101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB0317

 

Introduced , by Rep. David McSweeney

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/18-185
35 ILCS 200/18-205
35 ILCS 200/18-212
35 ILCS 200/18-213
35 ILCS 200/18-214
35 ILCS 200/18-242 new
30 ILCS 805/8.43 new

    Amends the Property Tax Code. Provides that, beginning with the 2019 levy year, the Property Tax Extension Limitation Law applies to all taxing districts, including home rule units. Provides that, beginning with the 2019 levy year, the extension limitation under the Property Tax Extension Limitation Law is 0% or the rate of increase approved by the voters. Preempts home rule. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.


LRB101 04005 HLH 49013 b

FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB0317LRB101 04005 HLH 49013 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Sections 18-185, 18-205, 18-212, 18-213, and 18-214 and by
6adding Section 18-242 as follows:
 
7    (35 ILCS 200/18-185)
8    Sec. 18-185. Short title; definitions. This Division 5 may
9be cited as the Property Tax Extension Limitation Law. As used
10in this Division 5:
11    "Consumer Price Index" means the Consumer Price Index for
12All Urban Consumers for all items published by the United
13States Department of Labor.
14    "Extension limitation", for levy years prior to 2019, means
15(a) the lesser of 5% or the percentage increase in the Consumer
16Price Index during the 12-month calendar year preceding the
17levy year or (b) the rate of increase approved by voters under
18Section 18-205.
19    "Extension limitation", beginning in levy year 2019, means
200% or the rate of increase approved by the voters under Section
2118-205.
22    "Affected county" means a county of 3,000,000 or more
23inhabitants or a county contiguous to a county of 3,000,000 or

 

 

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1more inhabitants.
2    "Taxing district" has the same meaning provided in Section
31-150, except as otherwise provided in this Section. For the
41991 through 1994 levy years only, "taxing district" includes
5only each non-home rule taxing district having the majority of
6its 1990 equalized assessed value within any county or counties
7contiguous to a county with 3,000,000 or more inhabitants.
8Beginning with the 1995 levy year and through the 2018 levy
9year, "taxing district" includes only each non-home rule taxing
10district subject to this Law before the 1995 levy year and each
11non-home rule taxing district not subject to this Law before
12the 1995 levy year having the majority of its 1994 equalized
13assessed value in an affected county or counties. Beginning
14with the levy year in which this Law becomes applicable to a
15taxing district as provided in Section 18-213, "taxing
16district" also includes those taxing districts made subject to
17this Law as provided in Section 18-213. Beginning with the 2019
18levy year, "taxing district" has the same meaning provided in
19Section 1-150 and includes home rule units.
20    "Aggregate extension" for taxing districts to which this
21Law applied before the 1995 levy year means the annual
22corporate extension for the taxing district and those special
23purpose extensions that are made annually for the taxing
24district, excluding special purpose extensions: (a) made for
25the taxing district to pay interest or principal on general
26obligation bonds that were approved by referendum; (b) made for

 

 

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1any taxing district to pay interest or principal on general
2obligation bonds issued before October 1, 1991; (c) made for
3any taxing district to pay interest or principal on bonds
4issued to refund or continue to refund those bonds issued
5before October 1, 1991; (d) made for any taxing district to pay
6interest or principal on bonds issued to refund or continue to
7refund bonds issued after October 1, 1991 that were approved by
8referendum; (e) made for any taxing district to pay interest or
9principal on revenue bonds issued before October 1, 1991 for
10payment of which a property tax levy or the full faith and
11credit of the unit of local government is pledged; however, a
12tax for the payment of interest or principal on those bonds
13shall be made only after the governing body of the unit of
14local government finds that all other sources for payment are
15insufficient to make those payments; (f) made for payments
16under a building commission lease when the lease payments are
17for the retirement of bonds issued by the commission before
18October 1, 1991, to pay for the building project; (g) made for
19payments due under installment contracts entered into before
20October 1, 1991; (h) made for payments of principal and
21interest on bonds issued under the Metropolitan Water
22Reclamation District Act to finance construction projects
23initiated before October 1, 1991; (i) made for payments of
24principal and interest on limited bonds, as defined in Section
253 of the Local Government Debt Reform Act, in an amount not to
26exceed the debt service extension base less the amount in items

 

 

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1(b), (c), (e), and (h) of this definition for non-referendum
2obligations, except obligations initially issued pursuant to
3referendum; (j) made for payments of principal and interest on
4bonds issued under Section 15 of the Local Government Debt
5Reform Act; (k) made by a school district that participates in
6the Special Education District of Lake County, created by
7special education joint agreement under Section 10-22.31 of the
8School Code, for payment of the school district's share of the
9amounts required to be contributed by the Special Education
10District of Lake County to the Illinois Municipal Retirement
11Fund under Article 7 of the Illinois Pension Code; the amount
12of any extension under this item (k) shall be certified by the
13school district to the county clerk; (l) made to fund expenses
14of providing joint recreational programs for persons with
15disabilities under Section 5-8 of the Park District Code or
16Section 11-95-14 of the Illinois Municipal Code; (m) made for
17temporary relocation loan repayment purposes pursuant to
18Sections 2-3.77 and 17-2.2d of the School Code; (n) made for
19payment of principal and interest on any bonds issued under the
20authority of Section 17-2.2d of the School Code; (o) made for
21contributions to a firefighter's pension fund created under
22Article 4 of the Illinois Pension Code, to the extent of the
23amount certified under item (5) of Section 4-134 of the
24Illinois Pension Code; and (p) made for road purposes in the
25first year after a township assumes the rights, powers, duties,
26assets, property, liabilities, obligations, and

