103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB0993

 

Introduced 1/12/2023, by Rep. Anthony DeLuca

 

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

    Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that, for the 2023 and 2024 levy year, the term "taxing district" means all taxing districts in the State, including home rule units, but does not include a taxing district with a population of less than 25,000, unless that taxing district was subject to the Property Tax Extension Limitation Law on the effective date of the amendatory Act or was made subject to the Law by referendum. Provides that, for the 2023 and 2024 levy year, the extension limitation is 0% or the rate of increase approved by the voters. Limits home rule powers. Effective immediately.


LRB103 00141 HLH 45145 b

 

 

A BILL FOR

 

HB0993LRB103 00141 HLH 45145 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, 18-213, and 18-214 and by adding
6Section 18-242 as follows:
 
7    (35 ILCS 200/18-185)
8    Sec. 18-185. Short title; definitions. This Division 5
9may be cited as the Property Tax Extension Limitation Law. As
10used in 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 taxable levy years other than
15levy years 2023 and 2024, means (a) the lesser of 5% or the
16percentage increase in the Consumer Price Index during the
1712-month calendar year preceding the levy year or (b) the rate
18of increase approved by voters under Section 18-205. For levy
19years 2023 and 2024, except with respect to a taxing district
20with a population of less than 25,000, "extension limitation"
21means 0% or the rate of increase approved by the voters under
22Section 18-205. In the case of a taxing district with a
23population of less than 25,000, "extension limitation" means

 

 

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1(a) the lesser of 5% or the percentage increase in the Consumer
2Price Index during the 12-month calendar year preceding the
3levy year or (b) the rate of increase approved by voters under
4Section 18-205.
5    "Affected county" means a county of 3,000,000 or more
6inhabitants or a county contiguous to a county of 3,000,000 or
7more inhabitants.
8    "Taxing district" has the same meaning provided in Section
91-150, except as otherwise provided in this Section. For the
101991 through 1994 levy years only, "taxing district" includes
11only each non-home rule taxing district having the majority of
12its 1990 equalized assessed value within any county or
13counties contiguous to a county with 3,000,000 or more
14inhabitants. Beginning with the 1995 levy year, "taxing
15district" includes only each non-home rule taxing district
16subject to this Law before the 1995 levy year and each non-home
17rule taxing district not subject to this Law before the 1995
18levy year having the majority of its 1994 equalized assessed
19value in an affected county or counties. Beginning with the
20levy year in which this Law becomes applicable to a taxing
21district as provided in Section 18-213, "taxing district" also
22includes those taxing districts made subject to this Law as
23provided in Section 18-213. For the 2023 and 2024 levy years,
24"taxing district" has the same meaning provided in Section
251-150 and includes home rule units, but does not include a
26taxing district with a population of less than 25,000, unless

 

 

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1that taxing district was subject to this Law on the effective
2date of this amendatory Act of the 103rd General Assembly or
3was made subject to this Law under Section 18-213.
4    "Aggregate extension" for taxing districts to which this
5Law applied before the 1995 levy year means the annual
6corporate extension for the taxing district and those special
7purpose extensions that are made annually for the taxing
8district, excluding special purpose extensions: (a) made for
9the taxing district to pay interest or principal on general
10obligation bonds that were approved by referendum; (b) made
11for any taxing district to pay interest or principal on
12general obligation bonds issued before October 1, 1991; (c)
13made for any taxing district to pay interest or principal on
14bonds issued to refund or continue to refund those bonds
15issued before October 1, 1991; (d) made for any taxing
16district to pay interest or principal on bonds issued to
17refund or continue to refund bonds issued after October 1,
181991 that were approved by referendum; (e) made for any taxing
19district to pay interest or principal on revenue bonds issued
20before October 1, 1991 for payment of which a property tax levy
21or the full faith and credit of the unit of local government is
22pledged; however, a tax for the payment of interest or
23principal on those bonds shall be made only after the
24governing body of the unit of local government finds that all
25other sources for payment are insufficient to make those
26payments; (f) made for payments under a building commission

