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91_HB0118
LRB9100069PTbd
1 AN ACT concerning disabled persons.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Economic Development Area Tax Increment
5 Allocation Act is amended by changing Section 6 as follows:
6 (20 ILCS 620/6) (from Ch. 67 1/2, par. 1006)
7 Sec. 6. Filing with county clerk; certification of
8 initial equalized assessed value.
9 (a) The municipality shall file a certified copy of any
10 ordinance authorizing tax increment allocation financing for
11 an economic development project area with the county clerk,
12 and the county clerk shall immediately thereafter determine
13 (1) the most recently ascertained equalized assessed value of
14 each lot, block, tract or parcel of real property within the
15 economic development project area from which shall be
16 deducted the homestead exemptions provided by Sections
17 15-167, 15-170, and 15-175 of the Property Tax Code, which
18 value shall be the "initial equalized assessed value" of each
19 such piece of property, and (2) the total equalized assessed
20 value of all taxable real property within the economic
21 development project area by adding together the most recently
22 ascertained equalized assessed value of each taxable lot,
23 block, tract, or parcel of real property within such economic
24 development project area, from which shall be deducted the
25 homestead exemptions provided by Sections 15-167, 15-170, and
26 15-175 of the Property Tax Code, and shall certify such
27 amount as the "total initial equalized assessed value" of the
28 taxable real property within the economic development project
29 area.
30 (b) After the county clerk has certified the "total
31 initial equalized assessed value" of the taxable real
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1 property in the economic development project area, then in
2 respect to every taxing district containing an economic
3 development project area, the county clerk or any other
4 official required by law to ascertain the amount of the
5 equalized assessed value of all taxable property within that
6 taxing district for the purpose of computing the rate per
7 cent of tax to be extended upon taxable property within that
8 taxing district, shall in every year that tax increment
9 allocation financing is in effect ascertain the amount of
10 value of taxable property in an economic development project
11 area by including in that amount the lower of the current
12 equalized assessed value or the certified "total initial
13 equalized assessed value" of all taxable real property in
14 such area. The rate per cent of tax determined shall be
15 extended to the current equalized assessed value of all
16 property in the economic development project area in the same
17 manner as the rate per cent of tax is extended to all other
18 taxable property in the taxing district. The method of
19 allocating taxes established under this Section shall
20 terminate when the municipality adopts an ordinance
21 dissolving the special tax allocation fund for the economic
22 development project area, terminating the economic
23 development project area, and terminating the use of tax
24 increment allocation financing for the economic development
25 project area. This Act shall not be construed as relieving
26 property owners within an economic development project area
27 from paying a uniform rate of taxes upon the current
28 equalized assessed value of their taxable property as
29 provided in the Property Tax Code.
30 (Source: P.A. 88-670, eff. 12-2-94.)
31 Section 10. The Property Tax Code is amended by changing
32 Sections 14-15, 15-10, and 21-135 and adding Section 15-167
33 as follows:
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1 (35 ILCS 200/14-15)
2 Sec. 14-15. Certificate of error; counties of 3,000,000
3 or more.
4 (a) In counties with 3,000,000 or more inhabitants, if,
5 at any time before judgment is rendered in any proceeding to
6 collect or to enjoin the collection of taxes based upon any
7 assessment of any property belonging to any taxpayer, the
8 county assessor discovers an error or mistake in the
9 assessment, the assessor shall execute a certificate setting
10 forth the nature and cause of the error. The certificate
11 when endorsed by the county assessor, or when endorsed by the
12 county assessor and board of appeals (until the first Monday
13 in December 1998 and the board of review beginning the first
14 Monday in December 1998 and thereafter) where the certificate
15 is executed for any assessment which was the subject of a
16 complaint filed in the board of appeals (until the first
17 Monday in December 1998 and the board of review beginning the
18 first Monday in December 1998 and thereafter) for the tax
19 year for which the certificate is issued, may be received in
20 evidence in any court of competent jurisdiction. When so
21 introduced in evidence such certificate shall become a part
22 of the court records, and shall not be removed from the files
23 except upon the order of the court.
24 A certificate executed under this Section may be issued
25 to the person erroneously assessed. A certificate executed
26 under this Section or a list of the parcels for which
27 certificates have been issued may be presented by the
28 assessor to the court as an objection in the application for
29 judgment and order of sale for the year in relation to which
30 the certificate is made. The State's Attorney of the county
31 in which the property is situated shall mail a copy of any
32 final judgment entered by the court regarding the certificate
33 to the taxpayer of record for the year in question.
34 Any unpaid taxes after the entry of the final judgment by
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1 the court on certificates issued under this Section may be
2 included in a special tax sale, provided that an
3 advertisement is published and a notice is mailed to the
4 person in whose name the taxes were last assessed, in a form
5 and manner substantially similar to the advertisement and
6 notice required under Sections 21-110 and 21-135. The
7 advertisement and sale shall be subject to all provisions of
8 law regulating the annual advertisement and sale of
9 delinquent property, to the extent that those provisions may
10 be made applicable.
11 A certificate of error executed under this Section
12 allowing homestead exemptions under Section 15-167 and
13 Sections 15-170, 15-172, and 15-175 of this Act (formerly
14 Sections 19.23-1 and 19.23-1a of the Revenue Act of 1939) not
15 previously allowed shall be given effect by the county
16 treasurer, who shall mark the tax books and, upon receipt of
17 the following certificate from the county assessor, shall
18 issue refunds to the taxpayer accordingly:
19 "CERTIFICATION
20 I, .................., county assessor, hereby certify
21 that the Certificates of Error set out on the attached
22 list have been duly issued to allow homestead exemptions
23 pursuant to Section 15-167 and Sections 15-170, 15-172,
24 and 15-175 of the Property Tax Code (formerly Sections
25 19.23-1 and 19.23-1a of the Revenue Act of 1939) which
26 should have been previously allowed; and that a certified
27 copy of the attached list and this certification have
28 been served upon the county State's Attorney."
