101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
SB3616

 

Introduced 2/14/2020, by Sen. Andy Manar

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/18-185
35 ILCS 200/18-213.1 new
55 ILCS 5/5-1006.7

    Amends the Counties Code. Provides that school districts may use school facility occupation tax revenue for school funding purposes if the board of a school district adopts a resolution providing that revenue may be used as such for the 3 levy years next following the adoption of a resolution. Provides that, if a school district adopts such a resolution, the district is subject to the Property Tax Extension Limitation Law during that period. Amends the Property Tax Extension Limitation Law in the Property Tax Code to make conforming changes.


LRB101 15312 HLH 64495 b

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

 

 

A BILL FOR

 

SB3616LRB101 15312 HLH 64495 b

1    AN ACT concerning local government.
 
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
5Section 18-185 and by adding Section 18-213.1 as follows:
 
6    (35 ILCS 200/18-185)
7    Sec. 18-185. Short title; definitions. This Division 5 may
8be cited as the Property Tax Extension Limitation Law. As used
9in this Division 5:
10    "Consumer Price Index" means the Consumer Price Index for
11All Urban Consumers for all items published by the United
12States Department of Labor.
13    "Extension limitation" means (a) the lesser of 5% or the
14percentage increase in the Consumer Price Index during the
1512-month calendar year preceding the levy year or (b) the rate
16of increase approved by voters under Section 18-205.
17    "Affected county" means a county of 3,000,000 or more
18inhabitants or a county contiguous to a county of 3,000,000 or
19more inhabitants.
20    "Taxing district" has the same meaning provided in Section
211-150, except as otherwise provided in this Section. For the
221991 through 1994 levy years only, "taxing district" includes
23only each non-home rule taxing district having the majority of

 

 

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1its 1990 equalized assessed value within any county or counties
2contiguous to a county with 3,000,000 or more inhabitants.
3Beginning with the 1995 levy year, "taxing district" includes
4only each non-home rule taxing district subject to this Law
5before the 1995 levy year and each non-home rule taxing
6district not subject to this Law before the 1995 levy year
7having the majority of its 1994 equalized assessed value in an
8affected county or counties. Beginning with the levy year in
9which this Law becomes applicable to a taxing district as
10provided in Section 18-213, "taxing district" also includes
11those taxing districts made subject to this Law as provided in
12Section 18-213. Beginning in levy year 2020, "taxing district"
13also includes those taxing districts made subject to this Law
14as provided in Section 18-213.1.
15    "Aggregate extension" for taxing districts to which this
16Law applied before the 1995 levy year means the annual
17corporate extension for the taxing district and those special
18purpose extensions that are made annually for the taxing
19district, excluding special purpose extensions: (a) made for
20the taxing district to pay interest or principal on general
21obligation bonds that were approved by referendum; (b) made for
22any taxing district to pay interest or principal on general
23obligation bonds issued before October 1, 1991; (c) made for
24any taxing district to pay interest or principal on bonds
25issued to refund or continue to refund those bonds issued
26before October 1, 1991; (d) made for any taxing district to pay

 

 

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1interest or principal on bonds issued to refund or continue to
2refund bonds issued after October 1, 1991 that were approved by
3referendum; (e) made for any taxing district to pay interest or
4principal on revenue bonds issued before October 1, 1991 for
5payment of which a property tax levy or the full faith and
6credit of the unit of local government is pledged; however, a
7tax for the payment of interest or principal on those bonds
8shall be made only after the governing body of the unit of
9local government finds that all other sources for payment are
10insufficient to make those payments; (f) made for payments
11under a building commission lease when the lease payments are
12for the retirement of bonds issued by the commission before
13October 1, 1991, to pay for the building project; (g) made for
14payments due under installment contracts entered into before
15October 1, 1991; (h) made for payments of principal and
16interest on bonds issued under the Metropolitan Water
17Reclamation District Act to finance construction projects
18initiated before October 1, 1991; (i) made for payments of
19principal and interest on limited bonds, as defined in Section
203 of the Local Government Debt Reform Act, in an amount not to
21exceed the debt service extension base less the amount in items
22(b), (c), (e), and (h) of this definition for non-referendum
23obligations, except obligations initially issued pursuant to
24referendum; (j) made for payments of principal and interest on
25bonds issued under Section 15 of the Local Government Debt
26Reform Act; (k) made by a school district that participates in

 

 

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1the Special Education District of Lake County, created by
2special education joint agreement under Section 10-22.31 of the
3School Code, for payment of the school district's share of the
4amounts required to be contributed by the Special Education
5District of Lake County to the Illinois Municipal Retirement
6Fund under Article 7 of the Illinois Pension Code; the amount
7of any extension under this item (k) shall be certified by the
8school district to the county clerk; (l) made to fund expenses
9of providing joint recreational programs for persons with
10disabilities under Section 5-8 of the Park District Code or
11Section 11-95-14 of the Illinois Municipal Code; (m) made for
12temporary relocation loan repayment purposes pursuant to
13Sections 2-3.77 and 17-2.2d of the School Code; (n) made for
14payment of principal and interest on any bonds issued under the
15authority of Section 17-2.2d of the School Code; (o) made for
16contributions to a firefighter's pension fund created under
17Article 4 of the Illinois Pension Code, to the extent of the
18amount certified under item (5) of Section 4-134 of the
19Illinois Pension Code; and (p) made for road purposes in the
20first year after a township assumes the rights, powers, duties,
21assets, property, liabilities, obligations, and
22responsibilities of a road district abolished under the
23provisions of Section 6-133 of the Illinois Highway Code.
24    "Aggregate extension" for the taxing districts to which
25this Law did not apply before the 1995 levy year (except taxing
26districts subject to this Law in accordance with Section

 

 

