093_HB1152

 
                                     LRB093 07640 SJM 07819 b

 1        AN ACT concerning disabled persons.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Economic Development Area  Tax  Increment
 5    Allocation Act is amended by changing Section 6 as follows:

 6        (20 ILCS 620/6) (from Ch. 67 1/2, par. 1006)
 7        Sec.  6.   Filing  with  county  clerk;  certification of
 8    initial equalized assessed value.
 9        (a)  The municipality shall file a certified copy of  any
10    ordinance  authorizing tax increment allocation financing for
11    an economic development project area with the  county  clerk,
12    and  the  county clerk shall immediately thereafter determine
13    (1) the most recently ascertained equalized assessed value of
14    each lot, block, tract or parcel of real property within  the
15    economic   development  project  area  from  which  shall  be
16    deducted  the  homestead  exemptions  provided  by   Sections
17    15-167,  15-170,  and  15-175 of the Property Tax Code, which
18    value shall be the "initial equalized assessed value" of each
19    such piece of property, and (2) the total equalized  assessed
20    value  of  all  taxable  real  property  within  the economic
21    development project area by adding together the most recently
22    ascertained equalized assessed value  of  each  taxable  lot,
23    block, tract, or parcel of real property within such economic
24    development  project  area,  from which shall be deducted the
25    homestead exemptions provided by Sections 15-167, 15-170, and
26    15-175 of the Property  Tax  Code,  and  shall  certify  such
27    amount as the "total initial equalized assessed value" of the
28    taxable real property within the economic development project
29    area.
30        (b)  After  the  county  clerk  has  certified the "total
31    initial  equalized  assessed  value"  of  the  taxable   real
 
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 1    property  in  the  economic development project area, then in
 2    respect to  every  taxing  district  containing  an  economic
 3    development  project  area,  the  county  clerk  or any other
 4    official required by law  to  ascertain  the  amount  of  the
 5    equalized  assessed value of all taxable property within that
 6    taxing district for the purpose of  computing  the  rate  per
 7    cent  of tax to be extended upon taxable property within that
 8    taxing district, shall  in  every  year  that  tax  increment
 9    allocation  financing  is  in  effect ascertain the amount of
10    value of taxable property in an economic development  project
11    area  by  including  in  that amount the lower of the current
12    equalized assessed value  or  the  certified  "total  initial
13    equalized  assessed  value"  of  all taxable real property in
14    such area. The rate per  cent  of  tax  determined  shall  be
15    extended  to  the  current  equalized  assessed  value of all
16    property in the economic development project area in the same
17    manner as the rate per cent of tax is extended to  all  other
18    taxable  property  in  the  taxing  district.   The method of
19    allocating  taxes  established  under  this   Section   shall
20    terminate   when   the   municipality   adopts  an  ordinance
21    dissolving the special tax allocation fund for  the  economic
22    development    project   area,   terminating   the   economic
23    development project area, and  terminating  the  use  of  tax
24    increment  allocation  financing for the economic development
25    project area.  This Act shall not be construed  as  relieving
26    property  owners  within an economic development project area
27    from  paying  a  uniform  rate  of  taxes  upon  the  current
28    equalized  assessed  value  of  their  taxable  property   as
29    provided in the Property Tax Code.
30    (Source: P.A. 88-670, eff. 12-2-94.)

31        Section 10.  The Property Tax Code is amended by changing
32    Sections  15-10, 20-178, and 21-135 and adding Section 15-167
33    as follows:
 
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 1        (35 ILCS 200/15-10)
 2        Sec.    15-10.  Exempt    property;    procedures     for
 3    certification.   All  property  granted  an  exemption by the
 4    Department pursuant to the requirements of Section  15-5  and
 5    described   in  the  Sections  following  Section  15-30  and
 6    preceding Section 16-5, to the  extent  therein  limited,  is
 7    exempt  from  taxation.  In  order  to  maintain  that exempt
 8    status, the  titleholder  or  the  owner  of  the  beneficial
 9    interest  of  any  property that is exempt must file with the
10    chief county assessment officer, on or before January  31  of
11    each year (May 31 in the case of property exempted by Section
12    15-167  or  15-170),  an  affidavit stating whether there has
13    been any change in the ownership or use of  the  property  or
14    the  status of the owner-resident, or that a disabled veteran
15    who  qualifies  under  Section  15-165  owned  and  used  the
16    property as of January 1 of that year.   The  nature  of  any
17    change shall be stated in the affidavit.   Failure to file an
18    affidavit shall, in the discretion of the assessment officer,
19    constitute cause to terminate the exemption of that property,
20    notwithstanding any other provision of this Code. Owners of 5
21    or more such exempt parcels within a county may file a single
22    annual  affidavit  in  lieu  of an affidavit for each parcel.
23    The  assessment  officer,  upon  request,  shall  furnish  an
24    affidavit form to the owners, in which the  owner  may  state
25    whether  there has been any change in the ownership or use of
26    the property or status of the owner or resident as of January
27    1 of that year. The owner of 5 or more exempt  parcels  shall
28    list  all the properties giving the same information for each
29    parcel as required of owners who file individual affidavits.
30        However,  titleholders  or  owners  of   the   beneficial
31    interest  in any property exempted under any of the following
32    provisions are not required to submit an annual filing  under
33    this Section:
34             (1)  Section  15-45  (burial grounds) in counties of
 
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 1        less  than  3,000,000  inhabitants   and   owned   by   a
 2        not-for-profit organization.
 3             (2)  Section 15-40.
 4             (3)  Section 15-50 (United States property).
 5        If there is a change in use or ownership, however, notice
 6    must be filed pursuant to Section 15-20.
 7        An application for homestead exemptions shall be filed as
 8    provided   in  Section  15-167  (disabled  persons  homestead
 9    exemption),  Section  15-170   (senior   citizens   homestead
10    exemption), Section 15-172 (senior citizens assessment freeze
11    homestead  exemption),  and Section 15-175 (general homestead
12    exemption), respectively.
13    (Source: P.A. 92-333, eff. 8-10-01; 92-729, eff. 7-25-02.)