 

 

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1lease when the lease payments are for the retirement of bonds
2issued by the commission before October 1, 1991, to pay for the
3building project; (g) made for payments due under installment
4contracts entered into before October 1, 1991; (h) made for
5payments of principal and interest on bonds issued under the
6Metropolitan Water Reclamation District Act to finance
7construction projects initiated before October 1, 1991; (i)
8made for payments of principal and interest on limited bonds,
9as defined in Section 3 of the Local Government Debt Reform
10Act, in an amount not to exceed the debt service extension base
11less the amount in items (b), (c), (e), and (h) of this
12definition for non-referendum obligations, except obligations
13initially issued pursuant to referendum; (j) made for payments
14of principal and interest on bonds issued under Section 15 of
15the Local Government Debt Reform Act; (k) made by a school
16district that participates in the Special Education District
17of Lake County, created by special education joint agreement
18under Section 10-22.31 of the School Code, for payment of the
19school district's share of the amounts required to be
20contributed by the Special Education District of Lake County
21to the Illinois Municipal Retirement Fund under Article 7 of
22the Illinois Pension Code; the amount of any extension under
23this item (k) shall be certified by the school district to the
24county clerk; (l) made to fund expenses of providing joint
25recreational programs for persons with disabilities under
26Section 5-8 of the Park District Code or Section 11-95-14 of

 

 

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1the Illinois Municipal Code; (m) made for temporary relocation
2loan repayment purposes pursuant to Sections 2-3.77 and
317-2.2d of the School Code; (n) made for payment of principal
4and interest on any bonds issued under the authority of
5Section 17-2.2d of the School Code; (o) made for contributions
6to a firefighter'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;
9and (p) made for road purposes in the first year after a
10township assumes the rights, powers, duties, assets, property,
11liabilities, obligations, and responsibilities of a road
12district abolished under the provisions of Section 6-133 of
13the Illinois Highway Code.
14    "Aggregate extension" for the taxing districts to which
15this Law did not apply before the 1995 levy year (except taxing
16districts subject to this Law in accordance with Section
1718-213) means the annual corporate extension for the taxing
18district and those special purpose extensions that are made
19annually for the taxing district, excluding special purpose
20extensions: (a) made for the taxing district to pay interest
21or principal on general obligation bonds that were approved by
22referendum; (b) made for any taxing district to pay interest
23or principal on general obligation bonds issued before March
241, 1995; (c) made for any taxing district to pay interest or
25principal on bonds issued to refund or continue to refund
26those bonds issued before March 1, 1995; (d) made for any

 

 

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1taxing district to pay interest or principal on bonds issued
2to refund or continue to refund bonds issued after March 1,
31995 that were approved by referendum; (e) made for any taxing
4district to pay interest or principal on revenue bonds issued
5before March 1, 1995 for payment of which a property tax levy
6or the full faith and credit of the unit of local government is
7pledged; however, a tax for the payment of interest or
8principal on those bonds shall be made only after the
9governing body of the unit of local government finds that all
10other sources for payment are insufficient to make those
11payments; (f) made for payments under a building commission
12lease when the lease payments are for the retirement of bonds
13issued by the commission before March 1, 1995 to pay for the
14building project; (g) made for payments due under installment
15contracts entered into before March 1, 1995; (h) made for
16payments of principal and interest on bonds issued under the
17Metropolitan Water Reclamation District Act to finance
18construction projects initiated before October 1, 1991; (h-4)
19made for stormwater management purposes by the Metropolitan
20Water Reclamation District of Greater Chicago under Section 12
21of the Metropolitan Water Reclamation District Act; (h-8) made
22for payments of principal and interest on bonds issued under
23Section 9.6a of the Metropolitan Water Reclamation District
24Act to make contributions to the pension fund established
25under Article 13 of the Illinois Pension Code; (i) made for
26payments of principal and interest on limited bonds, as

