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91_SB0376enr SB376 Enrolled LRB9103085PTpk 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 Section 18-55 and by adding Division 2.1 to Article 18 as 6 follows: 7 (35 ILCS 200/18-55) 8 Sec. 18-55. Short title and definitions. This Division 9 2Section and Sections 18-60 through 18-95may be cited as 10 the Truth in Taxation Law. As used in this Division 2 11Sections 18-60 through 18-95: 12 (a) "Taxing district" has the meaning specified in 13 Section 1-150 and includes home rule units, but from January 14 1, 2000 through December 31, 2002 does not include taxing 15 districts that have territory in Cook County.;16 (b) "Aggregate levy" means the annual corporate levy of 17 the taxing district and those special purpose levies which 18 are made annually (other than debt service levies and levies 19 made for the purpose of paying amounts due under public 20 building commission leases).;21 (c) "Special purpose levies" include, but are not 22 limited to, levies made on an annual basis for contributions 23 to pension plans, unemployment and worker's compensation, or 24 self-insurance.;25 (d) "Debt service" means levies made by any taxing 26 district pursuant to home rule authority, statute, 27 referendum, ordinance, resolution, indenture, agreement, or 28 contract to retire the principal or pay interest on bonds, 29 notes, debentures or other financial instruments which 30 evidence indebtedness. 31 (Source: P.A. 86-957; 86-1475; 88-455; revised 10-28-98.) SB376 Enrolled -2- LRB9103085PTpk 1 (35 ILCS 200/Art. 18, Div. 2.1 heading new) 2 DIVISION 2.1. COOK COUNTY TRUTH IN TAXATION 3 (35 ILCS 200/18-101.1 new) 4 (Section scheduled to be repealed on January 1, 2003) 5 Sec. 18-101.1. Short title. This Division 2.1 may be 6 cited as the Cook County Truth in Taxation Law. 7 (35 ILCS 200/18-101.5 new) 8 (Section scheduled to be repealed on January 1, 2003) 9 Sec. 18-101.5. Definitions. As used in this Division 10 2.1: 11 "Aggregate levy" or "levy" means the annual corporate 12 levy of the taxing district and those special purpose levies 13 which are made annually (other than debt service levies and 14 levies made for the purpose of paying amounts due under 15 public building commission leases). 16 "Debt service" means levies made by a taxing district 17 pursuant to home rule authority, statute, referendum, 18 ordinance, resolution, indenture, agreement, or contract to 19 retire the principal or pay interest on bonds, notes, 20 debentures, or other financial instruments that evidence 21 indebtedness. 22 "Special purpose levies" include, but are not limited to, 23 levies made on an annual basis for contributions to pension 24 plans, unemployment and workers' compensation, or 25 self-insurance. 26 "Taxing district" means any unit of local government, 27 including a home rule unit, school district, or community 28 college district with the power to levy taxes on territory in 29 Cook County. 30 (35 ILCS 200/18-101.10 new) 31 (Section scheduled to be repealed on January 1, 2003) SB376 Enrolled -3- LRB9103085PTpk 1 Sec. 18-101.10. Legislative purpose. The purpose of 2 this Division 2.1 is to require taxing districts to disclose 3 by publication and to hold a public hearing on their 4 intention to adopt an aggregate levy. 5 (35 ILCS 200/18-101.15 new) 6 (Section scheduled to be repealed on January 1, 2003) 7 Sec. 18-101.15. Estimate of taxes to be levied. Not 8 less than 30 days before the adoption of its aggregate levy, 9 the corporate authority of each taxing district shall 10 determine the amounts of money, exclusive of any portion of 11 that levy attributable to the cost of conducting an election 12 required by the Election Code ("election costs"), estimated 13 to be necessary to be raised by taxation for that year upon 14 the taxable property in its taxing district. 15 (35 ILCS 200/18-101.20 new) 16 (Section scheduled to be repealed on January 1, 2003) 17 Sec. 18-101.20. Restriction on extension. Until the 18 taxing district has complied with the notice and hearing 19 provisions of this Division 2.1, no taxing district shall 20 levy an amount of ad valorem tax that is more than the 21 amount, exclusive of election costs, that has been extended 22 or is estimated will be extended, plus any amount abated by 23 the taxing district before extension, upon the final 24 aggregate levy of the preceding year. 25 (35 ILCS 200/18-101.25 new) 26 (Section scheduled to be repealed on January 1, 2003) 27 Sec. 18-101.25. Intent to adopt an aggregate levy; 28 hearing required. Upon making the estimate as provided in 29 Section 18-101.15, the corporate authority shall hold a 30 hearing on its intent to adopt an aggregate levy. Except as 31 otherwise provided in this Section, hearings shall be held SB376 Enrolled -4- LRB9103085PTpk 1 according to the following schedule. 2 (1) First Monday in December: Park districts and 3 municipalities. 4 (2) First Tuesday in December: Townships, road 5 districts, and all school districts except high school 6 districts. 7 (3) First Wednesday in December: High school 8 districts and libraries. 