Bill Text: IL SB0345 | 2013-2014 | 98th General Assembly | Enrolled

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

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Bill Title: Amends the Hotel Operators' Occupation Tax Act. Makes a technical change in a Section concerning the short title.

Spectrum: Slight Partisan Bill (Democrat 2-1)

Status: (Passed) 2014-08-26 - Public Act . . . . . . . . . 98-1088 [SB0345 Detail]

Download: Illinois-2013-SB0345-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:
Section 5. The Property Tax Code is amended by changing
Section 18-190 as follows:
(35 ILCS 200/18-190)
Sec. 18-190. Direct referendum; new rate or increased
limiting rate.
(a) If a new rate is authorized by statute to be imposed
without referendum or is subject to a backdoor referendum, as
defined in Section 28-2 of the Election Code, the governing
body of the affected taxing district before levying the new
rate shall submit the new rate to direct referendum under the
provisions of this Section and of Article 28 of the Election
Code. Notwithstanding any other provision of law, the levies
authorized by Sections 21-110 and 21-110.1 of the Illinois
Pension Code shall not be considered new rates; however,
nothing in this amendatory Act of the 98th General Assembly
authorizes a taxing district to increase its limiting rate or
its aggregate extension without first obtaining referendum
approval as provided in this Section. Notwithstanding the
provisions, requirements, or limitations of any other law, any
tax levied for the 2005 levy year and all subsequent levy years

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by any taxing district subject to this Law may be extended at a
rate exceeding the rate established for that tax by referendum
or statute, provided that the rate does not exceed the
statutory ceiling above which the tax is not authorized to be
further increased either by referendum or in any other manner.
Notwithstanding the provisions, requirements, or limitations
of any other law, all taxing districts subject to this Law
shall follow the provisions of this Section whenever seeking
referenda approval after March 21, 2006 to (i) levy a new tax
rate authorized by statute or (ii) increase the limiting rate
applicable to the taxing district. All taxing districts subject
to this Law are authorized to seek referendum approval of each
proposition described and set forth in this Section.
The proposition seeking to obtain referendum approval to
levy a new tax rate as authorized in clause (i) shall be in
substantially the following form:
Shall ... (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 authorized
to levy a new tax for ... purposes and have an additional
tax of ...% of the equalized assessed value of the taxable
property therein extended for such purposes?
The votes must be recorded as "Yes" or "No".
The proposition seeking to obtain referendum approval to
increase the limiting rate as authorized in clause (ii) shall

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be in substantially the following form:
Shall the limiting rate under the Property Tax
Extension 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 an additional amount equal to
...% above the limiting rate for the purpose of...(insert
purpose) for levy year ... (insert the most recent levy
year for which the limiting rate of the taxing district is
known at the time the submission of the proposition is
initiated by the taxing district) and be equal to ...% of
the equalized assessed value of the taxable property
therein for levy year(s) (insert each levy year for which
the increase will be applicable, which years must be
consecutive and may not exceed 4)?
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 approximate amount of taxes extendable at the
most recently extended limiting rate is $..., and the
approximate amount of taxes extendable if the proposition
is approved is $....

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(2) For the ... (insert the first levy year for which
the new rate or increased limiting rate 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 $....
(3) Based upon an average annual percentage increase
(or decrease) in the market value of such property of %...
(insert percentage equal to the average annual percentage
increase or decrease for the prior 3 levy years, at the
time the submission of the proposition is initiated by the
taxing district, in the amount of (A) the equalized
assessed value of the taxable property in the taxing
district less (B) the new property included in the
equalized assessed value), the approximate amount of the
additional tax extendable against such property for the ...
levy year is estimated to be $... and for the ... levy year
is estimated to be $ ....
(4) If the proposition is approved, the aggregate
extension for ... (insert each levy year for which the
increase will apply) will be determined by the limiting
rate set forth in the proposition, rather than the
otherwise applicable limiting rate calculated under the
provisions of the Property Tax Extension Limitation Law
(commonly known as the Property Tax Cap Law).
The approximate amount of taxes extendable shown in paragraph

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(1) shall be computed upon the last known equalized assessed
value of taxable property in the taxing district (at the time
the submission of the proposition is initiated by the taxing
district). Paragraph (3) shall be included only if the
increased limiting rate will be applicable for more than one
levy year and shall list each levy year for which the increased
limiting rate will be applicable. The additional tax shown for
each levy year shall be the approximate dollar amount of the
increase over the amount of the most recently completed
extension at the time the submission of the proposition is
initiated by the taxing district. The approximate amount of the
additional taxes extendable shown in paragraphs (2) and (3)
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) either
the new rate or the amount by which the limiting rate is to be
increased. This amendatory Act of the 97th General Assembly is
intended to clarify the existing requirements of this Section,
and shall not be construed to validate any prior non-compliant

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referendum language. Paragraph (4) shall be included if the
proposition concerns a limiting rate increase but shall not be
included if the proposition concerns a new rate. Any notice
required to be published in connection with the submission of
the proposition shall also contain this 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, the following provisions shall be
applicable to the extension of taxes for the taxing district:
(A) a new tax rate shall be first effective for the
levy year in which the new rate is approved;
(B) if the proposition provides for a new tax rate, the
taxing district is authorized to levy a tax after the
canvass of the results of the referendum by the election
authority for the purposes for which the tax is authorized;
(C) a limiting rate increase shall be first effective
for the levy year in which the limiting rate increase is
approved, provided that the taxing district may elect to
have a limiting rate increase be effective for the levy

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year prior to the levy year in which the limiting rate
increase is approved unless the extension of taxes for the
prior levy year occurs 30 days or less after the canvass of
the results of the referendum by the election authority in
any county in which the taxing district is located;
(D) in order for the limiting rate increase to be first
effective for the levy year prior to the levy year of the
referendum, the taxing district must certify its election
to have the limiting rate increase be effective for the
prior levy year to the clerk of each county in which the
taxing district is located not more than 2 days after the
date the results of the referendum are canvassed by the
election authority; and
(E) if the proposition provides for a limiting rate
increase, the increase may be effective regardless of
whether the proposition is approved before or after the
taxing district adopts or files its levy for any levy year.
Rates required to extend taxes on levies subject to a
backdoor referendum in each year there is a levy are not new
rates or rate increases under this Section if a levy has been
made for the fund in one or more of the preceding 3 levy years.
Changes made by this amendatory Act of 1997 to this Section in
reference to rates required to extend taxes on levies subject
to a backdoor referendum in each year there is a levy are
declarative of existing law and not a new enactment.
(b) Whenever other applicable law authorizes a taxing

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district subject to the limitation with respect to its
aggregate extension provided for in this Law to issue bonds or
other obligations either without referendum or subject to
backdoor referendum, the taxing district may elect for each
separate bond issuance to submit the question of the issuance
of the bonds or obligations directly to the voters of the
taxing district, and if the referendum passes the taxing
district is not required to comply with any backdoor referendum
procedures or requirements set forth in the other applicable
law. The direct referendum shall be initiated by ordinance or
resolution of the governing body of the taxing district, and
the question shall be certified to the proper election
authorities in accordance with the provisions of the Election
Code.
(Source: P.A. 96-764, eff. 8-25-09; 97-1087, eff. 8-24-12.)