Bill Text: IL HB2507 | 2023-2024 | 103rd General Assembly | Enrolled

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Amends the Property Tax Code. In provisions granting a homestead exemption to veterans with disabilities, provides that property that is used as a qualified residence by a veteran who was a member of the United States Armed Forces during World War II is exempt from taxation regardless of the veteran's level of disability. Provides that a veteran who qualifies as a result of his or her service in World War II need not reapply for the exemption. Makes changes concerning service-connected disabilities. Makes changes concerning surviving spouses. Creates a homestead exemption for surviving spouses of fallen police officers and fallen rescue workers in an amount equal to 50% of the equalized assessed value of the property. Makes changes concerning the valuation of wastewater facilities. In provisions concerning the Historic Residence Assessment Freeze Law, provides that the fair cash value of the property shall be based on the final determination by the assessment officer, board of review, Property Tax Appeal Board, or court. Provides that, after the expiration of the 8-year valuation period, if the current fair cash value is less than the adjusted base year valuation, then the assessment shall be based on the current fair cash value. Makes changes concerning multi-township assessors. Provides that property that is used for a petroleum refinery may be the subject of a real property tax assessment settlement agreement among the taxpayer and taxing districts in which the property is situated. Amends the Park District Aquarium and Museum Act. Changes the Act's short title to the Park District and Municipal Aquarium and Museum Act. Replaces the Act's existing references to "city" and "cities" with "municipality" and "municipalities". Provides that the board of park commissioners or corporate authorities of a municipality (currently, only boards of park commissioners) may levy a tax if the park district or municipality has control of a public park or parks within the park district or municipality in which an aquarium or museum is maintained. Amends the Property Tax Extension Limitation Law of the Property Tax Code. Provides that extensions for levies made under the Park District and Municipal Aquarium and Museum Act are special purpose extensions and are not included in the park district's or municipality's aggregate extension. Creates an exemption for municipality-built homes. Provides that real property that is used to provide services requiring a license under the Nursing Home Care Act or under the Specialized Mental Health Facilities Act shall not be assessed at a higher level of assessment than residential property in the county in which the nursing home or mental health services facility is located. Effective immediately.

Spectrum: Partisan Bill (Democrat 27-0)

Status: (Vetoed) 2023-11-08 - Bill Dead - No Positive Action Taken - Amendatory Veto [HB2507 Detail]

Download: Illinois-2023-HB2507-Enrolled.html

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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
ARTICLE 5. VETERANS
Section 5-1. The Property Tax Code is amended by changing
Section 15-169 as follows:
(35 ILCS 200/15-169)
Sec. 15-169. Homestead exemption for veterans with
disabilities and veterans of World War II.
(a) Beginning with taxable year 2007, an annual homestead
exemption, limited as provided in this Section to the amounts
set forth in subsections (b) and (b-3), is granted for
property that is used as a qualified residence by a veteran
with a disability, and beginning with taxable year 2023, an
annual homestead exemption, limited to the amounts set forth
in subsection (b-4), is granted for property that is used as a
qualified residence by a veteran who was a member of the United
States Armed Forces during World War II.
(b) For taxable years prior to 2015, the amount of the
exemption under this Section is as follows:
(1) for veterans with a service-connected disability
of at least (i) 75% for exemptions granted in taxable

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years 2007 through 2009 and (ii) 70% for exemptions
granted in taxable year 2010 and each taxable year
thereafter, as certified by the United States Department
of Veterans Affairs, the annual exemption is $5,000; and
(2) for veterans with a service-connected disability
of at least 50%, but less than (i) 75% for exemptions
granted in taxable years 2007 through 2009 and (ii) 70%
for exemptions granted in taxable year 2010 and each
taxable year thereafter, as certified by the United States
Department of Veterans Affairs, the annual exemption is
$2,500.
(b-3) For taxable years 2015 through 2023 and thereafter:
(1) if the veteran has a service connected disability
of 30% or more but less than 50%, as certified by the
United States Department of Veterans Affairs, then the
annual exemption is $2,500;
(2) if the veteran has a service connected disability
of 50% or more but less than 70%, as certified by the
United States Department of Veterans Affairs, then the
annual exemption is $5,000;
(3) if the veteran has a service connected disability
of 70% or more, as certified by the United States
Department of Veterans Affairs, then the property is
exempt from taxation under this Code; and
(4) for taxable year 2023 and thereafter, if the
taxpayer is the surviving spouse of a veteran whose death

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was determined to be service-connected and who is
certified by the United States Department of Veterans
Affairs as a recipient of dependency and indemnity
compensation under federal law, then the property is also
exempt from taxation under this Code.
(b-3.1) For taxable year 2024 and thereafter:
(1) if the veteran has a service connected disability
of 30% or more but less than 50%, as certified by the
United States Department of Veterans Affairs as of the
date the application is submitted for the exemption under
this Section for the applicable taxable year, then the
annual exemption is $2,500;
(2) if the veteran has a service connected disability
of 50% or more but less than 70%, as certified by the
United States Department of Veterans Affairs as of the
date the application is submitted for the exemption under
this Section for the applicable taxable year, then the
annual exemption is $5,000;
(3) if the veteran has a service connected disability
of 70% or more, as certified by the United States
Department of Veterans Affairs as of the date the
application is submitted for the exemption under this
Section for the applicable taxable year, then the first
$250,000 in equalized assessed value of the property is
exempt from taxation under this Code; and
(4) if the taxpayer is the surviving spouse of a

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veteran whose death was determined to be service-connected
and who is certified by the United States Department of
Veterans Affairs as a recipient of dependency and
indemnity compensation under federal law as of the date
the application is submitted for the exemption under this
Section for the applicable taxable year, then the first
$250,000 in equalized assessed value of the property is
also exempt from taxation under this Code.
This amendatory Act of the 103rd General Assembly shall
not be used as the basis for any appeal filed with the chief
county assessment officer, the board of review, the Property
Tax Appeal Board, or the circuit court with respect to the
scope or meaning of the exemption under this Section for a tax
year prior to tax year 2024.
(b-4) For taxable years on or after 2023, if the veteran
was a member of the United States Armed Forces during World War
II, then the property is exempt from taxation under this Code
regardless of the veteran's level of disability.
(b-5) If a homestead exemption is granted under this
Section and the person awarded the exemption subsequently
becomes a resident of a facility licensed under the Nursing
Home Care Act or a facility operated by the United States
Department of Veterans Affairs, then the exemption shall
continue (i) so long as the residence continues to be occupied
by the qualifying person's spouse or (ii) if the residence
remains unoccupied but is still owned by the person who

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qualified for the homestead exemption.
(c) The tax exemption under this Section carries over to
the benefit of the veteran's surviving spouse as long as the
spouse holds the legal or beneficial title to the homestead,
permanently resides thereon, and does not remarry. If the
surviving spouse sells the property, an exemption not to
exceed the amount granted from the most recent ad valorem tax
roll may be transferred to his or her new residence as long as
it is used as his or her primary residence and he or she does
not remarry.
As used in this subsection (c):
(1) for taxable years prior to 2015, "surviving
spouse" means the surviving spouse of a veteran who
obtained an exemption under this Section prior to his or
her death;
(2) for taxable years 2015 through 2022, "surviving
spouse" means (i) the surviving spouse of a veteran who
obtained an exemption under this Section prior to his or
her death and (ii) the surviving spouse of a veteran who
was killed in the line of duty at any time prior to the
expiration of the application period in effect for the
exemption for the taxable year for which the exemption is
sought; and
(3) for taxable year 2023 and thereafter, "surviving
spouse" means: (i) the surviving spouse of a veteran who
obtained the exemption under this Section prior to his or

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her death; (ii) the surviving spouse of a veteran who was
killed in the line of duty at any time prior to the
expiration of the application period in effect for the
exemption for the taxable year for which the exemption is
sought; (iii) the surviving spouse of a veteran who did
not obtain an exemption under this Section before death,
but who would have qualified for the exemption under this
Section in the taxable year for which the exemption is
sought if he or she had survived, and whose surviving
spouse has been a resident of Illinois from the time of the
veteran's death through the taxable year for which the
exemption is sought; and (iv) the surviving spouse of a
veteran whose death was determined to be
service-connected, but who would not otherwise qualify
under item items (i), (ii), or (iii), if the spouse (A) is
certified by the United States Department of Veterans
Affairs as a recipient of dependency and indemnity
compensation under federal law at any time prior to the
expiration of the application period in effect for the
exemption for the taxable year for which the exemption is
sought and (B) remains eligible for that dependency and
indemnity compensation as of January 1 of the taxable year
for which the exemption is sought.
(c-1) Beginning with taxable year 2015, nothing in this
Section shall require the veteran to have qualified for or
obtained the exemption before death if the veteran was killed

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in the line of duty.
(d) The exemption under this Section applies for taxable
year 2007 and thereafter. A taxpayer who claims an exemption
under Section 15-165 or 15-168 may not claim an exemption
under this Section.
(e) Except as otherwise provided in this subsection (e),
each taxpayer who has been granted an exemption under this
Section must reapply on an annual basis, except that a veteran
who qualifies as a result of his or her service in World War II
need not reapply. Application must be made during the
application period in effect for the county of his or her
residence. The assessor or chief county assessment officer may
determine the eligibility of residential property to receive
the homestead exemption provided by this Section by
application, visual inspection, questionnaire, or other
reasonable methods. The determination must be made in
accordance with guidelines established by the Department.
On and after May 23, 2022 (the effective date of Public Act
102-895) this amendatory Act of the 102nd General Assembly, if
a veteran has a combined service connected disability rating
of 100% and is deemed to be permanently and totally disabled,
as certified by the United States Department of Veterans
Affairs, the taxpayer who has been granted an exemption under
this Section shall no longer be required to reapply for the
exemption on an annual basis, and the exemption shall be in
effect for as long as the exemption would otherwise be

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permitted under this Section.
(e-1) If the person qualifying for the exemption does not
occupy the qualified residence as of January 1 of the taxable
year, the exemption granted under this Section shall be
prorated on a monthly basis. The prorated exemption shall
apply beginning with the first complete month in which the
person occupies the qualified residence.
(e-5) Notwithstanding any other provision of law, each
chief county assessment officer may approve this exemption for
the 2020 taxable year, without application, for any property
that was approved for this exemption for the 2019 taxable
year, provided that:
(1) the county board has declared a local disaster as
provided in the Illinois Emergency Management Agency Act
related to the COVID-19 public health emergency;
(2) the owner of record of the property as of January
1, 2020 is the same as the owner of record of the property
as of January 1, 2019;
(3) the exemption for the 2019 taxable year has not
been determined to be an erroneous exemption as defined by
this Code; and
(4) the applicant for the 2019 taxable year has not
asked for the exemption to be removed for the 2019 or 2020
taxable years.
Nothing in this subsection shall preclude a veteran whose
service connected disability rating has changed since the 2019

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exemption was granted from applying for the exemption based on
the subsequent service connected disability rating.
(e-10) Notwithstanding any other provision of law, each
chief county assessment officer may approve this exemption for
the 2021 taxable year, without application, for any property
that was approved for this exemption for the 2020 taxable
year, if:
(1) the county board has declared a local disaster as
provided in the Illinois Emergency Management Agency Act
related to the COVID-19 public health emergency;
(2) the owner of record of the property as of January
1, 2021 is the same as the owner of record of the property
as of January 1, 2020;
(3) the exemption for the 2020 taxable year has not
been determined to be an erroneous exemption as defined by
this Code; and
(4) the taxpayer for the 2020 taxable year has not
asked for the exemption to be removed for the 2020 or 2021
taxable years.
Nothing in this subsection shall preclude a veteran whose
service connected disability rating has changed since the 2020
exemption was granted from applying for the exemption based on
the subsequent service connected disability rating.
(f) For the purposes of this Section:
"Qualified residence" means, before tax year 2024, real
property, but less any portion of that property that is used

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for commercial purposes, with an equalized assessed value of
less than $250,000 that is the primary residence of a veteran
with a disability. "Qualified residence" means, for tax year
2024 and thereafter, real property, but less any portion of
that property that is used for commercial purposes, that is
the primary residence of a veteran with a disability. Property
rented for more than 6 months is presumed to be used for
commercial purposes.
"Service-connected disability" means an illness or injury
(i) that was caused by or worsened by active military service,
(ii) that is a current disability as of the date of the
application for the exemption under this Section for the
applicable tax year, as demonstrated by the veteran's United
States Department of Veterans Affairs certification, and (iii)
for which the veteran receives disability compensation.
For taxable years 2023 and prior, "veteran" "Veteran"
means an Illinois resident who has served as a member of the
United States Armed Forces on active duty or State active
duty, a member of the Illinois National Guard, or a member of
the United States Reserve Forces and who has received an
honorable discharge. For taxable years 2024 and thereafter,
"veteran" means an Illinois resident who has served as a
member of the United States Armed Forces on active duty or
State active duty, a member of the Illinois National Guard, or
a member of the United States Reserve Forces and who has a
service-connected disability, as certified by the United

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States Department of Veterans Affairs, and receives disability
compensation.
(Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
102-895, eff. 5-23-22; revised 9-6-22.)
ARTICLE 10. PUBLIC SAFETY-SPOUSES
Section 10-1. The Property Tax Code is amended by adding
Section 15-171 as follows:
(35 ILCS 200/15-171 new)
Sec. 15-171. Homestead exemption for surviving spouses of
fallen police officers or rescue workers.
(a) Beginning with taxable year 2024, an annual homestead
exemption is granted for property that is used as a qualified
residence by the surviving spouse of a fallen police officer
or rescue worker as long as the surviving spouse continues to
reside at the qualified residence and does not remarry. The
amount of the exemption is 50% of the equalized assessed value
of the property.
(b) If a homestead exemption is granted under this Section
and the person awarded the exemption subsequently becomes a
resident of a facility licensed under the Nursing Home Care
Act or a facility operated by the United States Department of
Veterans Affairs, then the exemption shall continue if the
residence remains unoccupied but is still owned by the person

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who qualified for the homestead exemption.
(c) If the person qualifying for the exemption does not
occupy the qualified residence as of January 1 of the taxable
year, the exemption granted under this Section shall be
prorated on a monthly basis. The prorated exemption shall
apply beginning with the first complete month in which the
person occupies the qualified residence.
(d) Each taxpayer who has been granted an exemption under
this Section must reapply on an annual basis. Application must
be made during the application period in effect for the county
in which the property is located. The assessor or chief county
assessment officer may determine the eligibility of
residential property to receive the homestead exemption
provided by this Section by application, visual inspection,
questionnaire, or other reasonable methods. The determination
must be made in accordance with guidelines established by the
Department.
(e) The exemption under this Section is in addition to any
other homestead exemption provided in this Article 15.
Notwithstanding Sections 6 and 8 of the State Mandates Act, no
reimbursement by the State is required for the implementation
of any mandate created by this Section.
(f) As used in this Section:
"Fallen police officer or rescue worker" means an
individual who dies at any time prior to the last day of the
application period for the exemption under this Section for

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the taxable year for which the exemption is sought and who dies
either (i) as a result of or in the course of employment as a
police officer or (ii) while in the active service of a fire,
rescue, or emergency medical service.
"Fallen police officer or rescue worker" does not include
any individual whose death was the result of that individual's
own willful misconduct or abuse of alcohol or drugs.
"Qualified residence" means property in the State that was
used as the primary residence of the fallen police officer or
rescue worker at the time of his or her death.
ARTICLE 15. WASTEWATER
Section 15-1. The Property Tax Code is amended by changing
Section 11-145 and by adding Division 5 to Article 11 as
follows:
(35 ILCS 200/11-145)
Sec. 11-145. Method of valuation for qualifying water
treatment facilities. To determine 33 1/3% of the fair cash
value of any qualifying water treatment facility in assessing
the facility, the Department shall take into consideration the
probable net value that could be realized by the owner if the
facility were removed and sold at a fair, voluntary sale,
giving due account to the expense of removal, site
restoration, and transportation. The net value shall be

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considered to be 33 1/3% of fair cash value. The valuation
under this Section applies only to the qualifying water
treatment facility itself and not to the land on which the
facility is located.
(Source: P.A. 92-278, eff. 1-1-02.)
(35 ILCS 200/Art. 11 Div. 5 heading new)
Division 5. Regional wastewater facilities
(35 ILCS 200/11-175 new)
Sec. 11-175. Legislative findings. The General Assembly
finds that it is the policy of the State to ensure and
encourage the availability of means for the safe collection,
treatment, and disposal of domestic, commercial, and
industrial sewage and waste for our cities, villages, towns,
and rural residents and that it has become increasingly
difficult and cost prohibitive for smaller cities, towns, and
villages to construct, maintain, or operate, to current
standards, wastewater facilities. The General Assembly further
finds that regional facilities capable of serving several
cities, villages, towns, municipal joint sewage treatment
agencies, municipal sewer commissions, sanitary districts, and
rural wastewater companies offer a viable economic solution to
this concern. For these reasons, the General Assembly declares
it to be the policy of the State to encourage the construction
and operation of regional wastewater facilities capable of

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providing for the safe collection, treatment, and disposal of
domestic, commercial, and industrial sewage and waste for
cities, villages, towns, municipal joint sewage treatment
agencies, municipal sewer commissions, sanitary districts, and
rural wastewater companies thereby relieving the burden on
those entities and their citizens from constructing and
maintaining their own individual wastewater facilities.
(35 ILCS 200/11-180 new)
Sec. 11-180. Definitions. As used in this Division:
"Department" means the Department of Revenue.
"Municipal joint sewage treatment agency" means a
municipal joint sewage treatment agency organized and existing
under the Intergovernmental Cooperation Act.
"Municipal sewer commission" means a sewer commission
organized and existing under Division 136 of Article 11
Illinois Municipal Code.
"Not-for-profit corporation" means an Illinois corporation
organized and existing under the General Not For Profit
Corporation Act of 1986 that is in good standing with the State
and has been granted status as an exempt organization under
Section 501(c) of the Internal Revenue Code or any successor
or similar provision of the Internal Revenue Code.
"Qualifying wastewater facility" means a wastewater
facility that collects, treats, or disposes of domestic,
commercial, and industrial sewage and waste on behalf of the

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corporation's members on a mutual or cooperative and
not-for-profit basis and that is owned by a not-for-profit
corporation whose members consist exclusively of one or more
incorporated cities, villages, or towns of this State,
municipal joint sewage treatment agencies, municipal sewer
commissions, sanitary districts, or rural wastewater
companies.
"Rural wastewater company" means a not-for-profit
corporation whose primary purpose is to own, maintain, and
operate a system for the collection, treatment, and disposal
of sewage and industrial waste from residences, farms, or
businesses exclusively in the State of Illinois and not
otherwise served by any city, village, town, municipal joint
sewage treatment agency, municipal sewer commission, or
sanitary district.
"Sanitary district" means a sanitary district organized
and existing under the Sanitary District Act of 1907.
"Wastewater facility" means a plant or facility whose
primary function is to collect, treat, or dispose of domestic,
commercial, and industrial sewage and waste, together with all
other real and personal property reasonably necessary to
collect, treat, or dispose of the sewage and waste.
(35 ILCS 200/11-185 new)
Sec. 11-185. Valuation of qualifying wastewater
facilities. For purposes of computing the assessed valuation,

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qualifying wastewater facilities shall be valued at 33 1/3% of
the fair cash value of the facility. To determine 33 1/3% of
the fair cash value of a qualifying wastewater facility, the
Department shall take into consideration the probable net
value that could be realized by the owner if the facility were
removed and sold at a fair, voluntary sale, giving due account
to the expenses incurred for removal, site restoration, and
transportation. The valuation under this Section applies only
to the qualifying wastewater facility itself and not to the
land on which the facility is located.
(35 ILCS 200/11-190 new)
Sec. 11-190. Exclusion of for-profit wastewater
facilities. This Division does not apply to a wastewater
facility that collects, treats, or disposes of domestic,
commercial, and industrial sewage and waste for profit.
(35 ILCS 200/11-195 new)
Sec. 11-195. Assessment authority. For assessment
purposes, a qualifying wastewater facility shall provide proof
of a valid facility number issued by the Illinois
Environmental Protection Agency and shall be assessed by the
Department.
(35 ILCS 200/11-200 new)
Sec. 11-200. Application procedure; assessment by the

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Department. Applications for assessment as a qualifying
wastewater facility shall be filed with the Department in the
manner and form prescribed by the Department. The application
shall contain appropriate documentation that the applicant has
been issued a valid facility number by the Illinois
Environmental Protection Agency and is entitled to tax
treatment under this Division. The effective date of an
assessment shall be on the January 1 preceding the date of
approval by the Department or preceding the date construction
or installation of the facility commences, whichever is later.
(35 ILCS 200/11-205 new)
Sec. 11-205. Procedures for assessment; judicial review.
Proceedings for assessment or reassessment of property
certified to be a qualifying wastewater facility shall be
conducted in accordance with procedural rules adopted by the
Department and in conformity with this Code.
Any applicant or holder aggrieved by the issuance, refusal
to issue, denial, revocation, modification, or restriction of
an assessment as a qualifying wastewater facility may appeal
the final administrative decision of the Department of Revenue
under the Administrative Review Law.
(35 ILCS 200/11-210 new)
Sec. 11-210. Rulemaking. The Department may adopt rules
for the implementation of this Division.

