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Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide. Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
REVENUE (35 ILCS 200/) Property Tax Code. 35 ILCS 200/18-214
(35 ILCS 200/18-214)
Sec. 18-214.
Referenda on removal of the applicability of the Property Tax
Extension Limitation Law to non-home rule taxing districts.
(a) The provisions of this Section do not apply to a taxing district that is
subject to this Law because a majority of its 1990 equalized assessed value is
in a county or counties contiguous to a county of 3,000,000 or more
inhabitants, or because a majority of its 1994 equalized assessed value is in
an
affected county and the taxing district was not subject to this Law before the
1995 levy year.
(b) For purposes of this Section only:
"Taxing district" means any non-home rule taxing district that became subject
to this Law under Section 18-213 of this Law.
"Equalized assessed valuation" means the equalized assessed valuation for a
taxing district for the immediately preceding levy year.
(c) The county board of a county that became subject to this Law by a
referendum approved by the voters of the county under Section 18-213 may, by
ordinance or resolution, in the manner set forth in this Section, submit to the
voters of the county the question of whether this Law applies to all non-home
rule taxing
districts that have all or a portion of their equalized assessed valuation
situated in the county in the manner set forth in this Section.
(d) The ordinance or resolution shall request the submission of the
proposition at any election, except a consolidated primary election, for the
purpose of voting for or against the continued application of the Property Tax
Extension Limitation Law to all non-home rule taxing districts that have all or
a portion of their equalized assessed valuation situated in the county.
The question shall be placed on a separate ballot and shall be in
substantially the following form:
Shall the Property Tax Extension Limitation Law (35 | | ILCS 200/18-185 through 35 ILCS 200/18-245), which limits annual property tax extension increases, apply to non-home rule taxing districts with all or a portion of their equalized assessed valuation located in (name of county)?
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Votes on the question shall be recorded as "yes" or "no".
(e) The county clerk shall order the proposition submitted to the electors
of the county at the election specified in the ordinance or resolution. If
part of the county is under the jurisdiction of a board or boards of election
commissioners, the county clerk shall submit a certified copy of the ordinance
or resolution to each board of election commissioners, which shall order the
proposition submitted to the electors of the taxing district within its
jurisdiction at the election specified in the ordinance or resolution.
(f) With respect to taxing districts having all of their equalized assessed
valuation located in one county, if a majority of the votes cast on the
proposition are against the proposition, then this Law shall not apply to the
taxing district beginning on January 1 of the year following the date of
the referendum.
(g) With respect to taxing districts that do not have all of their
equalized assessed valuation located in a single county, if both of the
following conditions are met, then this Law shall no longer apply to the taxing
district beginning on January 1 of the year following the date of the
referendum.
(1) Each county in which the district has any
| | equalized assessed valuation must either, (i) have held a referendum under this Section, (ii) be an affected county, or (iii) have held a referendum under Section 18-213 at which the voters rejected the proposition at the most recent election at which the question was on the ballot in the county.
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(2) The majority of the equalized assessed valuation
| | of the taxing district, other than any equalized assessed valuation in an affected county, is in one or more counties in which the voters rejected the proposition. For purposes of this Section, in determining whether a majority of the equalized assessed valuation of the taxing district is located in one or more counties in which the voters have rejected the proposition under this Section, the equalized assessed valuation of any taxing district in a county which has held a referendum under Section 18-213 at which the voters rejected that proposition, at the most recent election at which the question was on the ballot in the county, will be included with the equalized assessed value of the taxing district in counties in which the voters have rejected the referendum held under this Section.
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(h) Immediately after a referendum is held under this Section, the county
clerk of the county holding the referendum shall give notice of the referendum
having been held and its results to all taxing districts that have all or a
portion of their equalized assessed valuation located in the county, the county
clerk of any other county in which any of the equalized assessed valuation of
any such taxing district is located, and the Department of Revenue. After the
last
referendum affecting a multi-county taxing district is held, the Department of
Revenue shall determine whether the taxing district is no longer subject to
this Law and, if the taxing district is no longer subject to this Law, the
Department of Revenue shall notify the taxing district and the county clerks of
all of the counties in which a portion of the equalized assessed valuation of
the taxing district is located that, beginning on January 1 of the
year following the date of the last
referendum, the taxing district is no longer subject to this Law.
(Source: P.A. 89-718, eff. 3-7-97.)
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35 ILCS 200/18-215
(35 ILCS 200/18-215)
Sec. 18-215.
