(30 ILCS 805/6)
(from Ch. 85, par. 2206)
State Reimbursement to Local Government For Increased Costs
Arising From Certain Mandates. (a) Any increased costs accruing to local
governments as a direct result of mandates dealing with the organization
and structure of local government or due process mandates, as defined in
subsections (c) and (d), respectively, of Section 3 above, are not reimbursable
by the State.
(b) At least 50%, but not more than 100% of the increase in costs of
a local government directly attributable to a service mandate as defined
in subsection (f) of Section 3 enacted by the General Assembly or
established administratively after the effective date of this Act
shall be reimbursed by the State unless there is in existence at the
time of such enactment a program of State aid for the service affected
by the mandate whereunder the non-local share for any participating
local government is 50% or greater and where the increased costs
arising under the mandate constitute allowable expenditures under the
aid program. Where all or part of the increased costs are met through
federal or other external aid, only the net increase to the local
government shall be included in the base against which the amount of
State reimbursement is to be computed.
(c) 100% of the loss in revenue of a local government directly
attributable to a mandated classification or exemption of property for
purposes of ad valorem real property taxation enacted after the
effective date of this Act shall be reimbursed by the State. The loss of
revenue does not include potential revenue from property of a type which
was not being assessed and taxed on January 1, 1980.
(d) Except for a State mandate that affects personnel qualifications
for local employees, the salaries and wages of which are financed under
a State program, and except as provided in subsection (e) below, any
personnel mandate as defined in subsection (h) of
Section 3 above enacted by the General Assembly or established
administratively after the effective date of this Act shall be
reimbursed by the State to the extent of increased costs incurred by
local governments directly attributable to such mandate.
(e) All of the increased costs of a local government directly
attributable to a mandated increase in public employee retirement
benefits which is enacted after the effective date of this Act and which has
effect of elevating retirement benefits of local government employees
shall be reimbursed by the State; except that any increased costs of a
local government attributable to Public Act 83-152, 83-374, 83-375,
83-528, 83-558, 83-661, 83-664, 83-737, 83-772, 83-773, 83-780, 83-792,
83-793, 83-802, 83-810, 83-812, 83-823, 83-827 or 83-869 are not reimbursable
by the State.
(f) After the effective date of this Act, any bill filed and any
amended bill that creates or enlarges a State mandate of the type
specified in subsections (f), (g) and (h)
of Section 3, shall
have provided and identified for it an appropriation of an amount necessary
to provide the reimbursement specified above unless a statement, stating
the specific reasons for such
exclusion is set out in the bill or amendment as provided in subsection
(a) of Section 8.
(g) If a local government or combination of local governments has
been providing a service at its option which is subsequently mandated by
the State, the State shall pay them for the subsequent costs of such
program and the local government or governments shall proportionately
reduce its or their property tax extensions by the amount that the State
payment replaces property tax revenues which were being expended on such
service. However, for purposes of calculating a school district's State
aid, no district's operating tax rate shall be decreased as a result of
reimbursement under this Act.
(h) Any increased costs accruing to a local government as a direct
result of the requirements of the Steel Products Procurement Act are not
reimbursable by the State.
(Source: P.A. 83-1362.)