Bill Text: IL SB0484 | 2017-2018 | 100th General Assembly | Engrossed

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Bill Title: Amends the Water Company Invested Capital Tax Act. Makes a technical change in a Section concerning the short title.

Spectrum: Partisan Bill (Democrat 10-0)

Status: (Engrossed - Dead) 2017-09-28 - Rule 19(b) / Motion Referred to Rules Committee [SB0484 Detail]

Download: Illinois-2017-SB0484-Engrossed.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
Sections 18-185, 18-205, 18-213, and 18-214 as follows:
(35 ILCS 200/18-185)
(Text of Section before amendment by P.A. 99-521)
Sec. 18-185. Short title; definitions. This Division 5 may
be cited as the Property Tax Extension Limitation Law. As used
in this Division 5:
"Consumer Price Index" means the Consumer Price Index for
All Urban Consumers for all items published by the United
States Department of Labor.
"Extension limitation", except as otherwise provided in
this paragraph, means (a) the lesser of 5% or the percentage
increase in the Consumer Price Index during the 12-month
calendar year preceding the levy year or (b) the rate of
increase approved by voters under Section 18-205. For levy
years 2017 and 2018 only, for school districts other than the
City of Chicago School District #299 and qualified school
districts, "extension limitation" means 0% or the rate of
increase approved by the voters under Section 18-205. For levy
years 2017 and 2018, if a special purpose extension (i) made

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for the payment of principal and interest on bonds or other
evidences of indebtedness issued by the taxing district or (ii)
made for contributions to a pension fund created under the
Illinois Pension Code was required to be included in a school
district's aggregate extension for the 2016 levy year, then the
extension limitation for those extensions for levy years 2017
and 2018 shall be (1) the lesser of 5% or the percentage
increase in the Consumer Price Index during the 12-month
calendar year preceding the levy year or (2) the rate of
increase approved by voters under Section 18-205. For levy
years 2017 and 2018, for the City of Chicago School District
#299 and qualified school districts that were subject to this
Law in the 2016 levy year, "extension limitation" means (1) the
lesser of 5% or the percentage increase in the Consumer Price
Index during the 12-month calendar year preceding the levy year
or (2) the rate of increase approved by voters under Section
18-205.
"Affected county" means a county of 3,000,000 or more
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.

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Beginning with the 1995 levy year, "taxing district" includes
only each non-home rule taxing district subject to this Law
before the 1995 levy year and each non-home rule taxing
district not subject to this Law before the 1995 levy year
having the majority of its 1994 equalized assessed value in an
affected county or counties. Beginning with the levy year in
which this Law becomes applicable to a taxing district as
provided in Section 18-213, "taxing district" also includes
those taxing districts made subject to this Law as provided in
Section 18-213. For levy years 2017 and 2018, "taxing district"
also includes each school district in the State, but does not
include a qualified school district that was not subject to
this Law in the 2016 levy year.
"Aggregate extension" for taxing districts to which this
Law applied before the 1995 levy year means, except with
respect to levy years 2017 and 2018, 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

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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 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

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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 and interest on any bonds issued under the authority
of Section 17-2.2d of the School Code; (o) made for
contributions to a firefighter's pension fund created under
Article 4 of the Illinois Pension Code, to the extent of the
amount certified under item (5) of Section 4-134 of the
Illinois Pension Code; and (p) made for road purposes in the
first year after a township assumes the rights, powers, duties,
assets, property, liabilities, obligations, and
responsibilities of a road district abolished under the
provisions of Section 6-133 of the Illinois Highway Code. For
levy years 2017 and 2018, this definition of "aggregate
extension" applies to each qualified school district that was
subject to this definition of "aggregate extension" for the

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2016 levy year.
"Aggregate extension" for the taxing districts to which
this Law did not apply before the 1995 levy year (except taxing
districts subject to this Law in accordance with Section
18-213) means, except with respect to levy years 2017 and 2018,
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 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

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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; (i) made for payments of principal and interest
on limited bonds, as defined in Section 3 of the Local
Government Debt Reform Act, in an amount not to exceed the debt
service extension base less the amount in items (b), (c), and
(e) of this definition for non-referendum obligations, except
obligations initially issued pursuant to referendum and bonds
described in subsection (h) of this definition; (j) made for
payments of principal and interest on bonds issued under
Section 15 of the Local Government Debt Reform Act; (k) made
for payments of principal and interest on bonds authorized by
Public Act 88-503 and issued under Section 20a of the Chicago
Park District Act for aquarium or museum projects; (l) made for
payments of principal and interest on bonds authorized by
Public Act 87-1191 or 93-601 and (i) issued pursuant to Section
21.2 of the Cook County Forest Preserve District Act, (ii)
issued under Section 42 of the Cook County Forest Preserve
District Act for zoological park projects, or (iii) issued

