HB0363 EngrossedLRB097 03253 HLH 43290 b

1    AN ACT concerning elections.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Section 18-190 as follows:
 
6    (35 ILCS 200/18-190)
7    Sec. 18-190. Direct referendum; new rate or increased
8limiting rate.
9    (a) If a new rate is authorized by statute to be imposed
10without referendum or is subject to a backdoor referendum, as
11defined in Section 28-2 of the Election Code, the governing
12body of the affected taxing district before levying the new
13rate shall submit the new rate to direct referendum under the
14provisions of this Section and of Article 28 of the Election
15Code. Notwithstanding the provisions, requirements, or
16limitations of any other law, any tax levied for the 2005 levy
17year and all subsequent levy years by any taxing district
18subject to this Law may be extended at a rate exceeding the
19rate established for that tax by referendum or statute,
20provided that the rate does not exceed the statutory ceiling
21above which the tax is not authorized to be further increased
22either by referendum or in any other manner. Notwithstanding
23the provisions, requirements, or limitations of any other law,

 

 

HB0363 Engrossed- 2 -LRB097 03253 HLH 43290 b

1all taxing districts subject to this Law shall follow the
2provisions of this Section whenever seeking referenda approval
3after March 21, 2006 to (i) levy a new tax rate authorized by
4statute or (ii) increase the limiting rate applicable to the
5taxing district. All taxing districts subject to this Law are
6authorized to seek referendum approval of each proposition
7described and set forth in this Section.
8    The proposition seeking to obtain referendum approval to
9levy a new tax rate as authorized in clause (i) shall be in
10substantially the following form:
11        Shall ... (insert legal name, number, if any, and
12    county or counties of taxing district and geographic or
13    other common name by which a school or community college
14    district is known and referred to), Illinois, be authorized
15    to levy a new tax for ... purposes and have an additional
16    tax of ...% of the equalized assessed value of the taxable
17    property therein extended for such purposes?
18The votes must be recorded as "Yes" or "No".
19    The proposition seeking to obtain referendum approval to
20increase the limiting rate as authorized in clause (ii) shall
21be in substantially the following form:
22        Shall the limiting rate under the Property Tax
23    Extension Limitation Law for ... (insert legal name,
24    number, if any, and county or counties of taxing district
25    and geographic or other common name by which a school or
26    community college district is known and referred to),

 

 

HB0363 Engrossed- 3 -LRB097 03253 HLH 43290 b

1    Illinois, be increased by an additional amount equal to
2    ...% above the limiting rate for the purpose of...(insert
3    purpose) for levy year ... (insert the most recent levy
4    year for which the limiting rate of the taxing district is
5    known at the time the submission of the proposition is
6    initiated by the taxing district) and be equal to ...% of
7    the equalized assessed value of the taxable property
8    therein for levy year(s) (insert each levy year for which
9    the increase will be applicable, which years must be
10    consecutive and may not exceed 4)?
11    The votes must be recorded as "Yes" or "No".
12    The ballot for any proposition submitted pursuant to this
13Section shall have printed thereon, but not as a part of the
14proposition submitted, only the following supplemental
15information (which shall be supplied to the election authority
16by the taxing district) in substantially the following form:
17        (1) The approximate amount of taxes extendable at the
18    most recently extended limiting rate is $..., and the
19    approximate amount of taxes extendable if the proposition
20    is approved is $....
21        (2) For the ... (insert the first levy year for which
22    the new rate or increased limiting rate will be applicable)
23    levy year the approximate amount of the additional tax
24    extendable against property containing a single family
25    residence and having a fair market value at the time of the
26    referendum of $100,000 is estimated to be $....

 

 

HB0363 Engrossed- 4 -LRB097 03253 HLH 43290 b

1        (3) Based upon an average annual percentage increase
2    (or decrease) in the market value of such property of %...
3    (insert percentage equal to the average annual percentage
4    increase or decrease for the prior 3 levy years, at the
5    time the submission of the proposition is initiated by the
6    taxing district, in the amount of (A) the equalized
7    assessed value of the taxable property in the taxing
8    district less (B) the new property included in the
9    equalized assessed value), the approximate amount of the
10    additional tax extendable against such property for the ...
11    levy year is estimated to be $... and for the ... levy year
12    is estimated to be $ ....
13        (4) If the proposition is approved, the aggregate
14    extension for ... (insert each levy year for which the
15    increase will apply) will be determined by the limiting
16    rate set forth in the proposition, rather than the
17    otherwise applicable limiting rate calculated under the
18    provisions of the Property Tax Extension Limitation Law
19    (commonly known as the Property Tax Cap Law).
20The approximate amount of taxes extendable shown in paragraph
21(1) shall be computed upon the last known equalized assessed
22value of taxable property in the taxing district (at the time
23the submission of the proposition is initiated by the taxing
24district). The calculation of the additional tax extendable, as
25required under paragraph (2), shall include the equalization
26factor issued by the Department for the first levy year for