29 The county treasurer has the power to mark the tax books
30 to reflect the issuance of homestead certificates of error
31 issued to and including 3 years after the date on which the
32 annual judgment and order of sale for that tax year was first
33 entered. The county treasurer has the power to issue refunds
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1 to the taxpayer as set forth above until all refunds
2 authorized by this Section have been completed.
3 The county treasurer has no power to issue refunds to the
4 taxpayer as set forth above unless the Certification set out
5 in this Section has been served upon the county State's
6 Attorney.
7 (b) Nothing in subsection (a) of this Section shall be
8 construed to prohibit the execution, endorsement, issuance,
9 and adjudication of a certificate of error if (i) the annual
10 judgment and order of sale for the tax year in question is
11 reopened for further proceedings upon consent of the county
12 collector and county assessor, represented by the State's
13 Attorney, and (ii) a new final judgment is subsequently
14 entered pursuant to the certificate. This subsection (b)
15 shall be construed as declarative of existing law and not as
16 a new enactment.
17 (c) No certificate of error, other than a certificate to
18 establish an exemption under Section 14-25, shall be executed
19 for any tax year more than 3 years after the date on which
20 the annual judgment and order of sale for that tax year was
21 first entered.
22 (d) The time limitation of subsection (c) shall not
23 apply to a certificate of error correcting an assessment to
24 $1, under Section 10-35, on a parcel that a subdivision or
25 planned development has acquired by adverse possession, if
26 during the tax year for which the certificate is executed the
27 subdivision or planned development used the parcel as common
28 area, as defined in Section 10-35, and if application for the
29 certificate of error is made prior to December 1, 1997.
30 (Source: P.A. 89-126, eff. 7-11-95; 89-671, eff. 8-14-96;
31 90-4, eff. 3-7-97; 90-288, eff. 8-1-97; 90-655, eff.
32 7-30-98.)
33 (35 ILCS 200/15-10)
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1 Sec. 15-10. Exempt property; procedures for
2 certification. All property described in the Sections
3 following Section 15-30 and preceding Section 16-5, to the
4 extent therein limited, is exempt from taxation. However, it
5 is the duty of the titleholder or the owner of the beneficial
6 interest of any property that is exempt, except property
7 exempted under Section 15-45 (burial grounds) in counties of
8 less than 3,000,000 inhabitants and owned by a not-for-profit
9 organization, exempted under Section 15-50 (United States
10 property), and except as is otherwise provided in Sections
11 15-167, 15-170, and 15-175 (disabled, senior, and general
12 homesteads), to file with the chief county assessment
13 officer, on or before January 31 of each year (May 31 in the
14 case of property exempted by Section 15-167 or 15-170), an
15 affidavit stating whether there has been any change in the
16 ownership or use of the property or the status of the
17 owner-resident, or that a disabled veteran who qualifies
18 under Section 15-165 owned and used the property as of
19 January 1 of that year. In counties of less than 3,000,000
20 inhabitants, the titleholder or the owner of the beneficial
21 interest of property owned by a not-for-profit organization
22 and exempt under Section 15-45 is not required to file an
23 affidavit after January 31, 1998. The nature of any change
24 shall be stated in the affidavit. Failure to file an
25 affidavit shall, in the discretion of the assessment officer,
26 constitute cause to terminate the exemption of that property,
27 notwithstanding any other provision of this Code. Owners of
28 5 or more such exempt parcels within a county may file a
29 single annual affidavit in lieu of an affidavit for each
30 parcel. The assessment officer, upon request, shall furnish
31 an affidavit form to the owners, in which the owner may state
32 whether there has been any change in the ownership or use of
33 the property or status of the owner or resident as of January
34 1 of that year. The owner of 5 or more exempt parcels shall
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1 list all the properties giving the same information for each
2 parcel as required of owners who file individual affidavits.
3 (Source: P.A. 90-323, eff. 1-1-98.)
4 (35 ILCS 200/15-167 new)
5 Sec. 15-167. Disabled persons homestead exemption.
6 (a) Beginning with the assessment for the 1999 tax year,
7 an annual homestead exemption is granted to disabled persons
8 in the amount of $5,000, except as provided in subsection
9 (c), to be deducted from the property's value as equalized or
10 assessed by the Department of Revenue. The disabled person
11 shall receive the homestead exemption upon meeting the
12 following requirements:
13 (1) The property must be occupied as a residence by
14 the disabled person.
15 (2) The disabled person's adjusted gross income
16 must be less than $16,000 as reported for income tax
17 purposes under the United States Internal Revenue Code.
18 (3) The disabled person must be liable for paying
19 the real estate taxes on the property.
20 (4) The disabled person must be an owner of record
21 of the property or have a legal or equitable interest in
22 the property as evidenced by a written instrument. In
23 the case of a leasehold interest in property, the lease
24 must be for a single family residence.
25 A person who is disabled during the current assessment
26 year is eligible to apply for this homestead exemption during
27 that assessment year. Application must be made during the
28 application period in effect for the county of residence. If
29 a homestead exemption has been granted under this Section and
30 the person awarded the exemption subsequently becomes a
31 resident of a facility licensed under the Nursing Home Care
32 Act, then the exemption shall continue (i) so long as the
33 residence continues to be occupied by the qualifying person's
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1 spouse or (ii) if the residence remains unoccupied but is
2 still owned by the person qualified for the homestead
3 exemption.