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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; and (q) made by Ford Heights
School District 169 under Section 17-9.02 of the School Code.
Notwithstanding the provisions of this amendatory Act of the
100th General Assembly, for the 2017 and 2018 levy years, this
definition of "aggregate extension" applies to the City of
Chicago School District #299 and each qualified school district
that was subject to this definition of "aggregate extension"
for the 2016 levy year.
"Aggregate extension" for all taxing districts to which
this Law applies in accordance with Section 18-213, except for
those taxing districts subject to paragraph (2) of subsection
(e) of Section 18-213, means, except with respect to levy years
2017 and 2018, the annual corporate extension for the taxing
district and those special purpose extensions that are made

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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 payments; (f) made for payments
under a building commission lease when the lease payments are

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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 fund created under Article 4 of the
Illinois Pension Code, to the extent of the amount certified

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under item (5) of Section 4-134 of the Illinois Pension Code;
and (m) made for the taxing district to pay interest or
principal on general obligation bonds issued pursuant to
Section 19-3.10 of the School Code. For levy years 2017 and
2018, this definition of "aggregate extension" applies to each
qualified school district that was subject to this definition
of "aggregate extension" for the 2016 levy year.
"Aggregate extension" for all taxing districts to which
this Law applies in accordance with paragraph (2) of subsection
(e) of Section 18-213 means, except with respect to levy years
2017 and 2018, the annual corporate extension for the taxing
district and those special purpose extensions that are made
annually for the taxing district, excluding special purpose
extensions: (a) made for the taxing district to pay interest or
principal on general obligation bonds that were approved by
referendum; (b) made for any taxing district to pay interest or
principal on general obligation bonds issued before the
effective date of this amendatory Act of 1997; (c) made for any
taxing district to pay interest or principal on bonds issued to
refund or continue to refund those bonds issued before the
effective date of this amendatory Act of 1997; (d) made for any
taxing district to pay interest or principal on bonds issued to
refund or continue to refund bonds issued after the effective
date of this amendatory Act of 1997 if the bonds were approved
by referendum after the effective date of this amendatory Act
of 1997; (e) made for any taxing district to pay interest or

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principal on revenue bonds issued before the effective date of
this amendatory Act of 1997 for payment of which a property tax
levy or the full faith and credit of the unit of local
government is pledged; however, a tax for the payment of
interest or principal on those bonds shall be made only after
the governing body of the unit of local government finds that
all other sources for payment are insufficient to make those
payments; (f) made for payments under a building commission
lease when the lease payments are for the retirement of bonds
issued by the commission before the effective date of this
amendatory Act of 1997 to pay for the building project; (g)
made for payments due under installment contracts entered into
before the effective date of this amendatory Act of 1997; (h)
made for payments of principal and interest on limited bonds,
as defined in Section 3 of the Local Government Debt Reform
Act, in an amount not to exceed the debt service extension base
less the amount in items (b), (c), and (e) of this definition
for non-referendum obligations, except obligations initially
issued pursuant to referendum; (i) made for payments of
principal and interest on bonds issued under Section 15 of the
Local Government Debt Reform Act; (j) made for a qualified
airport authority to pay interest or principal on general
obligation bonds issued for the purpose of paying obligations
due under, or financing airport facilities required to be
acquired, constructed, installed or equipped pursuant to,
contracts entered into before March 1, 1996 (but not including

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any amendments to such a contract taking effect on or after
that date); (k) made to fund expenses of providing joint
recreational programs for persons with disabilities under
Section 5-8 of the Park District Code or Section 11-95-14 of
the Illinois Municipal Code; and (l) made for contributions to
a firefighter's pension fund created under Article 4 of the
Illinois Pension Code, to the extent of the amount certified
under item (5) of Section 4-134 of the Illinois Pension Code.
For levy years 2017 and 2018, this definition of "aggregate
extension" applies to each qualified school district that was
subject to this definition of "aggregate extension" for the
2016 levy year.
"Aggregate extension", except with respect to the City of
Chicago School District #299 or a qualified school district,
for levy years 2017 and 2018, 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 payment
of principal and interest on bonds or other evidences of
indebtedness issued by the taxing district; or (b) made for
contributions to a pension fund created under the Illinois
Pension Code. Notwithstanding the provisions of this
definition of "aggregate extension", if a special purpose
extension (i) made for the payment of principal and interest on
bonds or other evidences of indebtedness issued by the taxing
district or (ii) made for contributions to a pension fund

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created under the Illinois Pension Code was required to be
included in a taxing district's aggregate extension for the
2016 levy year, then that special purpose extension is also
included in the taxing district's aggregate extension for levy
years 2017 and 2018; provided that the extension limitation for
those extensions for levy years 2017 and 2018 shall be (1) the
lesser of 5% or the percentage increase in the Consumer Price
Index during the 12-month calendar year preceding the levy year
or (2) the rate of increase approved by voters under Section
18-205.
"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, or for those school
districts that become subject to this Law as a result of this
amendatory Act of the 100th General Assembly for the 2016 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

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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 referendum.