 

 

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1responsibilities of a road district abolished under the
2provisions of Section 6-133 of the Illinois Highway Code.
3    "Aggregate extension" for the taxing districts to which
4this Law did not apply before the 1995 levy year (except taxing
5districts subject to this Law in accordance with Section 18-213
6or this amendatory Act of the 101st General Assembly) means the
7annual corporate extension for the taxing district and those
8special purpose extensions that are made annually for the
9taxing district, excluding special purpose extensions: (a)
10made for the taxing district to pay interest or principal on
11general obligation bonds that were approved by referendum; (b)
12made for any taxing district to pay interest or principal on
13general obligation bonds issued before March 1, 1995; (c) made
14for any taxing district to pay interest or principal on bonds
15issued to refund or continue to refund those bonds issued
16before March 1, 1995; (d) made for any taxing district to pay
17interest or principal on bonds issued to refund or continue to
18refund bonds issued after March 1, 1995 that were approved by
19referendum; (e) made for any taxing district to pay interest or
20principal on revenue bonds issued before March 1, 1995 for
21payment of which a property tax levy or the full faith and
22credit of the unit of local government is pledged; however, a
23tax for the payment of interest or principal on those bonds
24shall be made only after the governing body of the unit of
25local government finds that all other sources for payment are
26insufficient to make those payments; (f) made for payments

 

 

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1under a building commission lease when the lease payments are
2for the retirement of bonds issued by the commission before
3March 1, 1995 to pay for the building project; (g) made for
4payments due under installment contracts entered into before
5March 1, 1995; (h) made for payments of principal and interest
6on bonds issued under the Metropolitan Water Reclamation
7District Act to finance construction projects initiated before
8October 1, 1991; (h-4) made for stormwater management purposes
9by the Metropolitan Water Reclamation District of Greater
10Chicago under Section 12 of the Metropolitan Water Reclamation
11District Act; (i) made for payments of principal and interest
12on limited bonds, as defined in Section 3 of the Local
13Government Debt Reform Act, in an amount not to exceed the debt
14service extension base less the amount in items (b), (c), and
15(e) of this definition for non-referendum obligations, except
16obligations initially issued pursuant to referendum and bonds
17described in subsection (h) of this definition; (j) made for
18payments of principal and interest on bonds issued under
19Section 15 of the Local Government Debt Reform Act; (k) made
20for payments of principal and interest on bonds authorized by
21Public Act 88-503 and issued under Section 20a of the Chicago
22Park District Act for aquarium or museum projects; (l) made for
23payments of principal and interest on bonds authorized by
24Public Act 87-1191 or 93-601 and (i) issued pursuant to Section
2521.2 of the Cook County Forest Preserve District Act, (ii)
26issued under Section 42 of the Cook County Forest Preserve

 

 

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1District Act for zoological park projects, or (iii) issued
2under Section 44.1 of the Cook County Forest Preserve District
3Act for botanical gardens projects; (m) made pursuant to
4Section 34-53.5 of the School Code, whether levied annually or
5not; (n) made to fund expenses of providing joint recreational
6programs for persons with disabilities under Section 5-8 of the
7Park District Code or Section 11-95-14 of the Illinois
8Municipal Code; (o) made by the Chicago Park District for
9recreational programs for persons with disabilities under
10subsection (c) of Section 7.06 of the Chicago Park District
11Act; (p) made for contributions to a firefighter's pension fund
12created under Article 4 of the Illinois Pension Code, to the
13extent of the amount certified under item (5) of Section 4-134
14of the Illinois Pension Code; (q) made by Ford Heights School
15District 169 under Section 17-9.02 of the School Code; and (r)
16made for the purpose of making employer contributions to the
17Public School Teachers' Pension and Retirement Fund of Chicago
18under Section 34-53 of the School Code.
19    "Aggregate extension" for all taxing districts to which
20this Law applies in accordance with Section 18-213, except for
21those taxing districts subject to paragraph (2) of subsection
22(e) of Section 18-213, means the annual corporate extension for
23the taxing district and those special purpose extensions that
24are made annually for the taxing district, excluding special
25purpose extensions: (a) made for the taxing district to pay
26interest or principal on general obligation bonds that were

 

 

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1approved by referendum; (b) made for any taxing district to pay
2interest or principal on general obligation bonds issued before
3the date on which the referendum making this Law applicable to
4the taxing district is held; (c) made for any taxing district
5to pay interest or principal on bonds issued to refund or
6continue to refund those bonds issued before the date on which
7the referendum making this Law applicable to the taxing
8district is held; (d) made for any taxing district to pay
9interest or principal on bonds issued to refund or continue to
10refund bonds issued after the date on which the referendum
11making this Law applicable to the taxing district is held if
12the bonds were approved by referendum after the date on which
13the referendum making this Law applicable to the taxing
14district is held; (e) made for any taxing district to pay
15interest or principal on revenue bonds issued before the date
16on which the referendum making this Law applicable to the
17taxing district is held for payment of which a property tax
18levy or the full faith and credit of the unit of local
19government is pledged; however, a tax for the payment of
20interest or principal on those bonds shall be made only after
21the governing body of the unit of local government finds that
22all other sources for payment are insufficient to make those
23payments; (f) made for payments under a building commission
24lease when the lease payments are for the retirement of bonds
25issued by the commission before the date on which the
26referendum making this Law applicable to the taxing district is