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ARTICLE 20. PARK DISTRICTS
Section 20-1. The Property Tax Code is amended by changing
Section 18-185 as follows:
(35 ILCS 200/18-185)
Sec. 18-185. Short title; definitions. This Division 5
may be cited as the Property Tax Extension Limitation Law. As
used in this Division 5:
"Consumer Price Index" means the Consumer Price Index for
All Urban Consumers for all items published by the United
States Department of Labor.
"Extension limitation" means (a) the lesser of 5% or the
percentage increase in the Consumer Price Index during the
12-month calendar year preceding the levy year or (b) the rate
of increase approved by voters under Section 18-205.
"Affected county" means a county of 3,000,000 or more
inhabitants or a county contiguous to a county of 3,000,000 or
more inhabitants.
"Taxing district" has the same meaning provided in Section
1-150, except as otherwise provided in this Section. For the
1991 through 1994 levy years only, "taxing district" includes
only each non-home rule taxing district having the majority of
its 1990 equalized assessed value within any county or
counties contiguous to a county with 3,000,000 or more

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inhabitants. Beginning with the 1995 levy year, "taxing
district" includes only each non-home rule taxing district
subject to this Law before the 1995 levy year and each non-home
rule taxing district not subject to this Law before the 1995
levy year having the majority of its 1994 equalized assessed
value in an affected county or counties. Beginning with the
levy year in which this Law becomes applicable to a taxing
district as provided in Section 18-213, "taxing district" also
includes those taxing districts made subject to this Law as
provided in Section 18-213.
"Aggregate extension" for taxing districts to which this
Law applied before the 1995 levy year means the annual
corporate extension for the taxing district and those special
purpose extensions that are made annually for the taxing
district, excluding special purpose extensions: (a) made for
the taxing district to pay interest or principal on general
obligation bonds that were approved by referendum; (b) made
for any taxing district to pay interest or principal on
general obligation bonds issued before October 1, 1991; (c)
made for any taxing district to pay interest or principal on
bonds issued to refund or continue to refund those bonds
issued before October 1, 1991; (d) made for any taxing
district to pay interest or principal on bonds issued to
refund or continue to refund bonds issued after October 1,
1991 that were approved by referendum; (e) made for any taxing
district to pay interest or principal on revenue bonds issued

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before October 1, 1991 for payment of which a property tax levy
or the full faith and credit of the unit of local government is
pledged; however, a tax for the payment of interest or
principal on those bonds shall be made only after the
governing body of the unit of local government finds that all
other sources for payment are insufficient to make those
payments; (f) made for payments under a building commission
lease when the lease payments are for the retirement of bonds
issued by the commission before October 1, 1991, to pay for the
building project; (g) made for payments due under installment
contracts entered into before October 1, 1991; (h) made for
payments of principal and interest on bonds issued under the
Metropolitan Water Reclamation District Act to finance
construction projects initiated before October 1, 1991; (i)
made for payments of principal and interest on limited bonds,
as defined in Section 3 of the Local Government Debt Reform
Act, in an amount not to exceed the debt service extension base
less the amount in items (b), (c), (e), and (h) of this
definition for non-referendum obligations, except obligations
initially issued pursuant to referendum; (j) made for payments
of principal and interest on bonds issued under Section 15 of
the Local Government Debt Reform Act; (k) made by a school
district that participates in the Special Education District
of Lake County, created by special education joint agreement
under Section 10-22.31 of the School Code, for payment of the
school district's share of the amounts required to be

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contributed by the Special Education District of Lake County
to the Illinois Municipal Retirement Fund under Article 7 of
the Illinois Pension Code; the amount of any extension under
this item (k) shall be certified by the school district to the
county clerk; (l) made to fund expenses of providing joint
recreational programs for persons with disabilities under
Section 5-8 of the Park District Code or Section 11-95-14 of
the Illinois Municipal Code; (m) made for temporary relocation
loan repayment purposes pursuant to Sections 2-3.77 and
17-2.2d of the School Code; (n) made for payment of principal
and interest on any bonds issued under the authority of
Section 17-2.2d of the School Code; (o) made for contributions
to a firefighter's pension fund created under Article 4 of the
Illinois Pension Code, to the extent of the amount certified
under item (5) of Section 4-134 of the Illinois Pension Code;
and (p) made for road purposes in the first year after a
township assumes the rights, powers, duties, assets, property,
liabilities, obligations, and responsibilities of a road
district abolished under the provisions of Section 6-133 of
the Illinois Highway Code; and (q) made for aquarium or museum
purposes by a park district or municipality under the Park
District and Municipal Aquarium and Museum Act.
"Aggregate extension" for the taxing districts to which
this Law did not apply before the 1995 levy year (except taxing
districts subject to this Law in accordance with Section
18-213) means the annual corporate extension for the taxing

HB2507 Enrolled - 23 - LRB103 29028 HLH 55414 b
district and those special purpose extensions that are made
annually for the taxing district, excluding special purpose
extensions: (a) made for the taxing district to pay interest
or principal on general obligation bonds that were approved by
referendum; (b) made for any taxing district to pay interest
or principal on general obligation bonds issued before March
1, 1995; (c) made for any taxing district to pay interest or
principal on bonds issued to refund or continue to refund
those bonds issued before March 1, 1995; (d) made for any
taxing district to pay interest or principal on bonds issued
to refund or continue to refund bonds issued after March 1,
1995 that were approved by referendum; (e) made for any taxing
district to pay interest or principal on revenue bonds issued
before March 1, 1995 for payment of which a property tax levy
or the full faith and credit of the unit of local government is
pledged; however, a tax for the payment of interest or
principal on those bonds shall be made only after the
governing body of the unit of local government finds that all
other sources for payment are insufficient to make those
payments; (f) made for payments under a building commission
lease when the lease payments are for the retirement of bonds
issued by the commission before March 1, 1995 to pay for the
building project; (g) made for payments due under installment
contracts entered into before March 1, 1995; (h) made for
payments of principal and interest on bonds issued under the
Metropolitan Water Reclamation District Act to finance

HB2507 Enrolled - 24 - LRB103 29028 HLH 55414 b
construction projects initiated before October 1, 1991; (h-4)
made for stormwater management purposes by the Metropolitan
Water Reclamation District of Greater Chicago under Section 12
of the Metropolitan Water Reclamation District Act; (h-8) made
for payments of principal and interest on bonds issued under
Section 9.6a of the Metropolitan Water Reclamation District
Act to make contributions to the pension fund established
under Article 13 of the Illinois Pension Code; (i) made for
payments of principal and interest on limited bonds, as
defined in Section 3 of the Local Government Debt Reform Act,
in an amount not to exceed the debt service extension base less
the amount in items (b), (c), and (e) of this definition for
non-referendum obligations, except obligations initially
issued pursuant to referendum and bonds described in
subsections (h) and (h-8) of this definition; (j) made for
payments of principal and interest on bonds issued under
Section 15 of the Local Government Debt Reform Act; (k) made
for payments of principal and interest on bonds authorized by
Public Act 88-503 and issued under Section 20a of the Chicago
Park District Act for aquarium or museum projects and bonds
issued under Section 20a of the Chicago Park District Act for
the purpose of making contributions to the pension fund
established under Article 12 of the Illinois Pension Code; (l)
made for payments of principal and interest on bonds
authorized by Public Act 87-1191 or 93-601 and (i) issued
pursuant to Section 21.2 of the Cook County Forest Preserve

HB2507 Enrolled - 25 - LRB103 29028 HLH 55414 b
District Act, (ii) issued under Section 42 of the Cook County
Forest Preserve District Act for zoological park projects, or
(iii) issued under Section 44.1 of the Cook County Forest
Preserve District Act for botanical gardens projects; (m) made
pursuant to Section 34-53.5 of the School Code, whether levied
annually or not; (n) made to fund expenses of providing joint
recreational programs for persons with disabilities under
Section 5-8 of the Park District Code or Section 11-95-14 of
the Illinois Municipal Code; (o) made by the Chicago Park
District for recreational programs for persons with
disabilities under subsection (c) of Section 7.06 of the
Chicago Park District Act; (p) made for contributions to a
firefighter's pension fund created under Article 4 of the
Illinois Pension Code, to the extent of the amount certified
under item (5) of Section 4-134 of the Illinois Pension Code;
(q) made by Ford Heights School District 169 under Section
17-9.02 of the School Code; and (r) made for the purpose of
making employer contributions to the Public School Teachers'
Pension and Retirement Fund of Chicago under Section 34-53 of
the School Code; and (s) made for aquarium or museum purposes
by a park district or municipality under the Park District and
Municipal Aquarium and Museum Act.
"Aggregate extension" for all taxing districts to which
this Law applies in accordance with Section 18-213, except for
those taxing districts subject to paragraph (2) of subsection
(e) of Section 18-213, means the annual corporate extension

HB2507 Enrolled - 26 - LRB103 29028 HLH 55414 b
for the taxing district and those special purpose extensions
that are made annually for the taxing district, excluding
special purpose extensions: (a) made for the taxing district
to pay interest or principal on general obligation bonds that
were approved by referendum; (b) made for any taxing district
to pay interest or principal on general obligation bonds
issued before the date on which the referendum making this Law
applicable to the taxing district is held; (c) made for any
taxing district to pay interest or principal on bonds issued
to refund or continue to refund those bonds issued before the
date on which the referendum making this Law applicable to the
taxing district is held; (d) made for any taxing district to
pay interest or principal on bonds issued to refund or
continue to refund bonds issued after the date on which the
referendum making this Law applicable to the taxing district
is held if the bonds were approved by referendum after the date
on which the referendum making this Law applicable to the
taxing district is held; (e) made for any taxing district to
pay interest or principal on revenue bonds issued before the
date on which the referendum making this Law applicable to the
taxing district is held for payment of which a property tax
levy or the full faith and credit of the unit of local
government is pledged; however, a tax for the payment of
interest or principal on those bonds shall be made only after
the governing body of the unit of local government finds that
all other sources for payment are insufficient to make those

HB2507 Enrolled - 27 - LRB103 29028 HLH 55414 b
payments; (f) made for payments under a building commission
lease when the lease payments are for the retirement of bonds
issued by the commission before the date on which the
referendum making this Law applicable to the taxing district
is held to pay for the building project; (g) made for payments
due under installment contracts entered into before the date
on which the referendum making this Law applicable to the
taxing district is held; (h) made for payments of principal
and interest on limited bonds, as defined in Section 3 of the
Local Government Debt Reform Act, in an amount not to exceed
the debt service extension base less the amount in items (b),
(c), and (e) of this definition for non-referendum
obligations, except obligations initially issued pursuant to
referendum; (i) made for payments of principal and interest on
bonds issued under Section 15 of the Local Government Debt
Reform Act; (j) made for a qualified airport authority to pay
interest or principal on general obligation bonds issued for
the purpose of paying obligations due under, or financing
airport facilities required to be acquired, constructed,
installed or equipped pursuant to, contracts entered into
before March 1, 1996 (but not including any amendments to such
a contract taking effect on or after that date); (k) made to
fund expenses of providing joint recreational programs for
persons with disabilities under Section 5-8 of the Park
District Code or Section 11-95-14 of the Illinois Municipal
Code; (l) made for contributions to a firefighter's pension

HB2507 Enrolled - 28 - LRB103 29028 HLH 55414 b
fund created under Article 4 of the Illinois Pension Code, to
the extent of the amount certified under item (5) of Section
4-134 of the Illinois Pension Code; and (m) made for the taxing
district to pay interest or principal on general obligation
bonds issued pursuant to Section 19-3.10 of the School Code;
and (n) made for aquarium or museum purposes by a park district
or municipality under the Park District and Municipal Aquarium
and Museum Act.
"Aggregate extension" for all taxing districts to which
this Law applies in accordance with paragraph (2) of
subsection (e) of Section 18-213 means the annual corporate
extension for the taxing district and those special purpose
extensions that are made annually for the taxing district,
excluding special purpose extensions: (a) made for the taxing
district to pay interest or principal on general obligation
bonds that were approved by referendum; (b) made for any
taxing district to pay interest or principal on general
obligation bonds issued before March 7, 1997 (the effective
date of Public Act 89-718); (c) made for any taxing district to
pay interest or principal on bonds issued to refund or
continue to refund those bonds issued before March 7, 1997
(the effective date of Public Act 89-718); (d) made for any
taxing district to pay interest or principal on bonds issued
to refund or continue to refund bonds issued after March 7,
1997 (the effective date of Public Act 89-718) if the bonds
were approved by referendum after March 7, 1997 (the effective

HB2507 Enrolled - 29 - LRB103 29028 HLH 55414 b
date of Public Act 89-718); (e) made for any taxing district to
pay interest or principal on revenue bonds issued before March
7, 1997 (the effective date of Public Act 89-718) for payment
of which a property tax levy or the full faith and credit of
the unit of local government is pledged; however, a tax for the
payment of interest or principal on those bonds shall be made
only after the governing body of the unit of local government
finds that all other sources for payment are insufficient to
make those payments; (f) made for payments under a building
commission lease when the lease payments are for the
retirement of bonds issued by the commission before March 7,
1997 (the effective date of Public Act 89-718) to pay for the
building project; (g) made for payments due under installment
contracts entered into before March 7, 1997 (the effective
date of Public Act 89-718); (h) made for payments of principal
and interest on limited bonds, as defined in Section 3 of the
Local Government Debt Reform Act, in an amount not to exceed
the debt service extension base less the amount in items (b),
(c), and (e) of this definition for non-referendum
obligations, except obligations initially issued pursuant to
referendum; (i) made for payments of principal and interest on
bonds issued under Section 15 of the Local Government Debt
Reform Act; (j) made for a qualified airport authority to pay
interest or principal on general obligation bonds issued for
the purpose of paying obligations due under, or financing
airport facilities required to be acquired, constructed,

HB2507 Enrolled - 30 - LRB103 29028 HLH 55414 b
installed or equipped pursuant to, contracts entered into
before March 1, 1996 (but not including any amendments to such
a contract taking effect on or after that date); (k) made to
fund expenses of providing joint recreational programs for
persons with disabilities under Section 5-8 of the Park
District Code or Section 11-95-14 of the Illinois Municipal
Code; and (l) made for contributions to a firefighter's
pension fund created under Article 4 of the Illinois Pension
Code, to the extent of the amount certified under item (5) of
Section 4-134 of the Illinois Pension Code; and (m) made for
aquarium or museum purposes by a park district or municipality
under the Park District and Municipal Aquarium and Museum Act.
"Debt service extension base" means an amount equal to
that portion of the extension for a taxing district for the
1994 levy year, or for those taxing districts subject to this
Law in accordance with Section 18-213, except for those
subject to paragraph (2) of subsection (e) of Section 18-213,
for the levy year in which the referendum making this Law
applicable to the taxing district is held, or for those taxing
districts subject to this Law in accordance with paragraph (2)
of subsection (e) of Section 18-213 for the 1996 levy year,
constituting an extension for payment of principal and
interest on bonds issued by the taxing district without
referendum, but not including excluded non-referendum bonds.
For park districts (i) that were first subject to this Law in
1991 or 1995 and (ii) whose extension for the 1994 levy year

HB2507 Enrolled - 31 - LRB103 29028 HLH 55414 b
for the payment of principal and interest on bonds issued by
the park district without referendum (but not including
excluded non-referendum bonds) was less than 51% of the amount
for the 1991 levy year constituting an extension for payment
of principal and interest on bonds issued by the park district
without referendum (but not including excluded non-referendum
bonds), "debt service extension base" means an amount equal to
that portion of the extension for the 1991 levy year
constituting an extension for payment of principal and
interest on bonds issued by the park district without
referendum (but not including excluded non-referendum bonds).
A debt service extension base established or increased at any
time pursuant to any provision of this Law, except Section
18-212, shall be increased each year commencing with the later
of (i) the 2009 levy year or (ii) the first levy year in which
this Law becomes applicable to the taxing district, by the
lesser of 5% or the percentage increase in the Consumer Price
Index during the 12-month calendar year preceding the levy
year. The debt service extension base may be established or
increased as provided under Section 18-212. "Excluded
non-referendum bonds" means (i) bonds authorized by Public Act
88-503 and issued under Section 20a of the Chicago Park
District Act for aquarium and museum projects; (ii) bonds
issued under Section 15 of the Local Government Debt Reform
Act; or (iii) refunding obligations issued to refund or to
continue to refund obligations initially issued pursuant to

HB2507 Enrolled - 32 - LRB103 29028 HLH 55414 b
referendum.
"Special purpose extensions" include, but are not limited
to, extensions for levies made on an annual basis for
unemployment and workers' compensation, self-insurance,
contributions to pension plans, and extensions made pursuant
to Section 6-601 of the Illinois Highway Code for a road
district's permanent road fund whether levied annually or not.
The extension for a special service area is not included in the
aggregate extension.
"Aggregate extension base" means the taxing district's
last preceding aggregate extension as adjusted under Sections
18-135, 18-215, 18-230, 18-206, and 18-233. Beginning with
levy year 2022, for taxing districts that are specified in
Section 18-190.7, the taxing district's aggregate extension
base shall be calculated as provided in Section 18-190.7. An
adjustment under Section 18-135 shall be made for the 2007
levy year and all subsequent levy years whenever one or more
counties within which a taxing district is located (i) used
estimated valuations or rates when extending taxes in the
taxing district for the last preceding levy year that resulted
in the over or under extension of taxes, or (ii) increased or
decreased the tax extension for the last preceding levy year
as required by Section 18-135(c). Whenever an adjustment is
required under Section 18-135, the aggregate extension base of
the taxing district shall be equal to the amount that the
aggregate extension of the taxing district would have been for

HB2507 Enrolled - 33 - LRB103 29028 HLH 55414 b
the last preceding levy year if either or both (i) actual,
rather than estimated, valuations or rates had been used to
calculate the extension of taxes for the last levy year, or
(ii) the tax extension for the last preceding levy year had not
been adjusted as required by subsection (c) of Section 18-135.
Notwithstanding any other provision of law, for levy year
2012, the aggregate extension base for West Northfield School
District No. 31 in Cook County shall be $12,654,592.
Notwithstanding any other provision of law, for levy year
2022, the aggregate extension base of a home equity assurance
program that levied at least $1,000,000 in property taxes in
levy year 2019 or 2020 under the Home Equity Assurance Act
shall be the amount that the program's aggregate extension
base for levy year 2021 would have been if the program had
levied a property tax for levy year 2021.
"Levy year" has the same meaning as "year" under Section
1-155.
"New property" means (i) the assessed value, after final
board of review or board of appeals action, of new
improvements or additions to existing improvements on any
parcel of real property that increase the assessed value of
that real property during the levy year multiplied by the
equalization factor issued by the Department under Section
17-30, (ii) the assessed value, after final board of review or
board of appeals action, of real property not exempt from real
estate taxation, which real property was exempt from real

HB2507 Enrolled - 34 - LRB103 29028 HLH 55414 b
estate taxation for any portion of the immediately preceding
levy year, multiplied by the equalization factor issued by the
Department under Section 17-30, including the assessed value,
upon final stabilization of occupancy after new construction
is complete, of any real property located within the
boundaries of an otherwise or previously exempt military
reservation that is intended for residential use and owned by
or leased to a private corporation or other entity, (iii) in
counties that classify in accordance with Section 4 of Article
IX of the Illinois Constitution, an incentive property's
additional assessed value resulting from a scheduled increase
in the level of assessment as applied to the first year final
board of review market value, and (iv) any increase in
assessed value due to oil or gas production from an oil or gas
well required to be permitted under the Hydraulic Fracturing
Regulatory Act that was not produced in or accounted for
during the previous levy year. In addition, the county clerk
in a county containing a population of 3,000,000 or more shall
include in the 1997 recovered tax increment value for any
school district, any recovered tax increment value that was
applicable to the 1995 tax year calculations.
"Qualified airport authority" means an airport authority
organized under the Airport Authorities Act and located in a
county bordering on the State of Wisconsin and having a
population in excess of 200,000 and not greater than 500,000.
"Recovered tax increment value" means, except as otherwise