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"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, and 18-230. An adjustment under Section 18-135
shall be made for the 2007 levy year and all subsequent levy
years whenever one or more counties within which a taxing
district is located (i) used estimated valuations or rates when
extending taxes in the taxing district for the last preceding
levy year that resulted in the over or under extension of
taxes, or (ii) increased or decreased the tax extension for the
last preceding levy year as required by Section 18-135(c).
Whenever an adjustment is required under Section 18-135, the
aggregate extension base of the taxing district shall be equal
to the amount that the aggregate extension of the taxing
district would have been for the last preceding levy year if
either or both (i) actual, rather than estimated, valuations or
rates had been used to calculate the extension of taxes for the
last levy year, or (ii) the tax extension for the last
preceding levy year had not been adjusted as required by

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subsection (c) of Section 18-135.
Notwithstanding any other provision of law, for levy year
2012, the aggregate extension base for West Northfield School
District No. 31 in Cook County shall be $12,654,592.
"Levy year" has the same meaning as "year" under Section
1-155.
"New property" means (i) the assessed value, after final
board of review or board of appeals action, of new improvements
or additions to existing improvements on any parcel of real
property that increase the assessed value of that real property
during the levy year multiplied by the equalization factor
issued by the Department under Section 17-30, (ii) the assessed
value, after final board of review or board of appeals action,
of real property not exempt from real estate taxation, which
real property was exempt from real estate taxation for any
portion of the immediately preceding levy year, multiplied by
the equalization factor issued by the Department under Section
17-30, including the assessed value, upon final stabilization
of occupancy after new construction is complete, of any real
property located within the boundaries of an otherwise or
previously exempt military reservation that is intended for
residential use and owned by or leased to a private corporation
or other entity, (iii) in counties that classify in accordance
with Section 4 of Article IX of the Illinois Constitution, an
incentive property's additional assessed value resulting from
a scheduled increase in the level of assessment as applied to

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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
provided in this paragraph, the amount of the current year's
equalized assessed value, in the first year after a
municipality terminates the designation of an area as a
redevelopment project area previously established under the
Tax Increment Allocation Development Act in the Illinois
Municipal Code, previously established under the Industrial
Jobs Recovery Law in the Illinois Municipal Code, previously
established under the Economic Development Project Area Tax
Increment Act of 1995, or previously established under the
Economic Development Area Tax Increment Allocation Act, of each
taxable lot, block, tract, or parcel of real property in the
redevelopment project area over and above the initial equalized

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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 Development Act in the Illinois
Municipal Code, previously established under the Industrial
Jobs Recovery Law in the Illinois Municipal Code, or previously
established under the Economic Development Area Tax Increment
Allocation Act, by an amount equal to the 1994 equalized
assessed value of each taxable lot, block, tract, or parcel of
real property in the redevelopment project area over and above
the initial equalized assessed value of each property in the
redevelopment project area. In the first year after a
municipality removes a taxable lot, block, tract, or parcel of
real property from a redevelopment project area established
under the Tax Increment Allocation Development Act in the
Illinois Municipal Code, the Industrial Jobs Recovery Law in
the Illinois Municipal Code, or the Economic Development Area
Tax Increment Allocation Act, "recovered tax increment value"
means the amount of the current year's equalized assessed value
of each taxable lot, block, tract, or parcel of real property
removed from the redevelopment project area over and above the

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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, the highest
aggregate extension in any of the last 3 preceding levy years
shall be used for the purpose of computing the limiting rate.
The denominator shall not include new property or the recovered
tax increment value. If a new rate, a rate decrease, or a
limiting rate increase has been approved at an election held
after March 21, 2006, then (i) the otherwise applicable
limiting rate shall be increased by the amount of the new rate
or shall be reduced by the amount of the rate decrease, as the
case may be, or (ii) in the case of a limiting rate increase,
the limiting rate shall be equal to the rate set forth in the
proposition approved by the voters for each of the years
specified in the proposition, after which the limiting rate of
the taxing district shall be calculated as otherwise provided.
In the case of a taxing district that obtained referendum
approval for an increased limiting rate on March 20, 2012, the

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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.
"Qualified school district" means, for levy years 2017 and
2018, a school district that has been granted a financial
hardship exemption from this amendatory Act of the 100th
General Assembly by the State Superintendent of Education; to
be eligible for such an exemption, one or more of the following
criteria must apply:
(1) the district meets the conditions described in
subsection (a) of Section 1A-8 of the School Code or in
paragraph (3) or (5) of subsection (b) of Section 1A-8 of
the School Code; to determine if a school district meets
this criteria, the State Superintendent of Education may
require a school district, including any district subject
to Article 34A of this Code, to share financial information
relevant to a proper investigation of the district's
financial condition;
(2) the equalized assessed valuation used in
calculating the district's general State aid claim under
Section 18-8.05 of the School Code, or the district's
evidence-based funding claim under Section 18-8.15 of the
School Code, as applicable, for the year in which the