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118-213) means the annual corporate extension for the taxing
2district and those special purpose extensions that are made
3annually for the taxing district, excluding special purpose
4extensions: (a) made for the taxing district to pay interest or
5principal on general obligation bonds that were approved by
6referendum; (b) made for any taxing district to pay interest or
7principal on general obligation bonds issued before March 1,
81995; (c) made for any taxing district to pay interest or
9principal on bonds issued to refund or continue to refund those
10bonds issued before March 1, 1995; (d) made for any taxing
11district to pay interest or principal on bonds issued to refund
12or continue to refund bonds issued after March 1, 1995 that
13were approved by referendum; (e) made for any taxing district
14to pay interest or principal on revenue bonds issued before
15March 1, 1995 for payment of which a property tax levy or the
16full faith and credit of the unit of local government is
17pledged; however, a tax for the payment of interest or
18principal on those bonds shall be made only after the governing
19body of the unit of local government finds that all other
20sources for payment are insufficient to make those payments;
21(f) made for payments under a building commission lease when
22the lease payments are for the retirement of bonds issued by
23the commission before March 1, 1995 to pay for the building
24project; (g) made for payments due under installment contracts
25entered into before March 1, 1995; (h) made for payments of
26principal and interest on bonds issued under the Metropolitan

 

 

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1Water Reclamation District Act to finance construction
2projects initiated before October 1, 1991; (h-4) made for
3stormwater management purposes by the Metropolitan Water
4Reclamation District of Greater Chicago under Section 12 of the
5Metropolitan Water Reclamation District Act; (i) made for
6payments of principal and interest on limited bonds, as defined
7in Section 3 of the Local Government Debt Reform Act, in an
8amount not to exceed the debt service extension base less the
9amount in items (b), (c), and (e) of this definition for
10non-referendum obligations, except obligations initially
11issued pursuant to referendum and bonds described in subsection
12(h) of this definition; (j) made for payments of principal and
13interest on bonds issued under Section 15 of the Local
14Government Debt Reform Act; (k) made for payments of principal
15and interest on bonds authorized by Public Act 88-503 and
16issued under Section 20a of the Chicago Park District Act for
17aquarium or museum projects; (l) made for payments of principal
18and interest on bonds authorized by Public Act 87-1191 or
1993-601 and (i) issued pursuant to Section 21.2 of the Cook
20County Forest Preserve District Act, (ii) issued under Section
2142 of the Cook County Forest Preserve District Act for
22zoological park projects, or (iii) issued under Section 44.1 of
23the Cook County Forest Preserve District Act for botanical
24gardens projects; (m) made pursuant to Section 34-53.5 of the
25School Code, whether levied annually or not; (n) made to fund
26expenses of providing joint recreational programs for persons

 

 

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1with disabilities under Section 5-8 of the Park District Code
2or Section 11-95-14 of the Illinois Municipal Code; (o) made by
3the Chicago Park District for recreational programs for persons
4with disabilities under subsection (c) of Section 7.06 of the
5Chicago Park District Act; (p) made for contributions to a
6firefighter's pension fund created under Article 4 of the
7Illinois Pension Code, to the extent of the amount certified
8under item (5) of Section 4-134 of the Illinois Pension Code;
9(q) made by Ford Heights School District 169 under Section
1017-9.02 of the School Code; and (r) made for the purpose of
11making employer contributions to the Public School Teachers'
12Pension and Retirement Fund of Chicago under Section 34-53 of
13the School Code.
14    "Aggregate extension" for all taxing districts to which
15this Law applies in accordance with Section 18-213.1 or Section
1618-213, except for those taxing districts subject to paragraph
17(2) of subsection (e) of Section 18-213, means the annual
18corporate extension for the taxing district and those special
19purpose extensions that are made annually for the taxing
20district, excluding special purpose extensions: (a) made for
21the taxing district to pay interest or principal on general
22obligation bonds that were approved by referendum; (b) made for
23any taxing district to pay interest or principal on general
24obligation bonds issued before the date on which the referendum
25making this Law applicable to the taxing district is held; (c)
26made for any taxing district to pay interest or principal on

 

 

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

 

 

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1Government Debt Reform Act, in an amount not to exceed the debt
2service extension base less the amount in items (b), (c), and
3(e) of this definition for non-referendum obligations, except
4obligations initially issued pursuant to referendum; (i) made
5for payments of principal and interest on bonds issued under
6Section 15 of the Local Government Debt Reform Act; (j) made
7for a qualified airport authority to pay interest or principal
8on general obligation bonds issued for the purpose of paying
9obligations due under, or financing airport facilities
10required to be acquired, constructed, installed or equipped
11pursuant to, contracts entered into before March 1, 1996 (but
12not including any amendments to such a contract taking effect
13on or after that date); (k) made to fund expenses of providing
14joint recreational programs for persons with disabilities
15under Section 5-8 of the Park District Code or Section 11-95-14
16of the Illinois Municipal Code; (l) made for contributions to a
17firefighter's pension fund created under Article 4 of the
18Illinois Pension Code, to the extent of the amount certified
19under item (5) of Section 4-134 of the Illinois Pension Code;
20and (m) made for the taxing district to pay interest or
21principal on general obligation bonds issued pursuant to
22Section 19-3.10 of the School Code.
23    "Aggregate extension" for all taxing districts to which
24this Law applies in accordance with paragraph (2) of subsection
25(e) of Section 18-213 means the annual corporate extension for
26the taxing district and those special purpose extensions that

 

 

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1are made annually for the taxing district, excluding special
2purpose extensions: (a) made for the taxing district to pay
3interest or principal on general obligation bonds that were
4approved by referendum; (b) made for any taxing district to pay
5interest or principal on general obligation bonds issued before
6March 7, 1997 (the effective date of Public Act 89-718) this
7amendatory Act of 1997; (c) made for any taxing district to pay
8interest or principal on bonds issued to refund or continue to
9refund those bonds issued before March 7, 1997 (the effective
10date of Public Act 89-718) this amendatory Act of 1997; (d)
11made for any taxing district to pay interest or principal on
12bonds issued to refund or continue to refund bonds issued after
13March 7, 1997 (the effective date of Public Act 89-718) this
14amendatory Act of 1997 if the bonds were approved by referendum
15after March 7, 1997 (the effective date of Public Act 89-718)
16this amendatory Act of 1997; (e) made for any taxing district
17to pay interest or principal on revenue bonds issued before
18March 7, 1997 (the effective date of Public Act 89-718) this
19amendatory Act of 1997 for payment of which a property tax levy
20or the full faith and credit of the unit of local government is
21pledged; however, a tax for the payment of interest or
22principal on those bonds shall be made only after the governing
23body of the unit of local government finds that all other
24sources for payment are insufficient to make those payments;
25(f) made for payments under a building commission lease when
26the lease payments are for the retirement of bonds issued by

