HB0681 EngrossedLRB099 04496 HLH 24524 b

1    AN ACT concerning revenue.
 
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
5Sections 18-185, 18-205, 18-213, and 18-214 and by adding
6Section 18-242 as follows:
 
7    (35 ILCS 200/18-185)
8    Sec. 18-185. Short title; definitions. This Division 5 may
9be cited as the Property Tax Extension Limitation Law. As used
10in this Division 5:
11    "Consumer Price Index" means the Consumer Price Index for
12All Urban Consumers for all items published by the United
13States Department of Labor.
14    "Extension limitation", for levy years prior to 2016, means
15(a) the lesser of 5% or the percentage increase in the Consumer
16Price Index during the 12-month calendar year preceding the
17levy year or (b) the rate of increase approved by voters under
18Section 18-205.
19    "Extension limitation", beginning in levy year 2016, means
200% or the rate of increase approved by the voters under Section
2118-205.
22    "Affected county" means a county of 3,000,000 or more
23inhabitants or a county contiguous to a county of 3,000,000 or

 

 

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1more inhabitants.
2    "Taxing district" has the same meaning provided in Section
31-150, except as otherwise provided in this Section. For the
41991 through 1994 levy years only, "taxing district" includes
5only each non-home rule taxing district having the majority of
6its 1990 equalized assessed value within any county or counties
7contiguous to a county with 3,000,000 or more inhabitants.
8Beginning with the 1995 levy year and through the 2015 levy
9year, "taxing district" includes only each non-home rule taxing
10district subject to this Law before the 1995 levy year and each
11non-home rule taxing district not subject to this Law before
12the 1995 levy year having the majority of its 1994 equalized
13assessed value in an affected county or counties. Beginning
14with the levy year in which this Law becomes applicable to a
15taxing district as provided in Section 18-213, "taxing
16district" also includes those taxing districts made subject to
17this Law as provided in Section 18-213. Beginning with the 2016
18levy year, "taxing district" means each unit of local
19government, school district, or community college district in
20the State with the power to levy taxes, including, but not
21limited to, home rule units and taxing districts that were not
22subject to this Law prior to the effective date of this
23amendatory Act of the 99th General Assembly.
24    "Aggregate extension" for taxing districts to which this
25Law applied before the 1995 levy year means the annual
26corporate extension for the taxing district and those special

 

 

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1purpose extensions that are made annually for the taxing
2district, excluding special purpose extensions: (a) made for
3the taxing district to pay interest or principal on general
4obligation bonds that were approved by referendum; (b) made for
5any taxing district to pay interest or principal on general
6obligation bonds issued before October 1, 1991; (c) made for
7any taxing district to pay interest or principal on bonds
8issued to refund or continue to refund those bonds issued
9before October 1, 1991; (d) made for any taxing district to pay
10interest or principal on bonds issued to refund or continue to
11refund bonds issued after October 1, 1991 that were approved by
12referendum; (e) made for any taxing district to pay interest or
13principal on revenue bonds issued before October 1, 1991 for
14payment of which a property tax levy or the full faith and
15credit of the unit of local government is pledged; however, a
16tax for the payment of interest or principal on those bonds
17shall be made only after the governing body of the unit of
18local government finds that all other sources for payment are
19insufficient to make those payments; (f) made for payments
20under a building commission lease when the lease payments are
21for the retirement of bonds issued by the commission before
22October 1, 1991, to pay for the building project; (g) made for
23payments due under installment contracts entered into before
24October 1, 1991; (h) made for payments of principal and
25interest on bonds issued under the Metropolitan Water
26Reclamation District Act to finance construction projects

 

 

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1initiated before October 1, 1991; (i) made for payments of
2principal and interest on limited bonds, as defined in Section
33 of the Local Government Debt Reform Act, in an amount not to
4exceed the debt service extension base less the amount in items
5(b), (c), (e), and (h) of this definition for non-referendum
6obligations, except obligations initially issued pursuant to
7referendum; (j) made for payments of principal and interest on
8bonds issued under Section 15 of the Local Government Debt
9Reform Act; (k) made by a school district that participates in
10the Special Education District of Lake County, created by
11special education joint agreement under Section 10-22.31 of the
12School Code, for payment of the school district's share of the
13amounts required to be contributed by the Special Education
14District of Lake County to the Illinois Municipal Retirement
15Fund under Article 7 of the Illinois Pension Code; the amount
16of any extension under this item (k) shall be certified by the
17school district to the county clerk; (l) made to fund expenses
18of providing joint recreational programs for the handicapped
19under Section 5-8 of the Park District Code or Section 11-95-14
20of the Illinois Municipal Code; (m) made for temporary
21relocation loan repayment purposes pursuant to Sections 2-3.77
22and 17-2.2d of the School Code; (n) made for payment of
23principal and interest on any bonds issued under the authority
24of Section 17-2.2d of the School Code; (o) made for
25contributions to a firefighter's pension fund created under
26Article 4 of the Illinois Pension Code, to the extent of the