14        (35 ILCS 200/15-167 new)
15        Sec.  15-167.  Disabled persons homestead exemption.
16        (a)  Beginning with the assessment for the 2003 tax year,
17    an annual homestead exemption is granted to disabled  persons
18    in  the  amount  of  $5,000, except as provided in subsection
19    (c), to be deducted from the property's value as equalized or
20    assessed by the Department of Revenue.  The  disabled  person
21    shall  receive  the  homestead  exemption  upon  meeting  the
22    following requirements:
23             (1)  The property must be occupied as a residence by
24        the disabled person.
25             (2)  The  disabled  person's  adjusted  gross income
26        must be less than $16,000  as  reported  for  income  tax
27        purposes under the United States Internal Revenue Code.
28             (3)  The  disabled  person must be liable for paying
29        the real estate taxes on the property.
30             (4)  The disabled person must be an owner of  record
31        of  the property or have a legal or equitable interest in
32        the property as evidenced by a  written  instrument.   In
33        the  case  of a leasehold interest in property, the lease
 
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 1        must be for a single family residence.
 2        A person who is disabled during  the  current  assessment
 3    year is eligible to apply for this homestead exemption during
 4    that  assessment  year.   Application must be made during the
 5    application period in effect for the county of residence.  If
 6    a homestead exemption has been granted under this Section and
 7    the person  awarded  the  exemption  subsequently  becomes  a
 8    resident  of  a facility licensed under the Nursing Home Care
 9    Act, then the exemption shall continue (i)  so  long  as  the
10    residence continues to be occupied by the qualifying person's
11    spouse  or  (ii)  if  the residence remains unoccupied but is
12    still  owned  by  the  person  qualified  for  the  homestead
13    exemption.
14        (b)  For the purposes of this Section, "disabled  person"
15    means  a  person  unable to engage in any substantial gainful
16    activity by reason of a medically  determinable  physical  or
17    mental impairment that (i) can be expected to result in death
18    or  (ii)  has  lasted  or  can  be  expected  to  last  for a
19    continuous period of  not  less  than  12  months.   Disabled
20    persons  applying  for  the exemption under this Section must
21    submit proof of the disability in the  manner  prescribed  by
22    the chief county assessment officer.  Proof that an applicant
23    is  eligible to receive disability benefits under the federal
24    Social Security  Act  constitutes  proof  of  disability  for
25    purposes  of  this Section.  Issuance of an Illinois Disabled
26    Person Identification Card to the applicant stating that  the
27    possessor  is  under  a  Class  2  disability,  as defined in
28    Section  4A  of  the  Illinois   Identification   Card   Act,
29    constitutes  proof  that  the person is a disabled person for
30    purposes of this Section.   A  disabled  person  not  covered
31    under  the  federal  Social Security Act and not presenting a
32    Disabled Person Identification Card stating that the claimant
33    is under  a  Class  2  disability  shall  be  examined  by  a
34    physician  designated by the chief county assessment officer,
 
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 1    and the status as a disabled person shall be determined using
 2    the standards of  the  Social  Security  Administration.  The
 3    applicant shall pay the costs of any required examination.
 4        (c)  For  land  improved  with  (i) an apartment building
 5    owned and operated as a  cooperative  or  (ii)  a  life  care
 6    facility  as  defined  under  Section  2  of  the  Life  Care
 7    Facilities  Act  that  is considered to be a cooperative, the
 8    maximum  reduction  from  the  value  of  the  property,   as
 9    equalized  or assessed by the Department, shall be multiplied
10    by the number of apartments or units occupied by  a  disabled
11    person.  The  disabled  person  shall  receive  the homestead
12    exemption upon meeting the following requirements:
13             (1)  The property must be occupied as a residence by
14        the disabled person.
15             (2)  The disabled  person's  adjusted  gross  income
16        must  be  less  than  $16,000  as reported for income tax
17        purposes under the United States Internal Revenue Code.
18             (3)  The disabled person must be liable by  contract
19        with  the  owner  or  owners  of  record  for  paying the
20        apportioned  property  taxes  on  the  property  of   the
21        cooperative or life care facility.  In the case of a life
22        care  facility,  the  disabled  person must be liable for
23        paying the apportioned property taxes under a  life  care
24        contract  as  defined  in  Section  2  of  the  Life Care
25        Facilities Act.
26             (4)  The disabled person must be an owner of  record
27        of  a  legal  or  equitable  interest  in the cooperative
28        apartment building.  A leasehold interest does  not  meet
29        this requirement.
30    If  a  homestead  exemption is granted under this subsection,
31    the cooperative association or management firm  shall  credit
32    the  savings  resulting from the exemption to the apportioned
33    tax liability of the qualifying disabled person.   The  chief
34    county  assessment  officer may request reasonable proof that
 
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 1    the association or firm has properly credited the  exemption.
 2    A  person who willfully refuses to credit an exemption to the
 3    qualified disabled person is guilty of a Class B misdemeanor.
 4        (d)  The chief county assessment officer shall  determine
 5    the   eligibility   of  property  to  receive  the  homestead
 6    exemption  according  to  guidelines   established   by   the
 7    Department.   After  a person has received an exemption under
 8    this Section, an annual verification of eligibility  for  the
 9    exemption shall be mailed to the taxpayer.
10        The chief county assessment officer shall provide to each
11    person  granted  a  homestead  exemption under this Section a
12    form to designate any other person to receive a duplicate  of
13    any  notice  of  delinquency in the payment of taxes assessed
14    and  levied  under  this  Code  on  the  person's  qualifying
15    property.  The duplicate notice shall be in addition  to  the
16    notice  required  to  be provided to the person receiving the
17    exemption and shall be given in the manner required  by  this
18    Code.  The person filing the request for the duplicate notice
19    shall  pay  an  administrative  fee of $5 to the chief county
20    assessment officer.  The assessment officer shall  then  file
21    the executed designation with the county collector, who shall
22    issue  the duplicate notices as indicated by the designation.
23    A designation may be rescinded by the disabled person in  the
24    manner required by the chief county assessment officer.
25        (e)  This Section is a denial and limitation of home rule
26    powers  and  functions  under  subsection (g) of Section 6 of
27    Article VII of the Illinois Constitution.