 

 

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1defined in Section 3 of the Local Government Debt Reform Act,
2in an amount not to exceed the debt service extension base less
3the amount in items (b), (c), and (e) of this definition for
4non-referendum obligations, except obligations initially
5issued pursuant to referendum and bonds described in
6subsections (h) and (h-8) of this definition; (j) made for
7payments of principal and interest on bonds issued under
8Section 15 of the Local Government Debt Reform Act; (k) made
9for payments of principal and interest on bonds authorized by
10Public Act 88-503 and issued under Section 20a of the Chicago
11Park District Act for aquarium or museum projects and bonds
12issued under Section 20a of the Chicago Park District Act for
13the purpose of making contributions to the pension fund
14established under Article 12 of the Illinois Pension Code; (l)
15made for payments of principal and interest on bonds
16authorized by Public Act 87-1191 or 93-601 and (i) issued
17pursuant to Section 21.2 of the Cook County Forest Preserve
18District Act, (ii) issued under Section 42 of the Cook County
19Forest Preserve District Act for zoological park projects, or
20(iii) issued under Section 44.1 of the Cook County Forest
21Preserve District Act for botanical gardens projects; (m) made
22pursuant to Section 34-53.5 of the School Code, whether levied
23annually or not; (n) made to fund expenses of providing joint
24recreational programs for persons with disabilities under
25Section 5-8 of the Park District Code or Section 11-95-14 of
26the Illinois Municipal Code; (o) made by the Chicago Park

 

 

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1District for recreational programs for persons with
2disabilities under subsection (c) of Section 7.06 of the
3Chicago Park District Act; (p) made for contributions to a
4firefighter's pension fund created under Article 4 of the
5Illinois Pension Code, to the extent of the amount certified
6under item (5) of Section 4-134 of the Illinois Pension Code;
7(q) made by Ford Heights School District 169 under Section
817-9.02 of the School Code; and (r) made for the purpose of
9making employer contributions to the Public School Teachers'
10Pension and Retirement Fund of Chicago under Section 34-53 of
11the School Code.
12    "Aggregate extension" for all taxing districts to which
13this Law applies in accordance with Section 18-213, except for
14those taxing districts subject to paragraph (2) of subsection
15(e) of Section 18-213, means the annual corporate extension
16for the taxing district and those special purpose extensions
17that are made annually for the taxing district, excluding
18special purpose extensions: (a) made for the taxing district
19to pay interest or principal on general obligation bonds that
20were approved by referendum; (b) made for any taxing district
21to pay interest or principal on general obligation bonds
22issued before the date on which the referendum making this Law
23applicable to the taxing district is held; (c) made for any
24taxing district to pay interest or principal on bonds issued
25to refund or continue to refund those bonds issued before the
26date on which the referendum making this Law applicable to the

 

 

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1taxing district is held; (d) made for any taxing district to
2pay interest or principal on bonds issued to refund or
3continue to refund bonds issued after the date on which the
4referendum making this Law applicable to the taxing district
5is held if the bonds were approved by referendum after the date
6on which the referendum making this Law applicable to the
7taxing district is held; (e) made for any taxing district to
8pay interest or principal on revenue bonds issued before the
9date on which the referendum making this Law applicable to the
10taxing district is held for payment of which a property tax
11levy or the full faith and credit of the unit of local
12government is pledged; however, a tax for the payment of
13interest or principal on those bonds shall be made only after
14the governing body of the unit of local government finds that
15all other sources for payment are insufficient to make those
16payments; (f) made for payments under a building commission
17lease when the lease payments are for the retirement of bonds
18issued by the commission before the date on which the
19referendum making this Law applicable to the taxing district
20is held to pay for the building project; (g) made for payments
21due under installment contracts entered into before the date
22on which the referendum making this Law applicable to the
23taxing district is held; (h) made for payments of principal
24and interest on limited bonds, as defined in Section 3 of the
25Local Government Debt Reform Act, in an amount not to exceed
26the debt service extension base less the amount in items (b),