Merging and consolidating taxing districts; transfer of
service. For purposes of
this Law, when 2 or more taxing districts merge or consolidate, the sum of the
last preceding aggregate extensions for each taxing district shall be
combined for the resulting merged or consolidated taxing district. When a
service performed by one taxing district is transferred to another
taxing district, that part of the aggregate extension base for that
purpose shall be transferred and added to the aggregate extension base of
the transferee taxing district for purposes of this Law and shall be
deducted from the aggregate extension base of the transferor taxing
district. If the service and corresponding portion of the aggregate
extension base transferred to the taxing district are for a service that the
transferee district does not currently levy for, the provisions of Section
18-190 of this Law requiring a referendum to establish a new levy shall not
apply.
(Source: P.A. 90-719, eff. 8-7-98.)
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35 ILCS 200/18-220
(35 ILCS 200/18-220)
Sec. 18-220.
(Repealed).
(Source: Repealed by P.A. 89-1, eff. 2-12-95.)
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35 ILCS 200/18-225
(35 ILCS 200/18-225)
Sec. 18-225.
Annexed or disconnected property.
If property is annexed
into the taxing
district or is disconnected from a taxing district during the current levy
year, the calculation of the limiting rate
under Section 18-185 is not affected. The rates as limited under this Law are
applied to all property in the district for the current levy year,
excluding property that was annexed
after the adoption of the levy for the current levy year.
(Source: P.A. 88-455; 89-1, eff. 2-12-95.)
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35 ILCS 200/18-230
(35 ILCS 200/18-230)
Sec. 18-230. Rate increase or decrease factor. Only when a new rate or a rate
increase or decrease has been
approved by referendum held prior to March 22, 2006, the aggregate extension base, as adjusted in Section
18-215, shall be multiplied by a rate increase (or decrease) factor.
The numerator of the rate increase (or decrease) factor is the total combined
rate for the funds that made up the aggregate extension for the taxing district
for the prior year plus the rate increase approved or minus the rate decrease
approved. The denominator of the rate increase or decrease factor is the total
combined rate for the funds that made up the aggregate extension for the prior
year. For those taxing districts for which a new rate or a rate increase has
been approved by referendum held after December 31, 1988 and prior to March 22, 2006, and
that did not increase their rate to the new maximum rate for that fund, the
rate increase factor shall be adjusted for 4 levy years after the year
of the referendum (unless the governing body of a taxing district to which this Law applied before the 1995 levy year that approved a tax rate increase at a general election held after 2002 directs the county clerk or clerks by resolution to make such adjustment for a lesser number of years) by a factor the numerator of which is the portion of the
new or increased rate for which taxes were not extended plus the aggregate
rate in effect for the levy year prior to the levy year in which the
referendum was passed and the denominator of which is the aggregate rate in
effect for the levy year prior to the levy year in which the referendum
was passed.
(Source: P.A. 94-976, eff. 6-30-06.)
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35 ILCS 200/18-233 (35 ILCS 200/18-233) Sec. 18-233. Adjustments for certificates of error, certain court orders, or final administrative decisions of the Property Tax Appeal Board. Beginning in levy year 2021, a taxing district levy shall be increased by a prior year adjustment whenever an assessment decrease due to the issuance of a certificate of error, a court order issued pursuant to an assessment valuation complaint under Section 23-15, or a final administrative decision of the Property Tax Appeal Board results in a refund from the taxing district of a portion of the property tax revenue distributed to the taxing district. On or before November 15 of each year, the county treasurer shall certify the aggregate refunds paid by a taxing district during such 12-month period for purposes of this Section. For purposes of the Property Tax Extension Limitation Law, the taxing district's most recent aggregate extension base shall not include the prior year adjustment authorized under this Section.
(Source: P.A. 102-519, eff. 8-20-21.) |
35 ILCS 200/18-235
(35 ILCS 200/18-235)
Sec. 18-235.
Tax increment financing districts.
Extensions allocable to a
special tax allocation fund and the amount of taxes abated under Sections
18-165 and 18-170 are not included in the aggregate extension base when
computing the limiting rate.
(Source: P.A. 87-17; 88-455.)
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35 ILCS 200/18-240
(35 ILCS 200/18-240)
Sec. 18-240.
Certification of new property.
(a) The township assessor,
the
multi-township assessor, the chief county assessment officer, the board of
review, and the board of appeals shall cause the assessed value attributable
to new property to be entered and certified in the assessment books under rules
promulgated by the Department.
(b) For the levy year in which this Law first becomes applicable to a
county pursuant to Section 18-213, the chief county assessment
officer shall certify to the county clerk, after all changes by the board of
review or board of appeals, as the case may be, the assessed value of new
property by taxing districts for that levy year under rules promulgated by the
Department.
(Source: P.A. 88-455; 89-510, eff. 1-1-97.)
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35 ILCS 200/18-241
(35 ILCS 200/18-241)
Sec. 18-241. School Finance Authority and Financial Oversight Panel.
