Sen. Don Harmon

Filed: 5/19/2011

 

 


 

 


 
09700HB0363sam003LRB097 03253 HLH 55850 a

1
AMENDMENT TO HOUSE BILL 363

2    AMENDMENT NO. ______. Amend House Bill 363 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Sections 18-190 and 18-205 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

 

 

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1year and all subsequent levy years by any taxing district
2subject to this Law may be extended at a rate exceeding the
3rate established for that tax by referendum or statute,
4provided that the rate does not exceed the statutory ceiling
5above which the tax is not authorized to be further increased
6either by referendum or in any other manner. Notwithstanding
7the provisions, requirements, or limitations of any other law,
8all taxing districts subject to this Law shall follow the
9provisions of this Section whenever seeking referenda approval
10after March 21, 2006 to (i) levy a new tax rate authorized by
11statute or (ii) increase the limiting rate applicable to the
12taxing district. All taxing districts subject to this Law are
13authorized to seek referendum approval of each proposition
14described and set forth in this Section.
15    The proposition seeking to obtain referendum approval to
16levy a new tax rate as authorized in clause (i) shall be in
17substantially the following form:
18        Shall ... (insert legal name, number, if any, and
19    county or counties of taxing district and geographic or
20    other common name by which a school or community college
21    district is known and referred to), Illinois, be authorized
22    to levy a new tax for ... purposes and have an additional
23    tax of ...% of the equalized assessed value of the taxable
24    property therein extended for such purposes?
25The votes must be recorded as "Yes" or "No".
26    The proposition seeking to obtain referendum approval to

 

 

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1increase the limiting rate as authorized in clause (ii) shall
2be in substantially the following form:
3        Shall the limiting rate under the Property Tax
4    Extension Limitation Law for ... (insert legal name,
5    number, if any, and county or counties of taxing district
6    and geographic or other common name by which a school or
7    community college district is known and referred to),
8    Illinois, be increased by an additional amount equal to
9    ...% above the limiting rate for the purpose of...(insert
10    purpose) for levy year ... (insert the most recent levy
11    year for which the limiting rate of the taxing district is
12    known at the time the submission of the proposition is
13    initiated by the taxing district) and be equal to ...% of
14    the equalized assessed value of the taxable property
15    therein for levy year(s) (insert each levy year for which
16    the increase will be applicable, which years must be
17    consecutive and may not exceed 4)?
18    The votes must be recorded as "Yes" or "No".
19    The ballot for any proposition submitted pursuant to this
20Section shall have printed thereon, but not as a part of the
21proposition submitted, only the following supplemental
22information (which shall be supplied to the election authority
23by the taxing district) in substantially the following form:
24        (1) The approximate amount of taxes extendable at the
25    most recently extended limiting rate is $..., and the
26    approximate amount of taxes extendable if the proposition

 

 

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1    is approved is $....
2        (2) For the ... (insert the first levy year for which
3    the new rate or increased limiting rate will be applicable)
4    levy year the approximate amount of the additional tax
5    extendable against property containing a single family
6    residence and having a fair market value at the time of the
7    referendum of $100,000 is estimated to be $....
8        (3) Based upon an average annual percentage increase
9    (or decrease) in the market value of such property of %...
10    (insert percentage equal to the average annual percentage
11    increase or decrease for the prior 3 levy years, at the
12    time the submission of the proposition is initiated by the
13    taxing district, in the amount of (A) the equalized
14    assessed value of the taxable property in the taxing
15    district less (B) the new property included in the
16    equalized assessed value), the approximate amount of the
17    additional tax extendable against such property for the ...
18    levy year is estimated to be $... and for the ... levy year
19    is estimated to be $ ....
20        (4) If the proposition is approved, the aggregate
21    extension for ... (insert each levy year for which the
22    increase will apply) will be determined by the limiting
23    rate set forth in the proposition, rather than the
24    otherwise applicable limiting rate calculated under the
25    provisions of the Property Tax Extension Limitation Law
26    (commonly known as the Property Tax Cap Law).