 

 

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1amount certified under item (5) of Section 4-134 of the
2Illinois Pension Code; and (p) made for road purposes in the
3first year after a township assumes the rights, powers, duties,
4assets, property, liabilities, obligations, and
5responsibilities of a road district abolished under the
6provisions of Section 6-133 of the Illinois Highway Code.
7    "Aggregate extension" for the taxing districts to which
8this Law did not apply before the 1995 levy year (except taxing
9districts subject to this Law in accordance with Section 18-213
10or this amendatory Act of the 99th General Assembly) means the
11annual corporate extension for the taxing district and those
12special purpose extensions that are made annually for the
13taxing district, excluding special purpose extensions: (a)
14made for the taxing district to pay interest or principal on
15general obligation bonds that were approved by referendum; (b)
16made for any taxing district to pay interest or principal on
17general obligation bonds issued before March 1, 1995; (c) made
18for any taxing district to pay interest or principal on bonds
19issued to refund or continue to refund those bonds issued
20before March 1, 1995; (d) made for any taxing district to pay
21interest or principal on bonds issued to refund or continue to
22refund bonds issued after March 1, 1995 that were approved by
23referendum; (e) made for any taxing district to pay interest or
24principal on revenue bonds issued before March 1, 1995 for
25payment of which a property tax levy or the full faith and
26credit of the unit of local government is pledged; however, a

 

 

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1tax for the payment of interest or principal on those bonds
2shall be made only after the governing body of the unit of
3local government finds that all other sources for payment are
4insufficient to make those payments; (f) made for payments
5under a building commission lease when the lease payments are
6for the retirement of bonds issued by the commission before
7March 1, 1995 to pay for the building project; (g) made for
8payments due under installment contracts entered into before
9March 1, 1995; (h) made for payments of principal and interest
10on bonds issued under the Metropolitan Water Reclamation
11District Act to finance construction projects initiated before
12October 1, 1991; (h-4) made for stormwater management purposes
13by the Metropolitan Water Reclamation District of Greater
14Chicago under Section 12 of the Metropolitan Water Reclamation
15District Act; (i) made for payments of principal and interest
16on limited bonds, as defined in Section 3 of the Local
17Government Debt Reform Act, in an amount not to exceed the debt
18service extension base less the amount in items (b), (c), and
19(e) of this definition for non-referendum obligations, except
20obligations initially issued pursuant to referendum and bonds
21described in subsection (h) of this definition; (j) made for
22payments of principal and interest on bonds issued under
23Section 15 of the Local Government Debt Reform Act; (k) made
24for payments of principal and interest on bonds authorized by
25Public Act 88-503 and issued under Section 20a of the Chicago
26Park District Act for aquarium or museum projects; (l) made for

 

 

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1payments of principal and interest on bonds authorized by
2Public Act 87-1191 or 93-601 and (i) issued pursuant to Section
321.2 of the Cook County Forest Preserve District Act, (ii)
4issued under Section 42 of the Cook County Forest Preserve
5District Act for zoological park projects, or (iii) issued
6under Section 44.1 of the Cook County Forest Preserve District
7Act for botanical gardens projects; (m) made pursuant to
8Section 34-53.5 of the School Code, whether levied annually or
9not; (n) made to fund expenses of providing joint recreational
10programs for the handicapped under Section 5-8 of the Park
11District Code or Section 11-95-14 of the Illinois Municipal
12Code; (o) made by the Chicago Park District for recreational
13programs for the handicapped under subsection (c) of Section
147.06 of the Chicago Park District Act; (p) made for
15contributions to a firefighter's pension fund created under
16Article 4 of the Illinois Pension Code, to the extent of the
17amount certified under item (5) of Section 4-134 of the
18Illinois Pension Code; and (q) made by Ford Heights School
19District 169 under Section 17-9.02 of the School Code.
20    "Aggregate extension" for all taxing districts to which
21this Law applies in accordance with Section 18-213, except for
22those taxing districts subject to paragraph (2) of subsection
23(e) of Section 18-213, means the annual corporate extension for
24the taxing district and those special purpose extensions that
25are made annually for the taxing district, excluding special
26purpose extensions: (a) made for the taxing district to pay

 

 

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1interest or principal on general obligation bonds that were
2approved by referendum; (b) made for any taxing district to pay
3interest or principal on general obligation bonds issued before
4the date on which the referendum making this Law applicable to
5the taxing district is held; (c) made for any taxing district
6to pay interest or principal on bonds issued to refund or
7continue to refund those bonds issued before the date on which
8the referendum making this Law applicable to the taxing
9district is held; (d) made for any taxing district to pay
10interest or principal on bonds issued to refund or continue to
11refund bonds issued after the date on which the referendum
12making this Law applicable to the taxing district is held if
13the bonds were approved by referendum after the date on which
14the referendum making this Law applicable to the taxing
15district is held; (e) made for any taxing district to pay
16interest or principal on revenue bonds issued before the date
17on which the referendum making this Law applicable to the
18taxing district is held for payment of which a property tax
19levy or the full faith and credit of the unit of local
20government is pledged; however, a tax for the payment of
21interest or principal on those bonds shall be made only after
22the governing body of the unit of local government finds that
23all other sources for payment are insufficient to make those
24payments; (f) made for payments under a building commission
25lease when the lease payments are for the retirement of bonds
26issued by the commission before the date on which the