HB2507 Enrolled - 35 - LRB103 29028 HLH 55414 b
provided in this paragraph, the amount of the current year's
equalized assessed value, in the first year after a
municipality terminates the designation of an area as a
redevelopment project area previously established under the
Tax Increment Allocation Redevelopment Act in the Illinois
Municipal Code, previously established under the Industrial
Jobs Recovery Law in the Illinois Municipal Code, previously
established under the Economic Development Project Area Tax
Increment Act of 1995, or previously established under the
Economic Development Area Tax Increment Allocation Act, of
each taxable lot, block, tract, or parcel of real property in
the redevelopment project area over and above the initial
equalized assessed value of each property in the redevelopment
project area. For the taxes which are extended for the 1997
levy year, the recovered tax increment value for a non-home
rule taxing district that first became subject to this Law for
the 1995 levy year because a majority of its 1994 equalized
assessed value was in an affected county or counties shall be
increased if a municipality terminated the designation of an
area in 1993 as a redevelopment project area previously
established under the Tax Increment Allocation Redevelopment
Act in the Illinois Municipal Code, previously established
under the Industrial Jobs Recovery Law in the Illinois
Municipal Code, or previously established under the Economic
Development Area Tax Increment Allocation Act, by an amount
equal to the 1994 equalized assessed value of each taxable

HB2507 Enrolled - 36 - LRB103 29028 HLH 55414 b
lot, block, tract, or parcel of real property in the
redevelopment project area over and above the initial
equalized assessed value of each property in the redevelopment
project area. In the first year after a municipality removes a
taxable lot, block, tract, or parcel of real property from a
redevelopment project area established under the Tax Increment
Allocation Redevelopment Act in the Illinois Municipal Code,
the Industrial Jobs Recovery Law in the Illinois Municipal
Code, or the Economic Development Area Tax Increment
Allocation Act, "recovered tax increment value" means the
amount of the current year's equalized assessed value of each
taxable lot, block, tract, or parcel of real property removed
from the redevelopment project area over and above the initial
equalized assessed value of that real property before removal
from the redevelopment project area.
Except as otherwise provided in this Section, "limiting
rate" means a fraction the numerator of which is the last
preceding aggregate extension base times an amount equal to
one plus the extension limitation defined in this Section and
the denominator of which is the current year's equalized
assessed value of all real property in the territory under the
jurisdiction of the taxing district during the prior levy
year. For those taxing districts that reduced their aggregate
extension for the last preceding levy year, except for school
districts that reduced their extension for educational
purposes pursuant to Section 18-206, the highest aggregate

HB2507 Enrolled - 37 - LRB103 29028 HLH 55414 b
extension in any of the last 3 preceding levy years shall be
used for the purpose of computing the limiting rate. The
denominator shall not include new property or the recovered
tax increment value. If a new rate, a rate decrease, or a
limiting rate increase has been approved at an election held
after March 21, 2006, then (i) the otherwise applicable
limiting rate shall be increased by the amount of the new rate
or shall be reduced by the amount of the rate decrease, as the
case may be, or (ii) in the case of a limiting rate increase,
the limiting rate shall be equal to the rate set forth in the
proposition approved by the voters for each of the years
specified in the proposition, after which the limiting rate of
the taxing district shall be calculated as otherwise provided.
In the case of a taxing district that obtained referendum
approval for an increased limiting rate on March 20, 2012, the
limiting rate for tax year 2012 shall be the rate that
generates the approximate total amount of taxes extendable for
that tax year, as set forth in the proposition approved by the
voters; this rate shall be the final rate applied by the county
clerk for the aggregate of all capped funds of the district for
tax year 2012.
(Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21;
102-519, eff. 8-20-21; 102-558, eff. 8-20-21; 102-707, eff.
4-22-22; 102-813, eff. 5-13-22; 102-895, eff. 5-23-22; revised
8-29-22.)

HB2507 Enrolled - 38 - LRB103 29028 HLH 55414 b
Section 20-5. The Park District Code is amended by
changing Section 8-3 as follows:
(70 ILCS 1205/8-3) (from Ch. 105, par. 8-3)
Sec. 8-3. All park districts shall retain and be vested
with all power and authority contained in the Park District
and Municipal Aquarium and Museum Act an act entitled "An Act
concerning Aquariums and Museums in Public Parks", approved
June 17, 1898, as amended.
(Source: Laws 1951, p. 113.)
Section 20-10. The Park District Aquarium and Museum Act
is amended by changing Sections 0.01, 1 and 2 as follows:
(70 ILCS 1290/0.01) (from Ch. 105, par. 325h)
Sec. 0.01. Short title. This Act may be cited as the Park
District and Municipal Aquarium and Museum Act.
(Source: P.A. 86-1324.)
(70 ILCS 1290/1) (from Ch. 105, par. 326)
Sec. 1. Erect, operate, and maintain aquariums and
museums. The corporate authorities of municipalities cities
and park districts having control or supervision over any
public park or parks, including parks located on formerly
submerged land, are hereby authorized to purchase, erect, and
maintain within any such public park or parks edifices to be

HB2507 Enrolled - 39 - LRB103 29028 HLH 55414 b
used as aquariums or as museums of art, industry, science, or
natural or other history, including presidential libraries,
centers, and museums, such aquariums and museums consisting of
all facilities for their collections, exhibitions,
programming, and associated initiatives, or to permit the
directors or trustees of any corporation or society organized
for the construction or maintenance and operation of an
aquarium or museum as hereinabove described to erect, enlarge,
ornament, build, rebuild, rehabilitate, improve, maintain, and
operate its aquarium or museum within any public park now or
hereafter under the control or supervision of any municipality
city or park district, and to contract with any such directors
or trustees of any such aquarium or museum relative to the
erection, enlargement, ornamentation, building, rebuilding,
rehabilitation, improvement, maintenance, ownership, and
operation of such aquarium or museum. Notwithstanding the
previous sentence, a municipality city or park district may
enter into a lease for an initial term not to exceed 99 years,
subject to renewal, allowing a corporation or society as
hereinabove described to erect, enlarge, ornament, build,
rebuild, rehabilitate, improve, maintain, and operate its
aquarium or museum, together with grounds immediately adjacent
to such aquarium or museum, and to use, possess, and occupy
grounds surrounding such aquarium or museum as hereinabove
described for the purpose of beautifying and maintaining such
grounds in a manner consistent with the aquarium or museum's

HB2507 Enrolled - 40 - LRB103 29028 HLH 55414 b
purpose, and on the conditions that (1) the public is allowed
access to such grounds in a manner consistent with its access
to other public parks, and (2) the municipality city or park
district retains a reversionary interest in any improvements
made by the corporation or society on the grounds, including
the aquarium or museum itself, that matures upon the
expiration or lawful termination of the lease. It is hereby
reaffirmed and found that the aquariums and museums as
described in this Section, and their collections, exhibitions,
programming, and associated initiatives, serve valuable public
purposes, including, but not limited to, furthering human
knowledge and understanding, educating and inspiring the
public, and expanding recreational and cultural resources and
opportunities. Any municipality city or park district may
charge, or permit such an aquarium or museum to charge, an
admission fee. Any such aquarium or museum, however, shall be
open without charge, when accompanied by a teacher, to the
children in actual attendance upon grades kindergarten through
twelve in any of the schools in this State at all times. In
addition, except as otherwise provided in this Section, any
such aquarium or museum must be open to persons who reside in
this State without charge for a period equivalent to 52 days,
at least 6 of which must be during the period from June through
August, each year. Beginning on the effective date of this
amendatory Act of the 101st General Assembly through June 30,
2022, any such aquarium or museum must be open to persons who

HB2507 Enrolled - 41 - LRB103 29028 HLH 55414 b
reside in this State without charge for a period equivalent to
52 days, at least 6 of which must be during the period from
June through August, 2021. Notwithstanding said provisions,
charges may be made at any time for special services and for
admission to special facilities within any aquarium or museum
for the education, entertainment, or convenience of visitors.
The proceeds of such admission fees and charges for special
services and special facilities shall be devoted exclusively
to the purposes for which the tax authorized by Section 2
hereof may be used. If any owner or owners of any lands or lots
abutting or fronting on any such public park, or adjacent
thereto, have any private right, easement, interest or
property in such public park appurtenant to their lands or
lots or otherwise, which would be interfered with by the
erection and maintenance of any aquarium or museum as
hereinbefore provided, or any right to have such public park
remain open or vacant and free from buildings, the corporate
authorities of the municipality city or park district having
control of such park, may condemn the same in the manner
prescribed for the exercise of the right of eminent domain
under the Eminent Domain Act. The changes made to this Section
by this amendatory Act of the 99th General Assembly are
declaratory of existing law and shall not be construed as a new
enactment.
(Source: P.A. 101-640, eff. 6-12-20.)

HB2507 Enrolled - 42 - LRB103 29028 HLH 55414 b
(70 ILCS 1290/2) (from Ch. 105, par. 327)
Sec. 2. Maintenance tax - Limitations - Levy and
collection. The corporate authorities of a municipality or a
Each board of park commissioners, having control of a public
park or parks within which there shall be maintained any
aquarium or any museum or museums of art, industry, science or
natural or other history under the provisions of this Act may ,
is hereby authorized, subject to the provisions of Section 4
of this Act, to levy annually a tax on not to exceed .03 per
cent in park districts of less than 500,000 population and in
districts of over 500,000 population not to exceed .15 percent
of the full, fair cash value, as equalized or assessed by the
Department of Revenue, of taxable property embraced in the
said district or municipality, according to the valuation of
the same as made for the purpose of State and county taxation
by the general assessment last preceding the time when the
such tax hereby authorized under this Section shall be levied.
The : Such tax levied under this Section shall to be for the
purpose of establishing, acquiring, completing, erecting,
enlarging, ornamenting, building, rebuilding, rehabilitating,
improving, operating, maintaining, and caring for such
aquarium and museum or museums and the buildings and grounds
thereof, ; and the proceeds of such additional tax shall be
kept as a separate fund. The Said tax shall be in addition to
all other taxes which the such board of park commissioners or
the corporate authorities of the municipality are is now or

HB2507 Enrolled - 43 - LRB103 29028 HLH 55414 b
hereafter may be authorized to levy on the aggregate valuation
of all taxable property within the park district or
municipality, and the annual levy under this Section shall not
exceed either (i) 0.03 percent of the full, fair cash value of
taxable property embraced in the district or municipality for
municipalities with a population of less than 500,000 and park
districts with a population of less than 500,000 or (ii) 0.15
percent of the full, fair cash value of taxable property
embraced in the district or municipality for municipalities
with a population greater than or equal to 500,000 and park
districts with a population greater than or equal to 500,000.
The Said tax shall be levied and collected in like manner as
the general taxes for such parks and shall not be included
within any limitation of rate for general park or municipal
purposes as now or hereafter provided by law but shall be
excluded therefrom and be in addition thereto and in excess
thereof, except . Provided, further, that the foregoing
limitations upon tax rates, insofar as they are applicable to
municipalities of less than 500,000 population or park
districts of less than 500,000 population, may be further
increased or decreased according to the referendum provisions
of the General Revenue Law of Illinois.
Whenever the corporate authorities of a municipality with
a population of less than 500,000 or the board of park
commissioners of a park district with a population of less
than 500,000 population adopts a resolution that it shall levy

HB2507 Enrolled - 44 - LRB103 29028 HLH 55414 b
and collect a tax for the purposes specified in this Section in
excess of .03 percent but not to exceed .07 percent of the
value of taxable property in the district or municipality, the
corporate authorities or board shall cause the resolution to
be published at least once in a newspaper of general
circulation within the district or municipality. If there is
no such newspaper, the resolution shall be posted in at least 3
public places within the district or municipality. The
publication or posting of the resolution shall include a
notice of (1) the specific number of electors required to sign
a petition requesting that the question of the adoption of the
resolution be submitted to the electors of the district or
municipality; (2) the time within which the petition must be
filed; and (3) the date of the prospective referendum.
The secretary of the park district or the clerk of the
municipality shall provide a petition form to any individual
requesting one.
Any taxpayer in such district or municipality may, within
30 days after the first publication or posting of the
resolution, file with the secretary of the park district or
municipality a petition signed by not less than 10 percent or
1,500, whichever is lesser, of the electors of the district or
municipality requesting that the following question be
submitted to the electors of the district or municipality:
"Shall the (insert name of municipality or park
district) .... Park District be authorized to levy an annual

HB2507 Enrolled - 45 - LRB103 29028 HLH 55414 b
tax in excess of .... but not to exceed .... as authorized in
Section 2 of the Park District and Municipal Aquarium and
Museum Act "An Act concerning aquariums and museums in public
parks" for the purpose of establishing, acquiring, completing,
erecting, enlarging, ornamenting, building, rebuilding,
rehabilitating, improving, operating, maintaining and caring
for such aquariums and museum or museums and the buildings and
grounds thereof?" The secretary of the park district or the
clerk of the municipality shall certify the proposition to the
proper election authorities for submission to the electorate
at a regular scheduled election in accordance with the general
election law. If a majority of the electors voting on the
proposition vote in favor thereof, such increased tax shall
thereafter be authorized; if a majority of the vote is against
such proposition, the previous maximum rate shall remain in
effect until changed by law.
Whenever the corporate authorities of a municipality with
a population of less than 500,000 or the board of park
commissioners of a park district with of a population of less
than 500,000 adopts a resolution that it shall levy and
collect a tax for the purposes specified in this Section in
excess of 0.07% but not to exceed 0.15% of the value of taxable
property in the district or municipality, the corporate
authorities or board shall cause the resolution to be
published, at least once, in a newspaper of general
circulation within the district or municipality. If there is

HB2507 Enrolled - 46 - LRB103 29028 HLH 55414 b
no such newspaper, the resolution shall be posted in at least 3
public places within the district or municipality. A tax in
excess of 0.07% may not be levied under this subsection until
the question of levying the tax has been submitted to the
electors of the park district or municipality at a regular
election and approved by a majority of the electors voting on
the question. The park district or municipality District must
certify the question to the proper election authority, which
must submit the question at an election in accordance with the
Election Code. The election authority must submit the question
in substantially the following form:
"Shall the (insert name of municipality or park
district) .... Park District be authorized to levy an
annual tax in excess of .... but not to exceed .... as
authorized in Section 2 of the Park District and Municipal
Aquarium and Museum Act "An Act concerning aquariums and
museums in public parks" for the purpose of establishing,
acquiring, completing, erecting, enlarging, ornamenting,
building, rebuilding, rehabilitating, improving,
operating, maintaining and caring for such aquariums and
museum or museums and the buildings and grounds thereof?".
If a majority of the electors voting on the proposition
vote in favor thereof, such increased tax shall thereafter be
authorized. If a majority of the electors vote against the
proposition, the previous maximum rate shall remain in effect
until changed by law.

HB2507 Enrolled - 47 - LRB103 29028 HLH 55414 b
(Source: P.A. 95-643, eff. 6-1-08.)
Section 20-15. The Chicago Park District Act is amended by
changing Section 19 as follows:
(70 ILCS 1505/19) (from Ch. 105, par. 333.19)
Sec. 19. The Chicago Park District Commission is empowered
to levy and collect a general tax on the property in the park
district for necessary expenses of said district for the
construction and maintenance of the parks and other
improvements hereby authorized to be made, and for the
acquisition and improvement of lands herein authorized to be
purchased or acquired by any means provided for in this Act.
The commissioners shall cause the amount to be raised by
taxation in each year to be certified to the county clerk on or
before March 30 of each year, in the manner provided by law and
all taxes so levied and certified shall be collected and
enforced in the same manner and by the same officers as for
State and county purposes. All such general taxes, when
collected, shall be paid over to the proper officer of the
commission who is authorized to receive and receipt for the
same. All taxes authorized to be levied under this Act shall be
levied annually prior to March 28 in the same manner as nearly
as practicable as taxes are now levied for city and village
purposes under the laws of this State. The aggregate amount of
taxes so levied exclusive of levies for Park Employee's

HB2507 Enrolled - 48 - LRB103 29028 HLH 55414 b
Annuity and Benefit Funds, Park Policemen's Pension Funds,
Park Policemen's Annuity and Benefit Funds, levies to pay the
principal of and interest on bonded indebtedness and judgments
and levies for the maintenance and care of aquariums and
museums in public parks shall not exceed a rate of .66 per cent
for the year 1980 and each year thereafter of the full, fair
cash value, as equalized or assessed by the Department of
Revenue, of the taxable property in said district.
For the purpose of establishing and maintaining a reserve
fund for the payment of claims, awards, losses, judgments or
liabilities which might be imposed on such park district under
the Workers' Compensation Act or the Workers' Occupational
Diseases Act, such park district may also levy annually upon
all taxable property within its territorial limits a tax not
to exceed .005% of the full, fair cash value, as equalized or
assessed by the Department of Revenue of the taxable property
in said district as equalized and determined for State and
local taxes; provided, however, the aggregate amount which may
be accumulated in such reserve fund shall not exceed .05% of
such assessed valuation.
If any of the park authorities superseded by this Act
shall have levied and collected taxes under the Park District
and Municipal Aquarium and Museum Act pursuant to the
provisions of "An Act concerning aquariums and museums in
public parks," approved June 17, 1893, as amended, the park
commissioners of the Chicago Park District may continue to

HB2507 Enrolled - 49 - LRB103 29028 HLH 55414 b
levy an annual tax pursuant to the provisions of such Act, but
such tax levied by such commissioners shall not exceed a rate
of .15 per cent, of the full, fair cash value as equalized or
assessed by the Department of Revenue, of taxable property
within such Chicago Park District and such tax shall be in
addition to all other taxes which such park commissioners may
levy. Said tax shall be levied and collected in like manner as
the general taxes for such Park District and shall not be
included within any limitation of rate for general park
purposes as now or hereafter provided by law but shall be
excluded therefrom and be in addition thereto and in excess
thereof. The proceeds of such tax shall be kept as a separate
fund.
In addition, the treasurer of the Chicago Park District
shall deposit 7.5340% of its receipts in each fiscal year from
the Personal Property Tax Replacement Fund in the State
Treasury into such aquarium and museum fund for appropriation
and disbursement of assets of such fund as if such receipts
were property taxes made available pursuant to Section 2 of
"An Act concerning aquariums and museums in public parks",
approved June 17, 1893, as amended. This amendatory Act of
1983 is not intended to nor does it make any change in the
meaning of any provision of this or any other Act but is
intended to be declarative of existing law.
The treasurer of the Chicago Park District shall deposit
0.03968% of its receipts in each fiscal year from the Personal

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Property Tax Replacement Fund in the State Treasury into the
Park Employee's Annuity and Benefit Fund.
(Source: P.A. 84-635.)
Section 20-20. The Illinois Horse Racing Act of 1975 is
amended by changing Section 26 as follows:
(230 ILCS 5/26) (from Ch. 8, par. 37-26)
Sec. 26. Wagering.
(a) Any licensee may conduct and supervise the pari-mutuel
system of wagering, as defined in Section 3.12 of this Act, on
horse races conducted by an Illinois organization licensee or
conducted at a racetrack located in another state or country
in accordance with subsection (g) of Section 26 of this Act.
Subject to the prior consent of the Board, licensees may
supplement any pari-mutuel pool in order to guarantee a
minimum distribution. Such pari-mutuel method of wagering
shall not, under any circumstances if conducted under the
provisions of this Act, be held or construed to be unlawful,
other statutes of this State to the contrary notwithstanding.
Subject to rules for advance wagering promulgated by the
Board, any licensee may accept wagers in advance of the day the
race wagered upon occurs.
(b) Except for those gaming activities for which a license
is obtained and authorized under the Illinois Lottery Law, the
Charitable Games Act, the Raffles and Poker Runs Act, or the

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Illinois Gambling Act, no other method of betting, pool
making, wagering or gambling shall be used or permitted by the
licensee. Each licensee may retain, subject to the payment of
all applicable taxes and purses, an amount not to exceed 17% of
all money wagered under subsection (a) of this Section, except
as may otherwise be permitted under this Act.
(b-5) An individual may place a wager under the
pari-mutuel system from any licensed location authorized under
this Act provided that wager is electronically recorded in the
manner described in Section 3.12 of this Act. Any wager made
electronically by an individual while physically on the
premises of a licensee shall be deemed to have been made at the
premises of that licensee.
(c) (Blank).
(c-5) The sum held by any licensee for payment of
outstanding pari-mutuel tickets, if unclaimed prior to
December 31 of the next year, shall be retained by the licensee
for payment of such tickets until that date. Within 10 days
thereafter, the balance of such sum remaining unclaimed, less
any uncashed supplements contributed by such licensee for the
purpose of guaranteeing minimum distributions of any
pari-mutuel pool, shall be evenly distributed to the purse
account of the organization licensee and the organization
licensee, except that the balance of the sum of all
outstanding pari-mutuel tickets generated from simulcast
wagering and inter-track wagering by an organization licensee

HB2507 Enrolled - 52 - LRB103 29028 HLH 55414 b
located in a county with a population in excess of 230,000 and
borders the Mississippi River or any licensee that derives its
license from that organization licensee shall be evenly
distributed to the purse account of the organization licensee
and the organization licensee.
(d) A pari-mutuel ticket shall be honored until December
31 of the next calendar year, and the licensee shall pay the
same and may charge the amount thereof against unpaid money
similarly accumulated on account of pari-mutuel tickets not
presented for payment.
(e) No licensee shall knowingly permit any minor, other
than an employee of such licensee or an owner, trainer,
jockey, driver, or employee thereof, to be admitted during a
racing program unless accompanied by a parent or guardian, or
any minor to be a patron of the pari-mutuel system of wagering
conducted or supervised by it. The admission of any
unaccompanied minor, other than an employee of the licensee or
an owner, trainer, jockey, driver, or employee thereof at a
race track is a Class C misdemeanor.
(f) Notwithstanding the other provisions of this Act, an
organization licensee may contract with an entity in another
state or country to permit any legal wagering entity in
another state or country to accept wagers solely within such
other state or country on races conducted by the organization
licensee in this State. Beginning January 1, 2000, these
wagers shall not be subject to State taxation. Until January