 

 

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1The approximate amount of taxes extendable shown in paragraph
2(1) shall be computed upon the last known equalized assessed
3value of taxable property in the taxing district (at the time
4the submission of the proposition is initiated by the taxing
5district). Paragraph (3) shall be included only if the
6increased limiting rate will be applicable for more than one
7levy year and shall list each levy year for which the increased
8limiting rate will be applicable. The additional tax shown for
9each levy year shall be the approximate dollar amount of the
10increase over the amount of the most recently completed
11extension at the time the submission of the proposition is
12initiated by the taxing district. The approximate amount of the
13additional taxes extendable shown in paragraphs (2) and (3)
14shall be calculated (i) without regard to any property tax
15exemptions and (ii) using an equalized assessed value
16calculated by multiplying based upon the percentage level of
17assessment prescribed for such property by statute or by
18ordinance of the county board in counties which classify
19property for purposes of taxation in accordance with Section 4
20of Article IX of the Constitution by the most recent final
21equalization factor certified to the county clerk by the
22Department of Revenue at the time the taxing district initiates
23the submission of the proposition to the electors. Paragraph
24(4) shall be included if the proposition concerns a limiting
25rate increase but shall not be included if the proposition
26concerns a new rate. Any notice required to be published in

 

 

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1connection with the submission of the proposition shall also
2contain this supplemental information and shall not contain any
3other supplemental information regarding the proposition. Any
4error, miscalculation, or inaccuracy in computing any amount
5set forth on the ballot and in the notice that is not
6deliberate shall not invalidate or affect the validity of any
7proposition approved. Notice of the referendum shall be
8published and posted as otherwise required by law, and the
9submission of the proposition shall be initiated as provided by
10law.
11    If a majority of all ballots cast on the proposition are in
12favor of the proposition, the following provisions shall be
13applicable to the extension of taxes for the taxing district:
14        (A) a new tax rate shall be first effective for the
15    levy year in which the new rate is approved;
16        (B) if the proposition provides for a new tax rate, the
17    taxing district is authorized to levy a tax after the
18    canvass of the results of the referendum by the election
19    authority for the purposes for which the tax is authorized;
20        (C) a limiting rate increase shall be first effective
21    for the levy year in which the limiting rate increase is
22    approved, provided that the taxing district may elect to
23    have a limiting rate increase be effective for the levy
24    year prior to the levy year in which the limiting rate
25    increase is approved unless the extension of taxes for the
26    prior levy year occurs 30 days or less after the canvass of

 

 

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1    the results of the referendum by the election authority in
2    any county in which the taxing district is located;
3        (D) in order for the limiting rate increase to be first
4    effective for the levy year prior to the levy year of the
5    referendum, the taxing district must certify its election
6    to have the limiting rate increase be effective for the
7    prior levy year to the clerk of each county in which the
8    taxing district is located not more than 2 days after the
9    date the results of the referendum are canvassed by the
10    election authority; and
11        (E) if the proposition provides for a limiting rate
12    increase, the increase may be effective regardless of
13    whether the proposition is approved before or after the
14    taxing district adopts or files its levy for any levy year.
15    Rates required to extend taxes on levies subject to a
16backdoor referendum in each year there is a levy are not new
17rates or rate increases under this Section if a levy has been
18made for the fund in one or more of the preceding 3 levy years.
19Changes made by this amendatory Act of 1997 to this Section in
20reference to rates required to extend taxes on levies subject
21to a backdoor referendum in each year there is a levy are
22declarative of existing law and not a new enactment.
23    (b) Whenever other applicable law authorizes a taxing
24district subject to the limitation with respect to its
25aggregate extension provided for in this Law to issue bonds or
26other obligations either without referendum or subject to

 

 

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1backdoor referendum, the taxing district may elect for each
2separate bond issuance to submit the question of the issuance
3of the bonds or obligations directly to the voters of the
4taxing district, and if the referendum passes the taxing
5district is not required to comply with any backdoor referendum
6procedures or requirements set forth in the other applicable
7law. The direct referendum shall be initiated by ordinance or
8resolution of the governing body of the taxing district, and
9the question shall be certified to the proper election
10authorities in accordance with the provisions of the Election
11Code.
12(Source: P.A. 96-764, eff. 8-25-09.)
 