 

 

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1referendum making this Law applicable to the taxing district is
2held to pay for the building project; (g) made for payments due
3under installment contracts entered into before the date on
4which the referendum making this Law applicable to the taxing
5district is held; (h) made for payments of principal and
6interest on limited bonds, as defined in Section 3 of the Local
7Government Debt Reform Act, in an amount not to exceed the debt
8service extension base less the amount in items (b), (c), and
9(e) of this definition for non-referendum obligations, except
10obligations initially issued pursuant to referendum; (i) made
11for payments of principal and interest on bonds issued under
12Section 15 of the Local Government Debt Reform Act; (j) made
13for a qualified airport authority to pay interest or principal
14on general obligation bonds issued for the purpose of paying
15obligations due under, or financing airport facilities
16required to be acquired, constructed, installed or equipped
17pursuant to, contracts entered into before March 1, 1996 (but
18not including any amendments to such a contract taking effect
19on or after that date); (k) made to fund expenses of providing
20joint recreational programs for the handicapped under Section
215-8 of the Park District Code or Section 11-95-14 of the
22Illinois Municipal Code; (l) made for contributions to a
23firefighter's pension fund created under Article 4 of the
24Illinois Pension Code, to the extent of the amount certified
25under item (5) of Section 4-134 of the Illinois Pension Code;
26and (m) made for the taxing district to pay interest or

 

 

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1principal on general obligation bonds issued pursuant to
2Section 19-3.10 of the School Code.
3    "Aggregate extension" for all taxing districts to which
4this Law applies in accordance with paragraph (2) of subsection
5(e) of Section 18-213 or this amendatory Act of the 99th
6General Assembly means the annual corporate extension for the
7taxing district and those special purpose extensions that are
8made annually for the taxing district, excluding special
9purpose extensions: (a) made for the taxing district to pay
10interest or principal on general obligation bonds that were
11approved by referendum; (b) made for any taxing district to pay
12interest or principal on general obligation bonds issued before
13the effective date of this amendatory Act of 1997; (c) made for
14any taxing district to pay interest or principal on bonds
15issued to refund or continue to refund those bonds issued
16before the effective date of this amendatory Act of 1997; (d)
17made for any taxing district to pay interest or principal on
18bonds issued to refund or continue to refund bonds issued after
19the effective date of this amendatory Act of 1997 if the bonds
20were approved by referendum after the effective date of this
21amendatory Act of 1997; (e) made for any taxing district to pay
22interest or principal on revenue bonds issued before the
23effective date of this amendatory Act of 1997 for payment of
24which a property tax levy or the full faith and credit of the
25unit of local government is pledged; however, a tax for the
26payment of interest or principal on those bonds shall be made

 

 

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1only after the governing body of the unit of local government
2finds that all other sources for payment are insufficient to
3make those payments; (f) made for payments under a building
4commission lease when the lease payments are for the retirement
5of bonds issued by the commission before the effective date of
6this amendatory Act of 1997 to pay for the building project;
7(g) made for payments due under installment contracts entered
8into before the effective date of this amendatory Act of 1997;
9(h) made for payments of principal and interest on limited
10bonds, as defined in Section 3 of the Local Government Debt
11Reform Act, in an amount not to exceed the debt service
12extension base less the amount in items (b), (c), and (e) of
13this definition for non-referendum obligations, except
14obligations initially issued pursuant to referendum; (i) made
15for payments of principal and interest on bonds issued under
16Section 15 of the Local Government Debt Reform Act; (j) made
17for a qualified airport authority to pay interest or principal
18on general obligation bonds issued for the purpose of paying
19obligations due under, or financing airport facilities
20required to be acquired, constructed, installed or equipped
21pursuant to, contracts entered into before March 1, 1996 (but
22not including any amendments to such a contract taking effect
23on or after that date); (k) made to fund expenses of providing
24joint recreational programs for the handicapped under Section
255-8 of the Park District Code or Section 11-95-14 of the
26Illinois Municipal Code; and (l) made for contributions to a

 

 