HB2507 Enrolled - 53 - LRB103 29028 HLH 55414 b
1, 2000, when the out-of-State entity conducts a pari-mutuel
pool separate from the organization licensee, a privilege tax
equal to 7 1/2% of all monies received by the organization
licensee from entities in other states or countries pursuant
to such contracts is imposed on the organization licensee, and
such privilege tax shall be remitted to the Department of
Revenue within 48 hours of receipt of the moneys from the
simulcast. When the out-of-State entity conducts a combined
pari-mutuel pool with the organization licensee, the tax shall
be 10% of all monies received by the organization licensee
with 25% of the receipts from this 10% tax to be distributed to
the county in which the race was conducted.
An organization licensee may permit one or more of its
races to be utilized for pari-mutuel wagering at one or more
locations in other states and may transmit audio and visual
signals of races the organization licensee conducts to one or
more locations outside the State or country and may also
permit pari-mutuel pools in other states or countries to be
combined with its gross or net wagering pools or with wagering
pools established by other states.
(g) A host track may accept interstate simulcast wagers on
horse races conducted in other states or countries and shall
control the number of signals and types of breeds of racing in
its simulcast program, subject to the disapproval of the
Board. The Board may prohibit a simulcast program only if it
finds that the simulcast program is clearly adverse to the

HB2507 Enrolled - 54 - LRB103 29028 HLH 55414 b
integrity of racing. The host track simulcast program shall
include the signal of live racing of all organization
licensees. All non-host licensees and advance deposit wagering
licensees shall carry the signal of and accept wagers on live
racing of all organization licensees. Advance deposit wagering
licensees shall not be permitted to accept out-of-state wagers
on any Illinois signal provided pursuant to this Section
without the approval and consent of the organization licensee
providing the signal. For one year after August 15, 2014 (the
effective date of Public Act 98-968), non-host licensees may
carry the host track simulcast program and shall accept wagers
on all races included as part of the simulcast program of horse
races conducted at race tracks located within North America
upon which wagering is permitted. For a period of one year
after August 15, 2014 (the effective date of Public Act
98-968), on horse races conducted at race tracks located
outside of North America, non-host licensees may accept wagers
on all races included as part of the simulcast program upon
which wagering is permitted. Beginning August 15, 2015 (one
year after the effective date of Public Act 98-968), non-host
licensees may carry the host track simulcast program and shall
accept wagers on all races included as part of the simulcast
program upon which wagering is permitted. All organization
licensees shall provide their live signal to all advance
deposit wagering licensees for a simulcast commission fee not
to exceed 6% of the advance deposit wagering licensee's

HB2507 Enrolled - 55 - LRB103 29028 HLH 55414 b
Illinois handle on the organization licensee's signal without
prior approval by the Board. The Board may adopt rules under
which it may permit simulcast commission fees in excess of 6%.
The Board shall adopt rules limiting the interstate commission
fees charged to an advance deposit wagering licensee. The
Board shall adopt rules regarding advance deposit wagering on
interstate simulcast races that shall reflect, among other
things, the General Assembly's desire to maximize revenues to
the State, horsemen purses, and organization licensees.
However, organization licensees providing live signals
pursuant to the requirements of this subsection (g) may
petition the Board to withhold their live signals from an
advance deposit wagering licensee if the organization licensee
discovers and the Board finds reputable or credible
information that the advance deposit wagering licensee is
under investigation by another state or federal governmental
agency, the advance deposit wagering licensee's license has
been suspended in another state, or the advance deposit
wagering licensee's license is in revocation proceedings in
another state. The organization licensee's provision of their
live signal to an advance deposit wagering licensee under this
subsection (g) pertains to wagers placed from within Illinois.
Advance deposit wagering licensees may place advance deposit
wagering terminals at wagering facilities as a convenience to
customers. The advance deposit wagering licensee shall not
charge or collect any fee from purses for the placement of the

HB2507 Enrolled - 56 - LRB103 29028 HLH 55414 b
advance deposit wagering terminals. The costs and expenses of
the host track and non-host licensees associated with
interstate simulcast wagering, other than the interstate
commission fee, shall be borne by the host track and all
non-host licensees incurring these costs. The interstate
commission fee shall not exceed 5% of Illinois handle on the
interstate simulcast race or races without prior approval of
the Board. The Board shall promulgate rules under which it may
permit interstate commission fees in excess of 5%. The
interstate commission fee and other fees charged by the
sending racetrack, including, but not limited to, satellite
decoder fees, shall be uniformly applied to the host track and
all non-host licensees.
Notwithstanding any other provision of this Act, an
organization licensee, with the consent of the horsemen
association representing the largest number of owners,
trainers, jockeys, or standardbred drivers who race horses at
that organization licensee's racing meeting, may maintain a
system whereby advance deposit wagering may take place or an
organization licensee, with the consent of the horsemen
association representing the largest number of owners,
trainers, jockeys, or standardbred drivers who race horses at
that organization licensee's racing meeting, may contract with
another person to carry out a system of advance deposit
wagering. Such consent may not be unreasonably withheld. Only
with respect to an appeal to the Board that consent for an

HB2507 Enrolled - 57 - LRB103 29028 HLH 55414 b
organization licensee that maintains its own advance deposit
wagering system is being unreasonably withheld, the Board
shall issue a final order within 30 days after initiation of
the appeal, and the organization licensee's advance deposit
wagering system may remain operational during that 30-day
period. The actions of any organization licensee who conducts
advance deposit wagering or any person who has a contract with
an organization licensee to conduct advance deposit wagering
who conducts advance deposit wagering on or after January 1,
2013 and prior to June 7, 2013 (the effective date of Public
Act 98-18) taken in reliance on the changes made to this
subsection (g) by Public Act 98-18 are hereby validated,
provided payment of all applicable pari-mutuel taxes are
remitted to the Board. All advance deposit wagers placed from
within Illinois must be placed through a Board-approved
advance deposit wagering licensee; no other entity may accept
an advance deposit wager from a person within Illinois. All
advance deposit wagering is subject to any rules adopted by
the Board. The Board may adopt rules necessary to regulate
advance deposit wagering through the use of emergency
rulemaking in accordance with Section 5-45 of the Illinois
Administrative Procedure Act. The General Assembly finds that
the adoption of rules to regulate advance deposit wagering is
deemed an emergency and necessary for the public interest,
safety, and welfare. An advance deposit wagering licensee may
retain all moneys as agreed to by contract with an

HB2507 Enrolled - 58 - LRB103 29028 HLH 55414 b
organization licensee. Any moneys retained by the organization
licensee from advance deposit wagering, not including moneys
retained by the advance deposit wagering licensee, shall be
paid 50% to the organization licensee's purse account and 50%
to the organization licensee. With the exception of any
organization licensee that is owned by a publicly traded
company that is incorporated in a state other than Illinois
and advance deposit wagering licensees under contract with
such organization licensees, organization licensees that
maintain advance deposit wagering systems and advance deposit
wagering licensees that contract with organization licensees
shall provide sufficiently detailed monthly accountings to the
horsemen association representing the largest number of
owners, trainers, jockeys, or standardbred drivers who race
horses at that organization licensee's racing meeting so that
the horsemen association, as an interested party, can confirm
the accuracy of the amounts paid to the purse account at the
horsemen association's affiliated organization licensee from
advance deposit wagering. If more than one breed races at the
same race track facility, then the 50% of the moneys to be paid
to an organization licensee's purse account shall be allocated
among all organization licensees' purse accounts operating at
that race track facility proportionately based on the actual
number of host days that the Board grants to that breed at that
race track facility in the current calendar year. To the
extent any fees from advance deposit wagering conducted in

HB2507 Enrolled - 59 - LRB103 29028 HLH 55414 b
Illinois for wagers in Illinois or other states have been
placed in escrow or otherwise withheld from wagers pending a
determination of the legality of advance deposit wagering, no
action shall be brought to declare such wagers or the
disbursement of any fees previously escrowed illegal.
(1) Between the hours of 6:30 a.m. and 6:30 p.m. an
inter-track wagering licensee other than the host track
may supplement the host track simulcast program with
additional simulcast races or race programs, provided that
between January 1 and the third Friday in February of any
year, inclusive, if no live thoroughbred racing is
occurring in Illinois during this period, only
thoroughbred races may be used for supplemental interstate
simulcast purposes. The Board shall withhold approval for
a supplemental interstate simulcast only if it finds that
the simulcast is clearly adverse to the integrity of
racing. A supplemental interstate simulcast may be
transmitted from an inter-track wagering licensee to its
affiliated non-host licensees. The interstate commission
fee for a supplemental interstate simulcast shall be paid
by the non-host licensee and its affiliated non-host
licensees receiving the simulcast.
(2) Between the hours of 6:30 p.m. and 6:30 a.m. an
inter-track wagering licensee other than the host track
may receive supplemental interstate simulcasts only with
the consent of the host track, except when the Board finds

HB2507 Enrolled - 60 - LRB103 29028 HLH 55414 b
that the simulcast is clearly adverse to the integrity of
racing. Consent granted under this paragraph (2) to any
inter-track wagering licensee shall be deemed consent to
all non-host licensees. The interstate commission fee for
the supplemental interstate simulcast shall be paid by all
participating non-host licensees.
(3) Each licensee conducting interstate simulcast
wagering may retain, subject to the payment of all
applicable taxes and the purses, an amount not to exceed
17% of all money wagered. If any licensee conducts the
pari-mutuel system wagering on races conducted at
racetracks in another state or country, each such race or
race program shall be considered a separate racing day for
the purpose of determining the daily handle and computing
the privilege tax of that daily handle as provided in
subsection (a) of Section 27. Until January 1, 2000, from
the sums permitted to be retained pursuant to this
subsection, each inter-track wagering location licensee
shall pay 1% of the pari-mutuel handle wagered on
simulcast wagering to the Horse Racing Tax Allocation
Fund, subject to the provisions of subparagraph (B) of
paragraph (11) of subsection (h) of Section 26 of this
Act.
(4) A licensee who receives an interstate simulcast
may combine its gross or net pools with pools at the
sending racetracks pursuant to rules established by the

HB2507 Enrolled - 61 - LRB103 29028 HLH 55414 b
Board. All licensees combining their gross pools at a
sending racetrack shall adopt the takeout percentages of
the sending racetrack. A licensee may also establish a
separate pool and takeout structure for wagering purposes
on races conducted at race tracks outside of the State of
Illinois. The licensee may permit pari-mutuel wagers
placed in other states or countries to be combined with
its gross or net wagering pools or other wagering pools.
(5) After the payment of the interstate commission fee
(except for the interstate commission fee on a
supplemental interstate simulcast, which shall be paid by
the host track and by each non-host licensee through the
host track) and all applicable State and local taxes,
except as provided in subsection (g) of Section 27 of this
Act, the remainder of moneys retained from simulcast
wagering pursuant to this subsection (g), and Section 26.2
shall be divided as follows:
(A) For interstate simulcast wagers made at a host
track, 50% to the host track and 50% to purses at the
host track.
(B) For wagers placed on interstate simulcast
races, supplemental simulcasts as defined in
subparagraphs (1) and (2), and separately pooled races
conducted outside of the State of Illinois made at a
non-host licensee, 25% to the host track, 25% to the
non-host licensee, and 50% to the purses at the host

HB2507 Enrolled - 62 - LRB103 29028 HLH 55414 b
track.
(6) Notwithstanding any provision in this Act to the
contrary, non-host licensees who derive their licenses
from a track located in a county with a population in
excess of 230,000 and that borders the Mississippi River
may receive supplemental interstate simulcast races at all
times subject to Board approval, which shall be withheld
only upon a finding that a supplemental interstate
simulcast is clearly adverse to the integrity of racing.
(7) Effective January 1, 2017, notwithstanding any
provision of this Act to the contrary, after payment of
all applicable State and local taxes and interstate
commission fees, non-host licensees who derive their
licenses from a track located in a county with a
population in excess of 230,000 and that borders the
Mississippi River shall retain 50% of the retention from
interstate simulcast wagers and shall pay 50% to purses at
the track from which the non-host licensee derives its
license.
(7.1) Notwithstanding any other provision of this Act
to the contrary, if no standardbred racing is conducted at
a racetrack located in Madison County during any calendar
year beginning on or after January 1, 2002, all moneys
derived by that racetrack from simulcast wagering and
inter-track wagering that (1) are to be used for purses
and (2) are generated between the hours of 6:30 p.m. and

HB2507 Enrolled - 63 - LRB103 29028 HLH 55414 b
6:30 a.m. during that calendar year shall be paid as
follows:
(A) If the licensee that conducts horse racing at
that racetrack requests from the Board at least as
many racing dates as were conducted in calendar year
2000, 80% shall be paid to its thoroughbred purse
account; and
(B) Twenty percent shall be deposited into the
Illinois Colt Stakes Purse Distribution Fund and shall
be paid to purses for standardbred races for Illinois
conceived and foaled horses conducted at any county
fairgrounds. The moneys deposited into the Fund
pursuant to this subparagraph (B) shall be deposited
within 2 weeks after the day they were generated,
shall be in addition to and not in lieu of any other
moneys paid to standardbred purses under this Act, and
shall not be commingled with other moneys paid into
that Fund. The moneys deposited pursuant to this
subparagraph (B) shall be allocated as provided by the
Department of Agriculture, with the advice and
assistance of the Illinois Standardbred Breeders Fund
Advisory Board.
(7.2) Notwithstanding any other provision of this Act
to the contrary, if no thoroughbred racing is conducted at
a racetrack located in Madison County during any calendar
year beginning on or after January 1, 2002, all moneys

HB2507 Enrolled - 64 - LRB103 29028 HLH 55414 b
derived by that racetrack from simulcast wagering and
inter-track wagering that (1) are to be used for purses
and (2) are generated between the hours of 6:30 a.m. and
6:30 p.m. during that calendar year shall be deposited as
follows:
(A) If the licensee that conducts horse racing at
that racetrack requests from the Board at least as
many racing dates as were conducted in calendar year
2000, 80% shall be deposited into its standardbred
purse account; and
(B) Twenty percent shall be deposited into the
Illinois Colt Stakes Purse Distribution Fund. Moneys
deposited into the Illinois Colt Stakes Purse
Distribution Fund pursuant to this subparagraph (B)
shall be paid to Illinois conceived and foaled
thoroughbred breeders' programs and to thoroughbred
purses for races conducted at any county fairgrounds
for Illinois conceived and foaled horses at the
discretion of the Department of Agriculture, with the
advice and assistance of the Illinois Thoroughbred
Breeders Fund Advisory Board. The moneys deposited
into the Illinois Colt Stakes Purse Distribution Fund
pursuant to this subparagraph (B) shall be deposited
within 2 weeks after the day they were generated,
shall be in addition to and not in lieu of any other
moneys paid to thoroughbred purses under this Act, and

HB2507 Enrolled - 65 - LRB103 29028 HLH 55414 b
shall not be commingled with other moneys deposited
into that Fund.
(8) Notwithstanding any provision in this Act to the
contrary, an organization licensee from a track located in
a county with a population in excess of 230,000 and that
borders the Mississippi River and its affiliated non-host
licensees shall not be entitled to share in any retention
generated on racing, inter-track wagering, or simulcast
wagering at any other Illinois wagering facility.
(8.1) Notwithstanding any provisions in this Act to
the contrary, if 2 organization licensees are conducting
standardbred race meetings concurrently between the hours
of 6:30 p.m. and 6:30 a.m., after payment of all
applicable State and local taxes and interstate commission
fees, the remainder of the amount retained from simulcast
wagering otherwise attributable to the host track and to
host track purses shall be split daily between the 2
organization licensees and the purses at the tracks of the
2 organization licensees, respectively, based on each
organization licensee's share of the total live handle for
that day, provided that this provision shall not apply to
any non-host licensee that derives its license from a
track located in a county with a population in excess of
230,000 and that borders the Mississippi River.
(9) (Blank).
(10) (Blank).

HB2507 Enrolled - 66 - LRB103 29028 HLH 55414 b
(11) (Blank).
(12) The Board shall have authority to compel all host
tracks to receive the simulcast of any or all races
conducted at the Springfield or DuQuoin State fairgrounds
and include all such races as part of their simulcast
programs.
(13) Notwithstanding any other provision of this Act,
in the event that the total Illinois pari-mutuel handle on
Illinois horse races at all wagering facilities in any
calendar year is less than 75% of the total Illinois
pari-mutuel handle on Illinois horse races at all such
wagering facilities for calendar year 1994, then each
wagering facility that has an annual total Illinois
pari-mutuel handle on Illinois horse races that is less
than 75% of the total Illinois pari-mutuel handle on
Illinois horse races at such wagering facility for
calendar year 1994, shall be permitted to receive, from
any amount otherwise payable to the purse account at the
race track with which the wagering facility is affiliated
in the succeeding calendar year, an amount equal to 2% of
the differential in total Illinois pari-mutuel handle on
Illinois horse races at the wagering facility between that
calendar year in question and 1994 provided, however, that
a wagering facility shall not be entitled to any such
payment until the Board certifies in writing to the
wagering facility the amount to which the wagering

HB2507 Enrolled - 67 - LRB103 29028 HLH 55414 b
facility is entitled and a schedule for payment of the
amount to the wagering facility, based on: (i) the racing
dates awarded to the race track affiliated with the
wagering facility during the succeeding year; (ii) the
sums available or anticipated to be available in the purse
account of the race track affiliated with the wagering
facility for purses during the succeeding year; and (iii)
the need to ensure reasonable purse levels during the
payment period. The Board's certification shall be
provided no later than January 31 of the succeeding year.
In the event a wagering facility entitled to a payment
under this paragraph (13) is affiliated with a race track
that maintains purse accounts for both standardbred and
thoroughbred racing, the amount to be paid to the wagering
facility shall be divided between each purse account pro
rata, based on the amount of Illinois handle on Illinois
standardbred and thoroughbred racing respectively at the
wagering facility during the previous calendar year.
Annually, the General Assembly shall appropriate
sufficient funds from the General Revenue Fund to the
Department of Agriculture for payment into the
thoroughbred and standardbred horse racing purse accounts
at Illinois pari-mutuel tracks. The amount paid to each
purse account shall be the amount certified by the
Illinois Racing Board in January to be transferred from
each account to each eligible racing facility in

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accordance with the provisions of this Section. Beginning
in the calendar year in which an organization licensee
that is eligible to receive payment under this paragraph
(13) begins to receive funds from gaming pursuant to an
organization gaming license issued under the Illinois
Gambling Act, the amount of the payment due to all
wagering facilities licensed under that organization
licensee under this paragraph (13) shall be the amount
certified by the Board in January of that year. An
organization licensee and its related wagering facilities
shall no longer be able to receive payments under this
paragraph (13) beginning in the year subsequent to the
first year in which the organization licensee begins to
receive funds from gaming pursuant to an organization
gaming license issued under the Illinois Gambling Act.
(h) The Board may approve and license the conduct of
inter-track wagering and simulcast wagering by inter-track
wagering licensees and inter-track wagering location licensees
subject to the following terms and conditions:
(1) Any person licensed to conduct a race meeting (i)
at a track where 60 or more days of racing were conducted
during the immediately preceding calendar year or where
over the 5 immediately preceding calendar years an average
of 30 or more days of racing were conducted annually may be
issued an inter-track wagering license; (ii) at a track
located in a county that is bounded by the Mississippi

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River, which has a population of less than 150,000
according to the 1990 decennial census, and an average of
at least 60 days of racing per year between 1985 and 1993
may be issued an inter-track wagering license; (iii) at a
track awarded standardbred racing dates; or (iv) at a
track located in Madison County that conducted at least
100 days of live racing during the immediately preceding
calendar year may be issued an inter-track wagering
license, unless a lesser schedule of live racing is the
result of (A) weather, unsafe track conditions, or other
acts of God; (B) an agreement between the organization
licensee and the associations representing the largest
number of owners, trainers, jockeys, or standardbred
drivers who race horses at that organization licensee's
racing meeting; or (C) a finding by the Board of
extraordinary circumstances and that it was in the best
interest of the public and the sport to conduct fewer than
100 days of live racing. Any such person having operating
control of the racing facility may receive inter-track
wagering location licenses. An eligible race track located
in a county that has a population of more than 230,000 and
that is bounded by the Mississippi River may establish up
to 9 inter-track wagering locations, an eligible race
track located in Stickney Township in Cook County may
establish up to 16 inter-track wagering locations, and an
eligible race track located in Palatine Township in Cook

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County may establish up to 18 inter-track wagering
locations. An eligible racetrack conducting standardbred
racing may have up to 16 inter-track wagering locations.
An application for said license shall be filed with the
Board prior to such dates as may be fixed by the Board.
With an application for an inter-track wagering location
license there shall be delivered to the Board a certified
check or bank draft payable to the order of the Board for
an amount equal to $500. The application shall be on forms
prescribed and furnished by the Board. The application
shall comply with all other rules, regulations and
conditions imposed by the Board in connection therewith.
(2) The Board shall examine the applications with
respect to their conformity with this Act and the rules
and regulations imposed by the Board. If found to be in
compliance with the Act and rules and regulations of the
Board, the Board may then issue a license to conduct
inter-track wagering and simulcast wagering to such
applicant. All such applications shall be acted upon by
the Board at a meeting to be held on such date as may be
fixed by the Board.
(3) In granting licenses to conduct inter-track
wagering and simulcast wagering, the Board shall give due
consideration to the best interests of the public, of
horse racing, and of maximizing revenue to the State.
(4) Prior to the issuance of a license to conduct

HB2507 Enrolled - 71 - LRB103 29028 HLH 55414 b
inter-track wagering and simulcast wagering, the applicant
shall file with the Board a bond payable to the State of
Illinois in the sum of $50,000, executed by the applicant
and a surety company or companies authorized to do
business in this State, and conditioned upon (i) the
payment by the licensee of all taxes due under Section 27
or 27.1 and any other monies due and payable under this
Act, and (ii) distribution by the licensee, upon
presentation of the winning ticket or tickets, of all sums
payable to the patrons of pari-mutuel pools.
(5) Each license to conduct inter-track wagering and
simulcast wagering shall specify the person to whom it is
issued, the dates on which such wagering is permitted, and
the track or location where the wagering is to be
conducted.
(6) All wagering under such license is subject to this
Act and to the rules and regulations from time to time
prescribed by the Board, and every such license issued by
the Board shall contain a recital to that effect.
(7) An inter-track wagering licensee or inter-track
wagering location licensee may accept wagers at the track
or location where it is licensed, or as otherwise provided
under this Act.
(8) Inter-track wagering or simulcast wagering shall
not be conducted at any track less than 4 miles from a
track at which a racing meeting is in progress.