SB0484 Engrossed - 22 - LRB100 05148 HLH 15158 b
district is applying has decreased by 10% or more compared
to equalized assessed valuation used for such calculations
in the previous school year;
(3) the average daily attendance used in calculating
the district's general State aid claim, under Section
18-8.05 of the School Code, or the district's
evidence-based funding claim under Section 18-8.15 of the
School Code, as applicable, for the year in which the
district is applying has decreased by 5% or more compared
to the average daily attendance used for such calculations
in the previous school year;
(4) fifty percent or more of the pupils enrolled in the
district qualify for free or reduced lunch;
(5) twenty percent or more of the pupils enrolled in
the district have an individualized education plan (IEP);
(6) the district is a Tier 1 district, as defined in
subparagraph (A) of subsection (g) of Section 18-8.15 of
the School Code; OR
(7) the district has been designated, through the State
Board of Education's School District Financial Profile
System, as on financial watch status for fiscal year 2016.
After independently verifying that a district meets one or
more of the criteria set forth in items (1) through (7), the
State Superintendent shall notify the appropriate taxing
authorities that the district is to be exempt from the
provisions of this amendatory Act of the 100th General Assembly

SB0484 Engrossed - 23 - LRB100 05148 HLH 15158 b
for the next appropriate levy year. The exemption shall be for
a period of one levy year. School districts may reapply on an
annual basis to be exempt from the provisions of this
amendatory Act of the 100th General Assembly.
(Source: P.A. 98-6, eff. 3-29-13; 98-23, eff. 6-17-13; 99-143,
eff. 7-27-15.)
(Text of Section after amendment by P.A. 99-521)
Sec. 18-185. Short title; definitions. This Division 5 may
be cited as the Property Tax Extension Limitation Law. As used
in this Division 5:
"Consumer Price Index" means the Consumer Price Index for
All Urban Consumers for all items published by the United
States Department of Labor.
"Extension limitation", except as otherwise provided in
this paragraph, means (a) the lesser of 5% or the percentage
increase in the Consumer Price Index during the 12-month
calendar year preceding the levy year or (b) the rate of
increase approved by voters under Section 18-205. For levy
years 2017 and 2018 only, for school districts other than the
City of Chicago School District #299 and qualified school
districts, "extension limitation" means 0% or the rate of
increase approved by the voters under Section 18-205. For levy
years 2017 and 2018, if a special purpose extension (i) made
for the payment of principal and interest on bonds or other
evidences of indebtedness issued by the taxing district or (ii)

SB0484 Engrossed - 24 - LRB100 05148 HLH 15158 b
made for contributions to a pension fund created under the
Illinois Pension Code was required to be included in a school
district's aggregate extension for the 2016 levy year, then the
extension limitation for those extensions for levy years 2017
and 2018 shall be (1) the lesser of 5% or the percentage
increase in the Consumer Price Index during the 12-month
calendar year preceding the levy year or (2) the rate of
increase approved by voters under Section 18-205. For levy
years 2017 and 2018, for the City of Chicago School District
#299 and qualified school districts that were subject to this
Law in the 2016 levy year, "extension limitation" means (1) the
lesser of 5% or the percentage increase in the Consumer Price
Index during the 12-month calendar year preceding the levy year
or (2) the rate of increase approved by voters under Section
18-205.
"Affected county" means a county of 3,000,000 or more
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

SB0484 Engrossed - 25 - LRB100 05148 HLH 15158 b
before the 1995 levy year and each non-home rule taxing
district not subject to this Law before the 1995 levy year
having the majority of its 1994 equalized assessed value in an
affected county or counties. Beginning with the levy year in
which this Law becomes applicable to a taxing district as
provided in Section 18-213, "taxing district" also includes
those taxing districts made subject to this Law as provided in
Section 18-213. For levy years 2017 and 2018, "taxing district"
also includes each school district in the State, but does not
include a qualified school district that was not subject to
this Law in the 2016 levy year.
"Aggregate extension" for taxing districts to which this
Law applied before the 1995 levy year means, except with
respect to levy years 2017 and 2018, 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;

SB0484 Engrossed - 26 - LRB100 05148 HLH 15158 b
(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 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

SB0484 Engrossed - 27 - LRB100 05148 HLH 15158 b
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 and interest on any bonds issued under the authority
of Section 17-2.2d of the School Code; (o) made for
contributions to a firefighter's pension fund created under
Article 4 of the Illinois Pension Code, to the extent of the
amount certified under item (5) of Section 4-134 of the
Illinois Pension Code; and (p) made for road purposes in the
first year after a township assumes the rights, powers, duties,
assets, property, liabilities, obligations, and
responsibilities of a road district abolished under the
provisions of Section 6-133 of the Illinois Highway Code. For
levy years 2017 and 2018, this definition of "aggregate
extension" applies to each qualified school district that was
subject to this definition of "aggregate extension" for the
2016 levy year.
"Aggregate extension" for the taxing districts to which