 

 

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1(c), and (e) of this definition for non-referendum
2obligations, except obligations initially issued pursuant to
3referendum; (i) made for payments of principal and interest on
4bonds issued under Section 15 of the Local Government Debt
5Reform Act; (j) made for a qualified airport authority to pay
6interest or principal on general obligation bonds issued for
7the purpose of paying obligations due under, or financing
8airport facilities required to be acquired, constructed,
9installed or equipped pursuant to, contracts entered into
10before March 1, 1996 (but not including any amendments to such
11a contract taking effect on or after that date); (k) made to
12fund expenses of providing joint recreational programs for
13persons with disabilities under Section 5-8 of the Park
14District Code or Section 11-95-14 of the Illinois Municipal
15Code; (l) made for contributions to a firefighter's pension
16fund created under Article 4 of the Illinois Pension Code, to
17the extent of the amount certified under item (5) of Section
184-134 of the Illinois Pension Code; and (m) made for the taxing
19district to pay interest or principal on general obligation
20bonds issued pursuant to Section 19-3.10 of the School Code.
21    "Aggregate extension" for all taxing districts to which
22this Law applies in accordance with paragraph (2) of
23subsection (e) of Section 18-213 means the annual corporate
24extension for the taxing district and those special purpose
25extensions that are made annually for the taxing district,
26excluding special purpose extensions: (a) made for the taxing

 

 

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1district to pay interest or principal on general obligation
2bonds that were approved by referendum; (b) made for any
3taxing district to pay interest or principal on general
4obligation bonds issued before March 7, 1997 (the effective
5date of Public Act 89-718); (c) made for any taxing district to
6pay interest or principal on bonds issued to refund or
7continue to refund those bonds issued before March 7, 1997
8(the effective date of Public Act 89-718); (d) made for any
9taxing district to pay interest or principal on bonds issued
10to refund or continue to refund bonds issued after March 7,
111997 (the effective date of Public Act 89-718) if the bonds
12were approved by referendum after March 7, 1997 (the effective
13date of Public Act 89-718); (e) made for any taxing district to
14pay interest or principal on revenue bonds issued before March
157, 1997 (the effective date of Public Act 89-718) for payment
16of which a property tax levy or the full faith and credit of
17the unit of local government is pledged; however, a tax for the
18payment of interest or principal on those bonds shall be made
19only after the governing body of the unit of local government
20finds that all other sources for payment are insufficient to
21make those payments; (f) made for payments under a building
22commission lease when the lease payments are for the
23retirement of bonds issued by the commission before March 7,
241997 (the effective date of Public Act 89-718) to pay for the
25building project; (g) made for payments due under installment
26contracts entered into before March 7, 1997 (the effective

 

 

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1date of Public Act 89-718); (h) made for payments of principal
2and interest on limited bonds, as defined in Section 3 of the
3Local Government Debt Reform Act, in an amount not to exceed
4the debt service extension base less the amount in items (b),
5(c), and (e) of this definition for non-referendum
6obligations, except obligations initially issued pursuant to
7referendum; (i) made for payments of principal and interest on
8bonds issued under Section 15 of the Local Government Debt
9Reform Act; (j) made for a qualified airport authority to pay
10interest or principal on general obligation bonds issued for
11the purpose of paying obligations due under, or financing
12airport facilities required to be acquired, constructed,
13installed or equipped pursuant to, contracts entered into
14before March 1, 1996 (but not including any amendments to such
15a contract taking effect on or after that date); (k) made to
16fund expenses of providing joint recreational programs for
17persons with disabilities under Section 5-8 of the Park
18District Code or Section 11-95-14 of the Illinois Municipal
19Code; and (l) made for contributions to a firefighter's
20pension fund created under Article 4 of the Illinois Pension
21Code, to the extent of the amount certified under item (5) of
22Section 4-134 of the Illinois Pension Code.
23    "Aggregate extension" means, for taxing districts that
24became subject to this Law as a result of this amendatory Act
25of the 103rd General Assembly, the annual corporate extension
26for the taxing district and those special purpose extensions