 

 

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1the commission before March 7, 1997 (the effective date of
2Public Act 89-718) this amendatory Act of 1997 to pay for the
3building project; (g) made for payments due under installment
4contracts entered into before March 7, 1997 (the effective date
5of Public Act 89-718) this amendatory Act of 1997; (h) made for
6payments of principal and interest on limited bonds, as defined
7in Section 3 of the Local Government Debt Reform Act, in an
8amount not to exceed the debt service extension base less the
9amount in items (b), (c), and (e) of this definition for
10non-referendum obligations, except obligations initially
11issued pursuant to referendum; (i) made for payments of
12principal and interest on bonds issued under Section 15 of the
13Local Government Debt Reform Act; (j) made for a qualified
14airport authority to pay interest or principal on general
15obligation bonds issued for the purpose of paying obligations
16due under, or financing airport facilities required to be
17acquired, constructed, installed or equipped pursuant to,
18contracts entered into before March 1, 1996 (but not including
19any amendments to such a contract taking effect on or after
20that date); (k) made to fund expenses of providing joint
21recreational programs for persons with disabilities under
22Section 5-8 of the Park District Code or Section 11-95-14 of
23the Illinois Municipal Code; and (l) made for contributions to
24a firefighter's pension fund created under Article 4 of the
25Illinois Pension Code, to the extent of the amount certified
26under item (5) of Section 4-134 of the Illinois Pension Code.

 

 

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1    "Debt service extension base" means an amount equal to that
2portion of the extension for a taxing district for the debt
3service base year 1994 levy year, or for those taxing districts
4subject to this Law in accordance with Section 18-213, except
5for those subject to paragraph (2) of subsection (e) of Section
618-213, for the levy year in which the referendum making this
7Law applicable to the taxing district is held, or for those
8taxing districts subject to this Law in accordance with
9paragraph (2) of subsection (e) of Section 18-213 for the 1996
10levy year, constituting an extension for payment of principal
11and interest on bonds issued by the taxing district without
12referendum, but not including excluded non-referendum bonds.
13For park districts (i) that were first subject to this Law in
141991 or 1995 and (ii) whose extension for the 1994 levy year
15for the payment of principal and interest on bonds issued by
16the park district without referendum (but not including
17excluded non-referendum bonds) was less than 51% of the amount
18for the 1991 levy year constituting an extension for payment of
19principal and interest on bonds issued by the park district
20without referendum (but not including excluded non-referendum
21bonds), "debt service extension base" means an amount equal to
22that portion of the extension for the 1991 levy year
23constituting an extension for payment of principal and interest
24on bonds issued by the park district without referendum (but
25not including excluded non-referendum bonds). A debt service
26extension base established or increased at any time pursuant to

 

 

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1any provision of this Law, except Section 18-212, shall be
2increased each year commencing with the later of (i) the 2009
3levy year or (ii) the first levy year in which this Law becomes
4applicable to the taxing district, by the lesser of 5% or the
5percentage increase in the Consumer Price Index during the
612-month calendar year preceding the levy year. The debt
7service extension base may be established or increased as
8provided under Section 18-212. "Excluded non-referendum bonds"
9means (i) bonds authorized by Public Act 88-503 and issued
10under Section 20a of the Chicago Park District Act for aquarium
11and museum projects; (ii) bonds issued under Section 15 of the
12Local Government Debt Reform Act; or (iii) refunding
13obligations issued to refund or to continue to refund
14obligations initially issued pursuant to referendum. For the
15purposes of this definition of debt service extension base,
16"debt service base year" means: (i) for those taxing districts
17subject to this Law in accordance with Section 18-213, except
18for those subject to paragraph (2) of subsection (e) of Section
1918-213, the levy year in which the referendum making this Law
20applicable to the taxing district is held; (ii) for those
21taxing districts subject to this Law in accordance with
22paragraph (2) of subsection (e) of Section 18-213, the 1996
23levy year; (iii) for those taxing districts subject to this Law
24in accordance with Section 18-213.1, the levy year prior to the
25first year in which the taxing district is authorized to use
26the tax under Section 5-1006.7 of the Counties Code for school

 

 

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1funding purposes; or (iv) for all other taxing districts, the
21994 levy year.
3    "Special purpose extensions" include, but are not limited
4to, extensions for levies made on an annual basis for
5unemployment and workers' compensation, self-insurance,
6contributions to pension plans, and extensions made pursuant to
7Section 6-601 of the Illinois Highway Code for a road
8district's permanent road fund whether levied annually or not.
9The extension for a special service area is not included in the
10aggregate extension.
11    "Aggregate extension base" means the taxing district's
12last preceding aggregate extension as adjusted under Sections
1318-135, 18-215, 18-230, and 18-206. An adjustment under Section
1418-135 shall be made for the 2007 levy year and all subsequent
15levy years whenever one or more counties within which a taxing
16district is located (i) used estimated valuations or rates when
17extending taxes in the taxing district for the last preceding
18levy year that resulted in the over or under extension of
19taxes, or (ii) increased or decreased the tax extension for the
20last preceding levy year as required by Section 18-135(c).
21Whenever an adjustment is required under Section 18-135, the
22aggregate extension base of the taxing district shall be equal
23to the amount that the aggregate extension of the taxing
24district would have been for the last preceding levy year if
25either or both (i) actual, rather than estimated, valuations or
26rates had been used to calculate the extension of taxes for the

 

 