4 (b) For the purposes of this Section, "disabled person"
5 means a person unable to engage in any substantial gainful
6 activity by reason of a medically determinable physical or
7 mental impairment that (i) can be expected to result in death
8 or (ii) has lasted or can be expected to last for a
9 continuous period of not less than 12 months. Disabled
10 persons applying for the exemption under this Section must
11 submit proof of the disability in the manner prescribed by
12 the chief county assessment officer. Proof that an applicant
13 is eligible to receive disability benefits under the federal
14 Social Security Act constitutes proof of disability for
15 purposes of this Section. Issuance of an Illinois Disabled
16 Person Identification Card to the applicant stating that the
17 possessor is under a Class 2 disability, as defined in
18 Section 4A of the Illinois Identification Card Act,
19 constitutes proof that the person is a disabled person for
20 purposes of this Section. A disabled person not covered
21 under the federal Social Security Act and not presenting a
22 Disabled Person Identification Card stating that the claimant
23 is under a Class 2 disability shall be examined by a
24 physician designated by the chief county assessment officer,
25 and the status as a disabled person shall be determined using
26 the standards of the Social Security Administration. The
27 applicant shall pay the costs of any required examination.
28 (c) For land improved with (i) an apartment building
29 owned and operated as a cooperative or (ii) a life care
30 facility as defined under Section 2 of the Life Care
31 Facilities Act that is considered to be a cooperative, the
32 maximum reduction from the value of the property, as
33 equalized or assessed by the Department, shall be multiplied
34 by the number of apartments or units occupied by a disabled
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1 person. The disabled person shall receive the homestead
2 exemption upon meeting the following requirements:
3 (1) The property must be occupied as a residence by
4 the disabled person.
5 (2) The disabled person's adjusted gross income
6 must be less than $16,000 as reported for income tax
7 purposes under the United States Internal Revenue Code.
8 (3) The disabled person must be liable by contract
9 with the owner or owners of record for paying the
10 apportioned property taxes on the property of the
11 cooperative or life care facility. In the case of a life
12 care facility, the disabled person must be liable for
13 paying the apportioned property taxes under a life care
14 contract as defined in Section 2 of the Life Care
15 Facilities Act.
16 (4) The disabled person must be an owner of record
17 of a legal or equitable interest in the cooperative
18 apartment building. A leasehold interest does not meet
19 this requirement.
20 If a homestead exemption is granted under this subsection,
21 the cooperative association or management firm shall credit
22 the savings resulting from the exemption to the apportioned
23 tax liability of the qualifying disabled person. The chief
24 county assessment officer may request reasonable proof that
25 the association or firm has properly credited the exemption.
26 A person who willfully refuses to credit an exemption to the
27 qualified disabled person is guilty of a Class B misdemeanor.
28 (d) The chief county assessment officer shall determine
29 the eligibility of property to receive the homestead
30 exemption according to guidelines established by the
31 Department. After a person has received an exemption under
32 this Section, an annual verification of eligibility for the
33 exemption shall be mailed to the taxpayer.
34 The chief county assessment officer shall provide to each
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1 person granted a homestead exemption under this Section a
2 form to designate any other person to receive a duplicate of
3 any notice of delinquency in the payment of taxes assessed
4 and levied under this Code on the person's qualifying
5 property. The duplicate notice shall be in addition to the
6 notice required to be provided to the person receiving the
7 exemption and shall be given in the manner required by this
8 Code. The person filing the request for the duplicate notice
9 shall pay an administrative fee of $5 to the chief county
10 assessment officer. The assessment officer shall then file
11 the executed designation with the county collector, who shall
12 issue the duplicate notices as indicated by the designation.
13 A designation may be rescinded by the disabled person in the
14 manner required by the chief county assessment officer.
15 (e) This Section is a denial and limitation of home rule
16 powers and functions under subsection (g) of Section 6 of
17 Article VII of the Illinois Constitution.
18 (35 ILCS 200/21-135)
19 Sec. 21-135. Mailed notice of application for judgment
20 and sale. Not less than 15 days before the date of
21 application for judgment and sale of delinquent properties,
22 the county collector shall mail, by registered or certified
23 mail, a notice of the forthcoming application for judgment
24 and sale to the person shown by the current collector's
25 warrant book to be the party in whose name the taxes were
26 last assessed and, if applicable, to the party specified
27 under Section 15-167 or 15-170. The notice shall include the
28 intended dates of application for judgment and sale and
29 commencement of the sale, and a description of the
30 properties. The county collector must present proof of the
31 mailing to the court along with the application for
32 judgement.
33 In counties with less than 3,000,000 inhabitants, a copy
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1 of this notice shall also be mailed by the county collector
2 by registered or certified mail to any lienholder of record
3 who annually requests a copy of the notice. The failure of
4 the county collector to mail a notice or its non-delivery to
5 the lienholder shall not affect the validity of the judgment.
6 In counties with 3,000,000 or more inhabitants, notice
7 shall not be mailed to any person when, under Section 14-15,
8 a certificate of error has been executed by the county
9 assessor or by both the county assessor and board of appeals
10 (until the first Monday in December 1998 and the board of
11 review beginning the first Monday in December 1998 and
12 thereafter), except as provided by court order under Section
13 21-120.
14 The collector shall collect $10 from the proceeds of each
15 sale to cover the costs of registered or certified mailing
16 and the costs of advertisement and publication. If a taxpayer
17 pays the taxes on the property after the notice of the
18 forthcoming application for judgment and sale is mailed but
19 before the sale is made, then the collector shall collect $10
20 from the taxpayer to cover the costs of registered or
21 certified mailing and the costs of advertisement and
22 publication.
23 (Source: P.A. 89-126, eff. 7-11-95; 89-671, eff. 8-14-96;
24 90-334, eff. 8-8-97.)