 

 

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1that are made annually for the taxing district, excluding
2special purpose extensions made for debt service or for
3contributions to a pension fund.
4    "Debt service extension base" means an amount equal to
5that portion of the extension for a taxing district for the
61994 levy year, or for those taxing districts subject to this
7Law in accordance with Section 18-213, except for those
8subject to paragraph (2) of subsection (e) of Section 18-213,
9for the levy year in which the referendum making this Law
10applicable to the taxing district is held, or for those taxing
11districts subject to this Law in accordance with paragraph (2)
12of subsection (e) of Section 18-213 for the 1996 levy year,
13constituting an extension for payment of principal and
14interest on bonds issued by the taxing district without
15referendum, but not including excluded non-referendum bonds.
16For park districts (i) that were first subject to this Law in
171991 or 1995 and (ii) whose extension for the 1994 levy year
18for the payment of principal and interest on bonds issued by
19the park district without referendum (but not including
20excluded non-referendum bonds) was less than 51% of the amount
21for the 1991 levy year constituting an extension for payment
22of principal and interest on bonds issued by the park district
23without referendum (but not including excluded non-referendum
24bonds), "debt service extension base" means an amount equal to
25that portion of the extension for the 1991 levy year
26constituting an extension for payment of principal and

 

 

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1interest on bonds issued by the park district without
2referendum (but not including excluded non-referendum bonds).
3A debt service extension base established or increased at any
4time pursuant to any provision of this Law, except Section
518-212, shall be increased each year commencing with the later
6of (i) the 2009 levy year or (ii) the first levy year in which
7this Law becomes applicable to the taxing district, by the
8lesser of 5% or the percentage increase in the Consumer Price
9Index during the 12-month calendar year preceding the levy
10year. 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
23to Section 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, 18-206, and 18-233. Beginning with
4levy year 2022, for taxing districts that are specified in
5Section 18-190.7, the taxing district's aggregate extension
6base shall be calculated as provided in Section 18-190.7. An
7adjustment under Section 18-135 shall be made for the 2007
8levy year and all subsequent levy years whenever one or more
9counties within which a taxing district is located (i) used
10estimated valuations or rates when extending taxes in the
11taxing district for the last preceding levy year that resulted
12in the over or under extension of taxes, or (ii) increased or
13decreased the tax extension for the last preceding levy year
14as required by Section 18-135(c). Whenever an adjustment is
15required under Section 18-135, the aggregate extension base of
16the taxing district shall be equal to the amount that the
17aggregate extension of the taxing district would have been for
18the last preceding levy year if either or both (i) actual,
19rather than estimated, valuations or rates had been used to
20calculate the extension of taxes for the last levy year, or
21(ii) the tax extension for the last preceding levy year had not
22been adjusted as required by subsection (c) of Section 18-135.
23    Notwithstanding any other provision of law, for levy year
242012, the aggregate extension base for West Northfield School
25District No. 31 in Cook County shall be $12,654,592.
26    Notwithstanding any other provision of law, for levy year

 

 