9 (4) First Thursday in December: Counties and forest 10 preserve districts. 11 (5) First Friday in December: All other taxing 12 districts. 13 All hearings shall be open to the public. The corporate 14 authority of the taxing district shall explain the reasons 15 for the levy and any proposed increase and shall permit 16 persons desiring to be heard an opportunity to present 17 testimony within such reasonable time limits as it shall 18 determine. The hearing shall not coincide with the hearing 19 on the proposed budget. The corporate authority may, 20 however, conduct any other business of the taxing district on 21 the same day. Failure of a taxing district to convene or 22 complete a public hearing on the day prescribed in this 23 Section due to good cause unrelated to inadvertence, 24 including, but not limited to, physical perils such as 25 natural disasters or acts of God, shall not constitute a 26 failure to hold a public hearing under this Division 2.1. In 27 this event, a taxing district may either hold a separate 28 public hearing on its proposed tax levy, or place the hearing 29 on its proposed tax levy on the agenda of the taxing 30 district's next scheduled meeting. In either case, a taxing 31 district shall give notice of the hearing pursuant to 32 Sections 2.02, 2.03, and 2.04 of the Open Meetings Act. 33 For the purpose of permitting the issuance of warrants or 34 notes in anticipation of the taxes to be levied, a taxing SB376 Enrolled -5- LRB9103085PTpk 1 district may hold (on any date prior to the first week in 2 December) a hearing on its intent to adopt an aggregate levy. 3 If the estimate of the aggregate levy is more than the amount 4 extended or estimated to be extended, plus any amount abated 5 by the corporate authority prior to the extension, upon the 6 final aggregate levy of the preceding year, exclusive of 7 election costs, notice of this hearing shall be given in the 8 same manner as provided in this Division 2.1. This earlier 9 hearing shall be in addition to, and not instead of, the 10 mandatory December hearing, but may be conducted in 11 conjunction with a regular meeting of the taxing district. 12 Any taxing district with a fiscal year beginning on 13 December 1, for which the hearing day requirement of this 14 Section would conflict with the adoption of its tax levy and 15 annual appropriation ordinance, may hold a public hearing on 16 its proposed tax levy prior to and instead of the day 17 prescribed in this Section. This public hearing shall be 18 restricted to the proposed tax levy, and no other business of 19 the taxing district shall be discussed or transacted. Notice 20 of the hearing shall be given as provided in Section 21 18-101.35 of this Division 2.1. 22 (35 ILCS 200/18-101.30 new) 23 (Section scheduled to be repealed on January 1, 2003) 24 Sec. 18-101.30. Notice; place of publication. If the 25 taxing district is located entirely in one county, the notice 26 shall be published in an English language newspaper of 27 general circulation published in the taxing district, or if 28 there is no such newspaper, in an English language newspaper 29 of general circulation published in the county and having 30 circulation in the taxing district. If the taxing district is 31 located primarily in one county but extends into smaller 32 portions of adjoining counties, the notice shall be published 33 in a newspaper of general circulation published in the taxing SB376 Enrolled -6- LRB9103085PTpk 1 district, or if there is no such newspaper, in a newspaper of 2 general circulation published in each county in which any 3 part of the district is located. If the taxing district 4 includes all or a large portion of 2 or more counties, the 5 notice shall be published in a newspaper of general 6 circulation published in each county in which any part of the 7 district is located. 8 (35 ILCS 200/18-101.35 new) 9 (Section scheduled to be repealed on January 1, 2003) 10 Sec. 18-101.35. Time and form of notice. The notice 11 shall appear not more than 14 days nor less than 7 days 12 before the date of the public hearing. The notice shall be no 13 less than one-eighth page in size, and the smallest type used 14 shall be 12 point and shall be enclosed in a black border no 15 less than one-quarter inch wide. The notice shall not be 16 placed in that portion of the newspaper where legal notices 17 and classified advertisements appear. The notice shall be 18 published in the following form: 19 Notice of Proposed Property Tax Levy for ... (commonly 20 known name of taxing district). 21 I. A public hearing to approve a proposed property tax 22 levy for ... (legal name of the taxing district)... for ... 23 (year) ... will be held on ... (date) ... at ... (time) ... 24 at ... (location). 25 Any person desiring to appear at the public hearing and 26 present testimony to the taxing district may contact ... 27 (name, title, address and telephone number of an appropriate 28 official). 29 II. The corporate and special purpose property taxes 30 extended or abated for ... (preceding year) ... were ... 