Bill Text: IL HB2830 | 2023-2024 | 103rd General Assembly | Introduced
Bill Title: Amends the Property Tax Code. Provides that townships with less than 3,000 inhabitants (instead of 1,000 inhabitants) shall elect multi-township assessors.
Spectrum: Partisan Bill (Democrat 7-0)
Status: (Introduced - Dead) 2023-05-31 - House Floor Amendment No. 1 Rule 19(c) / Re-referred to Rules Committee [HB2830 Detail]
Download: Illinois-2023-HB2830-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | |||||||||||||||||||||
5 | Sections 2-5 and 2-10 as follows:
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6 | (35 ILCS 200/2-5)
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7 | Sec. 2-5. Multi-township assessors. Townships with less | |||||||||||||||||||||
8 | than 3,000 1,000
inhabitants shall not elect assessors for | |||||||||||||||||||||
9 | each township but shall elect
multi-township assessors.
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10 | (1) If 2 or more townships with less than 3,000 1,000 | |||||||||||||||||||||
11 | inhabitants are
contiguous, one multi-township assessor | |||||||||||||||||||||
12 | shall be elected to assess the property
in as many of the | |||||||||||||||||||||
13 | townships as are contiguous and whose combined population | |||||||||||||||||||||
14 | is
3,000 1,000 or more inhabitants.
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15 | (2) If any township of less than 3,000 1,000 | |||||||||||||||||||||
16 | inhabitants is not contiguous to
another township of less | |||||||||||||||||||||
17 | than 1,000 inhabitants, one multi-township assessor
shall | |||||||||||||||||||||
18 | be elected to assess the property of that township and any | |||||||||||||||||||||
19 | other township
to which it is contiguous.
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20 | (Source: P.A. 87-818; 88-455.)
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21 | (35 ILCS 200/2-10)
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22 | Sec. 2-10. Mandatory establishment of multi-township |
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1 | assessment districts.
Before August 1, 2002 and every 10 | ||||||
2 | years thereafter, the supervisor of
assessments shall prepare | ||||||
3 | maps, by county, of the townships, indicating the
number of | ||||||
4 | inhabitants and the equalized assessed valuation of each | ||||||
5 | township for
the preceding year, within the counties under | ||||||
6 | township organization, and shall
distribute a copy of that map | ||||||
7 | to the county board and to each township
supervisor, board of | ||||||
8 | trustees, sitting township or multi-township assessor, and
to | ||||||
9 | the Department. The map shall contain suggested multi-township | ||||||
10 | assessment
districts for purposes of assessment. Upon receipt | ||||||
11 | of the maps, the boards of
trustees shall determine | ||||||
12 | separately, by majority vote, if the suggested
multi-township | ||||||
13 | districts are acceptable.
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14 | The township boards of trustees may meet as a body to | ||||||
15 | discuss the suggested
districts of which they would be a part. | ||||||
16 | Upon request of the township
supervisor of any township, the | ||||||
17 | township supervisor of the township containing
the most | ||||||
18 | population shall call the meeting, designating the time and | ||||||
19 | place, and
shall act as temporary chairperson of the meeting | ||||||
20 | until a permanent chairperson
is chosen from among the | ||||||
21 | township officials included in the call to the
meeting. The | ||||||
22 | township assessors and supervisor of assessments may | ||||||
23 | participate
in the meeting. Notice of the meeting shall be | ||||||
24 | given in the same manner as
notice is required for township | ||||||
25 | meetings in the Township Code. The meeting shall be open to the | ||||||
26 | public and may be recessed
from time to time.
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1 | If a multi-township assessment district is not acceptable | ||||||
2 | to any board of
trustees, they shall so determine and further | ||||||
3 | determine an alternative
multi-township assessment district. | ||||||
4 | The suggested or
alternative multi-township assessment | ||||||
5 | district shall contain at least 2
townships and 3,000 1,000 or | ||||||
6 | more inhabitants, shall contain no less than the
total area of | ||||||
7 | any one township, shall be contiguous to at least one
other | ||||||
8 | township in the multi-township assessment district, and shall | ||||||
9 | be located
within one county.
For purposes of this Section | ||||||
10 | only, townships are contiguous if they share a
common boundary | ||||||
11 | line or meet at any point. This amendatory Act of 1996 is not
a | ||||||
12 | new enactment, but is declarative of existing law.
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13 | Before September 15, 2002 and every 10 years thereafter, | ||||||
14 | the respective
boards of town trustees shall notify the | ||||||
15 | supervisor of assessments and the
Department whether they have | ||||||
16 | accepted the suggested multi-township assessment
district or | ||||||
17 | whether they have adopted an alternative district, and, in the
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18 | latter case, they shall include in the notification a | ||||||
19 | description or map, by
township, of the alternative district. | ||||||
20 | Before October 1, 2002 and every 10
years thereafter, the | ||||||
21 | supervisor of assessments shall determine whether any
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22 | suggested or alternative multi-township assessment district | ||||||
23 | meets the
conditions of this Section and Section 2-5. If any | ||||||
24 | township board of trustees
fails to so notify the supervisor | ||||||
25 | of assessments and the Department as provided
in this Section, | ||||||
26 | the township shall be part of the original suggested
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1 | multi-township assessment district. In any dispute between 2 | ||||||
2 | or more townships
as to inclusion or exclusion of a township in | ||||||
3 | any one multi-township assessment
district, the county board | ||||||
4 | shall hold a public hearing in the county seat and,
as soon as | ||||||
5 | practicable thereafter, make a final determination as to the
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6 | composition of the district. It shall notify the Department of | ||||||
7 | the final
determination before November 15, 2002 and every 10 | ||||||
8 | years thereafter. The
Department shall promulgate the | ||||||
9 | multi-township assessment districts, file the
same with the | ||||||
10 | Secretary of State as provided in the Illinois Administrative
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11 | Procedure Act and so notify the township supervisors, boards | ||||||
12 | of trustees and
county clerks of the townships and counties | ||||||
13 | subject to this Section and Section
2-5. If the Department's | ||||||
14 | promulgation removes
a township from a prior multi-township | ||||||
15 | assessment district, that township
shall, within 30 days after | ||||||
16 | the effective date of the removal, receive a
distribution of a | ||||||
17 | portion of the assets of the prior multi-township
assessment | ||||||
18 | district according to the ratio of the total equalized | ||||||
19 | assessed
valuation of all the taxable property in the township | ||||||
20 | to the total equalized
assessed valuation of all the taxable | ||||||
21 | property in the prior multi-township
assessment district. If a | ||||||
22 | township is removed from one multi-township
assessment | ||||||
23 | district and made a part of another multi-township assessment
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24 | district, the district from which the township is removed | ||||||
25 | shall, within 30 days
after the effective date of the removal, | ||||||
26 | cause the township's
distribution under this paragraph to be |
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1 | paid directly to the district of
which the township is made a | ||||||
2 | part. A township receiving such a
distribution (or a | ||||||
3 | multi-township assessment district receiving such a
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4 | distribution on behalf of a township that is made a part of | ||||||
5 | that district)
shall use the proceeds from the distribution | ||||||
6 | only in connection with assessing
real estate in the township | ||||||
7 | for tax purposes.
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8 | (Source: P.A. 88-455; incorporates 88-221; 88-670, eff. | ||||||
9 | 12-2-94; 89-502, eff.
6-28-96; 89-695, eff. 12-31-96.)
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