||
14 | prior to the effective date of this
amendatory Act of | ||||||
15 | 1997, and
| ||||||
16 | (D) have a majority of the district's equalized | ||||||
17 | assessed valuation
located in one or more counties in | ||||||
18 | each of which the voters have approved a
referendum | ||||||
19 | under this Section prior to the effective date of this | ||||||
20 | amendatory
Act of 1997.
For purposes of this Section, | ||||||
21 | in determining whether a majority of the
equalized | ||||||
22 | assessed valuation of the taxing district is located in | ||||||
23 | one or more
counties in which the voters have approved | ||||||
24 | a referendum under this Section, the
equalized | ||||||
25 | assessed valuation of the taxing district in any | ||||||
26 | affected county
shall be included with the equalized |
| |||||||
| |||||||
1 | assessed value of the taxing district in
counties in | ||||||
2 | which the voters have approved the referendum.
| ||||||
3 | (3) With respect to taxing districts that do not have | ||||||
4 | all of
their equalized
assessed valuation located in a | ||||||
5 | single county and to which paragraph (2) of
subsection (e) | ||||||
6 | is not applicable, if each county other than an
affected | ||||||
7 | county in which any of
the equalized assessed valuation of | ||||||
8 | the taxing
district is located has held a referendum under | ||||||
9 | this Section at any election,
except a consolidated primary | ||||||
10 | election, held in any year and if a majority of
the | ||||||
11 | equalized
assessed valuation of the taxing district is | ||||||
12 | located in one or more counties
that have each approved a | ||||||
13 | referendum under this Section,
then this Law shall become | ||||||
14 | applicable to the taxing district on
January 1 of the year | ||||||
15 | following the year in which the last referendum in a
county | ||||||
16 | in which the taxing district has any equalized assessed | ||||||
17 | valuation is
held.
For the purposes of this Law, the last | ||||||
18 | referendum shall be deemed to be the
referendum making this | ||||||
19 | Law applicable to the taxing district. For purposes
of this | ||||||
20 | Section, in determining whether a majority of the equalized | ||||||
21 | assessed
valuation of the taxing district is located in one | ||||||
22 | or more counties that have
approved a referendum under this | ||||||
23 | Section, the equalized assessed valuation of
the taxing | ||||||
24 | district in any affected county shall be included with the | ||||||
25 | equalized
assessed value of the taxing district in counties | ||||||
26 | that have approved the
referendum.
|
| |||||||
| |||||||
1 | (f) Immediately after a referendum is held under this | ||||||
2 | Section, the county
clerk of the
county holding the referendum | ||||||
3 | shall give notice of the referendum having been
held and its | ||||||
4 | results to all taxing districts that have all
or a portion of | ||||||
5 | their equalized assessed valuation located in the county, the
| ||||||
6 | county clerk of any other county in which any of the equalized | ||||||
7 | assessed
valuation of any taxing district is located, and the | ||||||
8 | Department of Revenue.
After the last referendum affecting a | ||||||
9 | multi-county taxing district is held, the
Department of Revenue
| ||||||
10 | shall determine whether the taxing district is subject to this | ||||||
11 | Law
and, if so, shall notify the taxing district and the county | ||||||
12 | clerks of all of
the
counties in which a portion of the | ||||||
13 | equalized assessed valuation of the
taxing district is located | ||||||
14 | that, beginning the following January 1, the
taxing
district is | ||||||
15 | subject to this Law.
For each taxing district subject to | ||||||
16 | paragraph (2) of subsection (e) of this
Section, the Department | ||||||
17 | of Revenue shall notify the taxing district and the
county | ||||||
18 | clerks of all of the counties in which a portion of the | ||||||
19 | equalized
assessed valuation of the taxing district is located | ||||||
20 | that, beginning January 1,
1997, the taxing district is subject | ||||||
21 | to this Law.
| ||||||
22 | (g) Referenda held under this Section shall be conducted in | ||||||
23 | accordance with
the Election Code.
| ||||||
24 | (Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
| ||||||
25 | (35 ILCS 200/18-214)
|
| |||||||
| |||||||
1 | Sec. 18-214.