SB0484 Engrossed - 28 - LRB100 05148 HLH 15158 b
this Law did not apply before the 1995 levy year (except taxing
districts subject to this Law in accordance with Section
18-213) means, except with respect to levy years 2017 and 2018,
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 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

SB0484 Engrossed - 29 - LRB100 05148 HLH 15158 b
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; (i) made for payments of principal and interest
on limited bonds, as defined in Section 3 of the Local
Government Debt Reform Act, in an amount not to exceed the debt
service extension base less the amount in items (b), (c), and
(e) of this definition for non-referendum obligations, except
obligations initially issued pursuant to referendum and bonds
described in subsection (h) of this definition; (j) made for
payments of principal and interest on bonds issued under
Section 15 of the Local Government Debt Reform Act; (k) made
for payments of principal and interest on bonds authorized by
Public Act 88-503 and issued under Section 20a of the Chicago
Park District Act for aquarium or museum projects; (l) made for
payments of principal and interest on bonds authorized by
Public Act 87-1191 or 93-601 and (i) issued pursuant to Section
21.2 of the Cook County Forest Preserve District Act, (ii)
issued under Section 42 of the Cook County Forest Preserve
District Act for zoological park projects, or (iii) issued
under Section 44.1 of the Cook County Forest Preserve District
Act for botanical gardens projects; (m) made pursuant to

SB0484 Engrossed - 30 - LRB100 05148 HLH 15158 b
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. Notwithstanding the
provisions of this amendatory Act of the 100th General
Assembly, for levy years 2017 and 2018, this definition of
"aggregate extension" applies to the City of Chicago School
District #299 and each qualified school district that was
subject to this definition of "aggregate extension" for the
2016 levy year.
"Aggregate extension" for all taxing districts to which
this Law applies in accordance with Section 18-213, except for
those taxing districts subject to paragraph (2) of subsection
(e) of Section 18-213, means, except with respect to levy years
2017 and 2018, the annual corporate extension for the taxing

SB0484 Engrossed - 31 - LRB100 05148 HLH 15158 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 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 payments; (f) made for payments

SB0484 Engrossed - 32 - LRB100 05148 HLH 15158 b
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 fund created under Article 4 of the

SB0484 Engrossed - 33 - LRB100 05148 HLH 15158 b
Illinois Pension Code, to the extent of the amount certified
under item (5) of Section 4-134 of the Illinois Pension Code;
and (m) made for the taxing district to pay interest or
principal on general obligation bonds issued pursuant to
Section 19-3.10 of the School Code. For levy years 2017 and
2018, this definition of "aggregate extension" applies to each
qualified school district that was subject to this definition
of "aggregate extension" for the 2016 levy year.
"Aggregate extension" for all taxing districts to which
this Law applies in accordance with paragraph (2) of subsection
(e) of Section 18-213 means, except with respect to levy years
2017 and 2018, the annual corporate extension for the taxing
district and those special purpose extensions that are made
annually for the taxing district, excluding special purpose
extensions: (a) made for the taxing district to pay interest or
principal on general obligation bonds that were approved by
referendum; (b) made for any taxing district to pay interest or
principal on general obligation bonds issued before the
effective date of this amendatory Act of 1997; (c) made for any
taxing district to pay interest or principal on bonds issued to
refund or continue to refund those bonds issued before the
effective date of this amendatory Act of 1997; (d) made for any
taxing district to pay interest or principal on bonds issued to
refund or continue to refund bonds issued after the effective
date of this amendatory Act of 1997 if the bonds were approved
by referendum after the effective date of this amendatory Act

SB0484 Engrossed - 34 - LRB100 05148 HLH 15158 b
of 1997; (e) made for any taxing district to pay interest or
principal on revenue bonds issued before the effective date of
this amendatory Act of 1997 for payment of which a property tax
levy or the full faith and credit of the unit of local
government is pledged; however, a tax for the payment of
interest or principal on those bonds shall be made only after
the governing body of the unit of local government finds that
all other sources for payment are insufficient to make those
payments; (f) made for payments under a building commission
lease when the lease payments are for the retirement of bonds
issued by the commission before the effective date of this
amendatory Act of 1997 to pay for the building project; (g)
made for payments due under installment contracts entered into
before the effective date of this amendatory Act of 1997; (h)
made for payments of principal and interest on limited bonds,
as defined in Section 3 of the Local Government Debt Reform
Act, in an amount not to exceed the debt service extension base
less the amount in items (b), (c), and (e) of this definition
for non-referendum obligations, except obligations initially
issued pursuant to referendum; (i) made for payments of
principal and interest on bonds issued under Section 15 of the
Local Government Debt Reform Act; (j) made for a qualified
airport authority to pay interest or principal on general
obligation bonds issued for the purpose of paying obligations
due under, or financing airport facilities required to be
acquired, constructed, installed or equipped pursuant to,