28        (35 ILCS 200/20-178)
29        Sec.  20-178.  Certificate of  error;  refund;  interest.
30    When   the   county   collector  makes  any  refunds  due  on
31    certificates of error issued  under  Sections  14-15  through
32    14-25  that  have  been  either certified or adjudicated, the
33    county collector shall  pay  the  taxpayer  interest  on  the
 
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 1    amount of the refund at the rate of 0.5% per month.
 2        No  interest shall be due under this Section for any time
 3    prior to 60 days after the effective date of this  amendatory
 4    Act  of  the 91st General Assembly. For certificates of error
 5    issued prior to the effective date of this amendatory Act  of
 6    the 91st General Assembly, the county collector shall pay the
 7    taxpayer  interest  from  60 days after the effective date of
 8    this amendatory Act of the 91st General  Assembly  until  the
 9    date  the refund is paid. For certificates of error issued on
10    or after the effective date of this  amendatory  Act  of  the
11    91st  General  Assembly,  interest shall be paid from 60 days
12    after the certificate of error is issued by the chief  county
13    assessment  officer  to the date the refund is made. To cover
14    the  cost   of   interest,   the   county   collector   shall
15    proportionately  reduce  the  distribution of taxes collected
16    for each taxing district in which the property is situated.
17        This Section shall not apply to any certificate of  error
18    granting  a homestead exemption under Section 15-167, 15-170,
19    15-172, or 15-175.
20    (Source: P.A. 91-393, eff. 7-30-99.)

21        (35 ILCS 200/21-135)
22        Sec. 21-135.  Mailed notice of application  for  judgment
23    and  sale.   Not  less  than  15  days  before  the  date  of
24    application  for  judgment and sale of delinquent properties,
25    the county collector shall mail, by registered  or  certified
26    mail,  a  notice  of the forthcoming application for judgment
27    and sale to the  person  shown  by  the  current  collector's
28    warrant  book  to  be  the party in whose name the taxes were
29    last assessed and, if  applicable,  to  the  party  specified
30    under  Section 15-167 or 15-170. The notice shall include the
31    intended dates of  application  for  judgment  and  sale  and
32    commencement   of   the   sale,  and  a  description  of  the
33    properties. The county collector must present  proof  of  the
 
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 1    mailing   to   the  court  along  with  the  application  for
 2    judgement.
 3        In counties with less than 3,000,000 inhabitants, a  copy
 4    of  this  notice shall also be mailed by the county collector
 5    by registered or certified mail to any lienholder  of  record
 6    who  annually  requests  a copy of the notice. The failure of
 7    the county collector to mail a notice or its non-delivery  to
 8    the lienholder shall not affect the validity of the judgment.
 9        In  counties  with  3,000,000 or more inhabitants, notice
10    shall not be mailed to any person when, under Section  14-15,
11    a  certificate  of  error  has  been  executed  by the county
12    assessor or by both the county assessor and board of  appeals
13    (until  the  first  Monday  in December 1998 and the board of
14    review beginning  the  first  Monday  in  December  1998  and
15    thereafter),  except as provided by court order under Section
16    21-120.
17        The collector shall collect $10 from the proceeds of each
18    sale to cover the costs of registered  or  certified  mailing
19    and the costs of advertisement and publication. If a taxpayer
20    pays  the  taxes  on  the  property  after  the notice of the
21    forthcoming application for judgment and sale is  mailed  but
22    before the sale is made, then the collector shall collect $10
23    from  the  taxpayer  to  cover  the  costs  of  registered or
24    certified  mailing  and  the  costs  of   advertisement   and
25    publication.
26    (Source:  P.A.  89-126,  eff.  7-11-95; 89-671, eff. 8-14-96;
27    90-334, eff. 8-8-97.)

28        Section 15.  The County Economic Development Project Area
29    Property Tax Allocation Act is amended by changing Section  6
30    as follows:

31        (55 ILCS 85/6) (from Ch. 34, par. 7006)
32        Sec.  6.   Filing  with  county  clerk;  certification of
 
                            -10-     LRB093 07640 SJM 07819 b
 1    initial equalized assessed value.
 2        (a)  The county  shall  file  a  certified  copy  of  any
 3    ordinance  authorizing  property tax allocation financing for
 4    an economic development project area with the  county  clerk,
 5    and  the  county clerk shall immediately thereafter determine
 6    (1) the most recently ascertained equalized assessed value of
 7    each lot, block, tract or parcel of real property within  the
 8    economic   development  project  area  from  which  shall  be
 9    deducted  the  homestead  exemptions  provided  by   Sections
10    15-167,  15-170,  and  15-175 of the Property Tax Code, which
11    value shall be the "initial equalized assessed value" of each
12    such piece of property, and (2) the total equalized  assessed
13    value  of  all  taxable  real  property  within  the economic
14    development project area by adding together the most recently
15    ascertained equalized assessed value  of  each  taxable  lot,
16    block, tract, or parcel of real property within such economic
17    development  project  area,  from which shall be deducted the
18    homestead exemptions provided by Sections 15-167, 15-170, and
19    15-175 of the  Property  Tax  Code.  Upon  receiving  written
20    notice  from the Department of its approval and certification
21    of such economic development project area, the  county  clerk
22    shall  immediately  certify such amount as the "total initial
23    equalized assessed value" of the taxable property within  the
24    economic development project area.
25        (b)  After  the  county  clerk  has  certified the "total
26    initial  equalized  assessed  value"  of  the  taxable   real
27    property  in  the  economic development project area, then in
28    respect to  every  taxing  district  containing  an  economic
29    development  project  area,  the  county  clerk  or any other
30    official required by law  to  ascertain  the  amount  of  the
31    equalized  assessed value of all taxable property within that
32    taxing district for the purpose of computing the rate percent
33    of tax to be extended upon taxable property within the taxing
34    district, shall in every year that  property  tax  allocation
 
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 1    financing  is  in  effect  ascertain  the  amount of value of
 2    taxable property in an economic development project  area  by
 3    including  in  that amount the lower of the current equalized
 4    assessed value or  the  certified  "total  initial  equalized
 5    assessed  value"  of  all taxable real property in such area.
 6    The rate percent of tax determined shall be extended  to  the
 7    current  equalized  assessed  value  of  all  property in the
 8    economic development project area in the same manner  as  the
 9    rate percent of tax is extended to all other taxable property
10    in  the  taxing  district.   The  method  of allocating taxes
11    established under  this  Section  shall  terminate  when  the
12    county   adopts  an  ordinance  dissolving  the  special  tax
13    allocation fund for the economic  development  project  area.
14    This  Act shall not be construed as relieving property owners
15    within an economic development project  area  from  paying  a
16    uniform  rate  of  taxes  upon the current equalized assessed
17    value of their taxable property as provided in  the  Property
18    Tax Code.
19    (Source: P.A. 88-670, eff. 12-2-94.)