31 (dollar amount of the final aggregate levy as extended, plus 32 the amount abated by the taxing district prior to extension). 33 The proposed corporate and special purpose property taxes SB376 Enrolled -7- LRB9103085PTpk 1 to be levied for ... (current year) ... are ... (dollar 2 amount of the proposed aggregate levy). This represents a ... 3 (percentage increase or decrease) ... over the previous year. 4 III. The property taxes extended for debt service and 5 public building commission leases for ... (preceding year) 6 ... were ... (dollar amount). 7 The estimated property taxes to be levied for debt 8 service and public building commission leases for ... 9 (current year) ... are ... (dollar amount). This represents a 10 ... (percentage increase or decrease) ... over the previous 11 year. 12 IV. The total property taxes extended or abated for ... 13 (preceding year) ... were ... (dollar amount). 14 The estimated total property taxes to be levied for ... 15 (current year) ... are ... (dollar amount). This represents 16 a ... (percentage increase or decrease) ... over the previous 17 year. Any notice which includes any information not specified 18 and required by this Article shall be an invalid notice. 19 All hearings shall be open to the public. The corporate 20 authority of the taxing district must explain the reasons for 21 the proposed levy and shall permit persons desiring to be 22 heard an opportunity to present testimony within reasonable 23 time limits as the authority determines. 24 (35 ILCS 200/18-101.40 new) 25 (Section scheduled to be repealed on January 1, 2003) 26 Sec. 18-101.40. Notice if adopted levy exceeds proposed 27 levy. If the final aggregate tax levy resolution or 28 ordinance adopted is in excess of the amount of the proposed 29 levy stated in the notice published under Section 18-101.35, 30 the corporate authority shall give public notice of its 31 action within 15 days of the adoption of the levy in the 32 following form: 33 Notice of Adopted Property Tax Increase for ... (commonly SB376 Enrolled -8- LRB9103085PTpk 1 known name of taxing district). 2 I. 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). 5 The adopted corporate and special purpose property taxes 6 to be levied for ... (current year) ... are ... (dollar 7 amount of the proposed aggregate levy). 8 This represents a ... (percentage increase or decrease) 9 ... over the previous year. 10 II. 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 a 16 ... (percentage increase or decrease) ... over the previous 17 year. 18 III. 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 (35 ILCS 200/18-101.45 new) 25 (Section scheduled to be repealed on January 1, 2003) 26 Sec. 18-101.45. Limitation on extension of county clerk. 27 The tax levy resolution or ordinance approved in the manner 28 provided for in this Division 2.1 shall be filed with the 29 county clerk in the manner and at the time otherwise provided 30 by law. No amount upon the final aggregate levy of the 31 preceding year shall be extended unless the tax levy 32 ordinance or resolution is accompanied by a certification by 33 the presiding officer of the corporate authority certifying SB376 Enrolled -9- LRB9103085PTpk 1 compliance with or inapplicability of the provisions of this 2 Division 2.1. 3 (35 ILCS 200/18-101.50 new) 4 (Section scheduled to be repealed on January 1, 2003) 5 Sec. 18-101.50. Effect of Division 2.1. Nothing 6 contained in this Division 2.1 shall serve to extend or 7 authorize any tax rate in excess of the maximum permitted by 8 law nor prevent the reduction of any tax rate. 9 (35 ILCS 200/18-101.55 new) 10 (Section scheduled to be repealed on January 1, 2003) 11 Sec. 18-101.55. Defective publication. A levy of a 12 taxing district shall not be invalidated for failure to 13 comply with the provisions of this Division 2.1 if the 14 failure is attributable to the newspaper's failure to 15 reproduce the information in the notice accurately or to 16 publish the notice as directed by the taxing district. 17 (35 ILCS 200/18-101.60 new) 18 (Section scheduled to be repealed on January 1, 2003) 19 Sec. 18-101.60. Extension prohibition. A county clerk 20 shall not extend a tax levy imposed by a taxing district, 21 other than a home rule unit, based on a rate that exceeds the 22 rate authorized by statute or referendum for that taxing 23 district. If a taxing district is in violation of Section 24 18-101.45, the county clerk shall not extend the final 25 aggregate levy in an amount more than the aggregate levy 26 extended for the preceding year. 27 (35 ILCS 200/18-101.65 new) 28 Sec. 101.65. Repeal. This Division 2.1 is repealed 29 January 1, 2003. SB376 Enrolled -10- LRB9103085PTpk 1 Section 900. The State Mandates Act is amended by adding 2 Section 8.23 as follows: 3 (30 ILCS 805/8.23 new) 4 Sec. 8.23. Exempt mandate. Notwithstanding Sections 6 5 and 8 of this Act, no reimbursement by the State is required 6 for the implementation of any mandate created by this 7 amendatory Act of the 91st General Assembly. 8 Section 999. Effective date. This Act takes effect on 9 January 1, 2000.