 

 

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1held to pay for the building project; (g) made for payments due
2under installment contracts entered into before the date on
3which the referendum making this Law applicable to the taxing
4district is held; (h) made for payments of principal and
5interest on limited bonds, as defined in Section 3 of the Local
6Government Debt Reform Act, in an amount not to exceed the debt
7service extension base less the amount in items (b), (c), and
8(e) of this definition for non-referendum obligations, except
9obligations initially issued pursuant to referendum; (i) made
10for payments of principal and interest on bonds issued under
11Section 15 of the Local Government Debt Reform Act; (j) made
12for a qualified airport authority to pay interest or principal
13on general obligation bonds issued for the purpose of paying
14obligations due under, or financing airport facilities
15required to be acquired, constructed, installed or equipped
16pursuant to, contracts entered into before March 1, 1996 (but
17not including any amendments to such a contract taking effect
18on or after that date); (k) made to fund expenses of providing
19joint recreational programs for persons with disabilities
20under Section 5-8 of the Park District Code or Section 11-95-14
21of the Illinois Municipal Code; (l) made for contributions to a
22firefighter's pension fund created under Article 4 of the
23Illinois Pension Code, to the extent of the amount certified
24under item (5) of Section 4-134 of the Illinois Pension Code;
25and (m) made for the taxing district to pay interest or
26principal on general obligation bonds issued pursuant to

 

 

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1Section 19-3.10 of the School Code.
2    "Aggregate extension" for all taxing districts to which
3this Law applies in accordance with paragraph (2) of subsection
4(e) of Section 18-213 or this amendatory Act of the 101st
5General Assembly means the annual corporate extension for the
6taxing district and those special purpose extensions that are
7made annually for the taxing district, excluding special
8purpose extensions: (a) made for the taxing district to pay
9interest or principal on general obligation bonds that were
10approved by referendum; (b) made for any taxing district to pay
11interest or principal on general obligation bonds issued before
12the effective date of this amendatory Act of 1997; (c) made for
13any taxing district to pay interest or principal on bonds
14issued to refund or continue to refund those bonds issued
15before the effective date of this amendatory Act of 1997; (d)
16made for any taxing district to pay interest or principal on
17bonds issued to refund or continue to refund bonds issued after
18the effective date of this amendatory Act of 1997 if the bonds
19were approved by referendum after the effective date of this
20amendatory Act of 1997; (e) made for any taxing district to pay
21interest or principal on revenue bonds issued before the
22effective date of this amendatory Act of 1997 for payment of
23which a property tax levy or the full faith and credit of the
24unit of local government is pledged; however, a tax for the
25payment of interest or principal on those bonds shall be made
26only after the governing body of the unit of local government

 

 

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1finds that all other sources for payment are insufficient to
2make those payments; (f) made for payments under a building
3commission lease when the lease payments are for the retirement
4of bonds issued by the commission before the effective date of
5this amendatory Act of 1997 to pay for the building project;
6(g) made for payments due under installment contracts entered
7into before the effective date of this amendatory Act of 1997;
8(h) made for payments of principal and interest on limited
9bonds, as defined in Section 3 of the Local Government Debt
10Reform Act, in an amount not to exceed the debt service
11extension base less the amount in items (b), (c), and (e) of
12this definition for non-referendum obligations, except
13obligations initially issued pursuant to referendum; (i) made
14for payments of principal and interest on bonds issued under
15Section 15 of the Local Government Debt Reform Act; (j) made
16for a qualified airport authority to pay interest or principal
17on general obligation bonds issued for the purpose of paying
18obligations due under, or financing airport facilities
19required to be acquired, constructed, installed or equipped
20pursuant to, contracts entered into before March 1, 1996 (but
21not including any amendments to such a contract taking effect
22on or after that date); (k) made to fund expenses of providing
23joint recreational programs for persons with disabilities
24under Section 5-8 of the Park District Code or Section 11-95-14
25of the Illinois Municipal Code; and (l) made for contributions
26to a firefighter's pension fund created under Article 4 of the

 

 

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1Illinois Pension Code, to the extent of the amount certified
2under item (5) of Section 4-134 of the Illinois Pension Code.
3    "Debt service extension base" means an amount equal to that
4portion of the extension for a taxing district for the 1994
5levy year, or for those taxing districts subject to this Law in
6accordance with Section 18-213, except for those subject to
7paragraph (2) of subsection (e) of Section 18-213, for the levy
8year in which the referendum making this Law applicable to the
9taxing district is held, or for those taxing districts subject
10to this Law in accordance with paragraph (2) of subsection (e)
11of Section 18-213 for the 1996 levy year, constituting an
12extension for payment of principal and interest on bonds issued
13by the taxing district without referendum, but not including
14excluded non-referendum bonds. For park districts (i) that were
15first subject to this Law in 1991 or 1995 and (ii) whose
16extension for the 1994 levy year for the payment of principal
17and interest on bonds issued by the park district without
18referendum (but not including excluded non-referendum bonds)
19was less than 51% of the amount for the 1991 levy year
20constituting an extension for payment of principal and interest
21on bonds issued by the park district without referendum (but
22not including excluded non-referendum bonds), "debt service
23extension base" means an amount equal to that portion of the
24extension for the 1991 levy year constituting an extension for
25payment of principal and interest on bonds issued by the park
26district without referendum (but not including excluded