20        Section 20.  The County Economic Development Project Area
21    Tax  Increment  Allocation Act of 1991 is amended by changing
22    Section 45 as follows:

23        (55 ILCS 90/45) (from Ch. 34, par. 8045)
24        Sec. 45.  Filing  with  county  clerk;  certification  of
25    initial equalized assessed value.
26        (a)  A  county that has by ordinance approved an economic
27    development plan, established an economic development project
28    area, and adopted tax increment allocation financing for that
29    area  shall  file  certified  copies  of  the  ordinance   or
30    ordinances   with  the  county  clerk.   Upon  receiving  the
31    ordinance or ordinances, the county clerk  shall  immediately
32    determine   (i)   the  most  recently  ascertained  equalized
 
                            -12-     LRB093 07640 SJM 07819 b
 1    assessed value of each lot, block, tract, or parcel  of  real
 2    property  within  the  economic development project area from
 3    which shall be deducted the homestead exemptions provided  by
 4    Sections  15-167, 15-170, and 15-175 of the Property Tax Code
 5    (that value being the "initial equalized assessed  value"  of
 6    each  such  piece  of  property) and (ii) the total equalized
 7    assessed value  of  all  taxable  real  property  within  the
 8    economic development project area by adding together the most
 9    recently ascertained equalized assessed value of each taxable
10    lot,  block,  tract,  or  parcel  of real property within the
11    economic  development  project  area,  from  which  shall  be
12    deducted  the  homestead  exemptions  provided  by   Sections
13    15-167,  15-170,  and  15-175  of  the Property Tax Code, and
14    shall certify that amount as  the  "total  initial  equalized
15    assessed  value"  of  the  taxable  real  property within the
16    economic development project area.
17        (b)  After the county  clerk  has  certified  the  "total
18    initial   equalized  assessed  value"  of  the  taxable  real
19    property in the economic development project  area,  then  in
20    respect  to  every  taxing  district  containing  an economic
21    development project area,  the  county  clerk  or  any  other
22    official  required  by  law  to  ascertain  the amount of the
23    equalized assessed value of all taxable property  within  the
24    taxing  district  for  the  purpose of computing the rate per
25    cent of tax to be extended upon taxable property  within  the
26    taxing  district  shall,  in  every  year  that tax increment
27    allocation financing is in effect, ascertain  the  amount  of
28    value  of taxable property in an economic development project
29    area by including in that amount the  lower  of  the  current
30    equalized  assessed  value  or  the  certified "total initial
31    equalized assessed value" of all taxable real property in the
32    area.  The rate per cent of tax determined shall be  extended
33    to  the  current  equalized assessed value of all property in
34    the economic development project area in the same  manner  as
 
                            -13-     LRB093 07640 SJM 07819 b
 1    the  rate  per  cent  of tax is extended to all other taxable
 2    property in the taxing district.   The  method  of  extending
 3    taxes established under this Section shall terminate when the
 4    county   adopts  an  ordinance  dissolving  the  special  tax
 5    allocation fund for the economic  development  project  area.
 6    This  Act shall not be construed as relieving property owners
 7    within an economic development project  area  from  paying  a
 8    uniform  rate  of  taxes  upon the current equalized assessed
 9    value of their taxable property as provided in  the  Property
10    Tax Code.
11    (Source: P.A. 87-1; 88-670, eff. 12-2-94.)

12        Section  25.   The  Illinois Municipal Code is amended by
13    changing Sections 11-74.4-8,  11-74.4-9,  and  11-74.6-40  as
14    follows:

15        (65 ILCS 5/11-74.4-8) (from Ch. 24, par. 11-74.4-8)
16        Sec.  11-74.4-8.  Tax  increment allocation financing.  A
17    municipality may not  adopt  tax  increment  financing  in  a
18    redevelopment  project  area after the effective date of this
19    amendatory Act of 1997 that will encompass an  area  that  is
20    currently  included  in  an enterprise zone created under the
21    Illinois  Enterprise  Zone  Act  unless  that   municipality,
22    pursuant  to Section 5.4 of the Illinois Enterprise Zone Act,
23    amends the enterprise zone designating ordinance to limit the
24    eligibility for tax abatements as provided in  Section  5.4.1
25    of  the Illinois Enterprise Zone Act.  A municipality, at the
26    time a redevelopment project area is  designated,  may  adopt
27    tax  increment  allocation  financing by passing an ordinance
28    providing that the ad valorem taxes, if any, arising from the
29    levies upon  taxable  real  property  in  such  redevelopment
30    project  area by taxing districts and tax rates determined in
31    the manner provided in paragraph  (c)  of  Section  11-74.4-9
32    each  year  after  the  effective date of the ordinance until
 
                            -14-     LRB093 07640 SJM 07819 b
 1    redevelopment project costs  and  all  municipal  obligations
 2    financing  redevelopment  project  costs  incurred under this
 3    Division have been paid shall be divided as follows:
 4        (a)  That portion of taxes levied upon each taxable  lot,
 5    block, tract or parcel of real property which is attributable
 6    to  the  lower of the current equalized assessed value or the
 7    initial equalized assessed value of each  such  taxable  lot,
 8    block,  tract or parcel of real property in the redevelopment
 9    project area shall be allocated to and when  collected  shall
10    be  paid  by  the county collector to the respective affected
11    taxing districts in the manner required by law in the absence
12    of the adoption of tax increment allocation financing.
13        (b)  Except from a tax levied by  a  township  to  retire
14    bonds  issued to satisfy court-ordered damages, that portion,
15    if any, of such taxes which is attributable to  the  increase
16    in  the  current equalized assessed valuation of each taxable
17    lot,  block,  tract  or  parcel  of  real  property  in   the
18    redevelopment   project  area  over  and  above  the  initial
19    equalized assessed value of each property in the project area
20    shall be allocated to and when collected shall be paid to the
21    municipal treasurer who  shall  deposit  said  taxes  into  a
22    special  fund  called  the special tax allocation fund of the
23    municipality for the purpose of paying redevelopment  project
24    costs and obligations incurred in the payment thereof. In any
25    county  with  a  population  of  3,000,000  or  more that has
26    adopted a procedure for collecting taxes  that  provides  for
27    one or more of the installments of the taxes to be billed and
28    collected  on  an  estimated  basis,  the municipal treasurer
29    shall be paid for deposit in the special tax allocation  fund
30    of  the municipality, from the taxes collected from estimated
31    bills issued for property in the redevelopment project  area,
32    the  difference  between  the  amount actually collected from
33    each taxable lot, block, tract, or parcel  of  real  property
34    within   the   redevelopment   project  area  and  an  amount
 