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1firefighter's pension fund created under Article 4 of the
2Illinois Pension Code, to the extent of the amount certified
3under item (5) of Section 4-134 of the Illinois Pension Code.
4    "Debt service extension base" means an amount equal to that
5portion of the extension for a taxing district for the 1994
6levy year, or for those taxing districts subject to this Law in
7accordance with Section 18-213, except for those subject to
8paragraph (2) of subsection (e) of Section 18-213, for the levy
9year in which the referendum making this Law applicable to the
10taxing district is held, or for those taxing districts subject
11to this Law in accordance with paragraph (2) of subsection (e)
12of Section 18-213 for the 1996 levy year, constituting an
13extension for payment of principal and interest on bonds issued
14by the taxing district without referendum, but not including
15excluded non-referendum bonds. For park districts (i) that were
16first subject to this Law in 1991 or 1995 and (ii) whose
17extension for the 1994 levy year for the payment of principal
18and interest on bonds issued by the park district without
19referendum (but not including excluded non-referendum bonds)
20was less than 51% of the amount for the 1991 levy year
21constituting an extension for payment of principal and interest
22on bonds issued by the park district without referendum (but
23not including excluded non-referendum bonds), "debt service
24extension base" means an amount equal to that portion of the
25extension for the 1991 levy year constituting an extension for
26payment of principal and interest on bonds issued by the park

 

 

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1district without referendum (but not including excluded
2non-referendum bonds). A debt service extension base
3established or increased at any time pursuant to any provision
4of this Law, except Section 18-212, shall be increased each
5year commencing with the later of (i) the 2009 levy year or
6(ii) the first levy year in which this Law becomes applicable
7to the taxing district, by the lesser of 5% or the percentage
8increase in the Consumer Price Index during the 12-month
9calendar year preceding the levy year. The debt service
10extension base may be established or increased as provided
11under Section 18-212. "Excluded non-referendum bonds" means
12(i) bonds authorized by Public Act 88-503 and issued under
13Section 20a of the Chicago Park District Act for aquarium and
14museum projects; (ii) bonds issued under Section 15 of the
15Local Government Debt Reform Act; or (iii) refunding
16obligations issued to refund or to continue to refund
17obligations initially issued pursuant to referendum.
18    "Special purpose extensions" include, but are not limited
19to, extensions for levies made on an annual basis for
20unemployment and workers' compensation, self-insurance,
21contributions to pension plans, and extensions made pursuant to
22Section 6-601 of the Illinois Highway Code for a road
23district's permanent road fund whether levied annually or not.
24The extension for a special service area is not included in the
25aggregate extension.
26    "Aggregate extension base" means the taxing district's

 

 

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1last preceding aggregate extension as adjusted under Sections
218-135, 18-215, and 18-230. An adjustment under Section 18-135
3shall be made for the 2007 levy year and all subsequent levy
4years whenever one or more counties within which a taxing
5district is located (i) used estimated valuations or rates when
6extending taxes in the taxing district for the last preceding
7levy year that resulted in the over or under extension of
8taxes, or (ii) increased or decreased the tax extension for the
9last preceding levy year as required by Section 18-135(c).
10Whenever an adjustment is required under Section 18-135, the
11aggregate extension base of the taxing district shall be equal
12to the amount that the aggregate extension of the taxing
13district would have been for the last preceding levy year if
14either or both (i) actual, rather than estimated, valuations or
15rates had been used to calculate the extension of taxes for the
16last levy year, or (ii) the tax extension for the last
17preceding levy year had not been adjusted as required by
18subsection (c) of Section 18-135.
19    Notwithstanding any other provision of law, for levy year
202012, the aggregate extension base for West Northfield School
21District No. 31 in Cook County shall be $12,654,592.
22    "Levy year" has the same meaning as "year" under Section
231-155.
24    "New property" means (i) the assessed value, after final
25board of review or board of appeals action, of new improvements
26or additions to existing improvements on any parcel of real

 

 

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1property that increase the assessed value of that real property
2during the levy year multiplied by the equalization factor
3issued by the Department under Section 17-30, (ii) the assessed
4value, after final board of review or board of appeals action,
5of real property not exempt from real estate taxation, which
6real property was exempt from real estate taxation for any
7portion of the immediately preceding levy year, multiplied by
8the equalization factor issued by the Department under Section
917-30, including the assessed value, upon final stabilization
10of occupancy after new construction is complete, of any real
11property located within the boundaries of an otherwise or
12previously exempt military reservation that is intended for
13residential use and owned by or leased to a private corporation
14or other entity, (iii) in counties that classify in accordance
15with Section 4 of Article IX of the Illinois Constitution, an
16incentive property's additional assessed value resulting from
17a scheduled increase in the level of assessment as applied to
18the first year final board of review market value, and (iv) any
19increase in assessed value due to oil or gas production from an
20oil or gas well required to be permitted under the Hydraulic
21Fracturing Regulatory Act that was not produced in or accounted
22for during the previous levy year. In addition, the county
23clerk in a county containing a population of 3,000,000 or more
24shall include in the 1997 recovered tax increment value for any
25school district, any recovered tax increment value that was
26applicable to the 1995 tax year calculations.