(a) A School Finance Authority established under Article 1E of
the School Code shall not be a taxing district for purposes of this Law. A Financial Oversight Panel established under Article 1H of the School Code shall not be a taxing district for purposes of this Law.
(b) This Law shall not apply to the extension of taxes for a
school district for the levy year in which a School Finance
Authority for the district is created pursuant to Article 1E of the
School Code. This Law shall not apply to the extension of taxes for the purpose of repaying an emergency financial assistance loan levied pursuant to Section 1H-65 of the School Code.
(Source: P.A. 102-894, eff. 5-20-22.)
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35 ILCS 200/18-243
(35 ILCS 200/18-243)
Sec. 18-243.
Severability.
The provisions of the Property Tax Extension
Limitation Law are severable under Section 1.31 of the Statute on Statutes.
(Source: P.A. 89-1, eff. 2-12-95.)
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35 ILCS 200/18-245
(35 ILCS 200/18-245)
Sec. 18-245.
Rules.
The Department shall make and promulgate reasonable
rules relating to the administration of the purposes and provisions of Sections
18-185 through 18-240 as may be necessary or appropriate.
(Source: P.A. 87-17; 88-455.)
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35 ILCS 200/Art. 18 Div. 5.1
(35 ILCS 200/Art. 18 Div. 5.1 heading)
Division 5.1.
One-year Property Tax Extension Limitation Law.
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35 ILCS 200/18-246
(35 ILCS 200/18-246)
Sec. 18-246. Short title; definitions. This Division 5.1 may be cited as the One-year Property Tax
Extension Limitation Law.
As used in this Division 5.1:
"Taxing district" has the same meaning provided in Section 1-150, except that
it includes only each non-home rule taxing district with the majority of its
1993 equalized assessed value contained in one or more affected counties, as
defined in Section 18-185, other than those taxing districts subject to the
Property Tax Extension Limitation Law before February 12, 1995 (the effective date of Public Act 89-1).
"Aggregate extension" means the annual corporate extension for the taxing
district and those special purpose extensions that are made annually for the
taxing district, excluding special purpose extensions: (a) made for the taxing
district to pay interest or principal on general obligation bonds that were
approved by referendum; (b) made for any taxing district to pay interest or
principal on general obligation bonds issued before March 1, 1995; (c) made for
any taxing district to pay interest or principal on bonds issued to refund or
continue to refund those bonds issued before March 1, 1995; (d) made for any
taxing district to pay interest or principal on bonds issued to refund or
continue to refund bonds issued after March 1, 1995 that were approved by
referendum; (e) made for any taxing district to pay interest or principal on
revenue bonds issued before March 1, 1995 for payment of which a property tax
levy or the full faith and
credit of the unit of local government is pledged; however, a tax for the
payment of interest or principal on those bonds shall be made only after the
governing body of the unit of local government finds that all other sources for
payment are insufficient to make those payments; (f) made for payments under a
building commission lease when the lease payments are for the retirement of
bonds issued by the commission before March 1, 1995, to pay
for the building project; (g) made for payments due under installment contracts
entered into before March 1, 1995; and (h) made for payments
of principal and interest on bonds issued under the Metropolitan Water
Reclamation District Act to finance construction projects initiated before
October 1, 1991.
"Special purpose extensions" includes, but is not limited to, extensions for
levies made on an annual basis for unemployment compensation, workers'
compensation, self-insurance, contributions to pension plans, and extensions
made under Section 6-601 of the Illinois Highway Code for a road district's
permanent road fund, whether levied annually or not. The extension for a
special service area is not included in the aggregate extension.
"Aggregate extension base" means the taxing district's aggregate extension
for the 1993 levy year as adjusted under Section 18-248.
"Levy year" has the same meaning as "year" under Section 1-155.
"New property" means (i) the assessed value, after final board of review
or board of appeals action, of new improvements or additions to existing
improvements on any parcel of real property that increase the assessed value of
that real property during the levy year multiplied by the equalization factor
issued by the Department under Section 17-30 and (ii) the assessed value, after
final board of review or
board of appeals action, of real property not exempt from real estate taxation,
which real property was exempt from real estate taxation for any portion of the
immediately preceding levy year, multiplied by the equalization factor issued
by the Department under Section 17-30.
"Recovered tax increment value" means the amount of the 1994 equalized
assessed value, in the first year after a city terminates the designation of
an area as a redevelopment project area previously established under the Tax
Increment Allocation Redevelopment Act of the Illinois Municipal Code
or previously established under the Industrial Jobs Recovery
Law of the Illinois Municipal Code, or previously established under the
Economic Development Area Tax Increment Allocation Act, of each
taxable lot, block, tract, or parcel of real property in the redevelopment
project area over and above the initial equalized assessed value of each
property in the redevelopment project area.