 

 

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1non-referendum bonds). A debt service extension base
2established or increased at any time pursuant to any provision
3of this Law, except Section 18-212, shall be increased each
4year commencing with the later of (i) the 2009 levy year or
5(ii) the first levy year in which this Law becomes applicable
6to the taxing district, by (A) for levy years prior to the 2019
7levy year, the lesser of 5% or the percentage increase in the
8Consumer Price Index during the 12-month calendar year
9preceding the levy year or (B) beginning with the 2019 levy
10year, 0%. The debt service extension base may be established or
11increased as provided under Section 18-212. "Excluded
12non-referendum bonds" means (i) bonds authorized by Public Act
1388-503 and issued under Section 20a of the Chicago Park
14District Act for aquarium and museum projects; (ii) bonds
15issued under Section 15 of the Local Government Debt Reform
16Act; or (iii) refunding obligations issued to refund or to
17continue to refund obligations initially issued pursuant to
18referendum.
19    "Special purpose extensions" include, but are not limited
20to, extensions for levies made on an annual basis for
21unemployment and workers' compensation, self-insurance,
22contributions to pension plans, and extensions made pursuant to
23Section 6-601 of the Illinois Highway Code for a road
24district's permanent road fund whether levied annually or not.
25The extension for a special service area is not included in the
26aggregate extension.

 

 

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1    "Aggregate extension base" means the taxing district's
2last preceding aggregate extension as adjusted under Sections
318-135, 18-215, 18-230, and 18-206. An adjustment under Section
418-135 shall be made for the 2007 levy year and all subsequent
5levy years whenever one or more counties within which a taxing
6district is located (i) used estimated valuations or rates when
7extending taxes in the taxing district for the last preceding
8levy year that resulted in the over or under extension of
9taxes, or (ii) increased or decreased the tax extension for the
10last preceding levy year as required by Section 18-135(c).
11Whenever an adjustment is required under Section 18-135, the
12aggregate extension base of the taxing district shall be equal
13to the amount that the aggregate extension of the taxing
14district would have been for the last preceding levy year if
15either or both (i) actual, rather than estimated, valuations or
16rates had been used to calculate the extension of taxes for the
17last levy year, or (ii) the tax extension for the last
18preceding levy year had not been adjusted as required by
19subsection (c) of Section 18-135.
20    Notwithstanding any other provision of law, for levy year
212012, the aggregate extension base for West Northfield School
22District No. 31 in Cook County shall be $12,654,592.
23    "Levy year" has the same meaning as "year" under Section
241-155.
25    "New property" means (i) the assessed value, after final
26board of review or board of appeals action, of new improvements

 

 

HB0317- 15 -LRB101 04005 HLH 49013 b

1or additions to existing improvements on any parcel of real
2property that increase the assessed value of that real property
3during the levy year multiplied by the equalization factor
4issued by the Department under Section 17-30, (ii) the assessed
5value, after final board of review or board of appeals action,
6of real property not exempt from real estate taxation, which
7real property was exempt from real estate taxation for any
8portion of the immediately preceding levy year, multiplied by
9the equalization factor issued by the Department under Section
1017-30, including the assessed value, upon final stabilization
11of occupancy after new construction is complete, of any real
12property located within the boundaries of an otherwise or
13previously exempt military reservation that is intended for
14residential use and owned by or leased to a private corporation
15or other entity, (iii) in counties that classify in accordance
16with Section 4 of Article IX of the Illinois Constitution, an
17incentive property's additional assessed value resulting from
18a scheduled increase in the level of assessment as applied to
19the first year final board of review market value, and (iv) any
20increase in assessed value due to oil or gas production from an
21oil or gas well required to be permitted under the Hydraulic
22Fracturing Regulatory Act that was not produced in or accounted
23for during the previous levy year. In addition, the county
24clerk in a county containing a population of 3,000,000 or more
25shall include in the 1997 recovered tax increment value for any
26school district, any recovered tax increment value that was

 

 

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1applicable to the 1995 tax year calculations.
2    "Qualified airport authority" means an airport authority
3organized under the Airport Authorities Act and located in a
4county bordering on the State of Wisconsin and having a
5population in excess of 200,000 and not greater than 500,000.
6    "Recovered tax increment value" means, except as otherwise
7provided in this paragraph, the amount of the current year's
8equalized assessed value, in the first year after a
9municipality terminates the designation of an area as a
10redevelopment project area previously established under the
11Tax Increment Allocation Development Act in the Illinois
12Municipal Code, previously established under the Industrial
13Jobs Recovery Law in the Illinois Municipal Code, previously
14established under the Economic Development Project Area Tax
15Increment Act of 1995, or previously established under the
16Economic Development Area Tax Increment Allocation Act, of each
17taxable lot, block, tract, or parcel of real property in the
18redevelopment project area over and above the initial equalized
19assessed value of each property in the redevelopment project
20area. For the taxes which are extended for the 1997 levy year,
21the recovered tax increment value for a non-home rule taxing
22district that first became subject to this Law for the 1995
23levy year because a majority of its 1994 equalized assessed
24value was in an affected county or counties shall be increased
25if a municipality terminated the designation of an area in 1993
26as a redevelopment project area previously established under