SB0484 Engrossed - 35 - LRB100 05148 HLH 15158 b
contracts entered into before March 1, 1996 (but not including
any amendments to such a contract taking effect on or after
that date); (k) made to fund expenses of providing joint
recreational programs for persons with disabilities under
Section 5-8 of the Park District Code or Section 11-95-14 of
the Illinois Municipal Code; and (l) made for contributions to
a firefighter's pension fund created under Article 4 of the
Illinois Pension Code, to the extent of the amount certified
under item (5) of Section 4-134 of the Illinois Pension Code.
For levy years 2017 and 2018, this definition of "aggregate
extension" applies to each qualified school district that was
subject to this definition of "aggregate extension" for the
2016 levy year.
"Aggregate extension", except with respect to the City of
Chicago School District #299 or a qualified school district,
for levy years 2017 and 2018, 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 payment
of principal and interest on bonds or other evidences of
indebtedness issued by the taxing district; or (b) made for
contributions to a pension fund created under the Illinois
Pension Code. Notwithstanding the provisions of this
definition of "aggregate extension", if a special purpose
extension (i) made for the payment of principal and interest on
bonds or other evidences of indebtedness issued by the taxing

SB0484 Engrossed - 36 - LRB100 05148 HLH 15158 b
district or (ii) made for contributions to a pension fund
created under the Illinois Pension Code was required to be
included in a taxing district's aggregate extension for the
2016 levy year, then that special purpose extension is also
included in the taxing district's aggregate extension for levy
years 2017 and 2018; provided that the extension limitation for
those extensions for levy years 2017 and 2018 shall be (1) the
lesser of 5% or the percentage increase in the Consumer Price
Index during the 12-month calendar year preceding the levy year
or (2) the rate of increase approved by voters under Section
18-205.
"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, or for those taxing
districts that become subject to this Law as a result of this
amendatory Act of the 100th General Assembly for the 2016 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

SB0484 Engrossed - 37 - LRB100 05148 HLH 15158 b
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 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

SB0484 Engrossed - 38 - LRB100 05148 HLH 15158 b
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, and 18-230. An adjustment under Section 18-135
shall be made for the 2007 levy year and all subsequent levy
years whenever one or more counties within which a taxing
district is located (i) used estimated valuations or rates when
extending taxes in the taxing district for the last preceding
levy year that resulted in the over or under extension of
taxes, or (ii) increased or decreased the tax extension for the
last preceding levy year as required by Section 18-135(c).
Whenever an adjustment is required under Section 18-135, the
aggregate extension base of the taxing district shall be equal
to the amount that the aggregate extension of the taxing
district would have been for the last preceding levy year if
either or both (i) actual, rather than estimated, valuations or
rates had been used to calculate the extension of taxes for the
last levy year, or (ii) the tax extension for the last

SB0484 Engrossed - 39 - LRB100 05148 HLH 15158 b
preceding levy year had not been adjusted as required by
subsection (c) of Section 18-135.
Notwithstanding any other provision of law, for levy year
2012, the aggregate extension base for West Northfield School
District No. 31 in Cook County shall be $12,654,592.
"Levy year" has the same meaning as "year" under Section
1-155.
"New property" means (i) the assessed value, after final
board of review or board of appeals action, of new improvements
or additions to existing improvements on any parcel of real
property that increase the assessed value of that real property
during the levy year multiplied by the equalization factor
issued by the Department under Section 17-30, (ii) the assessed
value, after final board of review or board of appeals action,
of real property not exempt from real estate taxation, which
real property was exempt from real estate taxation for any
portion of the immediately preceding levy year, multiplied by
the equalization factor issued by the Department under Section
17-30, including the assessed value, upon final stabilization
of occupancy after new construction is complete, of any real
property located within the boundaries of an otherwise or
previously exempt military reservation that is intended for
residential use and owned by or leased to a private corporation
or other entity, (iii) in counties that classify in accordance
with Section 4 of Article IX of the Illinois Constitution, an
incentive property's additional assessed value resulting from

SB0484 Engrossed - 40 - LRB100 05148 HLH 15158 b
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
provided in this paragraph, the amount of the current year's
equalized assessed value, in the first year after a
municipality terminates the designation of an area as a
redevelopment project area previously established under the
Tax Increment Allocation Development Act in the Illinois
Municipal Code, previously established under the Industrial
Jobs Recovery Law in the Illinois Municipal Code, previously
established under the Economic Development Project Area Tax
Increment Act of 1995, or previously established under the
Economic Development Area Tax Increment Allocation Act, of each
taxable lot, block, tract, or parcel of real property in the