Except as otherwise provided in this Section, "limiting rate" means a
fraction the numerator of which is the aggregate extension base times 1.05
and the denominator of which is the 1994 equalized assessed value of all real
property in the territory under the jurisdiction of the taxing district during
the 1993 levy year. The denominator shall not include new property and shall
not include the recovered tax increment value.
(Source: P.A. 102-558, eff. 8-20-21.)
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35 ILCS 200/18-247
(35 ILCS 200/18-247)
Sec. 18-247.
Limitation.
Tax extensions for the 1994 levy year made
under Sections 18-45 and 18-105 are further limited by the provisions of this
Law.
For those taxing districts for which the county clerk extended taxes for any
funds included in the aggregate extension base for the 1993 levy year, the
county clerk shall extend a rate for the sum of the funds in the aggregate
extension base that is no greater than the limiting rate.
This limitation does not apply to those taxing districts for which the county
clerk did not extend taxes for any funds included in the aggregate extension
base for the 1993 levy year, except that it does apply to those districts that
have an aggregate extension base established under subsection (a) of Section
18-248.
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.
(Source: P.A. 89-1, eff. 2-12-95.)
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35 ILCS 200/18-248
(35 ILCS 200/18-248)
Sec. 18-248.
Adjustments to the limiting rate.
(a) Merging and consolidating taxing districts. For purpose of this Law,
when 2 or more taxing districts merge or consolidate, the sum of the last
preceding aggregate extension for each taxing district shall be combined for
the resulting merged or consolidated taxing district. When a service performed
by one taxing
district is transferred to another taxing district, that part of the aggregate
extension base for that purpose shall be transferred and added to the aggregate
extension base of the transferee taxing district for purposes of this Law and
shall be deducted from the aggregate extension base of the transferor taxing
district.
(b) Annexed or disconnected property. If property is annexed into the
taxing district or is disconnected from a taxing district during the current
levy year, the calculation of the limiting rate under Section 18-246 is not
affected. The rates as limited under this Law are applied to all property in
the district for the 1994 levy year, excluding property that was annexed after
the adoption of the levy for the current levy year.
(c) Rate increase or decrease factor. When a new rate or a rate increase or
decrease that is first effective for the 1994 levy year has been approved by
referendum, the aggregate extension base, as adjusted in subsection (a),
shall be multiplied by a rate increase or decrease factor. The
numerator of the rate increase or decrease factor is the total combined rate
for the funds that made up the aggregate extension for the taxing district for
the 1993 levy year plus the rate increase approved or minus the rate decrease
approved. The denominator of the rate increase or decrease factor is the total
combined rate for the funds that made up the aggregate extension for the 1993
levy year. For those taxing districts for which a new rate or a rate increase
has been approved by referendum held after December 31, 1989, and that did not
increase their rate to the new maximum rate for that fund, the rate increase
factor for the 1994 levy year shall be adjusted by a factor the numerator of
which is the portion of the new or increased rate for which taxes were not
extended plus the aggregate rate in effect for the levy year prior to the levy
year in which the referendum was passed and the denominator of which is the
aggregate rate in effect for the levy year prior to the levy year in which the
referendum was passed.
(d) Tax increment financing districts. Extensions allocable to a special
tax allocation fund and the amount of taxes abated under Sections 18-165 and
18-170 are not included in the aggregate extension base when computing the
limiting rate.
(Source: P.A. 89-1, eff. 2-12-95.)
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35 ILCS 200/18-249
(35 ILCS 200/18-249)
Sec. 18-249. Miscellaneous provisions.
(a) Certification of new property. For the 1994 levy year, the chief county
assessment officer shall certify to the county clerk, after all changes by the
board of review or board of appeals, as the case may be, the assessed value of
new property by taxing district for the 1994 levy year under rules promulgated
by the Department.
(b) School Code. A school district's State aid shall not be reduced under
the computation under subsections 5(a) through 5(h) of Part A of Section 18-8
of the School Code or under Section 18-8.15 of the School Code due to the
operating tax rate falling from above the minimum requirement of that Section
of the School Code to below the minimum requirement of that Section of the
School Code due to the operation of this Law.
(c) Rules. The Department shall make and promulgate reasonable rules
relating to the administration of the purposes and provisions of Sections
18-246 through 18-249 as may be necessary or appropriate.
(Source: P.A. 100-465, eff. 8-31-17.)
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35 ILCS 200/18-249.5
(35 ILCS 200/18-249.5)
Sec. 18-249.5.
Severability.
The provisions of the One-year Property Tax
Extension Limitation Law are severable under Section 1.31 of the Statute on
Statutes.
(Source: P.A. 89-1, eff. 2-12-95.)
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35 ILCS 200/Art. 18 Div. 6
(35 ILCS 200/Art. 18 Div. 6 heading)
Division 6.
Preparation and delivery of books
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