 

 

HB0363 Engrossed- 5 -LRB097 03253 HLH 43290 b

1which the new rate or increased limiting rate will be
2applicable. Paragraph (3) shall be included only if the
3increased limiting rate will be applicable for more than one
4levy year and shall list each levy year for which the increased
5limiting rate will be applicable. The additional tax shown for
6each levy year shall be the approximate dollar amount of the
7increase over the amount of the most recently completed
8extension at the time the submission of the proposition is
9initiated by the taxing district. The approximate amount of the
10additional taxes extendable shall be calculated (i) without
11regard to any property tax exemptions and (ii) based upon the
12percentage level of assessment prescribed for such property by
13statute or by ordinance of the county board in counties which
14classify property for purposes of taxation in accordance with
15Section 4 of Article IX of the Constitution. Paragraph (4)
16shall be included if the proposition concerns a limiting rate
17increase but shall not be included if the proposition concerns
18a new rate. Any notice required to be published in connection
19with the submission of the proposition shall also contain this
20supplemental information and shall not contain any other
21supplemental information regarding the proposition. Any error,
22miscalculation, or inaccuracy in computing any amount set forth
23on the ballot and in the notice that is not deliberate shall
24not invalidate or affect the validity of any proposition
25approved. Notice of the referendum shall be published and
26posted as otherwise required by law, and the submission of the

 

 

HB0363 Engrossed- 6 -LRB097 03253 HLH 43290 b

1proposition shall be initiated as provided by law.
2    If a majority of all ballots cast on the proposition are in
3favor of the proposition, the following provisions shall be
4applicable to the extension of taxes for the taxing district:
5        (A) a new tax rate shall be first effective for the
6    levy year in which the new rate is approved;
7        (B) if the proposition provides for a new tax rate, the
8    taxing district is authorized to levy a tax after the
9    canvass of the results of the referendum by the election
10    authority for the purposes for which the tax is authorized;
11        (C) a limiting rate increase shall be first effective
12    for the levy year in which the limiting rate increase is
13    approved, provided that the taxing district may elect to
14    have a limiting rate increase be effective for the levy
15    year prior to the levy year in which the limiting rate
16    increase is approved unless the extension of taxes for the
17    prior levy year occurs 30 days or less after the canvass of
18    the results of the referendum by the election authority in
19    any county in which the taxing district is located;
20        (D) in order for the limiting rate increase to be first
21    effective for the levy year prior to the levy year of the
22    referendum, the taxing district must certify its election
23    to have the limiting rate increase be effective for the
24    prior levy year to the clerk of each county in which the
25    taxing district is located not more than 2 days after the
26    date the results of the referendum are canvassed by the

 

 

HB0363 Engrossed- 7 -LRB097 03253 HLH 43290 b

1    election authority; and
2        (E) if the proposition provides for a limiting rate
3    increase, the increase may be effective regardless of
4    whether the proposition is approved before or after the
5    taxing district adopts or files its levy for any levy year.
6    Rates required to extend taxes on levies subject to a
7backdoor referendum in each year there is a levy are not new
8rates or rate increases under this Section if a levy has been
9made for the fund in one or more of the preceding 3 levy years.
10Changes made by this amendatory Act of 1997 to this Section in
11reference to rates required to extend taxes on levies subject
12to a backdoor referendum in each year there is a levy are
13declarative of existing law and not a new enactment.
14    (b) Whenever other applicable law authorizes a taxing
15district subject to the limitation with respect to its
16aggregate extension provided for in this Law to issue bonds or
17other obligations either without referendum or subject to
18backdoor referendum, the taxing district may elect for each
19separate bond issuance to submit the question of the issuance
20of the bonds or obligations directly to the voters of the
21taxing district, and if the referendum passes the taxing
22district is not required to comply with any backdoor referendum
23procedures or requirements set forth in the other applicable
24law. The direct referendum shall be initiated by ordinance or
25resolution of the governing body of the taxing district, and
26the question shall be certified to the proper election

 

 

HB0363 Engrossed- 8 -LRB097 03253 HLH 43290 b

1authorities in accordance with the provisions of the Election
2Code.
3(Source: P.A. 96-764, eff. 8-25-09.)
 
4    Section 99. Effective date. This Act takes effect upon
5becoming law.