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91_SB0036
LRB9101532PTpk
1 AN ACT in relation to truth in taxation.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by changing
5 Sections 18-56, 18-65, 18-80, 18-85, 18-90, and 18-105 and
6 adding Section 18-66 as follows:
7 (35 ILCS 200/18-56)
8 Sec. 18-56. Legislative purpose. The purpose of this
9 Law is to require taxing districts to disclose by publication
10 and to hold a public hearing on their intention to adopt an
11 aggregate levy in amounts more than 105% of the amount of
12 property taxes extended or estimated to be extended,
13 including any amount abated by the taxing district prior to
14 such extension, upon the final aggregate levy of the
15 preceding year.
16 (Source: P.A. 88-660, eff. 9-16-94.)
17 (35 ILCS 200/18-65)
18 Sec. 18-65. Restriction on extension. Until it has
19 complied with the notice and hearing provisions of this
20 Article, no taxing district shall levy an amount of ad
21 valorem tax which is more than 105% of the amount, exclusive
22 of election costs, which has been extended or is estimated
23 will be extended, plus any amount abated by the taxing
24 district before extension, upon the final aggregate levy of
25 the preceding year.
26 (Source: P.A. 86-957; 88-455.)
27 (35 ILCS 200/18-66 new)
28 Sec. 18-66. Intent to adopt an aggregate levy; hearing
29 required. Upon making the estimate as provided in Section
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1 18-60, the corporate authority shall hold a hearing on its
2 intent to adopt an aggregate levy. Except as otherwise
3 provided in this Section, hearings shall be held according to
4 the following schedule.
5 (1) First Monday in December: Park districts and
6 municipalities.
7 (2) First Tuesday in December: Townships, road
8 districts, and all school districts except high school
9 districts.
10 (3) First Wednesday in December: High school
11 districts and libraries.
12 (4) First Thursday in December: Counties and forest
13 preserve districts.
14 (5) First Friday in December: All other taxing
15 districts.
16 All hearings shall be open to the public. The corporate
17 authority of the taxing district shall explain the reasons
18 for the levy and any proposed increase and shall permit
19 persons desiring to be heard an opportunity to present
20 testimony within such reasonable time limits as it shall
21 determine. The hearing shall not coincide with the hearing
22 on the proposed budget. The corporate authority may,
23 however, conduct any other business of the taxing district on
24 the same day. When separate notice of the hearing is not
25 required by Sections 18-56, 18-75, and 18-80, notice of the
26 time of the hearing shall be given in the taxing district's
27 agenda pursuant to Sections 2.02, 2.03, and 2.04 of the Open
28 Meetings Act. Failure of a taxing district to convene or
29 complete a public hearing on the day prescribed in this
30 Section due to physical perils such as natural disasters or
31 acts of God shall not constitute a failure to hold a public
32 hearing under this Act. In this event, a taxing district may
33 either hold a separate public hearing on its proposed tax
34 levy, or place the hearing on its proposed tax levy on the
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1 agenda of the taxing district's next scheduled meeting. In
2 either case, a taxing district shall give notice of the
3 hearing pursuant to Sections 2.02, 2.03, and 2.04 of the Open
4 Meetings Act.
5 Any taxing district with a fiscal year beginning on
6 December 1, for which the hearing day requirement of this
7 Section would conflict with the adoption of its tax levy and
8 annual appropriation ordinance, may hold a public hearing on
9 its proposed tax levy prior to and instead of the day
10 prescribed in this Section. This public hearing shall be
11 restricted to the proposed tax levy, and no other business of
12 the taxing district shall be discussed or transacted. Notice
13 of the hearing shall be given as provided in Section 18-80 of
14 this Act.
15 (35 ILCS 200/18-80)
16 Sec. 18-80. Time and form of notice. The notice shall
17 appear not more than 14 days nor less than 7 days prior to
18 the date of the public hearing. The notice shall be no less
19 than 1/8 page in size, and the smallest type used shall be 12
20 point and shall be enclosed in a black border no less than
21 1/4 inch wide. The notice shall not be placed in that portion
22 of the newspaper where legal notices and classified
23 advertisements appear. The notice shall be published in the
24 following form:
25 Notice of Proposed Property Tax Increase for ...
26 (commonly known name of taxing district).
27 I. A public hearing to approve a proposed property tax
28 levy increase for ... (legal name of the taxing district)...
29 for ... (year) ... will be held on ... (date) ... at ...
30 (time) ... at ... (location).
31 Any person desiring to appear at the public hearing and
32 present testimony to the taxing district may contact ...
33 (name, title, address and telephone number of an appropriate
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1 official).
2 II. The corporate and special purpose property taxes
3 extended or abated for ... (preceding year) ... were ...
4 (dollar amount of the final aggregate levy as extended, plus
5 the amount abated by the taxing district prior to extension).
6 The proposed corporate and special purpose property taxes
7 to be levied for ... (current year) ... are ... (dollar
8 amount of the proposed aggregate levy). This represents a
9 ... (percentage) ... increase over the previous year.
10 III. The property taxes extended for debt service and
11 public building commission leases for ... (preceding year)
12 ... were ... (dollar amount).