 

 

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1    "Qualified airport authority" means an airport authority
2organized under the Airport Authorities Act and located in a
3county bordering on the State of Wisconsin and having a
4population in excess of 200,000 and not greater than 500,000.
5    "Recovered tax increment value" means, except as otherwise
6provided in this paragraph, the amount of the current year's
7equalized assessed value, in the first year after a
8municipality terminates the designation of an area as a
9redevelopment project area previously established under the
10Tax Increment Allocation Development Act in the Illinois
11Municipal Code, previously established under the Industrial
12Jobs Recovery Law in the Illinois Municipal Code, previously
13established under the Economic Development Project Area Tax
14Increment Act of 1995, or previously established under the
15Economic Development Area Tax Increment Allocation Act, of each
16taxable lot, block, tract, or parcel of real property in the
17redevelopment project area over and above the initial equalized
18assessed value of each property in the redevelopment project
19area. For the taxes which are extended for the 1997 levy year,
20the recovered tax increment value for a non-home rule taxing
21district that first became subject to this Law for the 1995
22levy year because a majority of its 1994 equalized assessed
23value was in an affected county or counties shall be increased
24if a municipality terminated the designation of an area in 1993
25as a redevelopment project area previously established under
26the Tax Increment Allocation Development Act in the Illinois

 

 

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1Municipal Code, previously established under the Industrial
2Jobs Recovery Law in the Illinois Municipal Code, or previously
3established under the Economic Development Area Tax Increment
4Allocation Act, by an amount equal to the 1994 equalized
5assessed value of each taxable lot, block, tract, or parcel of
6real property in the redevelopment project area over and above
7the initial equalized assessed value of each property in the
8redevelopment project area. In the first year after a
9municipality removes a taxable lot, block, tract, or parcel of
10real property from a redevelopment project area established
11under the Tax Increment Allocation Development Act in the
12Illinois Municipal Code, the Industrial Jobs Recovery Law in
13the Illinois Municipal Code, or the Economic Development Area
14Tax Increment Allocation Act, "recovered tax increment value"
15means the amount of the current year's equalized assessed value
16of each taxable lot, block, tract, or parcel of real property
17removed from the redevelopment project area over and above the
18initial equalized assessed value of that real property before
19removal from the redevelopment project area.
20    Except as otherwise provided in this Section, "limiting
21rate" means a fraction the numerator of which is the last
22preceding aggregate extension base times an amount equal to one
23plus the extension limitation defined in this Section and the
24denominator of which is the current year's equalized assessed
25value of all real property in the territory under the
26jurisdiction of the taxing district during the prior levy year.

 

 

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1For those taxing districts that reduced their aggregate
2extension for the last preceding levy year, the highest
3aggregate extension in any of the last 3 preceding levy years
4shall be used for the purpose of computing the limiting rate.
5The denominator shall not include new property or the recovered
6tax increment value. If a new rate, a rate decrease, or a
7limiting rate increase has been approved at an election held
8after March 21, 2006, then (i) the otherwise applicable
9limiting rate shall be increased by the amount of the new rate
10or shall be reduced by the amount of the rate decrease, as the
11case may be, or (ii) in the case of a limiting rate increase,
12the limiting rate shall be equal to the rate set forth in the
13proposition approved by the voters for each of the years
14specified in the proposition, after which the limiting rate of
15the taxing district shall be calculated as otherwise provided.
16In the case of a taxing district that obtained referendum
17approval for an increased limiting rate on March 20, 2012, the
18limiting rate for tax year 2012 shall be the rate that
19generates the approximate total amount of taxes extendable for
20that tax year, as set forth in the proposition approved by the
21voters; this rate shall be the final rate applied by the county
22clerk for the aggregate of all capped funds of the district for
23tax year 2012.
24(Source: P.A. 97-611, eff. 1-1-12; 97-1154, eff. 1-25-13; 98-6,
25eff. 3-29-13; 98-23, eff. 6-17-13.)
 

 

 

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1    (35 ILCS 200/18-205)
2    Sec. 18-205. Referendum to increase the extension
3limitation. A taxing district is limited to an extension
4limitation as defined in Section 18-185 of 5% or the percentage
5increase in the Consumer Price Index during the 12-month
6calendar year preceding the levy year, whichever is less. A
7taxing district may increase its extension limitation for one
8or more levy years if that taxing district holds a referendum
9before the levy date for the first levy year at which a
10majority of voters voting on the issue approves adoption of a
11higher extension limitation. Referenda shall be conducted at a
12regularly scheduled election in accordance with the Election
13Code. For referenda to increase the extension limitation for
14levy years prior to 2016, the The question shall be presented
15in substantially the following manner for all elections held
16after March 21, 2006:
17        Shall the extension limitation under the Property Tax
18    Extension Limitation Law for (insert the legal name,
19    number, if any, and county or counties of the taxing
20    district and geographic or other common name by which a
21    school or community college district is known and referred
22    to), Illinois, be increased from the lesser of 5% or the
23    percentage increase in the Consumer Price Index over the
24    prior levy year to (insert the percentage of the proposed
25    increase)% per year for (insert each levy year for which
26    the increased extension limitation will apply)?