                            -15-     LRB093 07640 SJM 07819 b
 1    determined by multiplying the rate at which taxes  were  last
 2    extended  against the taxable lot, block, track, or parcel of
 3    real property in the manner provided  in  subsection  (c)  of
 4    Section  11-74.4-9 by the initial equalized assessed value of
 5    the property divided by the number of installments  in  which
 6    real estate taxes are billed and collected within the county;
 7    provided  that the payments on or before December 31, 1999 to
 8    a municipal treasurer shall be  made  only  if  each  of  the
 9    following conditions are met:
10             (1)  The  total  equalized  assessed  value  of  the
11        redevelopment  project  area  as  last determined was not
12        less than 175% of the total  initial  equalized  assessed
13        value.
14             (2)  Not  more  than  50%  of  the  total  equalized
15        assessed  value of the redevelopment project area as last
16        determined  is  attributable  to  a  piece  of   property
17        assigned a single real estate index number.
18             (3)  The municipal clerk has certified to the county
19        clerk that the municipality has issued its obligations to
20        which  there  has  been  pledged the incremental property
21        taxes of the redevelopment project area or  taxes  levied
22        and  collected on any or all property in the municipality
23        or the full faith and credit of the municipality  to  pay
24        or   secure   payment   for  all  or  a  portion  of  the
25        redevelopment project costs. The certification  shall  be
26        filed   annually  no  later  than  September  1  for  the
27        estimated taxes to be distributed in the following  year;
28        however,  for  the  year  1992 the certification shall be
29        made at any time on or before March 31, 1992.
30             (4)  The municipality has  not  requested  that  the
31        total  initial  equalized assessed value of real property
32        be adjusted as provided  in  subsection  (b)  of  Section
33        11-74.4-9.
34    The  conditions  of  paragraphs  (1) through (4) do not apply
 
                            -16-     LRB093 07640 SJM 07819 b
 1    after December 31, 1999 to payments to a municipal  treasurer
 2    made  by a county with 3,000,000 or more inhabitants that has
 3    adopted an estimated billing procedure for collecting  taxes.
 4    If  a county that has adopted the estimated billing procedure
 5    makes  an  erroneous  overpayment  of  tax  revenue  to   the
 6    municipal  treasurer,  then  the  county may seek a refund of
 7    that  overpayment.  The  county  shall  send  the   municipal
 8    treasurer  a  notice  of  liability for the overpayment on or
 9    before the mailing date of the  next  real  estate  tax  bill
10    within the county.  The refund shall be limited to the amount
11    of the overpayment.
12        It  is  the  intent  of  this  Division  that  after  the
13    effective   date   of   this   amendatory   Act   of  1988  a
14    municipality's own ad valorem  tax  arising  from  levies  on
15    taxable  real  property  be  included in the determination of
16    incremental revenue in the manner provided in  paragraph  (c)
17    of  Section  11-74.4-9.  If  the municipality does not extend
18    such a tax, it shall annually deposit in  the  municipality's
19    Special  Tax  Increment  Fund  an  amount equal to 10% of the
20    total  contributions  to  the  fund  from  all  other  taxing
21    districts in that year.  The annual 10% deposit  required  by
22    this  paragraph  shall  be  limited  to  the actual amount of
23    municipally produced incremental tax  revenues  available  to
24    the  municipality from taxpayers located in the redevelopment
25    project area in that year if:  (a)  the  plan  for  the  area
26    restricts  the  use  of  the property primarily to industrial
27    purposes, (b) the municipality establishing the redevelopment
28    project area is a home-rule community with a 1990  population
29    of  between 25,000 and 50,000, (c) the municipality is wholly
30    located within a  county  with  a  1990  population  of  over
31    750,000   and   (d)   the   redevelopment  project  area  was
32    established by the municipality prior to June 1, 1990.   This
33    payment  shall  be  in  lieu  of a contribution of ad valorem
34    taxes on real property. If  no  such  payment  is  made,  any
 
                            -17-     LRB093 07640 SJM 07819 b
 1    redevelopment  project  area  of  the  municipality  shall be
 2    dissolved.
 3        If a municipality has adopted  tax  increment  allocation
 4    financing  by  ordinance  and  the  County  Clerk  thereafter
 5    certifies  the  "total  initial  equalized  assessed value as
 6    adjusted"  of  the  taxable   real   property   within   such
 7    redevelopment   project   area  in  the  manner  provided  in
 8    paragraph (b) of Section 11-74.4-9, each year after the  date
 9    of  the certification of the total initial equalized assessed
10    value as adjusted until redevelopment project costs  and  all
11    municipal  obligations  financing redevelopment project costs
12    have been paid the ad valorem taxes, if any, arising from the
13    levies upon the taxable real property in  such  redevelopment
14    project  area by taxing districts and tax rates determined in
15    the manner provided in paragraph  (c)  of  Section  11-74.4-9
16    shall be divided as follows:
17             (1)  That  portion  of  the  taxes  levied upon each
18        taxable lot, block, tract  or  parcel  of  real  property
19        which  is  attributable  to  the  lower  of  the  current
20        equalized  assessed  value or "current equalized assessed
21        value as adjusted"  or  the  initial  equalized  assessed
22        value  of  each such taxable lot, block, tract, or parcel
23        of real property  existing  at  the  time  tax  increment
24        financing  was adopted, minus the total current homestead
25        exemptions  provided  by  Sections  15-167,  15-170,  and
26        15-175 of the Property  Tax  Code  in  the  redevelopment
27        project  area  shall  be  allocated to and when collected
28        shall be paid by the county collector to  the  respective
29        affected  taxing  districts in the manner required by law
30        in  the  absence  of  the  adoption  of   tax   increment
31        allocation financing.
32             (2)  That  portion,  if  any, of such taxes which is
33        attributable to the increase  in  the  current  equalized
34        assessed  valuation of each taxable lot, block, tract, or
 