 

 

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1the Tax Increment Allocation Development Act in the Illinois
2Municipal Code, previously established under the Industrial
3Jobs Recovery Law in the Illinois Municipal Code, or previously
4established under the Economic Development Area Tax Increment
5Allocation Act, by an amount equal to the 1994 equalized
6assessed value of each taxable lot, block, tract, or parcel of
7real property in the redevelopment project area over and above
8the initial equalized assessed value of each property in the
9redevelopment project area. In the first year after a
10municipality removes a taxable lot, block, tract, or parcel of
11real property from a redevelopment project area established
12under the Tax Increment Allocation Development Act in the
13Illinois Municipal Code, the Industrial Jobs Recovery Law in
14the Illinois Municipal Code, or the Economic Development Area
15Tax Increment Allocation Act, "recovered tax increment value"
16means the amount of the current year's equalized assessed value
17of each taxable lot, block, tract, or parcel of real property
18removed from the redevelopment project area over and above the
19initial equalized assessed value of that real property before
20removal from the redevelopment project area.
21    Except as otherwise provided in this Section, "limiting
22rate" means a fraction the numerator of which is the last
23preceding aggregate extension base times an amount equal to one
24plus the extension limitation defined in this Section and the
25denominator of which is the current year's equalized assessed
26value of all real property in the territory under the

 

 

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1jurisdiction of the taxing district during the prior levy year.
2For those taxing districts that reduced their aggregate
3extension for the last preceding levy year, except for school
4districts that reduced their extension for educational
5purposes pursuant to Section 18-206, the highest aggregate
6extension in any of the last 3 preceding levy years shall be
7used for the purpose of computing the limiting rate. The
8denominator shall not include new property or the recovered tax
9increment value. If a new rate, a rate decrease, or a limiting
10rate increase has been approved at an election held after March
1121, 2006, then (i) the otherwise applicable limiting rate shall
12be increased by the amount of the new rate or shall be reduced
13by the amount of the rate decrease, as the case may be, or (ii)
14in the case of a limiting rate increase, the limiting rate
15shall be equal to the rate set forth in the proposition
16approved by the voters for each of the years specified in the
17proposition, after which the limiting rate of the taxing
18district shall be calculated as otherwise provided. In the case
19of a taxing district that obtained referendum approval for an
20increased limiting rate on March 20, 2012, the limiting rate
21for tax year 2012 shall be the rate that generates the
22approximate total amount of taxes extendable for that tax year,
23as set forth in the proposition approved by the voters; this
24rate shall be the final rate applied by the county clerk for
25the aggregate of all capped funds of the district for tax year
262012.

 

 

HB0317- 19 -LRB101 04005 HLH 49013 b

1(Source: P.A. 99-143, eff. 7-27-15; 99-521, eff. 6-1-17;
2100-465, eff. 8-31-17.)
 
3    (35 ILCS 200/18-205)
4    Sec. 18-205. Referendum to increase the extension
5limitation. A taxing district is limited to an extension
6limitation as defined in Section 18-185 of 5% or the percentage
7increase in the Consumer Price Index during the 12-month
8calendar year preceding the levy year, whichever is less. A
9taxing district may increase its extension limitation for one
10or more levy years if that taxing district holds a referendum
11before the levy date for the first levy year at which a
12majority of voters voting on the issue approves adoption of a
13higher extension limitation. Referenda shall be conducted at a
14regularly scheduled election in accordance with the Election
15Code. The question shall be presented in substantially the
16following manner for all elections held after March 21, 2006:
17        Shall the extension limitation under the Property Tax
18    Extension Limitation Law for (insert the legal name,
19    number, if any, and county or counties of the taxing
20    district and geographic or other common name by which a
21    school or community college district is known and referred
22    to), Illinois, be increased from (extension limitation
23    under Section 18-185) the lesser of 5% or the percentage
24    increase in the Consumer Price Index over the prior levy
25    year to (insert the percentage of the proposed increase)%

 

 

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1    per year for (insert each levy year for which the increased
2    extension limitation will apply)?
3The votes must be recorded as "Yes" or "No".
4If a majority of voters voting on the issue approves the
5adoption of the increase, the increase shall be applicable for
6each levy year specified.
7    The ballot for any question submitted pursuant to this
8Section shall have printed thereon, but not as a part of the
9question submitted, only the following supplemental
10information (which shall be supplied to the election authority
11by the taxing district) in substantially the following form:
12        (1) For the (insert the first levy year for which the
13    increased extension limitation will be applicable) levy
14    year the approximate amount of the additional tax
15    extendable against property containing a single family
16    residence and having a fair market value at the time of the
17    referendum of $100,000 is estimated to be $....
18        (2) Based upon an average annual percentage increase
19    (or decrease) in the market value of such property of ...%
20    (insert percentage equal to the average annual percentage
21    increase or decrease for the prior 3 levy years, at the
22    time the submission of the question is initiated by the
23    taxing district, in the amount of (A) the equalized
24    assessed value of the taxable property in the taxing
25    district less (B) the new property included in the
26    equalized assessed value), the approximate amount of the