13 The estimated property taxes to be levied for debt
14 service and public building commission leases for ...
15 (current year) ... are ... (dollar amount). This represents
16 a ... (percentage increase or decrease) ... over the previous
17 year.
18 IV. The total property taxes extended or abated for ...
19 (preceding year) ... were ... (dollar amount).
20 The estimated total property taxes to be levied for ...
21 (current year) ... are ... (dollar amount). This represents
22 a ... (percentage increase or decrease) ... over the previous
23 year.
24 Any notice which includes any information not specified
25 and required by this Article shall be an invalid notice.
26 All hearings shall be open to the public. The corporate
27 authority of the taxing district shall explain the reasons
28 for the proposed increase and shall permit persons desiring
29 to be heard an opportunity to present testimony within
30 reasonable time limits as it determines.
31 (Source: P.A. 86-957; 88-455.)
32 (35 ILCS 200/18-85)
33 Sec. 18-85. Notice if adopted levy exceeds proposed
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1 levy. If the final aggregate tax levy resolution or
2 ordinance adopted is more than 105% of the amount, exclusive
3 of election costs, which was extended or is estimated to be
4 extended, plus any amount abated by the taxing district prior
5 to extension, upon the final aggregate levy of the preceding
6 year and is in excess of the amount of the proposed levy
7 stated in the notice published under Section 18-66 18-70, or
8 is more than 105% of that amount and no notice was required
9 under Section 18-70, the corporate authority shall give
10 public notice of its action within 15 days of the adoption of
11 the levy in the following form:
12 Notice of Adopted Property Tax Increase for ... (commonly
13 known name of taxing district).
14 I. The corporate and special purpose property taxes
15 extended or abated for ... (preceding year) ... were ...
16 (dollar amount of the final aggregate levy as extended).
17 The adopted corporate and special purpose property taxes
18 to be levied for ... (current year) ... are ... (dollar
19 amount of the proposed aggregate levy). This represents a
20 ... (percentage) ... increase over the previous year.
21 II. The property taxes extended for debt service and
22 public building commission leases for ... (preceding year)
23 ... were ... (dollar amount).
24 The estimated property taxes to be levied for debt
25 service and public building commission leases for ...
26 (current year) ... are ... (dollar amount). This represents
27 a ... (percentage increase or decrease) ... over the previous
28 year.
29 III. The total property taxes extended or abated for ...
30 (preceding year) ... were ... (dollar amount).
31 The estimated total property taxes to be levied for ...
32 (current year) ... are ... (dollar amount). This represents
33 a ... (percentage increase or decrease) ... over the previous
34 year.
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1 (Source: P.A. 86-957; 88-455.)
2 (35 ILCS 200/18-90)
3 Sec. 18-90. Limitation on extension of county clerk.
4 The tax levy resolution or ordinance approved in the manner
5 provided for in this Article shall be filed with the county
6 clerk in the manner and at the time otherwise provided by
7 law. No amount more than 105% of the amount, exclusive of
8 election costs, which has been extended or is estimated to be
9 extended, plus any amount abated by the taxing district prior
10 to extension, upon the final aggregate levy of the preceding
11 year shall be extended unless the tax levy ordinance or
12 resolution is accompanied by a certification by the presiding
13 officer of the corporate authority certifying compliance with
14 or inapplicability of the provisions of Sections 18-60
15 through 18-85. An amount extended under Section 18-107 in
16 1994 for a multi-township assessment district that did not
17 file a certification of compliance with the Truth in Taxation
18 Law may not exceed 105% of the amount, exclusive of election
19 costs, that was extended in 1993, plus a proportional amount
20 abated before extension, upon the levy or portion of a levy
21 that is allocable to assessment purposes in each township
22 that is a member of that multi-township assessment district.
23 (Source: P.A. 88-455; 88-660, eff. 9-16-94.)
24 (35 ILCS 200/18-105)
25 Sec. 18-105. Extension exceeding authorized rate. No
26 county clerk shall extend a tax levy imposed by any taxing
27 district, other than a home rule unit, based on a rate that
28 exceeds the rate authorized by statute or referendum for that
29 taxing district. If a taxing district is in violation of
30 Section 18-90, no county clerk shall extend the final
31 aggregate levy, as defined in Section 18-55, in an amount
32 more than 105% of the final aggregate levy extended for the
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1 preceding year.
2 (Source: P.A. 86-233; 86-953; 86-957; 86-1475; 87-17; 87-477;
3 87-895; 88-455.)
4 (35 ILCS 200/18-70 rep.)
5 Section 10. The Property Tax Code is amended by
6 repealing Section 18-70.
7 Section 90. The State Mandates Act is amended by adding
8 Section 8.23 as follows:
9 (30 ILCS 805/8.23 new)
10 Sec. 8.23. Exempt mandate. Notwithstanding Sections 6
11 and 8 of this Act, no reimbursement by the State is required
12 for the implementation of any mandate created by this
13 amendatory Act of the 91st General Assembly.
14 Section 99. Effective date. This Act takes effect upon
15 becoming law.