HB2507 Enrolled - 72 - LRB103 29028 HLH 55414 b
(8.1) Inter-track wagering location licensees who
derive their licenses from a particular organization
licensee shall conduct inter-track wagering and simulcast
wagering only at locations that are within 160 miles of
that race track where the particular organization licensee
is licensed to conduct racing. However, inter-track
wagering and simulcast wagering shall not be conducted by
those licensees at any location within 5 miles of any race
track at which a horse race meeting has been licensed in
the current year, unless the person having operating
control of such race track has given its written consent
to such inter-track wagering location licensees, which
consent must be filed with the Board at or prior to the
time application is made. In the case of any inter-track
wagering location licensee initially licensed after
December 31, 2013, inter-track wagering and simulcast
wagering shall not be conducted by those inter-track
wagering location licensees that are located outside the
City of Chicago at any location within 8 miles of any race
track at which a horse race meeting has been licensed in
the current year, unless the person having operating
control of such race track has given its written consent
to such inter-track wagering location licensees, which
consent must be filed with the Board at or prior to the
time application is made.
(8.2) Inter-track wagering or simulcast wagering shall

HB2507 Enrolled - 73 - LRB103 29028 HLH 55414 b
not be conducted by an inter-track wagering location
licensee at any location within 100 feet of an existing
church, an existing elementary or secondary public school,
or an existing elementary or secondary private school
registered with or recognized by the State Board of
Education. The distance of 100 feet shall be measured to
the nearest part of any building used for worship
services, education programs, or conducting inter-track
wagering by an inter-track wagering location licensee, and
not to property boundaries. However, inter-track wagering
or simulcast wagering may be conducted at a site within
100 feet of a church or school if such church or school has
been erected or established after the Board issues the
original inter-track wagering location license at the site
in question. Inter-track wagering location licensees may
conduct inter-track wagering and simulcast wagering only
in areas that are zoned for commercial or manufacturing
purposes or in areas for which a special use has been
approved by the local zoning authority. However, no
license to conduct inter-track wagering and simulcast
wagering shall be granted by the Board with respect to any
inter-track wagering location within the jurisdiction of
any local zoning authority which has, by ordinance or by
resolution, prohibited the establishment of an inter-track
wagering location within its jurisdiction. However,
inter-track wagering and simulcast wagering may be

HB2507 Enrolled - 74 - LRB103 29028 HLH 55414 b
conducted at a site if such ordinance or resolution is
enacted after the Board licenses the original inter-track
wagering location licensee for the site in question.
(9) (Blank).
(10) An inter-track wagering licensee or an
inter-track wagering location licensee may retain, subject
to the payment of the privilege taxes and the purses, an
amount not to exceed 17% of all money wagered. Each
program of racing conducted by each inter-track wagering
licensee or inter-track wagering location licensee shall
be considered a separate racing day for the purpose of
determining the daily handle and computing the privilege
tax or pari-mutuel tax on such daily handle as provided in
Section 27.
(10.1) Except as provided in subsection (g) of Section
27 of this Act, inter-track wagering location licensees
shall pay 1% of the pari-mutuel handle at each location to
the municipality in which such location is situated and 1%
of the pari-mutuel handle at each location to the county
in which such location is situated. In the event that an
inter-track wagering location licensee is situated in an
unincorporated area of a county, such licensee shall pay
2% of the pari-mutuel handle from such location to such
county. Inter-track wagering location licensees must pay
the handle percentage required under this paragraph to the
municipality and county no later than the 20th of the

HB2507 Enrolled - 75 - LRB103 29028 HLH 55414 b
month following the month such handle was generated.
(10.2) Notwithstanding any other provision of this
Act, with respect to inter-track wagering at a race track
located in a county that has a population of more than
230,000 and that is bounded by the Mississippi River ("the
first race track"), or at a facility operated by an
inter-track wagering licensee or inter-track wagering
location licensee that derives its license from the
organization licensee that operates the first race track,
on races conducted at the first race track or on races
conducted at another Illinois race track and
simultaneously televised to the first race track or to a
facility operated by an inter-track wagering licensee or
inter-track wagering location licensee that derives its
license from the organization licensee that operates the
first race track, those moneys shall be allocated as
follows:
(A) That portion of all moneys wagered on
standardbred racing that is required under this Act to
be paid to purses shall be paid to purses for
standardbred races.
(B) That portion of all moneys wagered on
thoroughbred racing that is required under this Act to
be paid to purses shall be paid to purses for
thoroughbred races.
(11) (A) After payment of the privilege or pari-mutuel

HB2507 Enrolled - 76 - LRB103 29028 HLH 55414 b
tax, any other applicable taxes, and the costs and
expenses in connection with the gathering, transmission,
and dissemination of all data necessary to the conduct of
inter-track wagering, the remainder of the monies retained
under either Section 26 or Section 26.2 of this Act by the
inter-track wagering licensee on inter-track wagering
shall be allocated with 50% to be split between the 2
participating licensees and 50% to purses, except that an
inter-track wagering licensee that derives its license
from a track located in a county with a population in
excess of 230,000 and that borders the Mississippi River
shall not divide any remaining retention with the Illinois
organization licensee that provides the race or races, and
an inter-track wagering licensee that accepts wagers on
races conducted by an organization licensee that conducts
a race meet in a county with a population in excess of
230,000 and that borders the Mississippi River shall not
divide any remaining retention with that organization
licensee.
(B) From the sums permitted to be retained pursuant to
this Act each inter-track wagering location licensee shall
pay (i) the privilege or pari-mutuel tax to the State;
(ii) 4.75% of the pari-mutuel handle on inter-track
wagering at such location on races as purses, except that
an inter-track wagering location licensee that derives its
license from a track located in a county with a population

HB2507 Enrolled - 77 - LRB103 29028 HLH 55414 b
in excess of 230,000 and that borders the Mississippi
River shall retain all purse moneys for its own purse
account consistent with distribution set forth in this
subsection (h), and inter-track wagering location
licensees that accept wagers on races conducted by an
organization licensee located in a county with a
population in excess of 230,000 and that borders the
Mississippi River shall distribute all purse moneys to
purses at the operating host track; (iii) until January 1,
2000, except as provided in subsection (g) of Section 27
of this Act, 1% of the pari-mutuel handle wagered on
inter-track wagering and simulcast wagering at each
inter-track wagering location licensee facility to the
Horse Racing Tax Allocation Fund, provided that, to the
extent the total amount collected and distributed to the
Horse Racing Tax Allocation Fund under this subsection (h)
during any calendar year exceeds the amount collected and
distributed to the Horse Racing Tax Allocation Fund during
calendar year 1994, that excess amount shall be
redistributed (I) to all inter-track wagering location
licensees, based on each licensee's pro rata share of the
total handle from inter-track wagering and simulcast
wagering for all inter-track wagering location licensees
during the calendar year in which this provision is
applicable; then (II) the amounts redistributed to each
inter-track wagering location licensee as described in

HB2507 Enrolled - 78 - LRB103 29028 HLH 55414 b
subpart (I) shall be further redistributed as provided in
subparagraph (B) of paragraph (5) of subsection (g) of
this Section 26 provided first, that the shares of those
amounts, which are to be redistributed to the host track
or to purses at the host track under subparagraph (B) of
paragraph (5) of subsection (g) of this Section 26 shall
be redistributed based on each host track's pro rata share
of the total inter-track wagering and simulcast wagering
handle at all host tracks during the calendar year in
question, and second, that any amounts redistributed as
described in part (I) to an inter-track wagering location
licensee that accepts wagers on races conducted by an
organization licensee that conducts a race meet in a
county with a population in excess of 230,000 and that
borders the Mississippi River shall be further
redistributed, effective January 1, 2017, as provided in
paragraph (7) of subsection (g) of this Section 26, with
the portion of that further redistribution allocated to
purses at that organization licensee to be divided between
standardbred purses and thoroughbred purses based on the
amounts otherwise allocated to purses at that organization
licensee during the calendar year in question; and (iv) 8%
of the pari-mutuel handle on inter-track wagering wagered
at such location to satisfy all costs and expenses of
conducting its wagering. The remainder of the monies
retained by the inter-track wagering location licensee

HB2507 Enrolled - 79 - LRB103 29028 HLH 55414 b
shall be allocated 40% to the location licensee and 60% to
the organization licensee which provides the Illinois
races to the location, except that an inter-track wagering
location licensee that derives its license from a track
located in a county with a population in excess of 230,000
and that borders the Mississippi River shall not divide
any remaining retention with the organization licensee
that provides the race or races and an inter-track
wagering location licensee that accepts wagers on races
conducted by an organization licensee that conducts a race
meet in a county with a population in excess of 230,000 and
that borders the Mississippi River shall not divide any
remaining retention with the organization licensee.
Notwithstanding the provisions of clauses (ii) and (iv) of
this paragraph, in the case of the additional inter-track
wagering location licenses authorized under paragraph (1)
of this subsection (h) by Public Act 87-110, those
licensees shall pay the following amounts as purses:
during the first 12 months the licensee is in operation,
5.25% of the pari-mutuel handle wagered at the location on
races; during the second 12 months, 5.25%; during the
third 12 months, 5.75%; during the fourth 12 months,
6.25%; and during the fifth 12 months and thereafter,
6.75%. The following amounts shall be retained by the
licensee to satisfy all costs and expenses of conducting
its wagering: during the first 12 months the licensee is

HB2507 Enrolled - 80 - LRB103 29028 HLH 55414 b
in operation, 8.25% of the pari-mutuel handle wagered at
the location; during the second 12 months, 8.25%; during
the third 12 months, 7.75%; during the fourth 12 months,
7.25%; and during the fifth 12 months and thereafter,
6.75%. For additional inter-track wagering location
licensees authorized under Public Act 89-16, purses for
the first 12 months the licensee is in operation shall be
5.75% of the pari-mutuel wagered at the location, purses
for the second 12 months the licensee is in operation
shall be 6.25%, and purses thereafter shall be 6.75%. For
additional inter-track location licensees authorized under
Public Act 89-16, the licensee shall be allowed to retain
to satisfy all costs and expenses: 7.75% of the
pari-mutuel handle wagered at the location during its
first 12 months of operation, 7.25% during its second 12
months of operation, and 6.75% thereafter.
(C) There is hereby created the Horse Racing Tax
Allocation Fund which shall remain in existence until
December 31, 1999. Moneys remaining in the Fund after
December 31, 1999 shall be paid into the General Revenue
Fund. Until January 1, 2000, all monies paid into the
Horse Racing Tax Allocation Fund pursuant to this
paragraph (11) by inter-track wagering location licensees
located in park districts of 500,000 population or less,
or in a municipality that is not included within any park
district but is included within a conservation district

HB2507 Enrolled - 81 - LRB103 29028 HLH 55414 b
and is the county seat of a county that (i) is contiguous
to the state of Indiana and (ii) has a 1990 population of
88,257 according to the United States Bureau of the
Census, and operating on May 1, 1994 shall be allocated by
appropriation as follows:
Two-sevenths to the Department of Agriculture.
Fifty percent of this two-sevenths shall be used to
promote the Illinois horse racing and breeding
industry, and shall be distributed by the Department
of Agriculture upon the advice of a 9-member committee
appointed by the Governor consisting of the following
members: the Director of Agriculture, who shall serve
as chairman; 2 representatives of organization
licensees conducting thoroughbred race meetings in
this State, recommended by those licensees; 2
representatives of organization licensees conducting
standardbred race meetings in this State, recommended
by those licensees; a representative of the Illinois
Thoroughbred Breeders and Owners Foundation,
recommended by that Foundation; a representative of
the Illinois Standardbred Owners and Breeders
Association, recommended by that Association; a
representative of the Horsemen's Benevolent and
Protective Association or any successor organization
thereto established in Illinois comprised of the
largest number of owners and trainers, recommended by

HB2507 Enrolled - 82 - LRB103 29028 HLH 55414 b
that Association or that successor organization; and a
representative of the Illinois Harness Horsemen's
Association, recommended by that Association.
Committee members shall serve for terms of 2 years,
commencing January 1 of each even-numbered year. If a
representative of any of the above-named entities has
not been recommended by January 1 of any even-numbered
year, the Governor shall appoint a committee member to
fill that position. Committee members shall receive no
compensation for their services as members but shall
be reimbursed for all actual and necessary expenses
and disbursements incurred in the performance of their
official duties. The remaining 50% of this
two-sevenths shall be distributed to county fairs for
premiums and rehabilitation as set forth in the
Agricultural Fair Act;
Four-sevenths to park districts or municipalities
that do not have a park district of 500,000 population
or less for museum purposes (if an inter-track
wagering location licensee is located in such a park
district) or to conservation districts for museum
purposes (if an inter-track wagering location licensee
is located in a municipality that is not included
within any park district but is included within a
conservation district and is the county seat of a
county that (i) is contiguous to the state of Indiana

HB2507 Enrolled - 83 - LRB103 29028 HLH 55414 b
and (ii) has a 1990 population of 88,257 according to
the United States Bureau of the Census, except that if
the conservation district does not maintain a museum,
the monies shall be allocated equally between the
county and the municipality in which the inter-track
wagering location licensee is located for general
purposes) or to a municipal recreation board for park
purposes (if an inter-track wagering location licensee
is located in a municipality that is not included
within any park district and park maintenance is the
function of the municipal recreation board and the
municipality has a 1990 population of 9,302 according
to the United States Bureau of the Census); provided
that the monies are distributed to each park district
or conservation district or municipality that does not
have a park district in an amount equal to
four-sevenths of the amount collected by each
inter-track wagering location licensee within the park
district or conservation district or municipality for
the Fund. Monies that were paid into the Horse Racing
Tax Allocation Fund before August 9, 1991 (the
effective date of Public Act 87-110) by an inter-track
wagering location licensee located in a municipality
that is not included within any park district but is
included within a conservation district as provided in
this paragraph shall, as soon as practicable after

HB2507 Enrolled - 84 - LRB103 29028 HLH 55414 b
August 9, 1991 (the effective date of Public Act
87-110), be allocated and paid to that conservation
district as provided in this paragraph. Any park
district or municipality not maintaining a museum may
deposit the monies in the corporate fund of the park
district or municipality where the inter-track
wagering location is located, to be used for general
purposes; and
One-seventh to the Agricultural Premium Fund to be
used for distribution to agricultural home economics
extension councils in accordance with "An Act in
relation to additional support and finances for the
Agricultural and Home Economic Extension Councils in
the several counties of this State and making an
appropriation therefor", approved July 24, 1967.
Until January 1, 2000, all other monies paid into the
Horse Racing Tax Allocation Fund pursuant to this
paragraph (11) shall be allocated by appropriation as
follows:
Two-sevenths to the Department of Agriculture.
Fifty percent of this two-sevenths shall be used to
promote the Illinois horse racing and breeding
industry, and shall be distributed by the Department
of Agriculture upon the advice of a 9-member committee
appointed by the Governor consisting of the following
members: the Director of Agriculture, who shall serve

HB2507 Enrolled - 85 - LRB103 29028 HLH 55414 b
as chairman; 2 representatives of organization
licensees conducting thoroughbred race meetings in
this State, recommended by those licensees; 2
representatives of organization licensees conducting
standardbred race meetings in this State, recommended
by those licensees; a representative of the Illinois
Thoroughbred Breeders and Owners Foundation,
recommended by that Foundation; a representative of
the Illinois Standardbred Owners and Breeders
Association, recommended by that Association; a
representative of the Horsemen's Benevolent and
Protective Association or any successor organization
thereto established in Illinois comprised of the
largest number of owners and trainers, recommended by
that Association or that successor organization; and a
representative of the Illinois Harness Horsemen's
Association, recommended by that Association.
Committee members shall serve for terms of 2 years,
commencing January 1 of each even-numbered year. If a
representative of any of the above-named entities has
not been recommended by January 1 of any even-numbered
year, the Governor shall appoint a committee member to
fill that position. Committee members shall receive no
compensation for their services as members but shall
be reimbursed for all actual and necessary expenses
and disbursements incurred in the performance of their

HB2507 Enrolled - 86 - LRB103 29028 HLH 55414 b
official duties. The remaining 50% of this
two-sevenths shall be distributed to county fairs for
premiums and rehabilitation as set forth in the
Agricultural Fair Act;
Four-sevenths to museums and aquariums located in
park districts of over 500,000 population; provided
that the monies are distributed in accordance with the
previous year's distribution of the maintenance tax
for such museums and aquariums as provided in Section
2 of the Park District and Municipal Aquarium and
Museum Act; and
One-seventh to the Agricultural Premium Fund to be
used for distribution to agricultural home economics
extension councils in accordance with "An Act in
relation to additional support and finances for the
Agricultural and Home Economic Extension Councils in
the several counties of this State and making an
appropriation therefor", approved July 24, 1967. This
subparagraph (C) shall be inoperative and of no force
and effect on and after January 1, 2000.
(D) Except as provided in paragraph (11) of this
subsection (h), with respect to purse allocation from
inter-track wagering, the monies so retained shall be
divided as follows:
(i) If the inter-track wagering licensee,
except an inter-track wagering licensee that

HB2507 Enrolled - 87 - LRB103 29028 HLH 55414 b
derives its license from an organization licensee
located in a county with a population in excess of
230,000 and bounded by the Mississippi River, is
not conducting its own race meeting during the
same dates, then the entire purse allocation shall
be to purses at the track where the races wagered
on are being conducted.
(ii) If the inter-track wagering licensee,
except an inter-track wagering licensee that
derives its license from an organization licensee
located in a county with a population in excess of
230,000 and bounded by the Mississippi River, is
also conducting its own race meeting during the
same dates, then the purse allocation shall be as
follows: 50% to purses at the track where the
races wagered on are being conducted; 50% to
purses at the track where the inter-track wagering
licensee is accepting such wagers.
(iii) If the inter-track wagering is being
conducted by an inter-track wagering location
licensee, except an inter-track wagering location
licensee that derives its license from an
organization licensee located in a county with a
population in excess of 230,000 and bounded by the
Mississippi River, the entire purse allocation for
Illinois races shall be to purses at the track

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where the race meeting being wagered on is being
held.
(12) The Board shall have all powers necessary and
proper to fully supervise and control the conduct of
inter-track wagering and simulcast wagering by inter-track
wagering licensees and inter-track wagering location
licensees, including, but not limited to, the following:
(A) The Board is vested with power to promulgate
reasonable rules and regulations for the purpose of
administering the conduct of this wagering and to
prescribe reasonable rules, regulations and conditions
under which such wagering shall be held and conducted.
Such rules and regulations are to provide for the
prevention of practices detrimental to the public
interest and for the best interests of said wagering
and to impose penalties for violations thereof.
(B) The Board, and any person or persons to whom it
delegates this power, is vested with the power to
enter the facilities of any licensee to determine
whether there has been compliance with the provisions
of this Act and the rules and regulations relating to
the conduct of such wagering.
(C) The Board, and any person or persons to whom it
delegates this power, may eject or exclude from any
licensee's facilities, any person whose conduct or
reputation is such that his presence on such premises