 

 

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1    additional tax extendable against such property for the ...
2    levy year is estimated to be $... and for the ... levy year
3    is estimated to be $....
4    Paragraph (2) shall be included only if the increased
5extension limitation will be applicable for more than one year
6and shall list each levy year for which the increased extension
7limitation will be applicable. The additional tax shown for
8each levy year shall be the approximate dollar amount of the
9increase over the amount of the most recently completed
10extension at the time the submission of the question is
11initiated by the taxing district. The approximate amount of the
12additional tax extendable shown in paragraphs (1) and (2) shall
13be calculated by multiplying $100,000 (the fair market value of
14the property without regard to any property tax exemptions) by
15(i) the percentage level of assessment prescribed for that
16property by statute, or by ordinance of the county board in
17counties that classify property for purposes of taxation in
18accordance with Section 4 of Article IX of the Illinois
19Constitution; (ii) the most recent final equalization factor
20certified to the county clerk by the Department of Revenue at
21the time the taxing district initiates the submission of the
22proposition to the electors; (iii) the last known aggregate
23extension base of the taxing district at the time the
24submission of the question is initiated by the taxing district;
25and (iv) the difference between the percentage increase
26proposed in the question and (A) the lesser of 5% or the

 

 

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1percentage increase in the Consumer Price Index for the prior
2levy year (or an estimate of the percentage increase for the
3prior levy year if the increase is unavailable at the time the
4submission of the question is initiated by the taxing district)
5or (B) 0%, as applicable; and dividing the result by the last
6known equalized assessed value of the taxing district at the
7time the submission of the question is initiated by the taxing
8district. This amendatory Act of the 97th General Assembly is
9intended to clarify the existing requirements of this Section,
10and shall not be construed to validate any prior non-compliant
11referendum language. Any notice required to be published in
12connection with the submission of the question shall also
13contain this supplemental information and shall not contain any
14other supplemental information. Any error, miscalculation, or
15inaccuracy in computing any amount set forth on the ballot or
16in the notice that is not deliberate shall not invalidate or
17affect the validity of any proposition approved. Notice of the
18referendum shall be published and posted as otherwise required
19by law, and the submission of the question shall be initiated
20as provided by law.
21(Source: P.A. 97-1087, eff. 8-24-12.)
 
22    (35 ILCS 200/18-212)
23    Sec. 18-212. Referendum on debt service extension base. A
24taxing district may establish or increase its debt service
25extension base if (i) that taxing district holds a referendum

 

 

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1before the date on which the levy must be filed with the county
2clerk of the county or counties in which the taxing district is
3situated and (ii) a majority of voters voting on the issue
4approves the establishment of or increase in the debt service
5extension base. A debt service extension base established or
6increased by a referendum held pursuant to this Section after
7February 2, 2010 and prior to the effective date of this
8amendatory Act of the 101st General Assembly, shall be
9increased each year, commencing with the first levy year
10beginning after the date of the referendum, by the lesser of 5%
11or the percentage increase in the Consumer Price Index during
12the 12-month calendar year preceding the levy year if the
13optional language concerning the annual increase is included in
14the question submitted to the electors of the taxing district.
15Referenda under this Section shall be conducted at a regularly
16scheduled election in accordance with the Election Code. The
17governing body of the taxing district shall certify the
18question to the proper election authorities who shall submit
19the question to the electors of the taxing district in
20substantially the following form:
21    "Shall the debt service extension base under the Property
22    Tax Extension Limitation Law for ... (taxing district name)
23    ... for payment of principal and interest on limited bonds
24    be .... ((established at $ ....) . (or) (increased from $
25    .... to $ ....)) .. for the ..... levy year and all
26    subsequent levy years (optional language: , such debt

 

 

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1    service extension base to be increased each year by the
2    lesser of 5% or the percentage increase in the Consumer
3    Price Index during the 12-month calendar year preceding the
4    levy year)?"
5    Votes on the question shall be recorded as "Yes" or "No".
6    If a majority of voters voting on the issue approves the
7establishment of or increase in the debt service extension
8base, the establishment of or increase in the debt service
9extension base shall be applicable for the levy years
10specified.
11(Source: P.A. 96-1202, eff. 7-22-10.)
 
12    (35 ILCS 200/18-213)
13    Sec. 18-213. Referenda on applicability of the Property Tax
14Extension Limitation Law.
15    (a) The provisions of this Section do not apply to a taxing
16district subject to this Law because a majority of its 1990
17equalized assessed value is in a county or counties contiguous
18to a county of 3,000,000 or more inhabitants, or because a
19majority of its 1994 equalized assessed value is in an affected
20county and the taxing district was not subject to this Law
21before the 1995 levy year.
22    (b) Prior to taxable year 2019, the The county board of a
23county that is not subject to this Law may, by ordinance or
24resolution, submit to the voters of the county the question of
25whether to make all non-home rule taxing districts that have

 

 