Referenda on removal of the applicability of | ||||||
2 | the Property Tax
Extension Limitation Law to non-home rule | ||||||
3 | taxing districts.
| ||||||
4 | (a) The provisions of this Section do not apply to a taxing | ||||||
5 | district that is
subject to this Law because a majority of its | ||||||
6 | 1990 equalized assessed value is
in a county or counties | ||||||
7 | contiguous to a county of 3,000,000 or more
inhabitants, or | ||||||
8 | because a majority of its 1994 equalized assessed value is in
| ||||||
9 | an
affected county and the taxing district was not subject to | ||||||
10 | this Law before the
1995 levy year.
| ||||||
11 | (b) For purposes of this Section only:
| ||||||
12 | "Taxing district" means any non-home rule taxing district | ||||||
13 | that became subject
to this Law under Section 18-213 of this | ||||||
14 | Law.
| ||||||
15 | "Equalized assessed valuation" means the equalized | ||||||
16 | assessed valuation for a
taxing district for the immediately | ||||||
17 | preceding levy year.
| ||||||
18 | (c) The county board of a county that became subject to | ||||||
19 | this Law by a
referendum approved by the voters of the county | ||||||
20 | under Section 18-213 may, by
ordinance or resolution, in the | ||||||
21 | manner set forth in this Section, submit to the
voters of the | ||||||
22 | county the question of whether this Law applies to all non-home
| ||||||
23 | rule taxing
districts that have all or a portion of their | ||||||
24 | equalized assessed valuation
situated in the county in the | ||||||
25 | manner set forth in this Section.
| ||||||
26 | (d) The ordinance or resolution shall request the |
| |||||||
| |||||||
1 | submission of the
proposition at any election, except a | ||||||
2 | consolidated primary election, for the
purpose of voting for or | ||||||
3 | against the continued application of the Property Tax
Extension | ||||||
4 | Limitation Law to all non-home rule taxing districts that have | ||||||
5 | all or
a portion of their equalized assessed valuation situated | ||||||
6 | in the county.
| ||||||
7 | The question shall be placed on a separate ballot and shall | ||||||
8 | be in
substantially the following form:
| ||||||
9 | Shall
the Property Tax
Extension Limitation Law (35 | ||||||
10 | ILCS 200/18-185 through 35 ILCS 200/18-245), which
limits | ||||||
11 | annual property tax extension increases, apply to non-home | ||||||
12 | rule taxing
districts with all or a portion of their | ||||||
13 | equalized assessed valuation located
in (name of county)?
| ||||||
14 | Votes on the question shall be recorded as "yes" or "no".
| ||||||
15 | (e) The county clerk shall order the proposition submitted | ||||||
16 | to the electors
of the county at the election specified in the | ||||||
17 | ordinance or resolution. If
part of the county is under the | ||||||
18 | jurisdiction of a board or boards of election
commissioners, | ||||||
19 | the county clerk shall submit a certified copy of the ordinance
| ||||||
20 | or resolution to each board of election commissioners, which | ||||||
21 | shall order the
proposition submitted to the electors of the | ||||||
22 | taxing district within its
jurisdiction at the election | ||||||
23 | specified in the ordinance or resolution.
| ||||||
24 | (f) With respect to taxing districts having all of their | ||||||
25 | equalized assessed
valuation located in one county, if a | ||||||
26 | majority of the votes cast on the
proposition are against the |
| |||||||
| |||||||
1 | proposition, then this Law shall not apply to the
taxing | ||||||
2 | district beginning on January 1 of the year following the date | ||||||
3 | of
the referendum.
| ||||||
4 | (g) With respect to taxing districts that do not have all | ||||||
5 | of their
equalized assessed valuation located in a single | ||||||
6 | county, if both of the
following conditions are met, then this | ||||||
7 | Law shall no longer apply to the taxing
district beginning on | ||||||
8 | January 1 of the year following the date of the
referendum.
