Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 200/18-195

(35 ILCS 200/18-195)
Sec. 18-195. Limitation.

Tax extensions made under Sections 18-45 and 18-105
are further limited by the provisions of this Law.

For those taxing districts that have levied in any previous levy year for any
funds included in the aggregate extension, the county clerk shall extend a rate
for the sum of these funds that is no greater than the limiting rate.

For those taxing districts that have  never levied for any funds included in
the aggregate extension, the county clerk shall extend an amount no greater
than the amount approved by the voters in a referendum under Section 18-210.

If the county clerk is required to reduce the aggregate extension of a
taxing district by provisions of this Law, the county clerk shall
proportionally reduce the extension for each fund unless otherwise
requested by the taxing district.

Upon written request of the corporate authority of a village, the county
clerk
shall calculate separate limiting rates for the library funds and for the
aggregate of the other village funds in order to reduce the funds as may be
required under provisions of this Law.  In calculating the limiting rate for
the library, the county clerk shall use only the part of the aggregate
extension base applicable to the library, and for any rate increase or decrease
factor under Section 18-230 the county clerk shall use only any new rate or
rate increase applicable to the library funds and the part of the rate
applicable to the library in determining factors under that Section.  The
county clerk shall calculate the limiting rate for all other village funds
using only the part of the aggregate extension base not applicable to the
library, and for any rate increase or decrease factor under Section 18-230 the
county clerk shall use only any new rate or rate increase not applicable to the
library funds and the part of the rate not applicable to the library in
determining factors under that Section.  If the county clerk is required to
reduce the aggregate extension of the library portion of the levy, the county
clerk shall proportionally reduce the extension for
each library fund unless otherwise requested by the library board.  If the
county clerk is required to reduce the aggregate extension of the portion of
the
levy not applicable to the library, the county clerk shall proportionally
reduce
the extension for each fund not applicable to the library unless otherwise
requested by the village.

Beginning with the 1998 levy year upon written direction of a county or
township community mental health board, the county clerk shall calculate
separate
limiting rates for the community mental health funds and for the aggregate of
the other county or township funds in order to reduce the funds as may be
required under provisions of this Law.  In calculating the limiting rate for
the community mental health funds, the county clerk shall use only the part of
the aggregate
extension base applicable to the community mental health funds; and for any
rate increase or decrease
factor under Section 18-230, the county clerk shall use only any new rate or
rate increase applicable to the community mental health funds and the part of
the rate
applicable to the community mental health board in determining factors under
that Section.  The
county clerk shall calculate the limiting rate for all other county or township
funds
using only the part of the aggregate extension base not applicable to community
mental health funds; and for any rate increase or decrease factor under
Section 18-230, the
county clerk shall use only any new rate or rate increase not applicable to the
community mental health funds and the part of the rate not applicable to the
community
mental health board in
determining factors under that Section.  If the county clerk is required to
reduce the aggregate extension of the community mental health board portion of
the levy, the county
clerk shall proportionally reduce the extension for
each community mental health fund unless otherwise directed by the community
mental
health board.  If the
county clerk is required to reduce the aggregate extension of the portion of
the
levy not applicable to the community mental health board, the county clerk
shall proportionally
reduce
the extension for each fund not applicable to the community mental health board
unless otherwise
directed by the county or township.

If the governmental unit is not subject to Section 1.1 or 1.2 of the Community Care for Persons with Developmental Disabilities Act, then: (i) beginning with the 2001 levy year for a county or township board before the effective date of this amendatory Act of the 100th General Assembly, upon written direction of a county or
township board for care and treatment of persons with a developmental
disability, the county clerk shall calculate separate
limiting rates for the funds for persons with a developmental disability and
for
the aggregate of
the other county or township funds in order to reduce the funds as may be
required under provisions of this Law; and (ii) beginning with the levy year next following the effective date of this amendatory Act of the 100th General Assembly, upon written direction of the board of a governmental unit not covered under item (i) for care and treatment of persons with a developmental disability, the county clerk shall calculate separate limiting rates for the funds for persons with a developmental disability and for the aggregate of the other governmental unit funds in order to reduce the funds as may be required under provisions of this Law.  If the governmental unit is subject to Section 1.1 or 1.2 of the Community Care for Persons with Developmental Disabilities Act, then, beginning with the levy year in which the voters approve the tax under Section 1.1 or 1.2 of that Act, the county clerk shall calculate separate
limiting rates for the funds for persons with a developmental disability and
for
the aggregate of
the other governmental unit funds in order to reduce the funds as may be
required under provisions of this Law. In calculating the limiting rate for
the funds for persons with a developmental disability, the county clerk shall
use only the part of
the aggregate
extension base applicable to the funds for persons with a developmental
disability; and for any
rate increase or decrease
factor under Section 18-230, the county clerk shall use only any new rate or
rate increase applicable to the funds for persons with a developmental
disability and the part of
the rate
applicable to the board for care and treatment of persons with a developmental
disability in determining factors under
that Section.  The
county clerk shall calculate the limiting rate for all other governmental unit 
funds
using only the part of the aggregate extension base not applicable to
funds for persons with a developmental disability; and for any rate increase or
decrease factor under
Section 18-230, the
county clerk shall use only any new rate or rate increase not applicable to the
funds for persons with a developmental disability and the part of the rate not
applicable to the
board for care and treatment of persons with a developmental disability in
determining factors under that Section.  If the county clerk is required to
reduce the aggregate extension of the board for care and treatment of persons
with a developmental disability portion of
the levy, the county
clerk shall proportionally reduce the extension for
each fund for persons with a developmental disability unless otherwise directed
by the board for care and treatment of persons with a developmental disability.
 If the
county clerk is required to reduce the aggregate extension of the portion of
the levy not applicable to the board for care and treatment of persons with a
developmental disability, the county clerk shall proportionally reduce the
extension for each fund not applicable to the board for care and treatment of
persons with a developmental disability unless otherwise directed by the governmental unit.

As used in this Section, "governmental unit" has the meaning given to that term in Section 0.05 of the Community Care for Persons with Developmental Disabilities Act.

(Source: P.A. 100-1129, eff. 1-1-19.)