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12022, the aggregate extension base of a home equity assurance
2program that levied at least $1,000,000 in property taxes in
3levy year 2019 or 2020 under the Home Equity Assurance Act
4shall be the amount that the program's aggregate extension
5base for levy year 2021 would have been if the program had
6levied a property tax for levy year 2021.
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
11improvements or additions to existing improvements on any
12parcel of real property that increase the assessed value of
13that real property during the levy year multiplied by the
14equalization factor issued by the Department under Section
1517-30, (ii) the assessed value, after final board of review or
16board of appeals action, of real property not exempt from real
17estate taxation, which real property was exempt from real
18estate taxation for any portion of the immediately preceding
19levy year, multiplied by the equalization factor issued by the
20Department under Section 17-30, including the assessed value,
21upon final stabilization of occupancy after new construction
22is complete, of any real property located within the
23boundaries of an otherwise or previously exempt military
24reservation that is intended for residential use and owned by
25or leased to a private corporation or other entity, (iii) in
26counties that classify in accordance with Section 4 of Article

 

 

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

 

 

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1Economic Development Area Tax Increment Allocation Act, of
2each taxable lot, block, tract, or parcel of real property in
3the redevelopment project area over and above the initial
4equalized assessed value of each property in the redevelopment
5project area. For the taxes which are extended for the 1997
6levy year, the recovered tax increment value for a non-home
7rule taxing district that first became subject to this Law for
8the 1995 levy year because a majority of its 1994 equalized
9assessed value was in an affected county or counties shall be
10increased if a municipality terminated the designation of an
11area in 1993 as a redevelopment project area previously
12established under the Tax Increment Allocation Redevelopment
13Act in the Illinois Municipal Code, previously established
14under the Industrial Jobs Recovery Law in the Illinois
15Municipal Code, or previously established under the Economic
16Development Area Tax Increment Allocation Act, by an amount
17equal to the 1994 equalized assessed value of each taxable
18lot, block, tract, or parcel of real property in the
19redevelopment project area over and above the initial
20equalized assessed value of each property in the redevelopment
21project area. In the first year after a municipality removes a
22taxable lot, block, tract, or parcel of real property from a
23redevelopment project area established under the Tax Increment
24Allocation Redevelopment Act in the Illinois Municipal Code,
25the Industrial Jobs Recovery Law in the Illinois Municipal
26Code, or the Economic Development Area Tax Increment

 

 

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1Allocation Act, "recovered tax increment value" means the
2amount of the current year's equalized assessed value of each
3taxable lot, block, tract, or parcel of real property removed
4from the redevelopment project area over and above the initial
5equalized assessed value of that real property before removal
6from the redevelopment project area.
7    Except as otherwise provided in this Section, "limiting
8rate" means a fraction the numerator of which is the last
9preceding aggregate extension base times an amount equal to
10one plus the extension limitation defined in this Section and
11the denominator of which is the current year's equalized
12assessed value of all real property in the territory under the
13jurisdiction of the taxing district during the prior levy
14year. For those taxing districts that reduced their aggregate
15extension for the last preceding levy year, except for school
16districts that reduced their extension for educational
17purposes pursuant to Section 18-206, the highest aggregate
18extension in any of the last 3 preceding levy years shall be
19used for the purpose of computing the limiting rate. The
20denominator shall not include new property or the recovered
21tax increment value. If a new rate, a rate decrease, or a
22limiting rate increase has been approved at an election held
23after March 21, 2006, then (i) the otherwise applicable
24limiting rate shall be increased by the amount of the new rate
25or shall be reduced by the amount of the rate decrease, as the
26case may be, or (ii) in the case of a limiting rate increase,

 

 

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1the limiting rate shall be equal to the rate set forth in the
2proposition approved by the voters for each of the years
3specified in the proposition, after which the limiting rate of
4the taxing district shall be calculated as otherwise provided.
5In the case of a taxing district that obtained referendum
6approval for an increased limiting rate on March 20, 2012, the
7limiting rate for tax year 2012 shall be the rate that
8generates the approximate total amount of taxes extendable for
9that tax year, as set forth in the proposition approved by the
10voters; this rate shall be the final rate applied by the county
11clerk for the aggregate of all capped funds of the district for
12tax year 2012.
13(Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21;
14102-519, eff. 8-20-21; 102-558, eff. 8-20-21; 102-707, eff.
154-22-22; 102-813, eff. 5-13-22; 102-895, eff. 5-23-22; revised
168-29-22.)
 