| ||||||
9 | (1) Each county in which the district has any equalized | ||||||
10 | assessed valuation
must either, (i) have held a referendum | ||||||
11 | under this Section, (ii) be an affected
county, or (iii) | ||||||
12 | have held a referendum under Section 18-213 at which the
| ||||||
13 | voters rejected the proposition at the most recent election | ||||||
14 | at which the
question was on the ballot in the county.
| ||||||
15 | (2) The majority of the equalized assessed valuation of | ||||||
16 | the taxing
district,
other than any equalized assessed | ||||||
17 | valuation in an affected county, is in one or
more counties | ||||||
18 | in which the voters rejected the proposition. For purposes | ||||||
19 | of
this
Section, in determining whether a majority of the | ||||||
20 | equalized assessed valuation
of the taxing district is | ||||||
21 | located in one or more counties in which the voters
have | ||||||
22 | rejected the proposition under this Section, the equalized | ||||||
23 | assessed
valuation of any taxing district in a county which | ||||||
24 | has held a referendum under
Section 18-213 at which the | ||||||
25 | voters rejected that proposition, at the most
recent | ||||||
26 | election at which the question was on the ballot in the |
| |||||||
| |||||||
1 | county, will be
included with the equalized assessed value | ||||||
2 | of the taxing district in counties
in
which the voters have | ||||||
3 | rejected the referendum held under this Section.
| ||||||
4 | (h) Immediately after a referendum is held under this | ||||||
5 | Section, the county
clerk of the county holding the referendum | ||||||
6 | shall give notice of the referendum
having been held and its | ||||||
7 | results to all taxing districts that have all or a
portion of | ||||||
8 | their equalized assessed valuation located in the county, the | ||||||
9 | county
clerk of any other county in which any of the equalized | ||||||
10 | assessed valuation of
any such taxing district is located, and | ||||||
11 | the Department of Revenue. After the
last
referendum affecting | ||||||
12 | a multi-county taxing district is held, the Department of
| ||||||
13 | Revenue shall determine whether the taxing district is no | ||||||
14 | longer subject to
this Law and, if the taxing district is no | ||||||
15 | longer subject to this Law, the
Department of Revenue shall | ||||||
16 | notify the taxing district and the county clerks of
all of the | ||||||
17 | counties in which a portion of the equalized assessed valuation | ||||||
18 | of
the taxing district is located that, beginning on January 1 | ||||||
19 | of the
year following the date of the last
referendum, the | ||||||
20 | taxing district is no longer subject to this Law.
| ||||||
21 | (i) Notwithstanding any other provision of law, no | ||||||
22 | referendum may be submitted under this Section for taxable year | ||||||
23 | 2017 or thereafter. | ||||||
24 | (Source: P.A. 89-718, eff. 3-7-97.)
| ||||||
25 | Section 90. The State Mandates Act is amended by adding |
| |||||||
| |||||||
1 | Section 8.41 as follows:
| ||||||
2 | (30 ILCS 805/8.41 new) | ||||||
3 | Sec. 8.41. Exempt mandate. Notwithstanding Sections 6 and 8 | ||||||
4 | of this Act, no reimbursement by the State is required for the | ||||||
5 | implementation of any mandate created by this amendatory Act of | ||||||
6 | the 100th General Assembly.
| ||||||
7 | Section 95. No acceleration or delay. Where this Act makes | ||||||
8 | changes in a statute that is represented in this Act by text | ||||||
9 | that is not yet or no longer in effect (for example, a Section | ||||||
10 | represented by multiple versions), the use of that text does | ||||||
11 | not accelerate or delay the taking effect of (i) the changes | ||||||
12 | made by this Act or (ii) provisions derived from any other | ||||||
13 | Public Act.
| ||||||
14 | Section 99. Effective date. This Act takes effect upon | ||||||
15 | becoming law.
|