                            -18-     LRB093 07640 SJM 07819 b
 1        parcel of real  property  in  the  redevelopment  project
 2        area, over and above the initial equalized assessed value
 3        of  each  property  existing  at  the  time tax increment
 4        financing was adopted, minus the total current  homestead
 5        exemptions  pertaining to each piece of property provided
 6        by Sections 15-167, 15-170, and 15-175  of  the  Property
 7        Tax  Code  in  the  redevelopment  project area, shall be
 8        allocated to and when collected  shall  be  paid  to  the
 9        municipal  Treasurer, who shall deposit said taxes into a
10        special fund called the special tax  allocation  fund  of
11        the  municipality for the purpose of paying redevelopment
12        project costs and obligations  incurred  in  the  payment
13        thereof.
14        The municipality may pledge in the ordinance the funds in
15    and  to  be  deposited in the special tax allocation fund for
16    the payment of such costs and obligations.  No  part  of  the
17    current  equalized assessed valuation of each property in the
18    redevelopment project area attributable to any increase above
19    the total initial equalized  assessed  value,  or  the  total
20    initial   equalized  assessed  value  as  adjusted,  of  such
21    properties shall be used in  calculating  the  general  State
22    school  aid  formula,  provided  for  in  Section 18-8 of the
23    School Code, until such time  as  all  redevelopment  project
24    costs have been paid as provided for in this Section.
25        Whenever  a  municipality issues bonds for the purpose of
26    financing redevelopment project costs, such municipality  may
27    provide  by ordinance for the appointment of a trustee, which
28    may be any trust  company  within  the  State,  and  for  the
29    establishment  of  such funds or accounts to be maintained by
30    such trustee as the  municipality  shall  deem  necessary  to
31    provide  for  the security and payment of the bonds.  If such
32    municipality provides for the appointment of a trustee,  such
33    trustee  shall  be  considered  the  assignee of any payments
34    assigned by the municipality pursuant to such  ordinance  and
 
                            -19-     LRB093 07640 SJM 07819 b
 1    this  Section.   Any amounts paid to such trustee as assignee
 2    shall be deposited  in  the  funds  or  accounts  established
 3    pursuant  to  such trust agreement, and shall be held by such
 4    trustee in trust for the benefit of the holders of the bonds,
 5    and such holders shall have a lien on and a security interest
 6    in such funds  or  accounts  so  long  as  the  bonds  remain
 7    outstanding  and  unpaid.  Upon  retirement of the bonds, the
 8    trustee shall  pay  over  any  excess  amounts  held  to  the
 9    municipality for deposit in the special tax allocation fund.
10        When such redevelopment projects costs, including without
11    limitation  all municipal obligations financing redevelopment
12    project costs incurred under this Division, have  been  paid,
13    all   surplus   funds  then  remaining  in  the  special  tax
14    allocation fund shall be distributed by  being  paid  by  the
15    municipal   treasurer  to  the  Department  of  Revenue,  the
16    municipality  and  the  county  collector;   first   to   the
17    Department   of   Revenue  and  the  municipality  in  direct
18    proportion to the tax incremental revenue received  from  the
19    State  and  the  municipality,  but  not  to exceed the total
20    incremental  revenue  received  from   the   State   or   the
21    municipality   less   any   annual  surplus  distribution  of
22    incremental revenue previously made; with any remaining funds
23    to be paid to the  County  Collector  who  shall  immediately
24    thereafter  pay  said  funds  to  the taxing districts in the
25    redevelopment project area in the same manner and  proportion
26    as  the  most  recent distribution by the county collector to
27    the affected districts  of  real  property  taxes  from  real
28    property in the redevelopment project area.
29        Upon  the  payment  of  all  redevelopment project costs,
30    retirement of obligations and the distribution of any  excess
31    monies pursuant to this Section, the municipality shall adopt
32    an  ordinance  dissolving the special tax allocation fund for
33    the  redevelopment   project   area   and   terminating   the
34    designation   of   the   redevelopment   project  area  as  a
 
                            -20-     LRB093 07640 SJM 07819 b
 1    redevelopment  project  area.   Municipalities  shall  notify
 2    affected  taxing  districts  prior  to  November  1  if   the
 3    redevelopment project area is to be terminated by December 31
 4    of that same year.  If a municipality extends estimated dates
 5    of  completion  of  a redevelopment project and retirement of
 6    obligations to finance a redevelopment project, as allowed by
 7    this amendatory Act of 1993, that extension shall not  extend
 8    the property tax increment allocation financing authorized by
 9    this  Section.   Thereafter the rates of the taxing districts
10    shall be extended and taxes levied, collected and distributed
11    in the manner applicable in the absence of  the  adoption  of
12    tax increment allocation financing.
13        Nothing  in  this Section shall be construed as relieving
14    property in  such  redevelopment  project  areas  from  being
15    assessed as provided in the Property Tax Code or as relieving
16    owners  of such property from paying a uniform rate of taxes,
17    as required by  Section  4  of  Article  9  of  the  Illinois
18    Constitution.
19    (Source: P.A.  91-190,  eff.  7-20-99;  91-478, eff. 11-1-99;
20    92-16, eff. 6-28-01.)

21        (65 ILCS 5/11-74.4-9) (from Ch. 24, par. 11-74.4-9)
22        Sec. 11-74.4-9.  Equalized assessed value of property.
23        (a) If a  municipality  by  ordinance  provides  for  tax
24    increment allocation financing pursuant to Section 11-74.4-8,
25    the  county  clerk immediately thereafter shall determine (1)
26    the most recently ascertained  equalized  assessed  value  of
27    each lot, block, tract or parcel of real property within such
28    redevelopment  project  area from which shall be deducted the
29    homestead exemptions provided by Sections 15-167, 15-170, and
30    15-175 of the Property Tax Code, which  value  shall  be  the
31    "initial  equalized  assessed  value"  of  each such piece of
32    property, and (2) the total equalized assessed value  of  all
33    taxable  real property within such redevelopment project area
 
                            -21-     LRB093 07640 SJM 07819 b
 1    by adding together the most  recently  ascertained  equalized
 2    assessed  value  of each taxable lot, block, tract, or parcel
 3    of real property within such project area, from  which  shall
 4    be  deducted  the  homestead  exemptions provided by Sections
 5    15-167, 15-170, and 15-175 of  the  Property  Tax  Code,  and
 6    shall  certify  such  amount  as the "total initial equalized
 7    assessed value" of the  taxable  real  property  within  such
 8    project area.
 9        (b)  In  reference  to any municipality which has adopted
10    tax increment financing after January 1, 1978, and in respect
11    to which the county clerk has certified  the  "total  initial
12    equalized   assessed   value"   of   the   property   in  the
13    redevelopment area, the municipality may  thereafter  request
14    the clerk in writing to adjust the initial equalized value of
15    all  taxable  real  property within the redevelopment project
16    area by deducting therefrom the exemptions  provided  for  by
17    Sections  15-167, 15-170, and 15-175 of the Property Tax Code
18    applicable to each  lot,  block,  tract  or  parcel  of  real
19    property  within such redevelopment project area.  The county
20    clerk shall immediately after the written request  to  adjust
21    the  total  initial equalized value is received determine the
22    total homestead exemptions in the redevelopment project  area
23    provided  by  Sections  15-167,  15-170,  and  15-175  of the
24    Property Tax Code by adding together the homestead exemptions
25    provided by said Sections on each lot, block, tract or parcel
26    of real property within such redevelopment project  area  and
27    then shall deduct the total of said exemptions from the total
28    initial  equalized  assessed  value.   The county clerk shall
29    then promptly certify  such  amount  as  the  "total  initial
30    equalized  assessed  value  as  adjusted" of the taxable real
31    property within such redevelopment project area.
32        (c)  After the county  clerk  has  certified  the  "total
33    initial   equalized  assessed  value"  of  the  taxable  real
34    property in such  area,  then  in  respect  to  every  taxing
 