25 Section 15. The County Economic Development Project Area
26 Property Tax Allocation Act is amended by changing Section 6
27 as follows:
28 (55 ILCS 85/6) (from Ch. 34, par. 7006)
29 Sec. 6. Filing with county clerk; certification of
30 initial equalized assessed value.
31 (a) The county shall file a certified copy of any
32 ordinance authorizing property tax allocation financing for
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1 an economic development project area with the county clerk,
2 and the county clerk shall immediately thereafter determine
3 (1) the most recently ascertained equalized assessed value of
4 each lot, block, tract or parcel of real property within the
5 economic development project area from which shall be
6 deducted the homestead exemptions provided by Sections
7 15-167, 15-170, and 15-175 of the Property Tax Code, which
8 value shall be the "initial equalized assessed value" of each
9 such piece of property, and (2) the total equalized assessed
10 value of all taxable real property within the economic
11 development project area by adding together the most recently
12 ascertained equalized assessed value of each taxable lot,
13 block, tract, or parcel of real property within such economic
14 development project area, from which shall be deducted the
15 homestead exemptions provided by Sections 15-167, 15-170, and
16 15-175 of the Property Tax Code. Upon receiving written
17 notice from the Department of its approval and certification
18 of such economic development project area, the county clerk
19 shall immediately certify such amount as the "total initial
20 equalized assessed value" of the taxable property within the
21 economic development project area.
22 (b) After the county clerk has certified the "total
23 initial equalized assessed value" of the taxable real
24 property in the economic development project area, then in
25 respect to every taxing district containing an economic
26 development project area, the county clerk or any other
27 official required by law to ascertain the amount of the
28 equalized assessed value of all taxable property within that
29 taxing district for the purpose of computing the rate percent
30 of tax to be extended upon taxable property within the taxing
31 district, shall in every year that property tax allocation
32 financing is in effect ascertain the amount of value of
33 taxable property in an economic development project area by
34 including in that amount the lower of the current equalized
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1 assessed value or the certified "total initial equalized
2 assessed value" of all taxable real property in such area.
3 The rate percent of tax determined shall be extended to the
4 current equalized assessed value of all property in the
5 economic development project area in the same manner as the
6 rate percent of tax is extended to all other taxable property
7 in the taxing district. The method of allocating taxes
8 established under this Section shall terminate when the
9 county adopts an ordinance dissolving the special tax
10 allocation fund for the economic development project area.
11 This Act shall not be construed as relieving property owners
12 within an economic development project area from paying a
13 uniform rate of taxes upon the current equalized assessed
14 value of their taxable property as provided in the Property
15 Tax Code.
16 (Source: P.A. 88-670, eff. 12-2-94.)
17 Section 20. The County Economic Development Project Area
18 Tax Increment Allocation Act of 1991 is amended by changing
19 Section 45 as follows:
20 (55 ILCS 90/45) (from Ch. 34, par. 8045)
21 Sec. 45. Filing with county clerk; certification of
22 initial equalized assessed value.
23 (a) A county that has by ordinance approved an economic
24 development plan, established an economic development project
25 area, and adopted tax increment allocation financing for that
26 area shall file certified copies of the ordinance or
27 ordinances with the county clerk. Upon receiving the
28 ordinance or ordinances, the county clerk shall immediately
29 determine (i) the most recently ascertained equalized
30 assessed value of each lot, block, tract, or parcel of real
31 property within the economic development project area from
32 which shall be deducted the homestead exemptions provided by
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1 Sections 15-167, 15-170, and 15-175 of the Property Tax Code
2 (that value being the "initial equalized assessed value" of
3 each such piece of property) and (ii) the total equalized
4 assessed value of all taxable real property within the
5 economic development project area by adding together the most
6 recently ascertained equalized assessed value of each taxable
7 lot, block, tract, or parcel of real property within the
8 economic development project area, from which shall be
9 deducted the homestead exemptions provided by Sections
10 15-167, 15-170, and 15-175 of the Property Tax Code, and
11 shall certify that amount as the "total initial equalized
12 assessed value" of the taxable real property within the
13 economic development project area.
14 (b) After the county clerk has certified the "total
15 initial equalized assessed value" of the taxable real
16 property in the economic development project area, then in
17 respect to every taxing district containing an economic
18 development project area, the county clerk or any other
19 official required by law to ascertain the amount of the
20 equalized assessed value of all taxable property within the
21 taxing district for the purpose of computing the rate per
22 cent of tax to be extended upon taxable property within the
23 taxing district shall, in every year that tax increment
24 allocation financing is in effect, ascertain the amount of
25 value of taxable property in an economic development project
26 area by including in that amount the lower of the current
27 equalized assessed value or the certified "total initial
28 equalized assessed value" of all taxable real property in the
29 area. The rate per cent of tax determined shall be extended
30 to the current equalized assessed value of all property in
31 the economic development project area in the same manner as
32 the rate per cent of tax is extended to all other taxable
33 property in the taxing district. The method of extending
34 taxes established under this Section shall terminate when the
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1 county adopts an ordinance dissolving the special tax
2 allocation fund for the economic development project area.
3 This Act shall not be construed as relieving property owners
4 within an economic development project area from paying a
5 uniform rate of taxes upon the current equalized assessed
6 value of their taxable property as provided in the Property
7 Tax Code.
8 (Source: P.A. 87-1; 88-670, eff. 12-2-94.)