SB0484 Engrossed - 41 - LRB100 05148 HLH 15158 b
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 Development Act in the Illinois
Municipal Code, previously established under the Industrial
Jobs Recovery Law in the Illinois Municipal Code, or previously
established under the Economic Development Area Tax Increment
Allocation Act, by an amount equal to the 1994 equalized
assessed value of each taxable lot, block, tract, or parcel of
real property in the redevelopment project area over and above
the initial equalized assessed value of each property in the
redevelopment project area. In the first year after a
municipality removes a taxable lot, block, tract, or parcel of
real property from a redevelopment project area established
under the Tax Increment Allocation Development Act in the
Illinois Municipal Code, the Industrial Jobs Recovery Law in
the Illinois Municipal Code, or the Economic Development Area
Tax Increment Allocation Act, "recovered tax increment value"
means the amount of the current year's equalized assessed value
of each taxable lot, block, tract, or parcel of real property

SB0484 Engrossed - 42 - LRB100 05148 HLH 15158 b
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, the highest
aggregate extension in any of the last 3 preceding levy years
shall be used for the purpose of computing the limiting rate.
The denominator shall not include new property or the recovered
tax increment value. If a new rate, a rate decrease, or a
limiting rate increase has been approved at an election held
after March 21, 2006, then (i) the otherwise applicable
limiting rate shall be increased by the amount of the new rate
or shall be reduced by the amount of the rate decrease, as the
case may be, or (ii) in the case of a limiting rate increase,
the limiting rate shall be equal to the rate set forth in the
proposition approved by the voters for each of the years
specified in the proposition, after which the limiting rate of
the taxing district shall be calculated as otherwise provided.
In the case of a taxing district that obtained referendum

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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.
"Qualified school district" means, for levy years 2017 and
2018, a school district that has been granted a financial
hardship exemption from this amendatory Act of the 100th
General Assembly by the State Superintendent of Education; to
be eligible for such an exemption, one or more of the following
criteria must apply:
(1) the district meets the conditions described in
subsection (a) of Section 1A-8 of the School Code or in
paragraph (3) or (5) of subsection (b) of Section 1A-8 of
the School Code; to determine if a school district meets
this criteria, the State Superintendent of Education may
require a school district, including any district subject
to Article 34A of this Code, to share financial information
relevant to a proper investigation of the district's
financial condition;
(2) the equalized assessed valuation used in
calculating the district's general State aid claim under
Section 18-8.05 of the School Code, or the district's
evidence-based funding claim under Section 18-8.15 of the

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School Code, as applicable, for the year in which the
district is applying has decreased by 10% or more compared
to equalized assessed valuation used for such calculations
in the previous school year;
(3) the average daily attendance used in calculating
the district's general State aid claim, under Section
18-8.05 of the School Code, or the district's
evidence-based funding claim under Section 18-8.15 of the
School Code, as applicable, for the year in which the
district is applying has decreased by 5% or more compared
to the average daily attendance used for such calculations
in the previous school year;
(4) fifty percent or more of the pupils enrolled in the
district qualify for free or reduced lunch;
(5) twenty percent or more of the pupils enrolled in
the district have an individualized education plan (IEP);
(6) the district is a Tier 1 district, as defined in
subparagraph (A) of subsection (g) of Section 18-8.15 of
the School Code; or
(7) the district has been designated, through the State
Board of Education's School District Financial Profile
System, as on financial watch status for fiscal year 2016.
After independently verifying that a district meets one or
more of the criteria set forth in items (1) through (7), the
State Superintendent shall notify the appropriate taxing
authorities that the district is to be exempt from the

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provisions of this amendatory Act of the 100th General Assembly
for the next appropriate levy year. The exemption shall be for
a period of one levy year. School districts may reapply on an
annual basis to be exempt from the provisions of this
amendatory Act of the 100th General Assembly.
(Source: P.A. 98-6, eff. 3-29-13; 98-23, eff. 6-17-13; 99-143,
eff. 7-27-15; 99-521, eff. 6-1-17.)
(35 ILCS 200/18-205)
Sec. 18-205. Referendum to increase the extension
limitation.
(a) A taxing district is limited to an extension limitation
as defined in Section 18-185 of 5% or the percentage increase
in the Consumer Price Index during the 12-month calendar year
preceding the levy year, whichever is less. A taxing district
may increase its extension limitation for one or more levy
years if that taxing district holds a referendum before the
levy date for the first levy year at which a majority of voters
voting on the issue approves adoption of a higher extension
limitation. Referenda shall be conducted at a regularly
scheduled election in accordance with the Election Code.
(b) The question shall be presented in substantially the
following manner for all elections held after March 21, 2006:
Shall the extension limitation under the Property Tax
Extension Limitation Law for (insert the legal name,
number, if any, and county or counties of the taxing