                            -22-     LRB093 07640 SJM 07819 b
 1    district  containing a redevelopment project area, the county
 2    clerk or any other official required by law to ascertain  the
 3    amount  of  the  equalized  assessed  value  of  all  taxable
 4    property  within  such  district for the purpose of computing
 5    the rate per cent of tax to be extended upon taxable property
 6    within such district, shall in every year that tax  increment
 7    allocation  financing  is  in  effect ascertain the amount of
 8    value of taxable property in a redevelopment project area  by
 9    including  in  such amount the lower of the current equalized
10    assessed value or  the  certified  "total  initial  equalized
11    assessed  value"  of  all taxable real property in such area,
12    except  that  after  he  has  certified  the  "total  initial
13    equalized assessed value as adjusted" he shall in the year of
14    said certification if tax rates have not been extended and in
15    every year thereafter that tax increment allocation financing
16    is in  effect  ascertain  the  amount  of  value  of  taxable
17    property in a redevelopment project area by including in such
18    amount  the  lower of the current equalized assessed value or
19    the certified "total  initial  equalized  assessed  value  as
20    adjusted" of all taxable real property in such area. The rate
21    per  cent  of tax determined shall be extended to the current
22    equalized assessed value of all property in the redevelopment
23    project area in the same manner as the rate per cent  of  tax
24    is  extended  to  all  other  taxable  property in the taxing
25    district.  The method of extending  taxes  established  under
26    this  Section shall terminate when the municipality adopts an
27    ordinance dissolving the special tax allocation fund for  the
28    redevelopment  project  area.  This  Division  shall  not  be
29    construed as relieving property owners within a redevelopment
30    project  area  from  paying  a uniform rate of taxes upon the
31    current equalized assessed value of their taxable property as
32    provided in the Property Tax Code.
33    (Source: P.A. 88-670, eff. 12-2-94.)
 
                            -23-     LRB093 07640 SJM 07819 b
 1        (65 ILCS 5/11-74.6-40)
 2        Sec. 11-74.6-40.  Equalized assessed value determination;
 3    property tax extension.
 4        (a)  If a municipality  by  ordinance  provides  for  tax
 5    increment  allocation financing under Section 11-74.6-35, the
 6    county clerk immediately thereafter:
 7             (1)  shall determine the initial equalized  assessed
 8        value   of   each   parcel   of   real  property  in  the
 9        redevelopment project area, which is  the  most  recently
10        established  equalized assessed value of each lot, block,
11        tract or parcel  of  taxable  real  property  within  the
12        redevelopment   project   area,   minus   the   homestead
13        exemptions  provided  by  Sections  15-167,  15-170,  and
14        15-175 of the Property Tax Code; and
15             (2)  shall  certify  to  the  municipality the total
16        initial equalized assessed  value  of  all  taxable  real
17        property within the redevelopment project area.
18        (b)  Any  municipality  that  has  established  a  vacant
19    industrial  buildings  conservation  area  may,  by ordinance
20    passed  after  the  adoption  of  tax  increment   allocation
21    financing,   provide   that   the  county  clerk  immediately
22    thereafter shall again determine:
23             (1)  the updated initial equalized assessed value of
24        each lot, block, tract or parcel of real property,  which
25        is the most recently ascertained equalized assessed value
26        of  each  lot,  block,  tract  or parcel of real property
27        within the vacant industrial buildings conservation area;
28        and
29             (2)  the total updated  initial  equalized  assessed
30        value   of   all   taxable   real   property  within  the
31        redevelopment project area, which is  the  total  of  the
32        updated  initial  equalized assessed value of all taxable
33        real property  within  the  vacant  industrial  buildings
34        conservation area.
 
                            -24-     LRB093 07640 SJM 07819 b
 1        The  county  clerk  shall certify to the municipality the
 2    total updated initial equalized assessed value of all taxable
 3    real property within the  industrial  buildings  conservation
 4    area.
 5        (c)  After  the  county  clerk  has  certified  the total
 6    initial equalized assessed value or the total updated initial
 7    equalized assessed value of the taxable real property in  the
 8    area,  for  each  taxing  district  in  which a redevelopment
 9    project area is situated,  the  county  clerk  or  any  other
10    official  required  by  law  to  determine  the amount of the
11    equalized assessed value of all taxable property  within  the
12    district  for the purpose of computing the percentage rate of
13    tax to be extended upon taxable property within the district,
14    shall in every year that tax increment  allocation  financing
15    is  in effect determine the total equalized assessed value of
16    taxable property in a redevelopment project area by including
17    in that amount the lower of the  current  equalized  assessed
18    value or the certified total initial equalized assessed value
19    or, if the total of updated equalized assessed value has been
20    certified, the total updated initial equalized assessed value
21    of  all  taxable  real  property in the redevelopment project
22    area.  After he has certified  the  total  initial  equalized
23    assessed value he shall in the year of that certification, if
24    tax  rates  have  not  been extended, and in every subsequent
25    year that tax increment allocation financing  is  in  effect,
26    determine  the  amount of equalized assessed value of taxable
27    property in a redevelopment project area by including in that
28    amount the lower of  the  current  total  equalized  assessed
29    value or the certified total initial equalized assessed value
30    or, if the total of updated initial equalized assessed values
31    have  been  certified,  the  total  updated initial equalized
32    assessed  value  of  all  taxable  real   property   in   the
33    redevelopment project area.
34        (d)  The  percentage  rate  of  tax  determined  shall be
 
                            -25-     LRB093 07640 SJM 07819 b
 1    extended on the  current  equalized  assessed  value  of  all
 2    property in the redevelopment project area in the same manner
 3    as  the rate per cent of tax is extended to all other taxable
 4    property in the taxing  district.  The  method  of  extending
 5    taxes established under this Section shall terminate when the
 6    municipality  adopts  an ordinance dissolving the special tax
 7    allocation fund for the redevelopment project area. This  Law
 8    shall  not be construed as relieving property owners within a
 9    redevelopment project area from  paying  a  uniform  rate  of
10    taxes  upon  the  current  equalized  assessed value of their
11    taxable property as provided in the Property Tax Code.
12    (Source: P.A. 88-537; 88-670, eff. 12-2-94.)