9 Section 25. The Illinois Municipal Code is amended by
10 changing Sections 11-74.4-8, 11-74.4-9, and 11-74.6-40 as
11 follows:
12 (65 ILCS 5/11-74.4-8) (from Ch. 24, par. 11-74.4-8)
13 Sec. 11-74.4-8. Tax increment allocation financing. A
14 municipality may not adopt tax increment financing in a
15 redevelopment project area after the effective date of this
16 amendatory Act of 1997 that will encompass an area that is
17 currently included in an enterprise zone created under the
18 Illinois Enterprise Zone Act unless that municipality,
19 pursuant to Section 5.4 of the Illinois Enterprise Zone Act,
20 amends the enterprise zone designating ordinance to limit the
21 eligibility for tax abatements as provided in Section 5.4.1
22 of the Illinois Enterprise Zone Act. A municipality, at the
23 time a redevelopment project area is designated, may adopt
24 tax increment allocation financing by passing an ordinance
25 providing that the ad valorem taxes, if any, arising from the
26 levies upon taxable real property in such redevelopment
27 project area by taxing districts and tax rates determined in
28 the manner provided in paragraph (c) of Section 11-74.4-9
29 each year after the effective date of the ordinance until
30 redevelopment project costs and all municipal obligations
31 financing redevelopment project costs incurred under this
32 Division have been paid shall be divided as follows:
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1 (a) That portion of taxes levied upon each taxable lot,
2 block, tract or parcel of real property which is attributable
3 to the lower of the current equalized assessed value or the
4 initial equalized assessed value of each such taxable lot,
5 block, tract or parcel of real property in the redevelopment
6 project area shall be allocated to and when collected shall
7 be paid by the county collector to the respective affected
8 taxing districts in the manner required by law in the absence
9 of the adoption of tax increment allocation financing.
10 (b) That portion, if any, of such taxes which is
11 attributable to the increase in the current equalized
12 assessed valuation of each taxable lot, block, tract or
13 parcel of real property in the redevelopment project area
14 over and above the initial equalized assessed value of each
15 property in the project area shall be allocated to and when
16 collected shall be paid to the municipal treasurer who shall
17 deposit said taxes into a special fund called the special tax
18 allocation fund of the municipality for the purpose of paying
19 redevelopment project costs and obligations incurred in the
20 payment thereof. In any county with a population of 3,000,000
21 or more that has adopted a procedure for collecting taxes
22 that provides for one or more of the installments of the
23 taxes to be billed and collected on an estimated basis, the
24 municipal treasurer shall be paid for deposit in the special
25 tax allocation fund of the municipality, from the taxes
26 collected from estimated bills issued for property in the
27 redevelopment project area, the difference between the amount
28 actually collected from each taxable lot, block, tract, or
29 parcel of real property within the redevelopment project area
30 and an amount determined by multiplying the rate at which
31 taxes were last extended against the taxable lot, block,
32 track, or parcel of real property in the manner provided in
33 subsection (c) of Section 11-74.4-9 by the initial equalized
34 assessed value of the property divided by the number of
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1 installments in which real estate taxes are billed and
2 collected within the county, provided each of the following
3 conditions are met:
4 (1) The total equalized assessed value of the
5 redevelopment project area as last determined was not
6 less than 175% of the total initial equalized assessed
7 value.
8 (2) Not more than 50% of the total equalized
9 assessed value of the redevelopment project area as last
10 determined is attributable to a piece of property
11 assigned a single real estate index number.
12 (3) The municipal clerk has certified to the county
13 clerk that the municipality has issued its obligations to
14 which there has been pledged the incremental property
15 taxes of the redevelopment project area or taxes levied
16 and collected on any or all property in the municipality
17 or the full faith and credit of the municipality to pay
18 or secure payment for all or a portion of the
19 redevelopment project costs. The certification shall be
20 filed annually no later than September 1 for the
21 estimated taxes to be distributed in the following year;
22 however, for the year 1992 the certification shall be
23 made at any time on or before March 31, 1992.
24 (4) The municipality has not requested that the
25 total initial equalized assessed value of real property
26 be adjusted as provided in subsection (b) of Section
27 11-74.4-9.
28 It is the intent of this Division that after the
29 effective date of this amendatory Act of 1988 a
30 municipality's own ad valorem tax arising from levies on
31 taxable real property be included in the determination of
32 incremental revenue in the manner provided in paragraph (c)
33 of Section 11-74.4-9. If the municipality does not extend
34 such a tax, it shall annually deposit in the municipality's
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1 Special Tax Increment Fund an amount equal to 10% of the
2 total contributions to the fund from all other taxing
3 districts in that year. The annual 10% deposit required by
4 this paragraph shall be limited to the actual amount of
5 municipally produced incremental tax revenues available to
6 the municipality from taxpayers located in the redevelopment
7 project area in that year if: (a) the plan for the area
8 restricts the use of the property primarily to industrial
9 purposes, (b) the municipality establishing the redevelopment
10 project area is a home-rule community with a 1990 population
11 of between 25,000 and 50,000, (c) the municipality is wholly
12 located within a county with a 1990 population of over
13 750,000 and (d) the redevelopment project area was
14 established by the municipality prior to June 1, 1990. This
15 payment shall be in lieu of a contribution of ad valorem
16 taxes on real property. If no such payment is made, any
17 redevelopment project area of the municipality shall be
18 dissolved.
19 If a municipality has adopted tax increment allocation
20 financing by ordinance and the County Clerk thereafter
21 certifies the "total initial equalized assessed value as
22 adjusted" of the taxable real property within such
23 redevelopment project area in the manner provided in
24 paragraph (b) of Section 11-74.4-9, each year after the date
25 of the certification of the total initial equalized assessed
26 value as adjusted until redevelopment project costs and all
27 municipal obligations financing redevelopment project costs
28 have been paid the ad valorem taxes, if any, arising from the
29 levies upon the taxable real property in such redevelopment
30 project area by taxing districts and tax rates determined in
31 the manner provided in paragraph (c) of Section 11-74.4-9
32 shall be divided as follows:
33 (1) That portion of the taxes levied upon each
34 taxable lot, block, tract or parcel of real property
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1 which is attributable to the lower of the current
2 equalized assessed value or "current equalized assessed
3 value as adjusted" or the initial equalized assessed
4 value of each such taxable lot, block, tract, or parcel
5 of real property existing at the time tax increment
6 financing was adopted, minus the total current homestead
7 exemptions provided by Sections 15-167, 15-170, and
8 15-175 of the Property Tax Code in the redevelopment
9 project area shall be allocated to and when collected
10 shall be paid by the county collector to the respective
11 affected taxing districts in the manner required by law
12 in the absence of the adoption of tax increment
13 allocation financing.