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may, in the opinion of the Board, call into the
question the honesty and integrity of, or interfere
with the orderly conduct of such wagering; provided,
however, that no person shall be excluded or ejected
from such premises solely on the grounds of race,
color, creed, national origin, ancestry, or sex.
(D) (Blank).
(E) The Board is vested with the power to appoint
delegates to execute any of the powers granted to it
under this Section for the purpose of administering
this wagering and any rules and regulations
promulgated in accordance with this Act.
(F) The Board shall name and appoint a State
director of this wagering who shall be a
representative of the Board and whose duty it shall be
to supervise the conduct of inter-track wagering as
may be provided for by the rules and regulations of the
Board; such rules and regulation shall specify the
method of appointment and the Director's powers,
authority and duties.
(G) The Board is vested with the power to impose
civil penalties of up to $5,000 against individuals
and up to $10,000 against licensees for each violation
of any provision of this Act relating to the conduct of
this wagering, any rules adopted by the Board, any
order of the Board or any other action which in the

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Board's discretion, is a detriment or impediment to
such wagering.
(13) The Department of Agriculture may enter into
agreements with licensees authorizing such licensees to
conduct inter-track wagering on races to be held at the
licensed race meetings conducted by the Department of
Agriculture. Such agreement shall specify the races of the
Department of Agriculture's licensed race meeting upon
which the licensees will conduct wagering. In the event
that a licensee conducts inter-track pari-mutuel wagering
on races from the Illinois State Fair or DuQuoin State
Fair which are in addition to the licensee's previously
approved racing program, those races shall be considered a
separate racing day for the purpose of determining the
daily handle and computing the privilege or pari-mutuel
tax on that daily handle as provided in Sections 27 and
27.1. Such agreements shall be approved by the Board
before such wagering may be conducted. In determining
whether to grant approval, the Board shall give due
consideration to the best interests of the public and of
horse racing. The provisions of paragraphs (1), (8),
(8.1), and (8.2) of subsection (h) of this Section which
are not specified in this paragraph (13) shall not apply
to licensed race meetings conducted by the Department of
Agriculture at the Illinois State Fair in Sangamon County
or the DuQuoin State Fair in Perry County, or to any

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wagering conducted on those race meetings.
(14) An inter-track wagering location license
authorized by the Board in 2016 that is owned and operated
by a race track in Rock Island County shall be transferred
to a commonly owned race track in Cook County on August 12,
2016 (the effective date of Public Act 99-757). The
licensee shall retain its status in relation to purse
distribution under paragraph (11) of this subsection (h)
following the transfer to the new entity. The pari-mutuel
tax credit under Section 32.1 shall not be applied toward
any pari-mutuel tax obligation of the inter-track wagering
location licensee of the license that is transferred under
this paragraph (14).
(i) Notwithstanding the other provisions of this Act, the
conduct of wagering at wagering facilities is authorized on
all days, except as limited by subsection (b) of Section 19 of
this Act.
(Source: P.A. 101-31, eff. 6-28-19; 101-52, eff. 7-12-19;
101-81, eff. 7-12-19; 101-109, eff. 7-19-19; 102-558, eff.
8-20-21; 102-813, eff. 5-13-22.)
Section 20-25. The Eminent Domain Act is amended by
changing Section 15-5-15 as follows:
(735 ILCS 30/15-5-15)
Sec. 15-5-15. Eminent domain powers in ILCS Chapters 70

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through 75. The following provisions of law may include
express grants of the power to acquire property by
condemnation or eminent domain:
(70 ILCS 5/8.02 and 5/9); Airport Authorities Act; airport
authorities; for public airport facilities.
(70 ILCS 5/8.05 and 5/9); Airport Authorities Act; airport
authorities; for removal of airport hazards.
(70 ILCS 5/8.06 and 5/9); Airport Authorities Act; airport
authorities; for reduction of the height of objects or
structures.
(70 ILCS 10/4); Interstate Airport Authorities Act; interstate
airport authorities; for general purposes.
(70 ILCS 15/3); Kankakee River Valley Area Airport Authority
Act; Kankakee River Valley Area Airport Authority; for
acquisition of land for airports.
(70 ILCS 200/2-20); Civic Center Code; civic center
authorities; for grounds, centers, buildings, and parking.
(70 ILCS 200/5-35); Civic Center Code; Aledo Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/10-15); Civic Center Code; Aurora Metropolitan
Exposition, Auditorium and Office Building Authority; for
grounds, centers, buildings, and parking.
(70 ILCS 200/15-40); Civic Center Code; Benton Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/20-15); Civic Center Code; Bloomington Civic

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Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/35-35); Civic Center Code; Brownstown Park
District Civic Center Authority; for grounds, centers,
buildings, and parking.
(70 ILCS 200/40-35); Civic Center Code; Carbondale Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/55-60); Civic Center Code; Chicago South Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/60-30); Civic Center Code; Collinsville
Metropolitan Exposition, Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/70-35); Civic Center Code; Crystal Lake Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/75-20); Civic Center Code; Decatur Metropolitan
Exposition, Auditorium and Office Building Authority; for
grounds, centers, buildings, and parking.
(70 ILCS 200/80-15); Civic Center Code; DuPage County
Metropolitan Exposition, Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/85-35); Civic Center Code; Elgin Metropolitan
Exposition, Auditorium and Office Building Authority; for
grounds, centers, buildings, and parking.

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(70 ILCS 200/95-25); Civic Center Code; Herrin Metropolitan
Exposition, Auditorium and Office Building Authority; for
grounds, centers, buildings, and parking.
(70 ILCS 200/110-35); Civic Center Code; Illinois Valley Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/115-35); Civic Center Code; Jasper County Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/120-25); Civic Center Code; Jefferson County
Metropolitan Exposition, Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/125-15); Civic Center Code; Jo Daviess County
Civic Center Authority; for grounds, centers, buildings,
and parking.
(70 ILCS 200/130-30); Civic Center Code; Katherine Dunham
Metropolitan Exposition, Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/145-35); Civic Center Code; Marengo Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/150-35); Civic Center Code; Mason County Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/155-15); Civic Center Code; Matteson Metropolitan
Civic Center Authority; for grounds, centers, buildings,
and parking.

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(70 ILCS 200/160-35); Civic Center Code; Maywood Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/165-35); Civic Center Code; Melrose Park
Metropolitan Exposition Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/170-20); Civic Center Code; certain Metropolitan
Exposition, Auditorium and Office Building Authorities;
for general purposes.
(70 ILCS 200/180-35); Civic Center Code; Normal Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/185-15); Civic Center Code; Oak Park Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/195-35); Civic Center Code; Ottawa Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/200-15); Civic Center Code; Pekin Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/205-15); Civic Center Code; Peoria Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/210-35); Civic Center Code; Pontiac Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/215-15); Civic Center Code; Illinois Quad City
Civic Center Authority; for grounds, centers, buildings,
and parking.
(70 ILCS 200/220-30); Civic Center Code; Quincy Metropolitan
Exposition, Auditorium and Office Building Authority; for
grounds, centers, buildings, and parking.

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(70 ILCS 200/225-35); Civic Center Code; Randolph County Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/230-35); Civic Center Code; River Forest
Metropolitan Exposition, Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/235-40); Civic Center Code; Riverside Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/245-35); Civic Center Code; Salem Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/255-20); Civic Center Code; Springfield
Metropolitan Exposition and Auditorium Authority; for
grounds, centers, and parking.
(70 ILCS 200/260-35); Civic Center Code; Sterling Metropolitan
Exposition, Auditorium and Office Building Authority; for
grounds, centers, buildings, and parking.
(70 ILCS 200/265-20); Civic Center Code; Vermilion County
Metropolitan Exposition, Auditorium and Office Building
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/270-35); Civic Center Code; Waukegan Civic Center
Authority; for grounds, centers, buildings, and parking.
(70 ILCS 200/275-35); Civic Center Code; West Frankfort Civic
Center Authority; for grounds, centers, buildings, and
parking.
(70 ILCS 200/280-20); Civic Center Code; Will County

HB2507 Enrolled - 97 - LRB103 29028 HLH 55414 b
Metropolitan Exposition and Auditorium Authority; for
grounds, centers, and parking.
(70 ILCS 210/5); Metropolitan Pier and Exposition Authority
Act; Metropolitan Pier and Exposition Authority; for
general purposes, including quick-take power.
(70 ILCS 405/22.04); Soil and Water Conservation Districts
Act; soil and water conservation districts; for general
purposes.
(70 ILCS 410/10 and 410/12); Conservation District Act;
conservation districts; for open space, wildland, scenic
roadway, pathway, outdoor recreation, or other
conservation benefits.
(70 ILCS 503/25); Chanute-Rantoul National Aviation Center
Redevelopment Commission Act; Chanute-Rantoul National
Aviation Center Redevelopment Commission; for general
purposes.
(70 ILCS 507/15); Fort Sheridan Redevelopment Commission Act;
Fort Sheridan Redevelopment Commission; for general
purposes or to carry out comprehensive or redevelopment
plans.
(70 ILCS 520/8); Southwestern Illinois Development Authority
Act; Southwestern Illinois Development Authority; for
general purposes, including quick-take power.
(70 ILCS 605/4-17 and 605/5-7); Illinois Drainage Code;
drainage districts; for general purposes.
(70 ILCS 615/5 and 615/6); Chicago Drainage District Act;

HB2507 Enrolled - 98 - LRB103 29028 HLH 55414 b
corporate authorities; for construction and maintenance of
works.
(70 ILCS 705/10); Fire Protection District Act; fire
protection districts; for general purposes.
(70 ILCS 750/20); Flood Prevention District Act; flood
prevention districts; for general purposes.
(70 ILCS 805/6); Downstate Forest Preserve District Act;
certain forest preserve districts; for general purposes.
(70 ILCS 805/18.8); Downstate Forest Preserve District Act;
certain forest preserve districts; for recreational and
cultural facilities.
(70 ILCS 810/8); Cook County Forest Preserve District Act;
Forest Preserve District of Cook County; for general
purposes.
(70 ILCS 810/38); Cook County Forest Preserve District Act;
Forest Preserve District of Cook County; for recreational
facilities.
(70 ILCS 910/15 and 910/16); Hospital District Law; hospital
districts; for hospitals or hospital facilities.
(70 ILCS 915/3); Illinois Medical District Act; Illinois
Medical District Commission; for general purposes.
(70 ILCS 915/4.5); Illinois Medical District Act; Illinois
Medical District Commission; quick-take power for the
Illinois State Police Forensic Science Laboratory
(obsolete).
(70 ILCS 920/5); Tuberculosis Sanitarium District Act;

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tuberculosis sanitarium districts; for tuberculosis
sanitariums.
(70 ILCS 925/20); Mid-Illinois Medical District Act;
Mid-Illinois Medical District; for general purposes.
(70 ILCS 930/20); Mid-America Medical District Act;
Mid-America Medical District Commission; for general
purposes.
(70 ILCS 935/20); Roseland Community Medical District Act;
medical district; for general purposes.
(70 ILCS 1005/7); Mosquito Abatement District Act; mosquito
abatement districts; for general purposes.
(70 ILCS 1105/8); Museum District Act; museum districts; for
general purposes.
(70 ILCS 1205/7-1); Park District Code; park districts; for
streets and other purposes.
(70 ILCS 1205/8-1); Park District Code; park districts; for
parks.
(70 ILCS 1205/9-2 and 1205/9-4); Park District Code; park
districts; for airports and landing fields.
(70 ILCS 1205/11-2 and 1205/11-3); Park District Code; park
districts; for State land abutting public water and
certain access rights.
(70 ILCS 1205/11.1-3); Park District Code; park districts; for
harbors.
(70 ILCS 1225/2); Park Commissioners Land Condemnation Act;
park districts; for street widening.

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(70 ILCS 1230/1 and 1230/1-a); Park Commissioners Water
Control Act; park districts; for parks, boulevards,
driveways, parkways, viaducts, bridges, or tunnels.
(70 ILCS 1250/2); Park Commissioners Street Control (1889)
Act; park districts; for boulevards or driveways.
(70 ILCS 1290/1); Park District and Municipal Aquarium and
Museum Act; municipalities or park districts; for
aquariums or museums.
(70 ILCS 1305/2); Park District Airport Zoning Act; park
districts; for restriction of the height of structures.
(70 ILCS 1310/5); Park District Elevated Highway Act; park
districts; for elevated highways.
(70 ILCS 1505/15); Chicago Park District Act; Chicago Park
District; for parks and other purposes.
(70 ILCS 1505/25.1); Chicago Park District Act; Chicago Park
District; for parking lots or garages.
(70 ILCS 1505/26.3); Chicago Park District Act; Chicago Park
District; for harbors.
(70 ILCS 1570/5); Lincoln Park Commissioners Land Condemnation
Act; Lincoln Park Commissioners; for land and interests in
land, including riparian rights.
(70 ILCS 1801/30); Alexander-Cairo Port District Act;
Alexander-Cairo Port District; for general purposes.
(70 ILCS 1805/8); Havana Regional Port District Act; Havana
Regional Port District; for general purposes.
(70 ILCS 1810/7); Illinois International Port District Act;

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Illinois International Port District; for general
purposes.
(70 ILCS 1815/13); Illinois Valley Regional Port District Act;
Illinois Valley Regional Port District; for general
purposes.
(70 ILCS 1820/4); Jackson-Union Counties Regional Port
District Act; Jackson-Union Counties Regional Port
District; for removal of airport hazards or reduction of
the height of objects or structures.
(70 ILCS 1820/5); Jackson-Union Counties Regional Port
District Act; Jackson-Union Counties Regional Port
District; for general purposes.
(70 ILCS 1825/4.9); Joliet Regional Port District Act; Joliet
Regional Port District; for removal of airport hazards.
(70 ILCS 1825/4.10); Joliet Regional Port District Act; Joliet
Regional Port District; for reduction of the height of
objects or structures.
(70 ILCS 1825/4.18); Joliet Regional Port District Act; Joliet
Regional Port District; for removal of hazards from ports
and terminals.
(70 ILCS 1825/5); Joliet Regional Port District Act; Joliet
Regional Port District; for general purposes.
(70 ILCS 1830/7.1); Kaskaskia Regional Port District Act;
Kaskaskia Regional Port District; for removal of hazards
from ports and terminals.
(70 ILCS 1830/14); Kaskaskia Regional Port District Act;

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Kaskaskia Regional Port District; for general purposes.
(70 ILCS 1831/30); Massac-Metropolis Port District Act;
Massac-Metropolis Port District; for general purposes.
(70 ILCS 1835/5.10); Mt. Carmel Regional Port District Act;
Mt. Carmel Regional Port District; for removal of airport
hazards.
(70 ILCS 1835/5.11); Mt. Carmel Regional Port District Act;
Mt. Carmel Regional Port District; for reduction of the
height of objects or structures.
(70 ILCS 1835/6); Mt. Carmel Regional Port District Act; Mt.
Carmel Regional Port District; for general purposes.
(70 ILCS 1837/30); Ottawa Port District Act; Ottawa Port
District; for general purposes.
(70 ILCS 1845/4.9); Seneca Regional Port District Act; Seneca
Regional Port District; for removal of airport hazards.
(70 ILCS 1845/4.10); Seneca Regional Port District Act; Seneca
Regional Port District; for reduction of the height of
objects or structures.
(70 ILCS 1845/5); Seneca Regional Port District Act; Seneca
Regional Port District; for general purposes.
(70 ILCS 1850/4); Shawneetown Regional Port District Act;
Shawneetown Regional Port District; for removal of airport
hazards or reduction of the height of objects or
structures.
(70 ILCS 1850/5); Shawneetown Regional Port District Act;
Shawneetown Regional Port District; for general purposes.

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(70 ILCS 1855/4); Southwest Regional Port District Act;
Southwest Regional Port District; for removal of airport
hazards or reduction of the height of objects or
structures.
(70 ILCS 1855/5); Southwest Regional Port District Act;
Southwest Regional Port District; for general purposes.
(70 ILCS 1860/4); Tri-City Regional Port District Act;
Tri-City Regional Port District; for removal of airport
hazards.
(70 ILCS 1860/5); Tri-City Regional Port District Act;
Tri-City Regional Port District; for the development of
facilities.
(70 ILCS 1863/11); Upper Mississippi River International Port
District Act; Upper Mississippi River International Port
District; for general purposes.
(70 ILCS 1865/4.9); Waukegan Port District Act; Waukegan Port
District; for removal of airport hazards.
(70 ILCS 1865/4.10); Waukegan Port District Act; Waukegan Port
District; for restricting the height of objects or
structures.
(70 ILCS 1865/5); Waukegan Port District Act; Waukegan Port
District; for the development of facilities.
(70 ILCS 1870/8); White County Port District Act; White County
Port District; for the development of facilities.
(70 ILCS 1905/16); Railroad Terminal Authority Act; Railroad
Terminal Authority (Chicago); for general purposes.

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(70 ILCS 1915/25); Grand Avenue Railroad Relocation Authority
Act; Grand Avenue Railroad Relocation Authority; for
general purposes, including quick-take power (now
obsolete).
(70 ILCS 1935/25); Elmwood Park Grade Separation Authority
Act; Elmwood Park Grade Separation Authority; for general
purposes.
(70 ILCS 2105/9b); River Conservancy Districts Act; river
conservancy districts; for general purposes.
(70 ILCS 2105/10a); River Conservancy Districts Act; river
conservancy districts; for corporate purposes.
(70 ILCS 2205/15); Sanitary District Act of 1907; sanitary
districts; for corporate purposes.
(70 ILCS 2205/18); Sanitary District Act of 1907; sanitary
districts; for improvements and works.
(70 ILCS 2205/19); Sanitary District Act of 1907; sanitary
districts; for access to property.
(70 ILCS 2305/8); North Shore Water Reclamation District Act;
North Shore Water Reclamation District; for corporate
purposes.
(70 ILCS 2305/15); North Shore Water Reclamation District Act;
North Shore Water Reclamation District; for improvements.
(70 ILCS 2405/7.9); Sanitary District Act of 1917; Sanitary
District of Decatur; for carrying out agreements to sell,
convey, or disburse treated wastewater to a private
entity.

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(70 ILCS 2405/8); Sanitary District Act of 1917; sanitary
districts; for corporate purposes.
(70 ILCS 2405/15); Sanitary District Act of 1917; sanitary
districts; for improvements.
(70 ILCS 2405/16.9 and 2405/16.10); Sanitary District Act of
1917; sanitary districts; for waterworks.
(70 ILCS 2405/17.2); Sanitary District Act of 1917; sanitary
districts; for public sewer and water utility treatment
works.
(70 ILCS 2405/18); Sanitary District Act of 1917; sanitary
districts; for dams or other structures to regulate water
flow.
(70 ILCS 2605/8); Metropolitan Water Reclamation District Act;
Metropolitan Water Reclamation District; for corporate
purposes.
(70 ILCS 2605/16); Metropolitan Water Reclamation District
Act; Metropolitan Water Reclamation District; quick-take
power for improvements.
(70 ILCS 2605/17); Metropolitan Water Reclamation District
Act; Metropolitan Water Reclamation District; for bridges.
(70 ILCS 2605/35); Metropolitan Water Reclamation District
Act; Metropolitan Water Reclamation District; for widening
and deepening a navigable stream.
(70 ILCS 2805/10); Sanitary District Act of 1936; sanitary
districts; for corporate purposes.
(70 ILCS 2805/24); Sanitary District Act of 1936; sanitary

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districts; for improvements.
(70 ILCS 2805/26i and 2805/26j); Sanitary District Act of
1936; sanitary districts; for drainage systems.
(70 ILCS 2805/27); Sanitary District Act of 1936; sanitary
districts; for dams or other structures to regulate water
flow.
(70 ILCS 2805/32k); Sanitary District Act of 1936; sanitary
districts; for water supply.
(70 ILCS 2805/32l); Sanitary District Act of 1936; sanitary
districts; for waterworks.
(70 ILCS 2905/2-7); Metro-East Sanitary District Act of 1974;
Metro-East Sanitary District; for corporate purposes.
(70 ILCS 2905/2-8); Metro-East Sanitary District Act of 1974;
Metro-East Sanitary District; for access to property.
(70 ILCS 3010/10); Sanitary District Revenue Bond Act;
sanitary districts; for sewerage systems.
(70 ILCS 3205/12); Illinois Sports Facilities Authority Act;
Illinois Sports Facilities Authority; quick-take power for
its corporate purposes (obsolete).
(70 ILCS 3405/16); Surface Water Protection District Act;
surface water protection districts; for corporate
purposes.
(70 ILCS 3605/7); Metropolitan Transit Authority Act; Chicago
Transit Authority; for transportation systems.
(70 ILCS 3605/8); Metropolitan Transit Authority Act; Chicago
Transit Authority; for general purposes.