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1last levy year, or (ii) the tax extension for the last
2preceding levy year had not been adjusted as required by
3subsection (c) of Section 18-135.
4    Notwithstanding any other provision of law, for levy year
52012, the aggregate extension base for West Northfield School
6District No. 31 in Cook County shall be $12,654,592.
7    "Levy year" has the same meaning as "year" under Section
81-155.
9    "New property" means (i) the assessed value, after final
10board of review or board of appeals action, of new improvements
11or additions to existing improvements on any parcel of real
12property that increase the assessed value of that real property
13during the levy year multiplied by the equalization factor
14issued by the Department under Section 17-30, (ii) the assessed
15value, after final board of review or board of appeals action,
16of real property not exempt from real estate taxation, which
17real property was exempt from real estate taxation for any
18portion of the immediately preceding levy year, multiplied by
19the equalization factor issued by the Department under Section
2017-30, including the assessed value, upon final stabilization
21of occupancy after new construction is complete, of any real
22property located within the boundaries of an otherwise or
23previously exempt military reservation that is intended for
24residential use and owned by or leased to a private corporation
25or other entity, (iii) in counties that classify in accordance
26with Section 4 of Article IX of the Illinois Constitution, an

 

 

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1incentive property's additional assessed value resulting from
2a scheduled increase in the level of assessment as applied to
3the first year final board of review market value, and (iv) any
4increase in assessed value due to oil or gas production from an
5oil or gas well required to be permitted under the Hydraulic
6Fracturing Regulatory Act that was not produced in or accounted
7for during the previous levy year. In addition, the county
8clerk in a county containing a population of 3,000,000 or more
9shall include in the 1997 recovered tax increment value for any
10school district, any recovered tax increment value that was
11applicable to the 1995 tax year calculations.
12    "Qualified airport authority" means an airport authority
13organized under the Airport Authorities Act and located in a
14county bordering on the State of Wisconsin and having a
15population in excess of 200,000 and not greater than 500,000.
16    "Recovered tax increment value" means, except as otherwise
17provided in this paragraph, the amount of the current year's
18equalized assessed value, in the first year after a
19municipality terminates the designation of an area as a
20redevelopment project area previously established under the
21Tax Increment Allocation Redevelopment Development Act in the
22Illinois Municipal Code, previously established under the
23Industrial Jobs Recovery Law in the Illinois Municipal Code,
24previously established under the Economic Development Project
25Area Tax Increment Act of 1995, or previously established under
26the Economic Development Area Tax Increment Allocation Act, of

 

 

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1each taxable lot, block, tract, or parcel of real property in
2the redevelopment project area over and above the initial
3equalized assessed value of each property in the redevelopment
4project area. For the taxes which are extended for the 1997
5levy year, the recovered tax increment value for a non-home
6rule taxing district that first became subject to this Law for
7the 1995 levy year because a majority of its 1994 equalized
8assessed value was in an affected county or counties shall be
9increased if a municipality terminated the designation of an
10area in 1993 as a redevelopment project area previously
11established under the Tax Increment Allocation Redevelopment
12Development Act in the Illinois Municipal Code, previously
13established under the Industrial Jobs Recovery Law in the
14Illinois Municipal Code, or previously established under the
15Economic Development Area Tax Increment Allocation Act, by an
16amount equal to the 1994 equalized assessed value 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. In the first year after a municipality removes a taxable
21lot, block, tract, or parcel of real property from a
22redevelopment project area established under the Tax Increment
23Allocation Redevelopment Development Act in the Illinois
24Municipal Code, the Industrial Jobs Recovery Law in the
25Illinois Municipal Code, or the Economic Development Area Tax
26Increment Allocation Act, "recovered tax increment value"

 

 

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1means the amount of the current year's equalized assessed value
2of each taxable lot, block, tract, or parcel of real property
3removed from the redevelopment project area over and above the
4initial equalized assessed value of that real property before
5removal from the redevelopment project area.
6    Except as otherwise provided in this Section, "limiting
7rate" means a fraction the numerator of which is the last
8preceding aggregate extension base times an amount equal to one
9plus the extension limitation defined in this Section and the
10denominator of which is the current year's equalized assessed
11value of all real property in the territory under the
12jurisdiction of the taxing district during the prior levy year.
13For those taxing districts that reduced their aggregate
14extension for the last preceding levy year, except for school
15districts that reduced their extension for educational
16purposes pursuant to Section 18-206, the highest aggregate
17extension in any of the last 3 preceding levy years shall be
18used for the purpose of computing the limiting rate. The
19denominator shall not include new property or the recovered tax
20increment value. If a new rate, a rate decrease, or a limiting
21rate increase has been approved at an election held after March
2221, 2006, then (i) the otherwise applicable limiting rate shall
23be increased by the amount of the new rate or shall be reduced
24by the amount of the rate decrease, as the case may be, or (ii)
25in the case of a limiting rate increase, the limiting rate
26shall be equal to the rate set forth in the proposition

 

 

SB3616- 19 -LRB101 15312 HLH 64495 b

1approved by the voters for each of the years specified in the
2proposition, after which the limiting rate of the taxing
3district shall be calculated as otherwise provided. In the case
4of a taxing district that obtained referendum approval for an
5increased limiting rate on March 20, 2012, the limiting rate
6for tax year 2012 shall be the rate that generates the
7approximate total amount of taxes extendable for that tax year,
8as set forth in the proposition approved by the voters; this
9rate shall be the final rate applied by the county clerk for
10the aggregate of all capped funds of the district for tax year
112012.
12(Source: P.A. 99-143, eff. 7-27-15; 99-521, eff. 6-1-17;
13100-465, eff. 8-31-17; revised 8-12-19.)
 
14    (35 ILCS 200/18-213.1 new)
15    Sec. 18-213.1. School funding occupation taxes. If a school
16district adopts a resolution as provided in subsection (a-5) of
17Section 5-1006.7 of the Counties Code, then the district is
18subject to this Law beginning on January 1 of the levy year
19following the calendar year in which the resolution is adopted.
 