13        Section 30.  The Economic Development  Project  Area  Tax
14    Increment  Allocation  Act  of  1995  is  amended by changing
15    Section 45 as follows:

16        (65 ILCS 110/45)
17        Sec. 45.  Filing  with  county  clerk;  certification  of
18    initial equalized assessed value.
19        (a)  A  municipality  that  has  by ordinance approved an
20    economic   development   plan,   established   an    economic
21    development   project   area,   and   adopted  tax  increment
22    allocation financing  for  that  area  shall  file  certified
23    copies  of the ordinance or ordinances with the county clerk.
24    Upon receiving the ordinance or ordinances, the county  clerk
25    shall immediately determine (i) the most recently ascertained
26    equalized assessed value of each lot, block, tract, or parcel
27    of real property within the economic development project area
28    from   which  shall  be  deducted  the  homestead  exemptions
29    provided by  Sections  15-167,  15-170,  and  15-175  of  the
30    Property  Tax  Code  (that value being the "initial equalized
31    assessed value" of each such piece of property) and (ii)  the
32    total  equalized  assessed value of all taxable real property
 
                            -26-     LRB093 07640 SJM 07819 b
 1    within  the  economic  development  project  area  by  adding
 2    together the most  recently  ascertained  equalized  assessed
 3    value  of  each  taxable lot, block, tract, or parcel of real
 4    property within the economic development project  area,  from
 5    which  shall be deducted the homestead exemptions provided by
 6    Sections 15-167, 15-170, and 15-175 of the Property Tax Code,
 7    and shall certify that amount as the "total initial equalized
 8    assessed value" of  the  taxable  real  property  within  the
 9    economic development project area.
10        (b)  After  the  county  clerk  has  certified the "total
11    initial  equalized  assessed  value"  of  the  taxable   real
12    property  in  the  economic development project area, then in
13    respect to  every  taxing  district  containing  an  economic
14    development  project  area,  the  county  clerk  or any other
15    official required by law  to  ascertain  the  amount  of  the
16    equalized  assessed  value of all taxable property within the
17    taxing district for the purpose of  computing  the  rate  per
18    cent  of  tax to be extended upon taxable property within the
19    taxing district shall,  in  every  year  that  tax  increment
20    allocation  financing  is  in effect, ascertain the amount of
21    value of taxable property in an economic development  project
22    area  by  including  in  that amount the lower of the current
23    equalized assessed value  or  the  certified  "total  initial
24    equalized assessed value" of all taxable real property in the
25    area.   The rate per cent of tax determined shall be extended
26    to the current equalized assessed value of  all  property  in
27    the  economic  development project area in the same manner as
28    the rate per cent of tax is extended  to  all  other  taxable
29    property  in  the  taxing  district.  The method of extending
30    taxes established under this Section shall terminate when the
31    municipality adopts an ordinance dissolving the  special  tax
32    allocation  fund  for  the economic development project area.
33    This Act shall  not  be  construed  as  relieving  owners  or
34    lessees  of  property  within an economic development project
 
                            -27-     LRB093 07640 SJM 07819 b
 1    area from paying a uniform rate of  taxes  upon  the  current
 2    equalized   assessed  value  of  their  taxable  property  as
 3    provided in the Property Tax Code.
 4    (Source: P.A. 89-176, eff. 1-1-96.)

 5        Section 35.  The Criminal Code  of  1961  is  amended  by
 6    changing Section 17A-1 as follows:

 7        (720 ILCS 5/17A-1) (from Ch. 38, par. 17A-1)
 8        Sec.  17A-1.  Persons under deportation order; ineligible
 9    for benefits.  An individual against  whom  a  United  States
10    Immigration  Judge  has  issued an order of deportation which
11    has been affirmed by the Board of Immigration Review, as well
12    as an individual who appeals such an  order  pending  appeal,
13    under  paragraph  19 of Section 241(a) of the Immigration and
14    Nationality Act relating to persecution of others on  account
15    of race, religion, national origin or political opinion under
16    the  direction  of or in association with the Nazi government
17    of Germany  or  its  allies,  shall  be  ineligible  for  the
18    following benefits authorized by State law:
19        (a)  The  homestead  exemptions  exemption  and homestead
20    improvement exemption under Sections 15-167, 15-170,  15-175,
21    and 15-180 of the Property Tax Code.
22        (b)  Grants   under  the  Senior  Citizens  and  Disabled
23    Persons Property Tax  Relief  and  Pharmaceutical  Assistance
24    Act.
25        (c)  The  double  income  tax  exemption  conferred  upon
26    persons  65  years  of  age  or  older  by Section 204 of the
27    Illinois Income Tax Act.
28        (d)  Grants provided by the Department on Aging.
29        (e)  Reductions  in  vehicle  registration   fees   under
30    Section 3-806.3 of the Illinois Vehicle Code.
31        (f)  Free  fishing and reduced fishing license fees under
32    Sections 20-5 and 20-40 of the Fish and Aquatic Life Code.
 
                            -28-     LRB093 07640 SJM 07819 b
 1        (g)  Tuition free courses for senior citizens  under  the
 2    Senior Citizen Courses Act.
 3        (h)  Any benefits under the Illinois Public Aid Code.
 4    (Source: P.A. 87-895; 88-670, eff. 12-2-94.)

 5        Section  90.  The State Mandates Act is amended by adding
 6    Section 8.27 as follows:

 7        (30 ILCS 805/8.27 new)
 8        Sec. 8.27. Exempt mandate.   Notwithstanding  Sections  6
 9    and  8 of this Act, no reimbursement by the State is required
10    for  the  implementation  of  any  mandate  created  by  this
11    amendatory Act of the 93rd General Assembly.

12        Section 99.  Effective date.  This Act takes effect  upon
13    becoming law.