14 (2) That portion, if any, of such taxes which is
15 attributable to the increase in the current equalized
16 assessed valuation of each taxable lot, block, tract, or
17 parcel of real property in the redevelopment project
18 area, over and above the initial equalized assessed value
19 of each property existing at the time tax increment
20 financing was adopted, minus the total current homestead
21 exemptions pertaining to each piece of property provided
22 by Sections 15-167, 15-170, and 15-175 of the Property
23 Tax Code in the redevelopment project area, shall be
24 allocated to and when collected shall be paid to the
25 municipal Treasurer, who shall deposit said taxes into a
26 special fund called the special tax allocation fund of
27 the municipality for the purpose of paying redevelopment
28 project costs and obligations incurred in the payment
29 thereof.
30 The municipality may pledge in the ordinance the funds in
31 and to be deposited in the special tax allocation fund for
32 the payment of such costs and obligations. No part of the
33 current equalized assessed valuation of each property in the
34 redevelopment project area attributable to any increase above
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1 the total initial equalized assessed value, or the total
2 initial equalized assessed value as adjusted, of such
3 properties shall be used in calculating the general State
4 school aid formula, provided for in Section 18-8 of the
5 School Code, until such time as all redevelopment project
6 costs have been paid as provided for in this Section.
7 Whenever a municipality issues bonds for the purpose of
8 financing redevelopment project costs, such municipality may
9 provide by ordinance for the appointment of a trustee, which
10 may be any trust company within the State, and for the
11 establishment of such funds or accounts to be maintained by
12 such trustee as the municipality shall deem necessary to
13 provide for the security and payment of the bonds. If such
14 municipality provides for the appointment of a trustee, such
15 trustee shall be considered the assignee of any payments
16 assigned by the municipality pursuant to such ordinance and
17 this Section. Any amounts paid to such trustee as assignee
18 shall be deposited in the funds or accounts established
19 pursuant to such trust agreement, and shall be held by such
20 trustee in trust for the benefit of the holders of the bonds,
21 and such holders shall have a lien on and a security interest
22 in such funds or accounts so long as the bonds remain
23 outstanding and unpaid. Upon retirement of the bonds, the
24 trustee shall pay over any excess amounts held to the
25 municipality for deposit in the special tax allocation fund.
26 When such redevelopment projects costs, including without
27 limitation all municipal obligations financing redevelopment
28 project costs incurred under this Division, have been paid,
29 all surplus funds then remaining in the special tax
30 allocation fund shall be distributed by being paid by the
31 municipal treasurer to the Department of Revenue, the
32 municipality and the county collector; first to the
33 Department of Revenue and the municipality in direct
34 proportion to the tax incremental revenue received from the
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1 State and the municipality, but not to exceed the total
2 incremental revenue received from the State or the
3 municipality less any annual surplus distribution of
4 incremental revenue previously made; with any remaining funds
5 to be paid to the County Collector who shall immediately
6 thereafter pay said funds to the taxing districts in the
7 redevelopment project area in the same manner and proportion
8 as the most recent distribution by the county collector to
9 the affected districts of real property taxes from real
10 property in the redevelopment project area.
11 Upon the payment of all redevelopment project costs,
12 retirement of obligations and the distribution of any excess
13 monies pursuant to this Section, the municipality shall adopt
14 an ordinance dissolving the special tax allocation fund for
15 the redevelopment project area and terminating the
16 designation of the redevelopment project area as a
17 redevelopment project area. If a municipality extends
18 estimated dates of completion of a redevelopment project and
19 retirement of obligations to finance a redevelopment project,
20 as allowed by this amendatory Act of 1993, that extension
21 shall not extend the property tax increment allocation
22 financing authorized by this Section. Thereafter the rates
23 of the taxing districts shall be extended and taxes levied,
24 collected and distributed in the manner applicable in the
25 absence of the adoption of tax increment allocation
26 financing.
27 Nothing in this Section shall be construed as relieving
28 property in such redevelopment project areas from being
29 assessed as provided in the Property Tax Code or as relieving
30 owners of such property from paying a uniform rate of taxes,
31 as required by Section 4 of Article 9 of the Illinois
32 Constitution.
33 (Source: P.A. 90-258, eff. 7-30-97.)
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1 (65 ILCS 5/11-74.4-9) (from Ch. 24, par. 11-74.4-9)
2 Sec. 11-74.4-9. Equalized assessed value of property.
3 (a) If a municipality by ordinance provides for tax
4 increment allocation financing pursuant to Section 11-74.4-8,
5 the county clerk immediately thereafter shall determine (1)
6 the most recently ascertained equalized assessed value of
7 each lot, block, tract or parcel of real property within such
8 redevelopment project area from which shall be deducted the
9 homestead exemptions provided by Sections 15-167, 15-170, and
10 15-175 of the Property Tax Code, which value shall be the
11 "initial equalized assessed value" of each such piece of
12 property, and (2) the total equalized assessed value of all
13 taxable real property within such redevelopment project area
14 by adding together the most recently ascertained equalized
15 assessed value of each taxable lot, block, tract, or parcel
16 of real property within such project area, from which shall
17 be deducted the homestead exemptions provided by Sections
18 15-167, 15-170, and 15-175 of the Property Tax Code, and
19 shall certify such amount as the "total initial equalized
20 assessed value" of the taxable real property within such
21 project area.