20    Section 10. The Counties Code is amended by changing
21Section 5-1006.7 as follows:
 
22    (55 ILCS 5/5-1006.7)
23    Sec. 5-1006.7. School facility, funding, and resources

 

 

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1occupation taxes.
2    (a) In any county, a tax shall be imposed upon all persons
3engaged in the business of selling tangible personal property,
4other than personal property titled or registered with an
5agency of this State's government, at retail in the county on
6the gross receipts from the sales made in the course of
7business to provide revenue to be used exclusively (i) for (i)
8school facility purposes (except as otherwise provided in this
9Section), (ii) school resource officers and mental health
10professionals, or (iii) school facility purposes, school
11resource officers, and mental health professionals if a
12proposition for the tax has been submitted to the electors of
13that county and approved by a majority of those voting on the
14question as provided in subsection (c), or (iv) the uses
15described in (i), (ii), or (iii), as applicable to the school
16district, and school funding purposes as authorized in
17accordance with subsection (a-5). The tax under this Section
18shall be imposed only in one-quarter percent increments and may
19not exceed 1%.
20    (a-5) A school district located within a county that has
21imposed taxes under this Section may use the moneys received
22from the imposition of those taxes for school funding purposes
23only as follows:
24        (1) The board of the school district shall adopt a
25    resolution providing that revenue received from the
26    imposition of taxes under this Section may also be used for

 

 

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1    school funding purposes for a period of 3 consecutive years
2    beginning on January 1 of the year following the date on
3    which the resolution is adopted.
4        (2) After adopting a resolution under paragraph (1):
5            (A) school facility occupation tax revenue under
6        this Section may additionally be used for school
7        funding purposes during the 3-year period described in
8        paragraph (1);
9            (B) the school district shall be subject to the
10        Property Tax Extension Limitation Law in the Property
11        Tax Code during that 3-year period and any renewal
12        period authorized by subparagraph (C);
13            (C) at the end of the 3-year period, the school
14        district must stop using school facility occupation
15        tax revenue for school funding purposes unless it has
16        adopted an additional resolution under paragraph (1)
17        authorizing the use of revenue for school funding
18        purposes for an additional 3-year period.
19        (3) If 2 or more school districts consolidate, and at
20    least one of the districts is authorized to use revenue
21    from the school facility occupation tax for school funding
22    purposes, the board of the newly consolidated school
23    district must, no later than 90 days after the
24    consolidation is finalized, adopt a resolution choosing
25    whether to use school facility occupation tax revenue of
26    the newly consolidated school district for school funding

 

 

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1    purposes. During that 90-day period, or until a resolution
2    is adopted, whichever is earlier, the district may continue
3    to use school facility occupation tax revenue for school
4    funding purposes if the revenue is received from within the
5    territory of the district that had authorized the use of
6    such revenue for school funding purposes prior to the
7    consolidation and the expenditure is made to benefit a
8    school or schools within the territory of the district that
9    had authorized the use of such revenue for school funding
10    purposes prior to the consolidation. If, no later than 90
11    days after the consolidation is finalized, the newly
12    consolidated school district adopts a resolution choosing
13    to use the school facility occupation tax revenue for
14    school funding purposes, a new 3-year extension limitation
15    period will begin on January 1 of the levy year next
16    following the adoption of the resolution, and the
17    consolidated school district must comply with this
18    subsection (a-5) as to all school facility occupation tax
19    revenue of the consolidated school district. If, no later
20    than 90 days after the consolidation is finalized, the new
21    board of the consolidated school district adopts a
22    resolution choosing not to use school facility occupation
23    tax revenue for school funding purposes, any use of this
24    revenue for school funding purposes must cease and the
25    extension limitation period ends on December 31 of the levy
26    year in which the resolution is adopted.

 

 

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1    For the purposes of this subsection (a-5), "school funding
2purposes" includes, but is not limited to, funding for
3after-school programs, payroll, computer technology and
4equipment, instructional materials, and transportation.
5    The Department of Revenue shall adopt rules relating to the
6administration of this subsection (a-5).
7    (a-10) The tax under subsection (a) This additional tax may
8not be imposed on tangible personal property taxed at the 1%
9rate under the Retailers' Occupation Tax Act. Beginning
10December 1, 2019, this tax is not imposed on sales of aviation
11fuel unless the tax revenue is expended for airport-related
12purposes. If the county does not have an airport-related
13purpose to which it dedicates aviation fuel tax revenue, then
14aviation fuel is excluded from the tax. The county must comply
15with the certification requirements for airport-related
16purposes under Section 5-1184. For purposes of this Act,
17"airport-related purposes" has the meaning ascribed in Section
186z-20.2 of the State Finance Act. This exclusion for aviation
19fuel only applies for so long as the revenue use requirements
20of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
21county. The Department of Revenue has full power to administer
22and enforce this subsection, to collect all taxes and penalties
23due under this subsection, to dispose of taxes and penalties so
24collected in the manner provided in this subsection, and to
25determine all rights to credit memoranda arising on account of
26the erroneous payment of a tax or penalty under this

 

 

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1subsection. The Department shall deposit all taxes and
2penalties collected under this subsection into a special fund
3created for that purpose.
4    In the administration of and compliance with this
5subsection, the Department and persons who are subject to this
6subsection (i) have the same rights, remedies, privileges,
7immunities, powers, and duties, (ii) are subject to the same
8conditions, restrictions, limitations, penalties, and
9definitions of terms, and (iii) shall employ the same modes of
10procedure as are set forth in Sections 1 through 1o, 2 through
112-70 (in respect to all provisions contained in those Sections
12other than the State rate of tax), 2a through 2h, 3 (except as
13to the disposition of taxes and penalties collected, and except
14that the retailer's discount is not allowed for taxes paid on
15aviation fuel that are deposited into the Local Government
16Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
175j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13
18of the Retailers' Occupation Tax Act and all provisions of the
19Uniform Penalty and Interest Act as if those provisions were
20set forth in this subsection.
21    The certificate of registration that is issued by the
22Department to a retailer under the Retailers' Occupation Tax
23Act permits the retailer to engage in a business that is
24taxable without registering separately with the Department
25under an ordinance or resolution under this subsection.
26    Persons subject to any tax imposed under the authority

 

 

