Bill Text: IL SB2795 | 2009-2010 | 96th General Assembly | Enrolled

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Bill Title: Amends the Property Tax Code. Exempts property that is part of a special service area in which taxes are extended solely upon the value of the land from provisions of the Code concerning the assessment of subdivisions by not including the value of infrastructure improvements. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2010-07-29 - Public Act . . . . . . . . . 96-1396 [SB2795 Detail]

Download: Illinois-2009-SB2795-Enrolled.html

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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Section 27-75 as follows:
(35 ILCS 200/27-75)
Sec. 27-75. Extension of tax levy. If a property tax is
levied, the tax shall be extended by the county clerk in the
special service area in the manner provided by Articles 1
through 26 of this Code based on equalized assessed values as
established under Articles 1 through 26. The municipality or
county shall file a certified copy of the ordinance creating
the special service area, including an accurate map thereof, a
copy of the public hearing notice, and a description of the
special services to be provided, with the county clerk. The
corporate authorities of the municipality or county may levy
taxes in the special service area prior to the date the levy
must be filed with the county clerk, for the same year in which
the ordinance and map are filed with the county clerk. In
addition, the corporate authorities shall file a certified copy
of each ordinance levying taxes in the special service area on
or before the last Tuesday of December of each year and shall
file a certified copy of any ordinance authorizing the issuance

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of bonds and providing for a property tax levy in the area by
December 31 of the year of the first levy.
In lieu of or in addition to an ad valorem property tax, a
special tax may be levied and extended within the special
service area on any other basis that provides a rational
relationship between the amount of the tax levied against each
lot, block, tract and parcel of land in the special service
area and the special service benefit rendered. In that case, a
special tax roll shall be prepared containing: (a) a
description of the special services to be provided, (b) an
explanation of the method of spreading the special tax, (c) a
list of lots, blocks, tracts and parcels of land in the special
service area, and (d) the amount assessed against each. The
special tax roll shall be included in the ordinance
establishing the special service area or in an amendment of the
ordinance, and shall be filed with the county clerk for use in
extending the tax. The lien and foreclosure remedies provided
in Article 9 of the Illinois Municipal Code shall apply upon
non-payment of the special tax.
As an alternative to an ad valorem tax based on the whole
equalized assessed value of the property, the corporate
authorities may provide for the ad valorem tax to be extended
solely upon the equalized assessed value of the land in a
special service area, without regard to improvements, if the
equalized assessed value of the land in the special service
area is at least 75% of the total of the whole equalized

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assessed value of property within the special service area at
the time that it was established. If the corporate authorities
choose to provide for this method of taxation on the land value
only, then each notice given in connection with the special
service area must include a statement in substantially the
following form: "The taxes to be extended shall be upon the
equalized assessed value of the land in the proposed special
service area, without regard to improvements. Section 10-30 of
this Code does not apply to any property that is part of a
special service area created under this paragraph, namely,
property for which the ad valorem taxes are extended solely
upon the equalized assessed value of the land in the special
service area, without regard to improvements.
(Source: P.A. 93-1013, eff. 8-24-04.)
Section 99. Effective date. This Act takes effect upon