22 (b) In reference to any municipality which has adopted
23 tax increment financing after January 1, 1978, and in respect
24 to which the county clerk has certified the "total initial
25 equalized assessed value" of the property in the
26 redevelopment area, the municipality may thereafter request
27 the clerk in writing to adjust the initial equalized value of
28 all taxable real property within the redevelopment project
29 area by deducting therefrom the exemptions provided for by
30 Sections 15-167, 15-170, and 15-175 of the Property Tax Code
31 applicable to each lot, block, tract or parcel of real
32 property within such redevelopment project area. The county
33 clerk shall immediately after the written request to adjust
34 the total initial equalized value is received determine the
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1 total homestead exemptions in the redevelopment project area
2 provided by Sections 15-167, 15-170, and 15-175 of the
3 Property Tax Code by adding together the homestead exemptions
4 provided by said Sections on each lot, block, tract or parcel
5 of real property within such redevelopment project area and
6 then shall deduct the total of said exemptions from the total
7 initial equalized assessed value. The county clerk shall
8 then promptly certify such amount as the "total initial
9 equalized assessed value as adjusted" of the taxable real
10 property within such redevelopment project area.
11 (c) After the county clerk has certified the "total
12 initial equalized assessed value" of the taxable real
13 property in such area, then in respect to every taxing
14 district containing a redevelopment project area, the county
15 clerk or any other official required by law to ascertain the
16 amount of the equalized assessed value of all taxable
17 property within such district for the purpose of computing
18 the rate per cent of tax to be extended upon taxable property
19 within such district, shall in every year that tax increment
20 allocation financing is in effect ascertain the amount of
21 value of taxable property in a redevelopment project area by
22 including in such amount the lower of the current equalized
23 assessed value or the certified "total initial equalized
24 assessed value" of all taxable real property in such area,
25 except that after he has certified the "total initial
26 equalized assessed value as adjusted" he shall in the year of
27 said certification if tax rates have not been extended and in
28 every year thereafter that tax increment allocation financing
29 is in effect ascertain the amount of value of taxable
30 property in a redevelopment project area by including in such
31 amount the lower of the current equalized assessed value or
32 the certified "total initial equalized assessed value as
33 adjusted" of all taxable real property in such area. The rate
34 per cent of tax determined shall be extended to the current
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1 equalized assessed value of all property in the redevelopment
2 project area in the same manner as the rate per cent of tax
3 is extended to all other taxable property in the taxing
4 district. The method of extending taxes established under
5 this Section shall terminate when the municipality adopts an
6 ordinance dissolving the special tax allocation fund for the
7 redevelopment project area. This Division shall not be
8 construed as relieving property owners within a redevelopment
9 project area from paying a uniform rate of taxes upon the
10 current equalized assessed value of their taxable property as
11 provided in the Property Tax Code.
12 (Source: P.A. 88-670, eff. 12-2-94.)
13 (65 ILCS 5/11-74.6-40)
14 Sec. 11-74.6-40. Equalized assessed value determination;
15 property tax extension.
16 (a) If a municipality by ordinance provides for tax
17 increment allocation financing under Section 11-74.6-35, the
18 county clerk immediately thereafter:
19 (1) shall determine the initial equalized assessed
20 value of each parcel of real property in the
21 redevelopment project area, which is the most recently
22 established equalized assessed value of each lot, block,
23 tract or parcel of taxable real property within the
24 redevelopment project area, minus the homestead
25 exemptions provided by Sections 15-167, 15-170, and
26 15-175 of the Property Tax Code; and
27 (2) shall certify to the municipality the total
28 initial equalized assessed value of all taxable real
29 property within the redevelopment project area.
30 (b) Any municipality that has established a vacant
31 industrial buildings conservation area may, by ordinance
32 passed after the adoption of tax increment allocation
33 financing, provide that the county clerk immediately
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1 thereafter shall again determine:
2 (1) the updated initial equalized assessed value of
3 each lot, block, tract or parcel of real property, which
4 is the most recently ascertained equalized assessed value
5 of each lot, block, tract or parcel of real property
6 within the vacant industrial buildings conservation area;
7 and
8 (2) the total updated initial equalized assessed
9 value of all taxable real property within the
10 redevelopment project area, which is the total of the
11 updated initial equalized assessed value of all taxable
12 real property within the vacant industrial buildings
13 conservation area.
14 The county clerk shall certify to the municipality the
15 total updated initial equalized assessed value of all taxable
16 real property within the industrial buildings conservation
17 area.
18 (c) After the county clerk has certified the total
19 initial equalized assessed value or the total updated initial
20 equalized assessed value of the taxable real property in the
21 area, for each taxing district in which a redevelopment
22 project area is situated, the county clerk or any other
23 official required by law to determine the amount of the
24 equalized assessed value of all taxable property within the
25 district for the purpose of computing the percentage rate of
26 tax to be extended upon taxable property within the district,
27 shall in every year that tax increment allocation financing
28 is in effect determine the total equalized assessed value of
29 taxable property in a redevelopment project area by including
30 in that amount the lower of the current equalized assessed
31 value or the certified total initial equalized assessed value
32 or, if the total of updated equalized assessed value has been
33 certified, the total updated initial equalized assessed value
34 of all taxable real property in the redevelopment project
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1 area. After he has certified the total initial equalized
2 assessed value he shall in the year of that certification, if
3 tax rates have not been extended, and in every subsequent
4 year that tax increment allocation financing is in effect,
5 determine the amount of equalized assessed value of taxable
6 property in a redevelopment project area by including in that
7 amount the lower of the current total equalized assessed
8 value or the certified total initial equalized assessed value
9 or, if the total of updated initial equalized assessed values
10 have been certified, the total updated initial equalized
11 assessed value of all taxable real property in the
12 redevelopment project area.