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1granted in this subsection may reimburse themselves for their
2seller's tax liability by separately stating that tax as an
3additional charge, which may be stated in combination, in a
4single amount, with State tax that sellers are required to
5collect under the Use Tax Act, pursuant to any bracketed
6schedules set forth by the Department.
7    (b) If a tax has been imposed under subsection (a), then a
8service occupation tax must also be imposed at the same rate
9upon all persons engaged, in the county, in the business of
10making sales of service, who, as an incident to making those
11sales of service, transfer tangible personal property within
12the county as an incident to a sale of service.
13    This tax may not be imposed on tangible personal property
14taxed at the 1% rate under the Service Occupation Tax Act.
15Beginning December 1, 2019, this tax is not imposed on sales of
16aviation fuel unless the tax revenue is expended for
17airport-related purposes. If the county does not have an
18airport-related purpose to which it dedicates aviation fuel tax
19revenue, then aviation fuel is excluded from the tax. The
20county must comply with the certification requirements for
21airport-related purposes under Section 5-1184. For purposes of
22this Act, "airport-related purposes" has the meaning ascribed
23in Section 6z-20.2 of the State Finance Act. This exclusion for
24aviation fuel only applies for so long as the revenue use
25requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
26binding on the county.

 

 

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1    The tax imposed under this subsection and all civil
2penalties that may be assessed as an incident thereof shall be
3collected and enforced by the Department and deposited into a
4special fund created for that purpose. The Department has full
5power to administer and enforce this subsection, to collect all
6taxes and penalties due under this subsection, to dispose of
7taxes and penalties so collected in the manner provided in this
8subsection, and to determine all rights to credit memoranda
9arising on account of the erroneous payment of a tax or penalty
10under this subsection.
11    In the administration of and compliance with this
12subsection, the Department and persons who are subject to this
13subsection shall (i) have the same rights, remedies,
14privileges, immunities, powers and duties, (ii) be subject to
15the same conditions, restrictions, limitations, penalties and
16definition of terms, and (iii) employ the same modes of
17procedure as are set forth in Sections 2 (except that that
18reference to State in the definition of supplier maintaining a
19place of business in this State means the county), 2a through
202d, 3 through 3-50 (in respect to all provisions contained in
21those Sections other than the State rate of tax), 4 (except
22that the reference to the State shall be to the county), 5, 7,
238 (except that the jurisdiction to which the tax is a debt to
24the extent indicated in that Section 8 is the county), 9
25(except as to the disposition of taxes and penalties collected,
26and except that the retailer's discount is not allowed for

 

 

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1taxes paid on aviation fuel that are deposited into the Local
2Government Aviation Trust Fund), 10, 11, 12 (except the
3reference therein to Section 2b of the Retailers' Occupation
4Tax Act), 13 (except that any reference to the State means the
5county), Section 15, 16, 17, 18, 19, and 20 of the Service
6Occupation Tax Act and all provisions of the Uniform Penalty
7and Interest Act, as fully as if those provisions were set
8forth herein.
9    Persons subject to any tax imposed under the authority
10granted in this subsection may reimburse themselves for their
11serviceman's tax liability by separately stating the tax as an
12additional charge, which may be stated in combination, in a
13single amount, with State tax that servicemen are authorized to
14collect under the Service Use Tax Act, pursuant to any
15bracketed schedules set forth by the Department.
16    (c) The tax under this Section may not be imposed until the
17question of imposing the tax has been submitted to the electors
18of the county at a regular election and approved by a majority
19of the electors voting on the question. For all regular
20elections held prior to August 23, 2011 (the effective date of
21Public Act 97-542), upon a resolution by the county board or a
22resolution by school district boards that represent at least
2351% of the student enrollment within the county, the county
24board must certify the question to the proper election
25authority in accordance with the Election Code.
26    For all regular elections held prior to August 23, 2011

 

 

SB3616- 28 -LRB101 15312 HLH 64495 b

1(the effective date of Public Act 97-542), the election
2authority must submit the question in substantially the
3following form:
4        Shall (name of county) be authorized to impose a
5    retailers' occupation tax and a service occupation tax
6    (commonly referred to as a "sales tax") at a rate of
7    (insert rate) to be used exclusively for school facility
8    purposes?
9    The election authority must record the votes as "Yes" or
10"No".
11    If a majority of the electors voting on the question vote
12in the affirmative, then the county may, thereafter, impose the
13tax.
14    For all regular elections held on or after August 23, 2011
15(the effective date of Public Act 97-542), the regional
16superintendent of schools for the county must, upon receipt of
17a resolution or resolutions of school district boards that
18represent more than 50% of the student enrollment within the
19county, certify the question to the proper election authority
20for submission to the electors of the county at the next
21regular election at which the question lawfully may be
22submitted to the electors, all in accordance with the Election
23Code.
24    For all regular elections held on or after August 23, 2011
25(the effective date of Public Act 97-542) and before August 23,
262019 (the effective date of Public Act 101-455) this amendatory

 

 

SB3616- 29 -LRB101 15312 HLH 64495 b

1Act of the 101st General Assembly, the election authority must
2submit the question in substantially the following form:
3        Shall a retailers' occupation tax and a service
4    occupation tax (commonly referred to as a "sales tax") be
5    imposed in (name of county) at a rate of (insert rate) to
6    be used exclusively for school facility purposes?
7    The election authority must record the votes as "Yes" or
8"No".
9    If a majority of the electors voting on the question vote
10in the affirmative, then the tax shall be imposed at the rate
11set forth in the question.
12    For all regular elections held on or after August 23, 2019
13(the effective date of Public Act 101-455) this amendatory Act
14of the 101st General Assembly, the election authority must
15submit the question as follows:
16        (1) If the referendum is to expand the use of revenues
17    from a currently imposed tax exclusively for school
18    facility purposes to include school resource officers and
19    mental health professionals, the question shall be in
20    substantially the following form:
21            In addition to school facility purposes, shall
22        (name of county) school districts be authorized to use
23        revenues from the tax commonly referred to as the
24        school facility sales tax that is currently imposed in
25        (name of county) at a rate of (insert rate) for school
26        resource officers and mental health professionals?