 

 

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1    For referenda to increase the extension limitation for levy
2year 2016 and thereafter, the question shall be presented in
3substantially the following manner:
4        Shall the extension limitation under the Property Tax
5    Extension Limitation Law for (insert the legal name,
6    number, if any, and county or counties of the taxing
7    district and geographic or other common name by which a
8    school or community college district is known and referred
9    to), Illinois, be increased from 0% to (insert the
10    percentage of the proposed increase)% per year for (insert
11    each levy year for which the increased extension limitation
12    will apply)?
13The votes must be recorded as "Yes" or "No".
14If a majority of voters voting on the issue approves the
15adoption of the increase, the increase shall be applicable for
16each levy year specified.
17    The ballot for any question submitted pursuant to this
18Section shall have printed thereon, but not as a part of the
19question submitted, only the following supplemental
20information (which shall be supplied to the election authority
21by the taxing district) in substantially the following form:
22        (1) For the (insert the first levy year for which the
23    increased extension limitation will be applicable) levy
24    year the approximate amount of the additional tax
25    extendable against property containing a single family
26    residence and having a fair market value at the time of the

 

 

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1    referendum of $100,000 is estimated to be $....
2        (2) Based upon an average annual percentage increase
3    (or decrease) in the market value of such property of ...%
4    (insert percentage equal to the average annual percentage
5    increase or decrease for the prior 3 levy years, at the
6    time the submission of the question is initiated by the
7    taxing district, in the amount of (A) the equalized
8    assessed value of the taxable property in the taxing
9    district less (B) the new property included in the
10    equalized assessed value), the approximate amount of the
11    additional tax extendable against such property for the ...
12    levy year is estimated to be $... and for the ... levy year
13    is estimated to be $....
14    Paragraph (2) shall be included only if the increased
15extension limitation will be applicable for more than one year
16and shall list each levy year for which the increased extension
17limitation will be applicable. The additional tax shown for
18each levy year shall be the approximate dollar amount of the
19increase over the amount of the most recently completed
20extension at the time the submission of the question is
21initiated by the taxing district. The approximate amount of the
22additional tax extendable shown in paragraphs (1) and (2) shall
23be calculated by multiplying $100,000 (the fair market value of
24the property without regard to any property tax exemptions) by
25(i) the percentage level of assessment prescribed for that
26property by statute, or by ordinance of the county board in

 

 

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1counties that classify property for purposes of taxation in
2accordance with Section 4 of Article IX of the Illinois
3Constitution; (ii) the most recent final equalization factor
4certified to the county clerk by the Department of Revenue at
5the time the taxing district initiates the submission of the
6proposition to the electors; (iii) the last known aggregate
7extension base of the taxing district at the time the
8submission of the question is initiated by the taxing district;
9and (iv) the difference between the percentage increase
10proposed in the question and (A) the lesser of 5% or the
11percentage increase in the Consumer Price Index for the prior
12levy year (or an estimate of the percentage increase for the
13prior levy year if the increase is unavailable at the time the
14submission of the question is initiated by the taxing district)
15or (B) 0%, as applicable; and dividing the result by the last
16known equalized assessed value of the taxing district at the
17time the submission of the question is initiated by the taxing
18district. This amendatory Act of the 97th General Assembly is
19intended to clarify the existing requirements of this Section,
20and shall not be construed to validate any prior non-compliant
21referendum language. Any notice required to be published in
22connection with the submission of the question shall also
23contain this supplemental information and shall not contain any
24other supplemental information. Any error, miscalculation, or
25inaccuracy in computing any amount set forth on the ballot or
26in the notice that is not deliberate shall not invalidate or

 

 

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1affect the validity of any proposition approved. Notice of the
2referendum shall be published and posted as otherwise required
3by law, and the submission of the question shall be initiated
4as provided by law.
5(Source: P.A. 97-1087, eff. 8-24-12.)
 
6    (35 ILCS 200/18-213)
7    Sec. 18-213. Referenda on applicability of the Property Tax
8Extension Limitation Law.
9    (a) The provisions of this Section do not apply to a taxing
10district subject to this Law because a majority of its 1990
11equalized assessed value is in a county or counties contiguous
12to a county of 3,000,000 or more inhabitants, or because a
13majority of its 1994 equalized assessed value is in an affected
14county and the taxing district was not subject to this Law
15before the 1995 levy year.
16    (b) Prior to levy year 2016, the The county board of a
17county that is not subject to this Law may, by ordinance or
18resolution, submit to the voters of the county the question of
19whether to make all non-home rule taxing districts that have
20all or a portion of their equalized assessed valuation situated
21in the county subject to this Law in the manner set forth in
22this Section.
23    For purposes of this Section only:
24    "Taxing district" has the same meaning provided in Section
251-150.