13 (d) The percentage rate of tax determined shall be
14 extended on the current equalized assessed value of all
15 property in the redevelopment project area in the same manner
16 as the rate per cent of tax is extended to all other taxable
17 property in the taxing district. The method of extending
18 taxes established under this Section shall terminate when the
19 municipality adopts an ordinance dissolving the special tax
20 allocation fund for the redevelopment project area. This Law
21 shall not be construed as relieving property owners within a
22 redevelopment project area from paying a uniform rate of
23 taxes upon the current equalized assessed value of their
24 taxable property as provided in the Property Tax Code.
25 (Source: P.A. 88-537; 88-670, eff. 12-2-94.)
26 Section 30. The Economic Development Project Area Tax
27 Increment Allocation Act of 1995 is amended by changing
28 Section 45 as follows:
29 (65 ILCS 110/45)
30 Sec. 45. Filing with county clerk; certification of
31 initial equalized assessed value.
32 (a) A municipality that has by ordinance approved an
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1 economic development plan, established an economic
2 development project area, and adopted tax increment
3 allocation financing for that area shall file certified
4 copies of the ordinance or ordinances with the county clerk.
5 Upon receiving the ordinance or ordinances, the county clerk
6 shall immediately determine (i) the most recently ascertained
7 equalized assessed value of each lot, block, tract, or parcel
8 of real property within the economic development project area
9 from which shall be deducted the homestead exemptions
10 provided by Sections 15-167, 15-170, and 15-175 of the
11 Property Tax Code (that value being the "initial equalized
12 assessed value" of each such piece of property) and (ii) the
13 total equalized assessed value of all taxable real property
14 within the economic development project area by adding
15 together the most recently ascertained equalized assessed
16 value of each taxable lot, block, tract, or parcel of real
17 property within the economic development project area, from
18 which shall be deducted the homestead exemptions provided by
19 Sections 15-167, 15-170, and 15-175 of the Property Tax Code,
20 and shall certify that amount as the "total initial equalized
21 assessed value" of the taxable real property within the
22 economic development project area.
23 (b) After the county clerk has certified the "total
24 initial equalized assessed value" of the taxable real
25 property in the economic development project area, then in
26 respect to every taxing district containing an economic
27 development project area, the county clerk or any other
28 official required by law to ascertain the amount of the
29 equalized assessed value of all taxable property within the
30 taxing district for the purpose of computing the rate per
31 cent of tax to be extended upon taxable property within the
32 taxing district shall, in every year that tax increment
33 allocation financing is in effect, ascertain the amount of
34 value of taxable property in an economic development project
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1 area by including in that amount the lower of the current
2 equalized assessed value or the certified "total initial
3 equalized assessed value" of all taxable real property in the
4 area. The rate per cent of tax determined shall be extended
5 to the current equalized assessed value of all property in
6 the economic development project area in the same manner as
7 the rate per cent of tax is extended to all other taxable
8 property in the taxing district. The method of extending
9 taxes established under this Section shall terminate when the
10 municipality adopts an ordinance dissolving the special tax
11 allocation fund for the economic development project area.
12 This Act shall not be construed as relieving owners or
13 lessees of property within an economic development project
14 area from paying a uniform rate of taxes upon the current
15 equalized assessed value of their taxable property as
16 provided in the Property Tax Code.
17 (Source: P.A. 89-176, eff. 1-1-96.)
18 Section 35. The Criminal Code of 1961 is amended by
19 changing Section 17A-1 as follows:
20 (720 ILCS 5/17A-1) (from Ch. 38, par. 17A-1)
21 Sec. 17A-1. Persons under deportation order; ineligible
22 for benefits. An individual against whom a United States
23 Immigration Judge has issued an order of deportation which
24 has been affirmed by the Board of Immigration Review, as well
25 as an individual who appeals such an order pending appeal,
26 under paragraph 19 of Section 241(a) of the Immigration and
27 Nationality Act relating to persecution of others on account
28 of race, religion, national origin or political opinion under
29 the direction of or in association with the Nazi government
30 of Germany or its allies, shall be ineligible for the
31 following benefits authorized by State law:
32 (a) The homestead exemptions exemption and homestead
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1 improvement exemption under Sections 15-167, 15-170, 15-175,
2 and 15-180 of the Property Tax Code.
3 (b) Grants under the Senior Citizens and Disabled
4 Persons Property Tax Relief and Pharmaceutical Assistance
5 Act.
6 (c) The double income tax exemption conferred upon
7 persons 65 years of age or older by Section 204 of the
8 Illinois Income Tax Act.
9 (d) Grants provided by the Department on Aging.
10 (e) Reductions in vehicle registration fees under
11 Section 3-806.3 of the Illinois Vehicle Code.
12 (f) Free fishing and reduced fishing license fees under
13 Sections 20-5 and 20-40 of the Fish and Aquatic Life Code.
14 (g) Tuition free courses for senior citizens under the
15 Senior Citizen Courses Act.
16 (h) Any benefits under the Illinois Public Aid Code.
17 (Source: P.A. 87-895; 88-670, eff. 12-2-94.)
18 Section 90. The State Mandates Act is amended by adding
19 Section 8.23 as follows:
20 (30 ILCS 805/8.23 new)
21 Sec. 8.23. Exempt mandate. Notwithstanding Sections 6
22 and 8 of this Act, no reimbursement by the State is required
23 for the implementation of any mandate created by this
24 amendatory Act of 1999.
25 Section 99. Effective date. This Act takes effect upon
26 becoming law.