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

SB0484 Engrossed - 47 - LRB100 05148 HLH 15158 b
increase or decrease for the prior 3 levy years, at the
time the submission of the question is initiated by the
taxing district, in the amount of (A) the equalized
assessed value of the taxable property in the taxing
district less (B) the new property included in the
equalized assessed value), the approximate amount of the
additional tax extendable against such property for the ...
levy year is estimated to be $... and for the ... levy year
is estimated to be $....
Paragraph (2) shall be included only if the increased
extension limitation will be applicable for more than one year
and shall list each levy year for which the increased extension
limitation will be applicable. The additional tax shown for
each levy year shall be the approximate dollar amount of the
increase over the amount of the most recently completed
extension at the time the submission of the question is
initiated by the taxing district. The approximate amount of the
additional tax extendable shown in paragraphs (1) and (2) shall
be calculated by multiplying $100,000 (the fair market value of
the property without regard to any property tax exemptions) by
(i) the percentage level of assessment prescribed for that
property by statute, or by ordinance of the county board in
counties that classify property for purposes of taxation in
accordance with Section 4 of Article IX of the Illinois
Constitution; (ii) the most recent final equalization factor
certified to the county clerk by the Department of Revenue at

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

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

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

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

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

SB0484 Engrossed - 53 - LRB100 05148 HLH 15158 b
district in any affected county shall be included with the
equalized assessed value of the taxing district in counties
that have approved the referendum.
(f) Immediately after a referendum is held under this
Section, the county clerk of the county holding the referendum
shall give notice of the referendum having been held and its
results to all taxing districts that have all or a portion of
their equalized assessed valuation located in the county, the
county clerk of any other county in which any of the equalized
assessed valuation of any taxing district is located, and the
Department of Revenue. After the last referendum affecting a
multi-county taxing district is held, the Department of Revenue
shall determine whether the taxing district is subject to this
Law and, if so, shall notify the taxing district and the county
clerks of all of the counties in which a portion of the
equalized assessed valuation of the taxing district is located
that, beginning the following January 1, the taxing district is
subject to this Law. For each taxing district subject to
paragraph (2) of subsection (e) of this Section, the Department
of Revenue shall notify the taxing district and the county
clerks of all of the counties in which a portion of the
equalized assessed valuation of the taxing district is located
that, beginning January 1, 1997, the taxing district is subject
to this Law.
(g) Referenda held under this Section shall be conducted in
accordance with the Election Code.

SB0484 Engrossed - 54 - LRB100 05148 HLH 15158 b
(h) Notwithstanding any other provision of law, no
referenda may be held under this Section with respect to levy
years 2017 and 2018.
(Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
(35 ILCS 200/18-214)
Sec. 18-214. Referenda on removal of the applicability of
the Property Tax Extension Limitation Law to non-home rule
taxing districts.
(a) The provisions of this Section do not apply to a taxing
district that is subject to this Law because a majority of its
1990 equalized assessed value is in a county or counties
contiguous to a county of 3,000,000 or more inhabitants, or
because a majority of its 1994 equalized assessed value is in
an affected county and the taxing district was not subject to
this Law before the 1995 levy year.
(b) For purposes of this Section only:
"Taxing district" means any non-home rule taxing district
that became subject to this Law under Section 18-213 of this
Law.
"Equalized assessed valuation" means the equalized
assessed valuation for a taxing district for the immediately
preceding levy year.
(c) The county board of a county that became subject to
this Law by a referendum approved by the voters of the county
under Section 18-213 may, by ordinance or resolution, in the

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

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

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located in one or more counties in which the voters have
rejected the proposition under this Section, the equalized
assessed valuation of any taxing district in a county which
has held a referendum under Section 18-213 at which the
voters rejected that proposition, at the most recent
election at which the question was on the ballot in the
county, will be included with the equalized assessed value
of the taxing district in counties in which the voters have
rejected the referendum held under this Section.
(h) Immediately after a referendum is held under this
Section, the county clerk of the county holding the referendum
shall give notice of the referendum having been held and its
results to all taxing districts that have all or a portion of
their equalized assessed valuation located in the county, the
county clerk of any other county in which any of the equalized
assessed valuation of any such taxing district is located, and
the Department of Revenue. After the last referendum affecting
a multi-county taxing district is held, the Department of
Revenue shall determine whether the taxing district is no
longer subject to this Law and, if the taxing district is no
longer subject to this Law, the Department of Revenue shall
notify the taxing district and the county clerks of all of the
counties in which a portion of the equalized assessed valuation
of the taxing district is located that, beginning on January 1
of the year following the date of the last referendum, the
taxing district is no longer subject to this Law.

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(i) Notwithstanding any other provision of law, no
referenda may be held under this Section with respect to levy
years 2017 and 2018.
(Source: P.A. 89-718, eff. 3-7-97.)
Section 95. No acceleration or delay. Where this Act makes
changes in a statute that is represented in this Act by text
that is not yet or no longer in effect (for example, a Section
represented by multiple versions), the use of that text does
not accelerate or delay the taking effect of (i) the changes
made by this Act or (ii) provisions derived from any other
Public Act.
Section 99. Effective date. This Act takes effect upon
becoming law.