 

 

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1    "Equalized assessed valuation" means the equalized
2assessed valuation for a taxing district for the immediately
3preceding levy year.
4    (c) The ordinance or resolution shall request the
5submission of the proposition at any election, except a
6consolidated primary election, for the purpose of voting for or
7against making the Property Tax Extension Limitation Law
8applicable to all non-home rule taxing districts that have all
9or a portion of their equalized assessed valuation situated in
10the county.
11    The question shall be placed on a separate ballot and shall
12be in substantially the following form:
13        Shall the Property Tax Extension Limitation Law (35
14    ILCS 200/18-185 through 18-245), which limits annual
15    property tax extension increases, apply to non-home rule
16    taxing districts with all or a portion of their equalized
17    assessed valuation located in (name of county)?
18Votes on the question shall be recorded as "yes" or "no".
19    (d) The county clerk shall order the proposition submitted
20to the electors of the county at the election specified in the
21ordinance or resolution. If part of the county is under the
22jurisdiction of a board or boards of election commissioners,
23the county clerk shall submit a certified copy of the ordinance
24or resolution to each board of election commissioners, which
25shall order the proposition submitted to the electors of the
26taxing district within its jurisdiction at the election

 

 

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1specified in the ordinance or resolution.
2    (e) (1) With respect to taxing districts having all of
3    their equalized assessed valuation located in the county,
4    if a majority of the votes cast on the proposition are in
5    favor of the proposition, then this Law becomes applicable
6    to the taxing district beginning on January 1 of the year
7    following the date of the referendum.
8        (2) With respect to taxing districts that meet all the
9    following conditions this Law shall become applicable to
10    the taxing district beginning on January 1, 1997. The
11    districts to which this paragraph (2) is applicable
12            (A) do not have all of their equalized assessed
13        valuation located in a single county,
14            (B) have equalized assessed valuation in an
15        affected county,
16            (C) meet the condition that each county, other than
17        an affected county, in which any of the equalized
18        assessed valuation of the taxing district is located
19        has held a referendum under this Section at any
20        election, except a consolidated primary election, held
21        prior to the effective date of this amendatory Act of
22        1997, and
23            (D) have a majority of the district's equalized
24        assessed valuation located in one or more counties in
25        each of which the voters have approved a referendum
26        under this Section prior to the effective date of this

 

 

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1        amendatory Act of 1997. For purposes of this Section,
2        in determining whether a majority of the equalized
3        assessed valuation of the taxing district is located in
4        one or more counties in which the voters have approved
5        a referendum under this Section, the equalized
6        assessed valuation of the taxing district in any
7        affected county shall be included with the equalized
8        assessed value of the taxing district in counties in
9        which the voters have approved the referendum.
10        (3) With respect to taxing districts that do not have
11    all of their equalized assessed valuation located in a
12    single county and to which paragraph (2) of subsection (e)
13    is not applicable, if each county other than an affected
14    county in which any of the equalized assessed valuation of
15    the taxing district is located has held a referendum under
16    this Section at any election, except a consolidated primary
17    election, held in any year and if a majority of the
18    equalized assessed valuation of the taxing district is
19    located in one or more counties that have each approved a
20    referendum under this Section, then this Law shall become
21    applicable to the taxing district on January 1 of the year
22    following the year in which the last referendum in a county
23    in which the taxing district has any equalized assessed
24    valuation is held. For the purposes of this Law, the last
25    referendum shall be deemed to be the referendum making this
26    Law applicable to the taxing district. For purposes of this

 

 

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1    Section, in determining whether a majority of the equalized
2    assessed valuation of the taxing district is located in one
3    or more counties that have approved a referendum under this
4    Section, the equalized assessed valuation of the taxing
5    district in any affected county shall be included with the
6    equalized assessed value of the taxing district in counties
7    that have approved the referendum.
8    (f) Immediately after a referendum is held under this
9Section, the county clerk of the county holding the referendum
10shall give notice of the referendum having been held and its
11results to all taxing districts that have all or a portion of
12their equalized assessed valuation located in the county, the
13county clerk of any other county in which any of the equalized
14assessed valuation of any taxing district is located, and the
15Department of Revenue. After the last referendum affecting a
16multi-county taxing district is held, the Department of Revenue
17shall determine whether the taxing district is subject to this
18Law and, if so, shall notify the taxing district and the county
19clerks of all of the counties in which a portion of the
20equalized assessed valuation of the taxing district is located
21that, beginning the following January 1, the taxing district is
22subject to this Law. For each taxing district subject to
23paragraph (2) of subsection (e) of this Section, the Department
24of Revenue shall notify the taxing district and the county
25clerks of all of the counties in which a portion of the
26equalized assessed valuation of the taxing district is located

 

 

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1that, beginning January 1, 1997, the taxing district is subject
2to this Law.
3    (g) Referenda held under this Section shall be conducted in
4accordance with the Election Code.
5(Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
 
6    (35 ILCS 200/18-214)
7    Sec. 18-214. Referenda on removal of the applicability of
8the Property Tax Extension Limitation Law to non-home rule
9taxing districts.
10    (a) The provisions of this Section do not apply to a taxing
11district that is subject to this Law because a majority of its
121990 equalized assessed value is in a county or counties
13contiguous to a county of 3,000,000 or more inhabitants, or
14because a majority of its 1994 equalized assessed value is in
15an affected county and the taxing district was not subject to
16this Law before the 1995 levy year.
17    (b) For purposes of this Section only:
18    "Taxing district" means any non-home rule taxing district
19that became subject to this Law under Section 18-213 of this
20Law.
21    "Equalized assessed valuation" means the equalized
22assessed valuation for a taxing district for the immediately
23preceding levy year.
24    (c) The county board of a county that became subject to
25this Law by a referendum approved by the voters of the county