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(70 ILCS 3605/10); Metropolitan Transit Authority Act; Chicago
Transit Authority; for general purposes, including
railroad property.
(70 ILCS 3610/3 and 3610/5); Local Mass Transit District Act;
local mass transit districts; for general purposes.
(70 ILCS 3615/2.13); Regional Transportation Authority Act;
Regional Transportation Authority; for general purposes.
(70 ILCS 3705/8 and 3705/12); Public Water District Act;
public water districts; for waterworks.
(70 ILCS 3705/23a); Public Water District Act; public water
districts; for sewerage properties.
(70 ILCS 3705/23e); Public Water District Act; public water
districts; for combined waterworks and sewerage systems.
(70 ILCS 3715/6); Water Authorities Act; water authorities;
for facilities to ensure adequate water supply.
(70 ILCS 3715/27); Water Authorities Act; water authorities;
for access to property.
(75 ILCS 5/4-7); Illinois Local Library Act; boards of library
trustees; for library buildings.
(75 ILCS 16/30-55.80); Public Library District Act of 1991;
public library districts; for general purposes.
(75 ILCS 65/1 and 65/3); Libraries in Parks Act; corporate
authorities of city or park district, or board of park
commissioners; for free public library buildings.
(Source: Incorporates 98-564, eff. 8-27-13; P.A. 98-756, eff.
7-16-14; 99-669, eff. 7-29-16.)

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ARTICLE 25. HISTORIC RESIDENCE
Section 25-1. The Property Tax Code is amended by changing
Sections 10-40 and 10-50 as follows:
(35 ILCS 200/10-40)
Sec. 10-40. Historic Residence Assessment Freeze Law;
definitions. This Section and Sections 10-45 through 10-85 may
be cited as the Historic Residence Assessment Freeze Law. As
used in this Section and Sections 10-45 through 10-85:
(a) "Director" means the Director of Historic
Preservation.
(b) "Approved county or municipal landmark ordinance"
means a county or municipal ordinance approved by the
Director.
(c) "Historic building" means an owner-occupied single
family residence or an owner-occupied multi-family
residence and the tract, lot or parcel upon which it is
located, or a building or buildings owned and operated as
a cooperative, if:
(1) individually listed on the National Register
of Historic Places or the Illinois Register of
Historic Places;
(2) individually designated pursuant to an
approved county or municipal landmark ordinance; or

HB2507 Enrolled - 109 - LRB103 29028 HLH 55414 b
(3) within a district listed on the National
Register of Historic Places or designated pursuant to
an approved county or municipal landmark ordinance, if
the Director determines that the building is of
historic significance to the district in which it is
located.
Historic building does not mean an individual unit of a
cooperative.
(d) "Assessment officer" means the chief county
assessment officer.
(e) "Certificate of rehabilitation" means the
certificate issued by the Director upon the renovation,
restoration, preservation or rehabilitation of an historic
building under this Code.
(f) "Rehabilitation period" means the period of time
necessary to renovate, restore, preserve or rehabilitate
an historic building as determined by the Director.
(g) "Standards for rehabilitation" means the Secretary
of Interior's standards for rehabilitation as promulgated
by the U.S. Department of the Interior.
(h) "Fair cash value" means the fair cash value of the
historic building, as finally determined for that year by
the assessment officer, board of review, Property Tax
Appeal Board, or court on the basis of the assessment
officer's property record card, representing the value of
the property prior to the commencement of rehabilitation

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without consideration of any reduction reflecting value
during the rehabilitation work. The changes made to this
Section by this amendatory Act of the 103rd General
Assembly are declarative of existing law and shall not be
construed as a new enactment.
(i) "Base year valuation" means the fair cash value of
the historic building for the year in which the
rehabilitation period begins but prior to the commencement
of the rehabilitation and does not include any reduction
in value during the rehabilitation work.
(j) "Adjustment in value" means the difference for any
year between the then current fair cash value and the base
year valuation.
(k) "Eight-year valuation period" means the 8 years
from the date of the issuance of the certificate of
rehabilitation.
(l) "Adjustment valuation period" means the 4 years
following the 8 year valuation period.
(m) "Substantial rehabilitation" means interior or
exterior rehabilitation work that preserves the historic
building in a manner that significantly improves its
condition.
(n) "Approved local government" means a local
government that has been certified by the Director as:
(1) enforcing appropriate legislation for the
designation of historic buildings;

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(2) having established an adequate and qualified
historic review commission;
(3) maintaining a system for the survey and
inventory of historic properties;
(4) providing for adequate public participation in
the local historic preservation program; and
(5) maintaining a system for reviewing
applications under this Section in accordance with
rules and regulations promulgated by the Director.
(o) "Cooperative" means a building or buildings and
the tract, lot, or parcel on which the building or
buildings are located, if the building or buildings are
devoted to residential uses by the owners and fee title to
the land and building or buildings is owned by a
corporation or other legal entity in which the
shareholders or other co-owners each also have a long-term
proprietary lease or other long-term arrangement of
exclusive possession for a specific unit of occupancy
space located within the same building or buildings.
(p) "Owner", in the case of a cooperative, means the
Association.
(q) "Association", in the case of a cooperative, means
the entity responsible for the administration of a
cooperative, which entity may be incorporated or
unincorporated, profit or nonprofit.
(r) "Owner-occupied single family residence" means a

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residence in which the title holder of record (i) holds
fee simple ownership and (ii) occupies the property as
his, her, or their principal residence.
(s) "Owner-occupied multi-family residence" means
residential property comprised of not more than 6 living
units in which the title holder of record (i) holds fee
simple ownership and (ii) occupies one unit as his, her,
or their principal residence. The remaining units may be
leased.
The changes made to this Section by this amendatory Act of
the 91st General Assembly are declarative of existing law and
shall not be construed as a new enactment.
(Source: P.A. 90-114, eff. 1-1-98; 91-806, eff. 1-1-01.)
(35 ILCS 200/10-50)
Sec. 10-50. Valuation after 8 year valuation period.
(a) For the 4 years after the expiration of the 8-year
valuation period, the valuation for purposes of computing the
assessed valuation shall not exceed the following be as
follows:
For the first year, the base year valuation plus 25%
of the adjustment in value.
For the second year, the base year valuation plus 50%
of the adjustment in value.
For the third year, the base year valuation plus 75%
of the adjustment in value.

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For the fourth year, the then current fair cash value.
(b) If the current fair cash value during the adjustment
valuation period is less than the base year valuation with the
applicable adjustment, the assessment shall be based on the
current fair cash value. The changes made to Section 10-50 by
this amendatory Act of the 103rd General Assembly are
declarative of existing law and shall not be construed as a new
enactment.
(Source: P.A. 82-1023; 88-455.)
ARTICLE 30. TOWNSHIP ASSESSORS
Section 30-5. The Property Tax Code is amended by changing
Sections 2-5 and 2-10 as follows:
(35 ILCS 200/2-5)
Sec. 2-5. Multi-township assessors.
(a) Qualified townships Townships with less than 1,000
inhabitants shall not elect assessors for each township but
shall elect multi-township assessors.
(1) If 2 or more qualified townships townships with
less than 1,000 inhabitants are contiguous, one
multi-township assessor shall be elected to assess the
property in as many of the townships as are contiguous and
whose combined population exceeds the maximum population
amount is 1,000 or more inhabitants.

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(2) If any qualified township of less than 1,000
inhabitants is not contiguous to another qualified
township of less than 1,000 inhabitants, one
multi-township assessor shall be elected to assess the
property of that township and any other township to which
it is contiguous.
(b) As used in this Section:
"Maximum population amount" means:
(1) before the publication of population data from the
2030 federal decennial census, 1,000 inhabitants; and
(2) on and after the publication of population data
from the 2030 federal decennial census, 3,000 inhabitants.
"Qualified township" means a township with a population
that does not exceed the maximum population amount.
(Source: P.A. 87-818; 88-455.)
(35 ILCS 200/2-10)
Sec. 2-10. Mandatory establishment of multi-township
assessment districts. Before August 1, 2002 and every 10
years thereafter, the supervisor of assessments shall prepare
maps, by county, of the townships, indicating the number of
inhabitants and the equalized assessed valuation of each
township for the preceding year, within the counties under
township organization, and shall distribute a copy of that map
to the county board and to each township supervisor, board of
trustees, sitting township or multi-township assessor, and to

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the Department. The map shall contain suggested multi-township
assessment districts for purposes of assessment. Upon receipt
of the maps, the boards of trustees shall determine
separately, by majority vote, if the suggested multi-township
districts are acceptable.
The township boards of trustees may meet as a body to
discuss the suggested districts of which they would be a part.
Upon request of the township supervisor of any township, the
township supervisor of the township containing the most
population shall call the meeting, designating the time and
place, and shall act as temporary chairperson of the meeting
until a permanent chairperson is chosen from among the
township officials included in the call to the meeting. The
township assessors and supervisor of assessments may
participate in the meeting. Notice of the meeting shall be
given in the same manner as notice is required for township
meetings in the Township Code. The meeting shall be open to the
public and may be recessed from time to time.
If a multi-township assessment district is not acceptable
to any board of trustees, they shall so determine and further
determine an alternative multi-township assessment district.
The suggested or alternative multi-township assessment
district shall contain at least 2 qualified townships, as
defined in Section 2-5 and 1,000 or more inhabitants, shall
contain no less than the total area of any one township, shall
be contiguous to at least one other township in the

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multi-township assessment district, and shall be located
within one county. For purposes of this Section only,
townships are contiguous if they share a common boundary line
or meet at any point. This amendatory Act of 1996 is not a new
enactment, but is declarative of existing law.
Before September 15, 2002 and every 10 years thereafter,
the respective boards of town trustees shall notify the
supervisor of assessments and the Department whether they have
accepted the suggested multi-township assessment district or
whether they have adopted an alternative district, and, in the
latter case, they shall include in the notification a
description or map, by township, of the alternative district.
Before October 1, 2002 and every 10 years thereafter, the
supervisor of assessments shall determine whether any
suggested or alternative multi-township assessment district
meets the conditions of this Section and Section 2-5. If any
township board of trustees fails to so notify the supervisor
of assessments and the Department as provided in this Section,
the township shall be part of the original suggested
multi-township assessment district. In any dispute between 2
or more townships as to inclusion or exclusion of a township in
any one multi-township assessment district, the county board
shall hold a public hearing in the county seat and, as soon as
practicable thereafter, make a final determination as to the
composition of the district. It shall notify the Department of
the final determination before November 15, 2002 and every 10

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years thereafter. The Department shall promulgate the
multi-township assessment districts, file the same with the
Secretary of State as provided in the Illinois Administrative
Procedure Act and so notify the township supervisors, boards
of trustees and county clerks of the townships and counties
subject to this Section and Section 2-5. If the Department's
promulgation removes a township from a prior multi-township
assessment district, that township shall, within 30 days after
the effective date of the removal, receive a distribution of a
portion of the assets of the prior multi-township assessment
district according to the ratio of the total equalized
assessed valuation of all the taxable property in the township
to the total equalized assessed valuation of all the taxable
property in the prior multi-township assessment district. If a
township is removed from one multi-township assessment
district and made a part of another multi-township assessment
district, the district from which the township is removed
shall, within 30 days after the effective date of the removal,
cause the township's distribution under this paragraph to be
paid directly to the district of which the township is made a
part. A township receiving such a distribution (or a
multi-township assessment district receiving such a
distribution on behalf of a township that is made a part of
that district) shall use the proceeds from the distribution
only in connection with assessing real estate in the township
for tax purposes.

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(Source: P.A. 88-455; incorporates 88-221; 88-670, eff.
12-2-94; 89-502, eff. 6-28-96; 89-695, eff. 12-31-96.)
ARTICLE 40. PETROLEUM REFINERY
Section 40-1. The Property Tax Code is amended by changing
Sections 9-45 and 11-15 as follows:
(35 ILCS 200/9-45)
Sec. 9-45. Property index number system. The county clerk
in counties of 3,000,000 or more inhabitants and, subject to
the approval of the county board, the chief county assessment
officer or recorder, in counties of less than 3,000,000
inhabitants, may establish a property index number system
under which property may be listed for purposes of assessment,
collection of taxes or automation of the office of the
recorder. The system may be adopted in addition to, or instead
of, the method of listing by legal description as provided in
Section 9-40. The system shall describe property by township,
section, block, and parcel or lot, and may cross-reference the
street or post office address, if any, and street code number,
if any. The county clerk, county treasurer, chief county
assessment officer or recorder may establish and maintain
cross indexes of numbers assigned under the system with the
complete legal description of the properties to which the
numbers relate. Index numbers shall be assigned by the county

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clerk in counties of 3,000,000 or more inhabitants, and, at
the direction of the county board in counties with less than
3,000,000 inhabitants, shall be assigned by the chief county
assessment officer or recorder. Tax maps of the county clerk,
county treasurer or chief county assessment officer shall
carry those numbers. The indexes shall be open to public
inspection and be made available to the public. Any property
index number system established prior to the effective date of
this Code shall remain valid. However, in counties with less
than 3,000,000 inhabitants, the system may be transferred to
another authority upon the approval of the county board.
Any real property used for a power generating or
automotive manufacturing facility located within a county of
less than 1,000,000 inhabitants, as to which litigation with
respect to its assessed valuation is pending or was pending as
of January 1, 1993, may be the subject of a real property tax
assessment settlement agreement among the taxpayer and taxing
districts in which it is situated. In addition, any real
property that is located in a county with fewer than 1,000,000
inhabitants and (i) is used for natural gas extraction and
fractionation or olefin and polymer manufacturing or (ii) is
used for a petroleum refinery and (ii) located within a county
of less than 1,000,000 inhabitants may be the subject of a real
property tax assessment settlement agreement among the
taxpayer and taxing districts in which the property is
situated if litigation is or was pending as to its assessed

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valuation as of January 1, 2003 or thereafter. Other
appropriate authorities, which may include county and State
boards or officials, may also be parties to such agreements.
Such agreements may include the assessment of the facility or
property for any years in dispute as well as for up to 10 years
in the future. Such agreements may provide for the settlement
of issues relating to the assessed value of the facility and
may provide for related payments, refunds, claims, credits
against taxes and liabilities in respect to past and future
taxes of taxing districts, including any fund created under
Section 20-35 of this Act, all implementing the settlement
agreement. Any such agreement may provide that parties thereto
agree not to challenge assessments as provided in the
agreement. An agreement entered into on or after January 1,
1993 may provide for the classification of property that is
the subject of the agreement as real or personal during the
term of the agreement and thereafter. It may also provide that
taxing districts agree to reimburse the taxpayer for amounts
paid by the taxpayer in respect to taxes for the real property
which is the subject of the agreement to the extent levied by
those respective districts, over and above amounts which would
be due if the facility were to be assessed as provided in the
agreement. Such reimbursement may be provided in the agreement
to be made by credit against taxes of the taxpayer. No credits
shall be applied against taxes levied with respect to debt
service or lease payments of a taxing district. No referendum

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approval or appropriation shall be required for such an
agreement or such credits and any such obligation shall not
constitute indebtedness of the taxing district for purposes of
any statutory limitation. The county collector shall treat
credited amounts as if they had been received by the collector
as taxes paid by the taxpayer and as if remitted to the
district. A county treasurer who is a party to such an
agreement may agree to hold amounts paid in escrow as provided
in the agreement for possible use for paying taxes until
conditions of the agreement are met and then to apply these
amounts as provided in the agreement. No such settlement
agreement shall be effective unless it shall have been
approved by the court in which such litigation is pending. Any
such agreement which has been entered into prior to adoption
of this amendatory Act of 1988 and which is contingent upon
enactment of authorizing legislation shall be binding and
enforceable.
(Source: P.A. 96-609, eff. 8-24-09.)
(35 ILCS 200/11-15)
Sec. 11-15. Method of valuation for pollution control
facilities. To determine 33 1/3% of the fair cash value of any
certified pollution control facility facilities in assessing
those facilities, the Department shall determine take into
consideration the actual or probable net earnings attributable
to the facilities in question, capitalized on the basis of

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their productive earning value to their owner; the probable
net value that which could be realized by its their owner if
the facility facilities were removed and sold at a fair,
voluntary sale, giving due account to the expense of removal
and condition of the particular facility facilities in
question; and other information as the Department may consider
as bearing on the fair cash value of the facilities to their
owner, consistent with the principles set forth in this
Section. For the purposes of this Code, earnings shall be
attributed to a pollution control facility only to the extent
that its operation results in the production of a commercially
saleable by-product or increases the production or reduces the
production costs of the products or services otherwise sold by
the owner of such facility. The assessed value of the facility
shall be 33/1/3% of the fair cash value of the facility.
(Source: P.A. 83-121; 88-455.)
ARTICLE 45. PTELL
Section 45-5. The Property Tax Code is amended by changing
Section 18-185 and by adding Section 18-190.3 as follows:
(35 ILCS 200/18-185)
Sec. 18-185. Short title; definitions. This Division 5
may be cited as the Property Tax Extension Limitation Law. As
used in this Division 5:

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"Consumer Price Index" means the Consumer Price Index for
All Urban Consumers for all items published by the United
States Department of Labor.
"Extension limitation" means (a) the lesser of 5% or the
percentage increase in the Consumer Price Index during the
12-month calendar year preceding the levy year or (b) the rate
of increase approved by voters under Section 18-205.
"Affected county" means a county of 3,000,000 or more
inhabitants or a county contiguous to a county of 3,000,000 or
more inhabitants.
"Taxing district" has the same meaning provided in Section
1-150, except as otherwise provided in this Section. For the
1991 through 1994 levy years only, "taxing district" includes
only each non-home rule taxing district having the majority of
its 1990 equalized assessed value within any county or
counties contiguous to a county with 3,000,000 or more
inhabitants. Beginning with the 1995 levy year, "taxing
district" includes only each non-home rule taxing district
subject to this Law before the 1995 levy year and each non-home
rule taxing district not subject to this Law before the 1995
levy year having the majority of its 1994 equalized assessed
value in an affected county or counties. Beginning with the
levy year in which this Law becomes applicable to a taxing
district as provided in Section 18-213, "taxing district" also
includes those taxing districts made subject to this Law as
provided in Section 18-213.