 

 

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1        (2) If the referendum is to increase the rate of a tax
2    currently imposed exclusively for school facility purposes
3    at less than 1% and dedicate the additional revenues for
4    school resource officers and mental health professionals,
5    the question shall be in substantially the following form:
6            Shall the tax commonly referred to as the school
7        facility sales tax that is currently imposed in (name
8        of county) at the rate of (insert rate) be increased to
9        a rate of (insert rate) with the additional revenues
10        used exclusively for school resource officers and
11        mental health professionals?
12        (3) If the referendum is to impose a tax in a county
13    that has not previously imposed a tax under this Section
14    exclusively for school facility purposes, the question
15    shall be in substantially the following form:
16            Shall a retailers' occupation tax and a service
17        occupation tax (commonly referred to as a sales tax) be
18        imposed in (name of county) at a rate of (insert rate)
19        to be used exclusively for school facility purposes?
20        (4) If the referendum is to impose a tax in a county
21    that has not previously imposed a tax under this Section
22    exclusively for school resource officers and mental health
23    professionals, the question shall be in substantially the
24    following form:
25            Shall a retailers' occupation tax and a service
26        occupation tax (commonly referred to as a sales tax) be

 

 

SB3616- 31 -LRB101 15312 HLH 64495 b

1        imposed in (name of county) at a rate of (insert rate)
2        to be used exclusively for school resource officers and
3        mental health professionals?
4        (5) If the referendum is to impose a tax in a county
5    that has not previously imposed a tax under this Section
6    exclusively for school facility purposes, school resource
7    officers, and mental health professionals, the question
8    shall be in substantially the following form:
9            Shall a retailers' occupation tax and a service
10        occupation tax (commonly referred to as a sales tax) be
11        imposed in (name of county) at a rate of (insert rate)
12        to be used exclusively for school facility purposes,
13        school resource officers, and mental health
14        professionals?
15    The election authority must record the votes as "Yes" or
16"No".
17    If a majority of the electors voting on the question vote
18in the affirmative, then the tax shall be imposed at the rate
19set forth in the question.
20    For the purposes of this subsection (c), "enrollment" means
21the head count of the students residing in the county on the
22last school day of September of each year, which must be
23reported on the Illinois State Board of Education Public School
24Fall Enrollment/Housing Report.
25    (d) Except as otherwise provided, the Department shall
26immediately pay over to the State Treasurer, ex officio, as

 

 

SB3616- 32 -LRB101 15312 HLH 64495 b

1trustee, all taxes and penalties collected under this Section
2to be deposited into the School Facility Occupation Tax Fund,
3which shall be an unappropriated trust fund held outside the
4State treasury. Taxes and penalties collected on aviation fuel
5sold on or after December 1, 2019, shall be immediately paid
6over by the Department to the State Treasurer, ex officio, as
7trustee, for deposit into the Local Government Aviation Trust
8Fund. The Department shall only pay moneys into the Local
9Government Aviation Trust Fund under this Act for so long as
10the revenue use requirements of 49 U.S.C. 47107(b) and 49
11U.S.C. 47133 are binding on the county.
12    On or before the 25th day of each calendar month, the
13Department shall prepare and certify to the Comptroller the
14disbursement of stated sums of money to the regional
15superintendents of schools in counties from which retailers or
16servicemen have paid taxes or penalties to the Department
17during the second preceding calendar month. The amount to be
18paid to each regional superintendent of schools and disbursed
19to him or her in accordance with Section 3-14.31 of the School
20Code, is equal to the amount (not including credit memoranda
21and not including taxes and penalties collected on aviation
22fuel sold on or after December 1, 2019) collected from the
23county under this Section during the second preceding calendar
24month by the Department, (i) less 2% of that amount (except the
25amount collected on aviation fuel sold on or after December 1,
262019), which shall be deposited into the Tax Compliance and

 

 

SB3616- 33 -LRB101 15312 HLH 64495 b

1Administration Fund and shall be used by the Department,
2subject to appropriation, to cover the costs of the Department
3in administering and enforcing the provisions of this Section,
4on behalf of the county, (ii) plus an amount that the
5Department determines is necessary to offset any amounts that
6were erroneously paid to a different taxing body; (iii) less an
7amount equal to the amount of refunds made during the second
8preceding calendar month by the Department on behalf of the
9county; and (iv) less any amount that the Department determines
10is necessary to offset any amounts that were payable to a
11different taxing body but were erroneously paid to the county.
12When certifying the amount of a monthly disbursement to a
13regional superintendent of schools under this Section, the
14Department shall increase or decrease the amounts by an amount
15necessary to offset any miscalculation of previous
16disbursements within the previous 6 months from the time a
17miscalculation is discovered.
18    Within 10 days after receipt by the Comptroller from the
19Department of the disbursement certification to the regional
20superintendents of the schools provided for in this Section,
21the Comptroller shall cause the orders to be drawn for the
22respective amounts in accordance with directions contained in
23the certification.
24    If the Department determines that a refund should be made
25under this Section to a claimant instead of issuing a credit
26memorandum, then the Department shall notify the Comptroller,

 

 

SB3616- 34 -LRB101 15312 HLH 64495 b

1who shall cause the order to be drawn for the amount specified
2and to the person named in the notification from the
3Department. The refund shall be paid by the Treasurer out of
4the School Facility Occupation Tax Fund.
5    (e) For the purposes of determining the local governmental
6unit whose tax is applicable, a retail sale by a producer of
7coal or another mineral mined in Illinois is a sale at retail
8at the place where the coal or other mineral mined in Illinois
9is extracted from the earth. This subsection does not apply to
10coal or another mineral when it is delivered or shipped by the
11seller to the purchaser at a point outside Illinois so that the
12sale is exempt under the United States Constitution as a sale
13in interstate or foreign commerce.
14    (f) Nothing in this Section may be construed to authorize a
15tax to be imposed upon the privilege of engaging in any
16business that under the Constitution of the United States may
17not be made the subject of taxation by this State.
18    (g) If a county board imposes a tax under this Section
19pursuant to a referendum held before August 23, 2011 (the
20effective date of Public Act 97-542) at a rate below the rate
21set forth in the question approved by a majority of electors of
22that county voting on the question as provided in subsection
23(c), then the county board may, by ordinance, increase the rate
24of the tax up to the rate set forth in the question approved by
25a majority of electors of that county voting on the question as
26provided in subsection (c). If a county board imposes a tax