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1all or a portion of their equalized assessed valuation situated
2in the county subject to this Law in the manner set forth in
3this Section.
4    For purposes of this Section only:
5    "Taxing district" has the same meaning provided in Section
61-150.
7    "Equalized assessed valuation" means the equalized
8assessed valuation for a taxing district for the immediately
9preceding levy year.
10    (c) The ordinance or resolution shall request the
11submission of the proposition at any election, except a
12consolidated primary election, for the purpose of voting for or
13against making the Property Tax Extension Limitation Law
14applicable to all non-home rule taxing districts that have all
15or a portion of their equalized assessed valuation situated in
16the county.
17    The question shall be placed on a separate ballot and shall
18be in substantially the following form:
19        Shall the Property Tax Extension Limitation Law (35
20    ILCS 200/18-185 through 18-245), which limits annual
21    property tax extension increases, apply to non-home rule
22    taxing districts with all or a portion of their equalized
23    assessed valuation located in (name of county)?
24Votes on the question shall be recorded as "yes" or "no".
25    (d) The county clerk shall order the proposition submitted
26to the electors of the county at the election specified in the

 

 

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1ordinance or resolution. If part of the county is under the
2jurisdiction of a board or boards of election commissioners,
3the county clerk shall submit a certified copy of the ordinance
4or resolution to each board of election commissioners, which
5shall order the proposition submitted to the electors of the
6taxing district within its jurisdiction at the election
7specified in the ordinance or resolution.
8    (e) (1) With respect to taxing districts having all of
9    their equalized assessed valuation located in the county,
10    if a majority of the votes cast on the proposition are in
11    favor of the proposition, then this Law becomes applicable
12    to the taxing district beginning on January 1 of the year
13    following the date of the referendum.
14        (2) With respect to taxing districts that meet all the
15    following conditions this Law shall become applicable to
16    the taxing district beginning on January 1, 1997. The
17    districts to which this paragraph (2) is applicable
18            (A) do not have all of their equalized assessed
19        valuation located in a single county,
20            (B) have equalized assessed valuation in an
21        affected county,
22            (C) meet the condition that each county, other than
23        an affected county, in which any of the equalized
24        assessed valuation of the taxing district is located
25        has held a referendum under this Section at any
26        election, except a consolidated primary election, held

 

 

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1        prior to the effective date of this amendatory Act of
2        1997, and
3            (D) have a majority of the district's equalized
4        assessed valuation located in one or more counties in
5        each of which the voters have approved a referendum
6        under this Section prior to the effective date of this
7        amendatory Act of 1997. For purposes of this Section,
8        in determining whether a majority of the equalized
9        assessed valuation of the taxing district is located in
10        one or more counties in which the voters have approved
11        a referendum under this Section, the equalized
12        assessed valuation of the taxing district in any
13        affected county shall be included with the equalized
14        assessed value of the taxing district in counties in
15        which the voters have approved the referendum.
16        (3) With respect to taxing districts that do not have
17    all of their equalized assessed valuation located in a
18    single county and to which paragraph (2) of subsection (e)
19    is not applicable, if each county other than an affected
20    county in which any of the equalized assessed valuation of
21    the taxing district is located has held a referendum under
22    this Section at any election, except a consolidated primary
23    election, held in any year and if a majority of the
24    equalized assessed valuation of the taxing district is
25    located in one or more counties that have each approved a
26    referendum under this Section, then this Law shall become

 

 

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1    applicable to the taxing district on January 1 of the year
2    following the year in which the last referendum in a county
3    in which the taxing district has any equalized assessed
4    valuation is held. For the purposes of this Law, the last
5    referendum shall be deemed to be the referendum making this
6    Law applicable to the taxing district. For purposes of this
7    Section, in determining whether a majority of the equalized
8    assessed valuation of the taxing district is located in one
9    or more counties that have approved a referendum under this
10    Section, the equalized assessed valuation of the taxing
11    district in any affected county shall be included with the
12    equalized assessed value of the taxing district in counties
13    that have approved the referendum.
14    (f) Immediately after a referendum is held under this
15Section, the county clerk of the county holding the referendum
16shall give notice of the referendum having been held and its
17results to all taxing districts that have all or a portion of
18their equalized assessed valuation located in the county, the
19county clerk of any other county in which any of the equalized
20assessed valuation of any taxing district is located, and the
21Department of Revenue. After the last referendum affecting a
22multi-county taxing district is held, the Department of Revenue
23shall determine whether the taxing district is subject to this
24Law and, if so, shall notify the taxing district and the county
25clerks of all of the counties in which a portion of the
26equalized assessed valuation of the taxing district is located

 

 

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1that, beginning the following January 1, the taxing district is
2subject to this Law. For each taxing district subject to
3paragraph (2) of subsection (e) of this Section, the Department
4of Revenue shall notify the taxing district and the county
5clerks of all of the counties in which a portion of the
6equalized assessed valuation of the taxing district is located
7that, beginning January 1, 1997, the taxing district is subject
8to this Law.
9    (g) Referenda held under this Section shall be conducted in
10accordance with the Election Code.
11(Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
 
