Bill Text: IL SB2073 | 2011-2012 | 97th General Assembly | Amended

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

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Bill Title: Amends the Property Tax Code. Provides that decisions of the Property Tax Appeal Board shall be made within 365 days after the date the appeal was received by the Board. Effective January 1, 2012.

Spectrum: Partisan Bill (Democrat 6-0)

Status: (Failed) 2013-01-08 - Session Sine Die [SB2073 Detail]

Download: Illinois-2011-SB2073-Amended.html

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Rep. Jack D. Franks

Filed: 5/25/2011

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AMENDMENT TO SENATE BILL 2073
AMENDMENT NO. ______. Amend Senate Bill 2073 by replacing
everything after the enacting clause with the following:
"Section 5. The Property Tax Code is amended by changing
Sections 27-25 and 27-30 as follows:
(35 ILCS 200/27-25)
Sec. 27-25. Form of hearing notice. Taxes may be levied or
imposed by the municipality or county in the special service
area at a rate or amount of tax sufficient to produce revenues
required to provide the special services. Prior to the first
levy of taxes in the special service area, notice shall be
given and a hearing shall be held under the provisions of
Sections 27-30 and 27-35. For purposes of this Section the
notice shall include:
(a) The time and place of hearing;
(b) The boundaries of the area by legal description

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and, where possible, by street location;
(c) The permanent tax index number of each parcel
located within the area;
(d) The nature of the proposed special services to be
provided within the special service area and a statement as
to whether the proposed special services are for new
construction, maintenance, or other purposes;
(e) A notification that all interested persons,
including all persons owning taxable real property located
within the special service area, will be given an
opportunity to be heard at the hearing regarding the tax
levy and an opportunity to file objections to the amount of
the tax levy if the tax is a tax upon property; and
(f) The maximum rate of taxes to be extended within the
special service area in any year and the maximum number of
years taxes will be levied if a maximum number of years is
to be established;
(g) The proposed tax levy for special services for the
initial year for which taxes will be levied;
(h) A statement of the estimated cost of each category
of special services to be provided for the initial year for
which taxes will be levied, including the administrative
costs associated with establishing the special service
area; and
(i) A tax impact statement containing estimates of the
tax rate required for the proposed special service area and

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estimates of the tax increase for taxpayers within the
proposed special service area for the initial year taxes
will be levied. Tax rates shall be estimated based on the
following factors: (i) the levy indicated in item (g) of
this Section and the equalized assessed valuation of all
property within the proposed special service area for the
year preceding the levy year; (ii) the levy indicated in
item (g) of this Section and the equalized assessed value
of all property within the proposed special service area
for the year preceding the levy year increased by 5%; (iii)
the levy indicated in item (g) of this Section and the
equalized assessed value of all property within the
proposed special service area for the year preceding the
levy year increased by 10%; (iv) the levy indicated in item
(g) of this Section and the equalized assessed value of all
property within the proposed special service area for the
year preceding the levy year decreased by 5%; (v) the levy
indicated in item (g) of this Section and the equalized
assessed value of all property within the special service
area for the year preceding the levy year decreased by 10%.
Tax increases shall be estimated from the computation of
the foregoing rates. For proposed special service areas
containing no residential property, the value shall be
applied to the median equalized assessed value of property
within the proposed special service area. For proposed
special service areas containing residential property, the

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rates shall be applied to the median equalized assessed
value of residential property within the proposed special
service area for the year preceding the levy year and the
median equalized assessed value of all other property
within the proposed special service area for the year
preceding the levy year. For purposes of this Section,
"residential property" means property for which at least
one of the homestead exemptions enumerated in Article 15 of
this Code has been applied in the year preceding the levy
year.
After the first levy of taxes within the special service
area, taxes may continue to be levied in subsequent years
without the requirement of an additional public hearing if the
tax rate does not exceed the rate specified in the notice for
the original public hearing and the taxes are not extended for
a longer period than the number of years specified in the
notice if a number of years is specified. Tax rates may be
increased and the period specified may be extended, if notice
is given and new public hearings are held in accordance with
Sections 27-30 and 27-35. A levy that includes an increase
greater than the lesser of 5% of the extension of taxes for the
preceding levy year for the special service area or the
percentage increase in the Consumer Price Index during the
12-month calendar year preceding the levy year may be extended
only if notice is given and a public hearing is held in
accordance with Sections 27-30 and 27-35. For purposes of this

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Section "Consumer Price Index" means the Consumer Price Index
for All Urban Consumers for all items published by the United
States Department of Labor.
(Source: P.A. 93-1013, eff. 8-24-04.)
(35 ILCS 200/27-30)
Sec. 27-30. Manner of notice. Prior to or within 60 days
after the adoption of the ordinance proposing the establishment
of a special service area the municipality or county shall fix
a time and a place for a public hearing. To the extent
practicable, the hearing shall be held within the boundaries of
the proposed special service area. Notice of the hearing shall
be given by publication and mailing, except that notice of a
public hearing to propose the establishment of a special
service area for weather modification purposes may be given by
publication only. Notice by publication shall be given by
publication at least once not less than 15 days prior to the
hearing in a newspaper of general circulation within the
municipality or county. Notice by mailing shall be given by
depositing the notice in the United States mails addressed to
the person or persons in whose name the general taxes for the
last preceding year were paid on each property lying within the
special service area. A notice shall be mailed not less than 10
days prior to the time set for the public hearing. In the event
taxes for the last preceding year were not paid, the notice
shall be sent to the person last listed on the tax rolls prior

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to that year as the owner of the property.
(Source: P.A. 82-282; 88-455.)
Section 99. Effective date. This Act takes effect January
1, 2012.".