13    (35 ILCS 200/18-205)
14    Sec. 18-205. Referendum to increase the extension
15limitation. A taxing district is limited to an extension
16limitation of 5% or the percentage increase in the Consumer
17Price Index during the 12-month calendar year preceding the
18levy year, whichever is less. A taxing district may increase
19its extension limitation for one or more levy years if that
20taxing district holds a referendum before the levy date for the
21first levy year at which a majority of voters voting on the
22issue approves adoption of a higher extension limitation.
23Referenda shall be conducted at a regularly scheduled election
24in accordance with the Election Code. The question shall be
25presented in substantially the following manner for all

 

 

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1elections held after March 21, 2006:
2        Shall the extension limitation under the Property Tax
3    Extension Limitation Law for (insert the legal name,
4    number, if any, and county or counties of the taxing
5    district and geographic or other common name by which a
6    school or community college district is known and referred
7    to), Illinois, be increased from the lesser of 5% or the
8    percentage increase in the Consumer Price Index over the
9    prior levy year to (insert the percentage of the proposed
10    increase)% per year for (insert each levy year for which
11    the increased extension limitation will apply)?
12The votes must be recorded as "Yes" or "No".
13If a majority of voters voting on the issue approves the
14adoption of the increase, the increase shall be applicable for
15each levy year specified.
16    The ballot for any question submitted pursuant to this
17Section shall have printed thereon, but not as a part of the
18question submitted, only the following supplemental
19information (which shall be supplied to the election authority
20by the taxing district) in substantially the following form:
21        (1) For the (insert the first levy year for which the
22    increased extension limitation will be applicable) levy
23    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 $....

 

 

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1        (2) 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 question 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    Paragraph (2) shall be included only if the increased
14extension limitation will be applicable for more than one year
15and shall list each levy year for which the increased extension
16limitation will be applicable. The additional tax shown for
17each levy year shall be the approximate dollar amount of the
18increase over the amount of the most recently completed
19extension at the time the submission of the question is
20initiated by the taxing district. The approximate amount of the
21additional tax extendable shall be calculated by using (A) the
22lesser of 5% or the percentage increase in the Consumer Price
23Index for the prior levy year (or an estimate of the percentage
24increase for the prior levy year if the increase is unavailable
25at the time the submission of the question is initiated by the
26taxing district), (B) the percentage increase proposed in the

 

 

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1question, and (C) the last known equalized assessed value and
2aggregate extension base of the taxing district at the time the
3submission of the question is initiated by the taxing district.
4The approximate amount of the tax extendable shown in
5paragraphs (1) and (2) shall be calculated (i) without regard
6to any property tax exemptions and (ii) using an equalized
7assessed value calculated by multiplying based upon the
8percentage level of assessment prescribed for such property by
9statute or by ordinance of the county board in counties which
10classify property for purposes of taxation in accordance with
11Section 4 of Article IX of the Constitution by the most recent
12final equalization factor certified to the county clerk by the
13Department of Revenue at the time the taxing district initiates
14the submission of the proposition to the electors. Any notice
15required to be published in connection with the submission of
16the question shall also contain this supplemental information
17and shall not contain any other supplemental information. Any
18error, miscalculation, or inaccuracy in computing any amount
19set forth on the ballot or in the notice that is not deliberate
20shall not invalidate or affect the validity of any proposition
21approved. Notice of the referendum shall be published and
22posted as otherwise required by law, and the submission of the
23question shall be initiated as provided by law.
24(Source: P.A. 94-976, eff. 6-30-06.)
 
25    Section 99. Effective date. This Act takes effect upon

 

 

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1becoming law.".