12    (35 ILCS 200/18-214)
13    Sec. 18-214. Referenda on removal of the applicability of
14the Property Tax Extension Limitation Law to non-home rule
15taxing districts.
16    (a) The provisions of this Section do not apply to a taxing
17district that is subject to this Law because a majority of its
181990 equalized assessed value is in a county or counties
19contiguous to a county of 3,000,000 or more inhabitants, or
20because a majority of its 1994 equalized assessed value is in
21an affected county and the taxing district was not subject to
22this Law before the 1995 levy year.
23    (b) For purposes of this Section only:
24    "Taxing district" means any non-home rule taxing district
25that became subject to this Law under Section 18-213 of this

 

 

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1Law.
2    "Equalized assessed valuation" means the equalized
3assessed valuation for a taxing district for the immediately
4preceding levy year.
5    (c) The county board of a county that became subject to
6this Law by a referendum approved by the voters of the county
7under Section 18-213 may, by ordinance or resolution, in the
8manner set forth in this Section, submit to the voters of the
9county the question of whether this Law applies to all non-home
10rule taxing districts that have all or a portion of their
11equalized assessed valuation situated in the county in the
12manner set forth in this Section.
13    (d) The ordinance or resolution shall request the
14submission of the proposition at any election, except a
15consolidated primary election, for the purpose of voting for or
16against the continued application of the Property Tax Extension
17Limitation Law to all non-home rule taxing districts that have
18all or a portion of their equalized assessed valuation situated
19in the county.
20    The question shall be placed on a separate ballot and shall
21be in substantially the following form:
22        Shall the Property Tax Extension Limitation Law (35
23    ILCS 200/18-185 through 35 ILCS 200/18-245), which limits
24    annual property tax extension increases, apply to non-home
25    rule taxing districts with all or a portion of their
26    equalized assessed valuation located in (name of county)?

 

 

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1Votes on the question shall be recorded as "yes" or "no".
2    (e) The county clerk shall order the proposition submitted
3to the electors of the county at the election specified in the
4ordinance or resolution. If part of the county is under the
5jurisdiction of a board or boards of election commissioners,
6the county clerk shall submit a certified copy of the ordinance
7or resolution to each board of election commissioners, which
8shall order the proposition submitted to the electors of the
9taxing district within its jurisdiction at the election
10specified in the ordinance or resolution.
11    (f) With respect to taxing districts having all of their
12equalized assessed valuation located in one county, if a
13majority of the votes cast on the proposition are against the
14proposition, then this Law shall not apply to the taxing
15district beginning on January 1 of the year following the date
16of the referendum.
17    (g) With respect to taxing districts that do not have all
18of their equalized assessed valuation located in a single
19county, if both of the following conditions are met, then this
20Law shall no longer apply to the taxing district beginning on
21January 1 of the year following the date of the referendum.
22        (1) Each county in which the district has any equalized
23    assessed valuation must either, (i) have held a referendum
24    under this Section, (ii) be an affected county, or (iii)
25    have held a referendum under Section 18-213 at which the
26    voters rejected the proposition at the most recent election

 

 

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1    at which the question was on the ballot in the county.
2        (2) The majority of the equalized assessed valuation of
3    the taxing district, other than any equalized assessed
4    valuation in an affected county, is in one or more counties
5    in which the voters rejected the proposition. For purposes
6    of this Section, in determining whether a majority of the
7    equalized assessed valuation of the taxing district is
8    located in one or more counties in which the voters have
9    rejected the proposition under this Section, the equalized
10    assessed valuation of any taxing district in a county which
11    has held a referendum under Section 18-213 at which the
12    voters rejected that proposition, at the most recent
13    election at which the question was on the ballot in the
14    county, will be included with the equalized assessed value
15    of the taxing district in counties in which the voters have
16    rejected the referendum held under this Section.
17    (h) Immediately after a referendum is held under this
18Section, the county clerk of the county holding the referendum
19shall give notice of the referendum having been held and its
20results to all taxing districts that have all or a portion of
21their equalized assessed valuation located in the county, the
22county clerk of any other county in which any of the equalized
23assessed valuation of any such taxing district is located, and
24the Department of Revenue. After the last referendum affecting
25a multi-county taxing district is held, the Department of
26Revenue shall determine whether the taxing district is no

 

 

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1longer subject to this Law and, if the taxing district is no
2longer subject to this Law, the Department of Revenue shall
3notify the taxing district and the county clerks of all of the
4counties in which a portion of the equalized assessed valuation
5of the taxing district is located that, beginning on January 1
6of the year following the date of the last referendum, the
7taxing district is no longer subject to this Law.
8    (i) Notwithstanding any other provision of law, no
9referendum may be submitted under this Section for taxable year
102019 or thereafter.
11(Source: P.A. 89-718, eff. 3-7-97.)
 
12    (35 ILCS 200/18-242 new)
13    Sec. 18-242. Home rule. This Division 5 is a limitation,
14under subsection (g) of Section 6 of Article VII of the
15Illinois Constitution, on the power of home rule units to tax.
 
16    Section 90. The State Mandates Act is amended by adding
17Section 8.43 as follows:
 
18    (30 ILCS 805/8.43 new)
19    Sec. 8.43. Exempt mandate. Notwithstanding Sections 6 and 8
20of this Act, no reimbursement by the State is required for the
21implementation of any mandate created by this amendatory Act of
22the 101st General Assembly.
 
23    Section 99. Effective date. This Act takes effect upon

 

 

HB0317- 34 -LRB101 04005 HLH 49013 b

1becoming law.