 

 

SB3616- 35 -LRB101 15312 HLH 64495 b

1under this Section pursuant to a referendum held before August
223, 2011 (the effective date of Public Act 97-542), then the
3board may, by ordinance, discontinue or reduce the rate of the
4tax. If a tax is imposed under this Section pursuant to a
5referendum held on or after August 23, 2011 (the effective date
6of Public Act 97-542) and before August 23, 2019 (the effective
7date of Public Act 101-455) this amendatory Act of the 101st
8General Assembly, then the county board may reduce or
9discontinue the tax, but only in accordance with subsection
10(h-5) of this Section. If a tax is imposed under this Section
11pursuant to a referendum held on or after August 23, 2019 (the
12effective date of Public Act 101-455) this amendatory Act of
13the 101st General Assembly, then the county board may reduce or
14discontinue the tax, but only in accordance with subsection
15(h-10). If, however, a school board issues bonds that are
16secured by the proceeds of the tax under this Section, then the
17county board may not reduce the tax rate or discontinue the tax
18if that rate reduction or discontinuance would adversely affect
19the school board's ability to pay the principal and interest on
20those bonds as they become due or necessitate the extension of
21additional property taxes to pay the principal and interest on
22those bonds. If the county board reduces the tax rate or
23discontinues the tax, then a referendum must be held in
24accordance with subsection (c) of this Section in order to
25increase the rate of the tax or to reimpose the discontinued
26tax.

 

 

SB3616- 36 -LRB101 15312 HLH 64495 b

1    Until January 1, 2014, the results of any election that
2imposes, reduces, or discontinues a tax under this Section must
3be certified by the election authority, and any ordinance that
4increases or lowers the rate or discontinues the tax must be
5certified by the county clerk and, in each case, filed with the
6Illinois Department of Revenue either (i) on or before the
7first day of April, whereupon the Department shall proceed to
8administer and enforce the tax or change in the rate as of the
9first day of July next following the filing; or (ii) on or
10before the first day of October, whereupon the Department shall
11proceed to administer and enforce the tax or change in the rate
12as of the first day of January next following the filing.
13    Beginning January 1, 2014, the results of any election that
14imposes, reduces, or discontinues a tax under this Section must
15be certified by the election authority, and any ordinance that
16increases or lowers the rate or discontinues the tax must be
17certified by the county clerk and, in each case, filed with the
18Illinois Department of Revenue either (i) on or before the
19first day of May, whereupon the Department shall proceed to
20administer and enforce the tax or change in the rate as of the
21first day of July next following the filing; or (ii) on or
22before the first day of October, whereupon the Department shall
23proceed to administer and enforce the tax or change in the rate
24as of the first day of January next following the filing.
25    (h) For purposes of this Section, "school facility
26purposes" means (i) the acquisition, development,

 

 

SB3616- 37 -LRB101 15312 HLH 64495 b

1construction, reconstruction, rehabilitation, improvement,
2financing, architectural planning, and installation of capital
3facilities consisting of buildings, structures, and durable
4equipment and for the acquisition and improvement of real
5property and interest in real property required, or expected to
6be required, in connection with the capital facilities and (ii)
7the payment of bonds or other obligations heretofore or
8hereafter issued, including bonds or other obligations
9heretofore or hereafter issued to refund or to continue to
10refund bonds or other obligations issued, for school facility
11purposes, provided that the taxes levied to pay those bonds are
12abated by the amount of the taxes imposed under this Section
13that are used to pay those bonds. "School facility
14School-facility purposes" also includes fire prevention,
15safety, energy conservation, accessibility, school security,
16and specified repair purposes set forth under Section 17-2.11
17of the School Code.
18    (h-5) A county board in a county where a tax has been
19imposed under this Section pursuant to a referendum held on or
20after August 23, 2011 (the effective date of Public Act 97-542)
21and before August 23, 2019 (the effective date of Public Act
22101-455) this amendatory Act of the 101st General Assembly may,
23by ordinance or resolution, submit to the voters of the county
24the question of reducing or discontinuing the tax. In the
25ordinance or resolution, the county board shall certify the
26question to the proper election authority in accordance with

 

 

SB3616- 38 -LRB101 15312 HLH 64495 b

1the Election Code. The election authority must submit the
2question in substantially the following form:
3        Shall the school facility retailers' occupation tax
4    and service occupation tax (commonly referred to as the
5    "school facility sales tax") currently imposed in (name of
6    county) at a rate of (insert rate) be (reduced to (insert
7    rate))(discontinued)?
8If a majority of the electors voting on the question vote in
9the affirmative, then, subject to the provisions of subsection
10(g) of this Section, the tax shall be reduced or discontinued
11as set forth in the question.
12    (h-10) A county board in a county where a tax has been
13imposed under this Section pursuant to a referendum held on or
14after August 23, 2019 (the effective date of Public Act
15101-455) this amendatory Act of the 101st General Assembly may,
16by ordinance or resolution, submit to the voters of the county
17the question of reducing or discontinuing the tax. In the
18ordinance or resolution, the county board shall certify the
19question to the proper election authority in accordance with
20the Election Code. The election authority must submit the
21question in substantially the following form:
22        Shall the school facility and resources retailers'
23    occupation tax and service occupation tax (commonly
24    referred to as the school facility and resources sales tax)
25    currently imposed in (name of county) at a rate of (insert
26    rate) be (reduced to (insert rate)) (discontinued)?

 

 

SB3616- 39 -LRB101 15312 HLH 64495 b

1    The election authority must record the votes as "Yes" or
2"No".
3    If a majority of the electors voting on the question vote
4in the affirmative, then, subject to the provisions of
5subsection (g) of this Section, the tax shall be reduced or
6discontinued as set forth in the question.
7    (i) This Section does not apply to Cook County.
8    (j) This Section may be cited as the County School Facility
9and Resources Occupation Tax Law.
10(Source: P.A. 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19;
11101-455, eff. 8-23-19; revised 9-10-19.)