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"Aggregate extension" for taxing districts to which this
Law applied before the 1995 levy year means the annual
corporate extension for the taxing district and those special
purpose extensions that are made annually for the taxing
district, excluding special purpose extensions: (a) made for
the taxing district to pay interest or principal on general
obligation bonds that were approved by referendum; (b) made
for any taxing district to pay interest or principal on
general obligation bonds issued before October 1, 1991; (c)
made for any taxing district to pay interest or principal on
bonds issued to refund or continue to refund those bonds
issued before October 1, 1991; (d) made for any taxing
district to pay interest or principal on bonds issued to
refund or continue to refund bonds issued after October 1,
1991 that were approved by referendum; (e) made for any taxing
district to pay interest or principal on revenue bonds issued
before October 1, 1991 for payment of which a property tax levy
or the full faith and credit of the unit of local government is
pledged; however, a tax for the payment of interest or
principal on those bonds shall be made only after the
governing body of the unit of local government finds that all
other sources for payment are insufficient to make those
payments; (f) made for payments under a building commission
lease when the lease payments are for the retirement of bonds
issued by the commission before October 1, 1991, to pay for the
building project; (g) made for payments due under installment

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contracts entered into before October 1, 1991; (h) made for
payments of principal and interest on bonds issued under the
Metropolitan Water Reclamation District Act to finance
construction projects initiated before October 1, 1991; (i)
made for payments of principal and interest on limited bonds,
as defined in Section 3 of the Local Government Debt Reform
Act, in an amount not to exceed the debt service extension base
less the amount in items (b), (c), (e), and (h) of this
definition for non-referendum obligations, except obligations
initially issued pursuant to referendum; (j) made for payments
of principal and interest on bonds issued under Section 15 of
the Local Government Debt Reform Act; (k) made by a school
district that participates in the Special Education District
of Lake County, created by special education joint agreement
under Section 10-22.31 of the School Code, for payment of the
school district's share of the amounts required to be
contributed by the Special Education District of Lake County
to the Illinois Municipal Retirement Fund under Article 7 of
the Illinois Pension Code; the amount of any extension under
this item (k) shall be certified by the school district to the
county clerk; (l) made to fund expenses of providing joint
recreational programs for persons with disabilities under
Section 5-8 of the Park District Code or Section 11-95-14 of
the Illinois Municipal Code; (m) made for temporary relocation
loan repayment purposes pursuant to Sections 2-3.77 and
17-2.2d of the School Code; (n) made for payment of principal

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and interest on any bonds issued under the authority of
Section 17-2.2d of the School Code; (o) made for contributions
to a firefighter's pension fund created under Article 4 of the
Illinois Pension Code, to the extent of the amount certified
under item (5) of Section 4-134 of the Illinois Pension Code;
and (p) made for road purposes in the first year after a
township assumes the rights, powers, duties, assets, property,
liabilities, obligations, and responsibilities of a road
district abolished under the provisions of Section 6-133 of
the Illinois Highway Code.
"Aggregate extension" for the taxing districts to which
this Law did not apply before the 1995 levy year (except taxing
districts subject to this Law in accordance with Section
18-213) means the annual corporate extension for the taxing
district and those special purpose extensions that are made
annually for the taxing district, excluding special purpose
extensions: (a) made for the taxing district to pay interest
or principal on general obligation bonds that were approved by
referendum; (b) made for any taxing district to pay interest
or principal on general obligation bonds issued before March
1, 1995; (c) made for any taxing district to pay interest or
principal on bonds issued to refund or continue to refund
those bonds issued before March 1, 1995; (d) made for any
taxing district to pay interest or principal on bonds issued
to refund or continue to refund bonds issued after March 1,
1995 that were approved by referendum; (e) made for any taxing

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district to pay interest or principal on revenue bonds issued
before March 1, 1995 for payment of which a property tax levy
or the full faith and credit of the unit of local government is
pledged; however, a tax for the payment of interest or
principal on those bonds shall be made only after the
governing body of the unit of local government finds that all
other sources for payment are insufficient to make those
payments; (f) made for payments under a building commission
lease when the lease payments are for the retirement of bonds
issued by the commission before March 1, 1995 to pay for the
building project; (g) made for payments due under installment
contracts entered into before March 1, 1995; (h) made for
payments of principal and interest on bonds issued under the
Metropolitan Water Reclamation District Act to finance
construction projects initiated before October 1, 1991; (h-4)
made for stormwater management purposes by the Metropolitan
Water Reclamation District of Greater Chicago under Section 12
of the Metropolitan Water Reclamation District Act; (h-8) made
for payments of principal and interest on bonds issued under
Section 9.6a of the Metropolitan Water Reclamation District
Act to make contributions to the pension fund established
under Article 13 of the Illinois Pension Code; (i) made for
payments of principal and interest on limited bonds, as
defined in Section 3 of the Local Government Debt Reform Act,
in an amount not to exceed the debt service extension base less
the amount in items (b), (c), and (e) of this definition for

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non-referendum obligations, except obligations initially
issued pursuant to referendum and bonds described in
subsections (h) and (h-8) of this definition; (j) made for
payments of principal and interest on bonds issued under
Section 15 of the Local Government Debt Reform Act; (k) made
for payments of principal and interest on bonds authorized by
Public Act 88-503 and issued under Section 20a of the Chicago
Park District Act for aquarium or museum projects and bonds
issued under Section 20a of the Chicago Park District Act for
the purpose of making contributions to the pension fund
established under Article 12 of the Illinois Pension Code; (l)
made for payments of principal and interest on bonds
authorized by Public Act 87-1191 or 93-601 and (i) issued
pursuant to Section 21.2 of the Cook County Forest Preserve
District Act, (ii) issued under Section 42 of the Cook County
Forest Preserve District Act for zoological park projects, or
(iii) issued under Section 44.1 of the Cook County Forest
Preserve District Act for botanical gardens projects; (m) made
pursuant to Section 34-53.5 of the School Code, whether levied
annually or not; (n) made to fund expenses of providing joint
recreational programs for persons with disabilities under
Section 5-8 of the Park District Code or Section 11-95-14 of
the Illinois Municipal Code; (o) made by the Chicago Park
District for recreational programs for persons with
disabilities under subsection (c) of Section 7.06 of the
Chicago Park District Act; (p) made for contributions to a

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

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

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bonds issued under Section 15 of the Local Government Debt
Reform Act; (j) made for a qualified airport authority to pay
interest or principal on general obligation bonds issued for
the purpose of paying obligations due under, or financing
airport facilities required to be acquired, constructed,
installed or equipped pursuant to, contracts entered into
before March 1, 1996 (but not including any amendments to such
a contract taking effect on or after that date); (k) made to
fund expenses of providing joint recreational programs for
persons with disabilities under Section 5-8 of the Park
District Code or Section 11-95-14 of the Illinois Municipal
Code; (l) made for contributions to a firefighter's pension
fund created under Article 4 of the Illinois Pension Code, to
the extent of the amount certified under item (5) of Section
4-134 of the Illinois Pension Code; and (m) made for the taxing
district to pay interest or principal on general obligation
bonds issued pursuant to Section 19-3.10 of the School Code.
"Aggregate extension" for all taxing districts to which
this Law applies in accordance with paragraph (2) of
subsection (e) of Section 18-213 means the annual corporate
extension for the taxing district and those special purpose
extensions that are made annually for the taxing district,
excluding special purpose extensions: (a) made for the taxing
district to pay interest or principal on general obligation
bonds that were approved by referendum; (b) made for any
taxing district to pay interest or principal on general

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obligation bonds issued before March 7, 1997 (the effective
date of Public Act 89-718); (c) made for any taxing district to
pay interest or principal on bonds issued to refund or
continue to refund those bonds issued before March 7, 1997
(the effective date of Public Act 89-718); (d) made for any
taxing district to pay interest or principal on bonds issued
to refund or continue to refund bonds issued after March 7,
1997 (the effective date of Public Act 89-718) if the bonds
were approved by referendum after March 7, 1997 (the effective
date of Public Act 89-718); (e) made for any taxing district to
pay interest or principal on revenue bonds issued before March
7, 1997 (the effective date of Public Act 89-718) for payment
of which a property tax levy or the full faith and credit of
the unit of local government is pledged; however, a tax for the
payment of interest or principal on those bonds shall be made
only after the governing body of the unit of local government
finds that all other sources for payment are insufficient to
make those payments; (f) made for payments under a building
commission lease when the lease payments are for the
retirement of bonds issued by the commission before March 7,
1997 (the effective date of Public Act 89-718) to pay for the
building project; (g) made for payments due under installment
contracts entered into before March 7, 1997 (the effective
date of Public Act 89-718); (h) made for payments of principal
and interest on limited bonds, as defined in Section 3 of the
Local Government Debt Reform Act, in an amount not to exceed

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the debt service extension base less the amount in items (b),
(c), and (e) of this definition for non-referendum
obligations, except obligations initially issued pursuant to
referendum; (i) made for payments of principal and interest on
bonds issued under Section 15 of the Local Government Debt
Reform Act; (j) made for a qualified airport authority to pay
interest or principal on general obligation bonds issued for
the purpose of paying obligations due under, or financing
airport facilities required to be acquired, constructed,
installed or equipped pursuant to, contracts entered into
before March 1, 1996 (but not including any amendments to such
a contract taking effect on or after that date); (k) made to
fund expenses of providing joint recreational programs for
persons with disabilities under Section 5-8 of the Park
District Code or Section 11-95-14 of the Illinois Municipal
Code; and (l) made for contributions to a firefighter's
pension fund created under Article 4 of the Illinois Pension
Code, to the extent of the amount certified under item (5) of
Section 4-134 of the Illinois Pension Code.
"Debt service extension base" means an amount equal to
that portion of the extension for a taxing district for the
1994 levy year, or for those taxing districts subject to this
Law in accordance with Section 18-213, except for those
subject to paragraph (2) of subsection (e) of Section 18-213,
for the levy year in which the referendum making this Law
applicable to the taxing district is held, or for those taxing

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districts subject to this Law in accordance with paragraph (2)
of subsection (e) of Section 18-213 for the 1996 levy year,
constituting an extension for payment of principal and
interest on bonds issued by the taxing district without
referendum, but not including excluded non-referendum bonds.
For park districts (i) that were first subject to this Law in
1991 or 1995 and (ii) whose extension for the 1994 levy year
for the payment of principal and interest on bonds issued by
the park district without referendum (but not including
excluded non-referendum bonds) was less than 51% of the amount
for the 1991 levy year constituting an extension for payment
of principal and interest on bonds issued by the park district
without referendum (but not including excluded non-referendum
bonds), "debt service extension base" means an amount equal to
that portion of the extension for the 1991 levy year
constituting an extension for payment of principal and
interest on bonds issued by the park district without
referendum (but not including excluded non-referendum bonds).
A debt service extension base established or increased at any
time pursuant to any provision of this Law, except Section
18-212, shall be increased each year commencing with the later
of (i) the 2009 levy year or (ii) the first levy year in which
this Law becomes applicable to the taxing district, by the
lesser of 5% or the percentage increase in the Consumer Price
Index during the 12-month calendar year preceding the levy
year. The debt service extension base may be established or

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increased as provided under Section 18-212. "Excluded
non-referendum bonds" means (i) bonds authorized by Public Act
88-503 and issued under Section 20a of the Chicago Park
District Act for aquarium and museum projects; (ii) bonds
issued under Section 15 of the Local Government Debt Reform
Act; or (iii) refunding obligations issued to refund or to
continue to refund obligations initially issued pursuant to
referendum.
"Special purpose extensions" include, but are not limited
to, extensions for levies made on an annual basis for
unemployment and workers' compensation, self-insurance,
contributions to pension plans, and extensions made pursuant
to Section 6-601 of the Illinois Highway Code for a road
district's permanent road fund whether levied annually or not.
The extension for a special service area is not included in the
aggregate extension.
"Aggregate extension base" means the taxing district's
last preceding aggregate extension as adjusted under Sections
18-135, 18-215, 18-230, 18-206, and 18-233. Beginning with
levy year 2022, for taxing districts that are specified in
Section 18-190.7, the taxing district's aggregate extension
base shall be calculated as provided in Section 18-190.7. An
adjustment under Section 18-135 shall be made for the 2007
levy year and all subsequent levy years whenever one or more
counties within which a taxing district is located (i) used
estimated valuations or rates when extending taxes in the

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taxing district for the last preceding levy year that resulted
in the over or under extension of taxes, or (ii) increased or
decreased the tax extension for the last preceding levy year
as required by Section 18-135(c). Whenever an adjustment is
required under Section 18-135, the aggregate extension base of
the taxing district shall be equal to the amount that the
aggregate extension of the taxing district would have been for
the last preceding levy year if either or both (i) actual,
rather than estimated, valuations or rates had been used to
calculate the extension of taxes for the last levy year, or
(ii) the tax extension for the last preceding levy year had not
been adjusted as required by subsection (c) of Section 18-135.
Notwithstanding any other provision of law, for levy year
2012, the aggregate extension base for West Northfield School
District No. 31 in Cook County shall be $12,654,592.
Notwithstanding any other provision of law, for levy year
2022, the aggregate extension base of a home equity assurance
program that levied at least $1,000,000 in property taxes in
levy year 2019 or 2020 under the Home Equity Assurance Act
shall be the amount that the program's aggregate extension
base for levy year 2021 would have been if the program had
levied a property tax for levy year 2021.
"Levy year" has the same meaning as "year" under Section
1-155.
"New property" means (i) the assessed value, after final
board of review or board of appeals action, of new

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

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

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area in 1993 as a redevelopment project area previously
established under the Tax Increment Allocation Redevelopment
Act in the Illinois Municipal Code, previously established
under the Industrial Jobs Recovery Law in the Illinois
Municipal Code, or previously established under the Economic
Development Area Tax Increment Allocation Act, by an amount
equal to the 1994 equalized assessed value of each taxable
lot, block, tract, or parcel of real property in the
redevelopment project area over and above the initial
equalized assessed value of each property in the redevelopment
project area. In the first year after a municipality removes a
taxable lot, block, tract, or parcel of real property from a
redevelopment project area established under the Tax Increment
Allocation Redevelopment Act in the Illinois Municipal Code,
the Industrial Jobs Recovery Law in the Illinois Municipal
Code, or the Economic Development Area Tax Increment
Allocation Act, "recovered tax increment value" means the
amount of the current year's equalized assessed value of each
taxable lot, block, tract, or parcel of real property removed
from the redevelopment project area over and above the initial
equalized assessed value of that real property before removal
from the redevelopment project area.
Except as otherwise provided in this Section, "limiting
rate" means a fraction the numerator of which is the last
preceding aggregate extension base times an amount equal to
one plus the extension limitation defined in this Section and

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the denominator of which is the current year's equalized
assessed value of all real property in the territory under the
jurisdiction of the taxing district during the prior levy
year. If an increase in the district's aggregate extension has
been approved by referendum on or after January 1, 2024, then,
for the year for which the increase has been approved, the
limiting rate for that district shall be a fraction, the
numerator of which is the sum of (i) the last preceding
aggregate extension base times an amount equal to one plus the
extension limitation defined in this Section and (ii) the
amount of the increase approved by referendum under Section
18-190.3 of this Law, and the denominator of which is the
current year's equalized assessed value of all real property
in the territory under the jurisdiction of the taxing district
during the prior levy year. For those taxing districts that
reduced their aggregate extension for the last preceding levy
year, except for school districts that reduced their extension
for educational purposes pursuant to Section 18-206, the
highest aggregate extension in any of the last 3 preceding
levy years shall be used for the purpose of computing the
limiting rate. The denominator shall not include new property
or the recovered tax increment value. If a new rate, a rate
decrease, or a limiting rate increase has been approved at an
election held after March 21, 2006, then (i) the otherwise
applicable limiting rate shall be increased by the amount of
the new rate or shall be reduced by the amount of the rate

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decrease, as the case may be, or (ii) in the case of a limiting
rate increase, the limiting rate shall be equal to the rate set
forth in the proposition approved by the voters for each of the
years specified in the proposition, after which the limiting
rate of the taxing district shall be calculated as otherwise
provided. In the case of a taxing district that obtained
referendum approval for an increased limiting rate on March
20, 2012, the limiting rate for tax year 2012 shall be the rate
that generates the approximate total amount of taxes
extendable for that tax year, as set forth in the proposition
approved by the voters; this rate shall be the final rate
applied by the county clerk for the aggregate of all capped
funds of the district for tax year 2012.
(Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21;
102-519, eff. 8-20-21; 102-558, eff. 8-20-21; 102-707, eff.
4-22-22; 102-813, eff. 5-13-22; 102-895, eff. 5-23-22; revised
8-29-22.)
(35 ILCS 200/18-190.3 new)
Sec. 18-190.3. Direct referendum; increased aggregate
extension. As an alternative to the procedures set forth in
Sections 18-190 and 18-205, a taxing district may increase its
aggregate extension to an amount that exceeds the amount that
would otherwise be permitted under this Law if the taxing
district obtains referendum approval as provided in this
Section.

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The proposition seeking to obtain referendum approval to
increase the aggregate extension shall be in substantially the
following form:
"Shall the aggregate extension (the total dollar
amount levied by the district for each of the tax funds
included under the Property Tax Limitation Law)
for...(insert legal name, number, if any, and county or
counties of taxing district and geographic or other common
name by which a school or community college district is
known and referred to), Illinois, be increased by (insert
the amount of increase sought) for levy year...(insert the
levy year for which the increase will take effect)?"
The votes must be recorded as "Yes" or "No".
The ballot for any proposition submitted pursuant to this
Section shall have printed thereon, but not as a part of the
proposition submitted, only the following supplemental
information (which shall be supplied to the election authority
by the taxing district) in substantially the following form:
"(1) The amount of taxes extended which were subject
to the Property Tax Cap (Property Tax Extension Limitation
Law) in levy year (insert most recent levy year) was
(insert the most recent levy year's aggregate extension
base). If the proposition is not approved, then the taxing
district may increase its extension by the lesser of 5% or
the percentage increase in the Consumer Price Index during
the 12-month calendar year preceding (insert levy year).

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If the proposition is approved, then the taxing district
may increase its extension in levy year (insert levy year)
by an additional (insert the amount of increase sought).
(2) For the...(insert levy year for which the increase
will be applicable) levy year, the approximate amount of
the additional tax extendable against property containing
a single family residence and having a fair market value
at the time of the referendum of $100,000 is estimated to
be (insert amount).".
The approximate amount of the additional taxes extendable
shown in paragraph (2) shall be calculated by multiplying
$100,000 (the fair market value of the property without regard
to any property tax exemptions) by (i) the percentage level of
assessment prescribed for that property by statute, or by
ordinance of the county board in counties that classify
property for purposes of taxation in accordance with Section 4
of Article IX of the Illinois Constitution; (ii) the most
recent final equalization factor certified to the county clerk
by the Department of Revenue at the time the taxing district
initiates the submission of the proposition to the electors;
and (iii) the increase in the aggregate extension proposed in
the question; and dividing the result by the last known
equalized assessed value of the taxing district at the time
the submission of the question is initiated by the taxing
district. Any notice required to be published in connection
with the submission of the proposition shall also contain this

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supplemental information and shall not contain any other
supplemental information regarding the proposition. Any error,
miscalculation, or inaccuracy in computing any amount set
forth on the ballot and in the notice that is not deliberate
shall not invalidate or affect the validity of any proposition
approved. Notice of the referendum shall be published and
posted as otherwise required by law, and the submission of the
proposition shall be initiated as provided by law.
If a majority of all ballots cast on the proposition are in
favor of the proposition, then the district may increase its
aggregate extension as provided in the referendum.
ARTICLE 50. MUNICIPALITY-BUILD HOUSING
Section 50-5. The Property Tax Code is amended by adding
Section 15-174.5 as follows:
(35 ILCS 200/15-174.5 new)
Sec. 15-174.5. Special homestead exemption for certain
municipality-built homes.
(a) This Section applies to property located in a county
with 3,000,000 or more inhabitants. This Section also applies
to property located in a county with fewer than 3,000,000
inhabitants if the county board of that county has so provided
by ordinance or resolution.
(b) For tax year 2024 and thereafter, eligible property

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qualifies for a homestead exemption under this Section for a
10-year period beginning with the tax year following the year
in which the property is first sold by the municipality to a
private homeowner. Eligible property is not eligible for a
refund of taxes paid for tax years prior to the year in which
this amendatory Act of the 103rd General Assembly takes
effect. In the case of mixed-use property, the exemption under
this Section applies only to the residential portion of the
property that is used as a primary residence by the owner.
(c) The exemption under this Section shall be a reduction
in the equalized assessed value of the property equal to:
(1) in the first 8 years of eligibility, 50% of the
equalized assessed value of the property in the year
following the initial sale by the municipality; and
(2) in the ninth and tenth years of eligibility, 33%
of the equalized assessed value of the property in the
year following the initial sale by the municipality.
(d) A homeowner seeking the exemption under this Section
shall file an application with the chief county assessment
officer. Once approved by the assessor, the exemption shall
renew annually and automatically without another application,
unless the exemption is waived by the current homeowner as
provided in this subsection. The exemption under this Section
is transferable to new owners of the home, provided that (i)
the exemption runs from the sale of the property by a
municipality to the first private owner, (ii) the new owner

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notifies the assessor that they have taken possession of the
property, and (iii) the property is used by the owner as their
principal residence. A property owner who has received a
reduction under this Section may waive the exemption at any
time prior to the expiration of the 10-year exemption period
and begin to receive the benefits of other exemptions at their
sole and irrevocable discretion. Owners who decide to waive
the exemption shall notify the assessor on a form provided by
the assessor. The current property owner shall notify the
assessor and waive the exemption if the property ceases to be
their primary residence.
(e) Notwithstanding any other provision of law, no
property that receives an exemption under this Section may
simultaneously receive a reduction or exemption under Section
15-168 (persons with disabilities), Section 15-169 (standard
homestead for veterans with disabilities); Section 15-170
(senior citizens), Section 15-172 (low-income senior
citizens), or Section 15-175 (general homestead). In the first
year following the expiration or waiver of the exemption under
this Section, a property owner that is eligible for the
Low-Income Senior Citizen Assessment Freeze exemption in that
year may establish a base amount under Section 15-172 at the
value of their home in their first year of eligibility for that
exemption during the time when they were receiving this
exemption, provided that they demonstrate retrospectively that
they were eligible for that exemption at that point in time

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while receiving this exemption.
(f) As used in this Section:
"Eligible property" means property that:
(1) contains a single family residence that was built
no earlier than January 1, 2020 by a municipality and was
sold to a private homeowner before January 1, 2034;
(2) is zoned for residential or mixed use; and
(3) meets either of both of the following criteria:
(A) the property was exempt from property taxes
prior to the construction of the home; or
(B) the municipality conducted environmental
remediation on the property pursuant to
Title XVII of the Environmental Protection
Act.
ARTICLE 55. NURSING HOMES AND SPECIALIZED MENTAL HEALTH
FACILITIES
Section 55-5. The Property Tax Code is amended by adding
Division 22 to Article 10 as follows:
(35 ILCS 200/Art. 10 Div. 22 heading new)
Division 22. Nursing homes and specialized mental health
facilities
(35 ILCS 200/10-805 new)

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Sec. 10-805. Property assessment equity; nursing homes and
specialized mental health facilities. Beginning with tax year
2023, real property that is located in a county with more than
3,000,000 inhabitants and that is used to provide services
requiring a license under the Nursing Home Care Act or under
the Specialized Mental Health Facilities Act shall not be
assessed at a higher level of assessment than residential
property in the county in which the nursing home or mental
health services facility is located.
ARTICLE 99. EFFECTIVE DATE