 

 

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1under Section 18-213 may, by ordinance or resolution, in the
2manner set forth in this Section, submit to the voters of the
3county the question of whether this Law applies to all non-home
4rule taxing districts that have all or a portion of their
5equalized assessed valuation situated in the county in the
6manner set forth in this Section.
7    (d) The ordinance or resolution shall request the
8submission of the proposition at any election, except a
9consolidated primary election, for the purpose of voting for or
10against the continued application of the Property Tax Extension
11Limitation Law to all non-home rule taxing districts that have
12all or a portion of their equalized assessed valuation situated
13in the county.
14    The question shall be placed on a separate ballot and shall
15be in substantially the following form:
16        Shall the Property Tax Extension Limitation Law (35
17    ILCS 200/18-185 through 35 ILCS 200/18-245), which limits
18    annual property tax extension increases, apply to non-home
19    rule taxing districts with all or a portion of their
20    equalized assessed valuation located in (name of county)?
21Votes on the question shall be recorded as "yes" or "no".
22    (e) The county clerk shall order the proposition submitted
23to the electors of the county at the election specified in the
24ordinance or resolution. If part of the county is under the
25jurisdiction of a board or boards of election commissioners,
26the county clerk shall submit a certified copy of the ordinance

 

 

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1or resolution to each board of election commissioners, which
2shall order the proposition submitted to the electors of the
3taxing district within its jurisdiction at the election
4specified in the ordinance or resolution.
5    (f) With respect to taxing districts having all of their
6equalized assessed valuation located in one county, if a
7majority of the votes cast on the proposition are against the
8proposition, then this Law shall not apply to the taxing
9district beginning on January 1 of the year following the date
10of the referendum.
11    (g) With respect to taxing districts that do not have all
12of their equalized assessed valuation located in a single
13county, if both of the following conditions are met, then this
14Law shall no longer apply to the taxing district beginning on
15January 1 of the year following the date of the referendum.
16        (1) Each county in which the district has any equalized
17    assessed valuation must either, (i) have held a referendum
18    under this Section, (ii) be an affected county, or (iii)
19    have held a referendum under Section 18-213 at which the
20    voters rejected the proposition at the most recent election
21    at which the question was on the ballot in the county.
22        (2) The majority of the equalized assessed valuation of
23    the taxing district, other than any equalized assessed
24    valuation in an affected county, is in one or more counties
25    in which the voters rejected the proposition. For purposes
26    of this Section, in determining whether a majority of the

 

 

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1    equalized assessed valuation of the taxing district is
2    located in one or more counties in which the voters have
3    rejected the proposition under this Section, the equalized
4    assessed valuation of any taxing district in a county which
5    has held a referendum under Section 18-213 at which the
6    voters rejected that proposition, at the most recent
7    election at which the question was on the ballot in the
8    county, will be included with the equalized assessed value
9    of the taxing district in counties in which the voters have
10    rejected the referendum held under this Section.
11    (h) Immediately after a referendum is held under this
12Section, the county clerk of the county holding the referendum
13shall give notice of the referendum having been held and its
14results to all taxing districts that have all or a portion of
15their equalized assessed valuation located in the county, the
16county clerk of any other county in which any of the equalized
17assessed valuation of any such taxing district is located, and
18the Department of Revenue. After the last referendum affecting
19a multi-county taxing district is held, the Department of
20Revenue shall determine whether the taxing district is no
21longer subject to this Law and, if the taxing district is no
22longer subject to this Law, the Department of Revenue shall
23notify the taxing district and the county clerks of all of the
24counties in which a portion of the equalized assessed valuation
25of the taxing district is located that, beginning on January 1
26of the year following the date of the last referendum, the

 

 

HB0681 Engrossed- 32 -LRB099 04496 HLH 24524 b

1taxing district is no longer subject to this Law.
2    (i) Notwithstanding any other provision of law, no
3referendum may be submitted under this Section for levy year
42016 or thereafter.
5(Source: P.A. 89-718, eff. 3-7-97.)
 
6    (35 ILCS 200/18-242 new)
7    Sec. 18-242. Home rule. This Division 5 is a limitation,
8under subsection (g) of Section 6 of Article VII of the
9Illinois Constitution, on the power of home rule units to tax.
 
10    Section 90. The State Mandates Act is amended by adding
11Section 8.39 as follows:
 
12    (30 ILCS 805/8.39 new)
13    Sec. 8.39. Exempt mandate. Notwithstanding Sections 6 and 8
14of this Act, no reimbursement by the State is required for the
15implementation of any mandate created by this amendatory Act of
16the 99th General Assembly.