17    (35 ILCS 200/18-205)
18    Sec. 18-205. Referendum to increase the extension
19limitation.
20    (a) A taxing district is limited to an extension
21limitation as defined in Section 18-185 of 5% or the
22percentage increase in the Consumer Price Index during the
2312-month calendar year preceding the levy year, whichever is
24less. A taxing district may increase its extension limitation
25for one or more levy years if that taxing district holds a

 

 

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1referendum before the levy date for the first levy year at
2which a majority of voters voting on the issue approves
3adoption of a higher extension limitation. Referenda shall be
4conducted at a regularly scheduled election in accordance with
5the Election Code.
6    (b) The question shall be presented in substantially the
7following manner for all elections held after March 21, 2006:
8        Shall the extension limitation under the Property Tax
9    Extension Limitation Law for (insert the legal name,
10    number, if any, and county or counties of the taxing
11    district and geographic or other common name by which a
12    school or community college district is known and referred
13    to), Illinois, be increased from (applicable extension
14    limitation set forth in Section 18-185) the lesser of 5%
15    or the percentage increase in the Consumer Price Index
16    over the prior levy year to (insert the percentage of the
17    proposed increase)% per year for (insert each levy year
18    for which the increased extension limitation will apply)?
19    (c) The votes must be recorded as "Yes" or "No".
20If a majority of voters voting on the issue approves the
21adoption of the increase, the increase shall be applicable for
22each levy year specified.
23    (d) The ballot for any question submitted pursuant to this
24Section shall have printed thereon, but not as a part of the
25question submitted, only the following supplemental
26information (which shall be supplied to the election authority

 

 

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1by the taxing district) in substantially the following form:
2        (1) For the (insert the first levy year for which the
3    increased extension limitation will be applicable) levy
4    year the approximate amount of the additional tax
5    extendable against property containing a single family
6    residence and having a fair market value at the time of the
7    referendum of $100,000 is estimated to be $....
8        (2) Based upon an average annual percentage increase
9    (or decrease) in the market value of such property of ...%
10    (insert percentage equal to the average annual percentage
11    increase or decrease for the prior 3 levy years, at the
12    time the submission of the question is initiated by the
13    taxing district, in the amount of (A) the equalized
14    assessed value of the taxable property in the taxing
15    district less (B) the new property included in the
16    equalized assessed value), the approximate amount of the
17    additional tax extendable against such property for the
18    ... levy year is estimated to be $... and for the ... levy
19    year is estimated to be $....
20    Paragraph (2) shall be included only if the increased
21extension limitation will be applicable for more than one year
22and shall list each levy year for which the increased
23extension limitation will be applicable. The additional tax
24shown for each levy year shall be the approximate dollar
25amount of the increase over the amount of the most recently
26completed extension at the time the submission of the question

 

 

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1is initiated by the taxing district. The approximate amount of
2the additional tax extendable shown in paragraphs (1) and (2)
3shall be calculated by multiplying $100,000 (the fair market
4value of the property without regard to any property tax
5exemptions) by (i) the percentage level of assessment
6prescribed for that property by statute, or by ordinance of
7the county board in counties that classify property for
8purposes of taxation in accordance with Section 4 of Article
9IX of the Illinois Constitution; (ii) the most recent final
10equalization factor certified to the county clerk by the
11Department of Revenue at the time the taxing district
12initiates the submission of the proposition to the electors;
13(iii) the last known aggregate extension base of the taxing
14district at the time the submission of the question is
15initiated by the taxing district; and (iv) the difference
16between the percentage increase proposed in the question and
17the otherwise applicable extension limitation under Section
1818-185 the lesser of 5% or the percentage increase in the
19Consumer Price Index for the prior levy year (or an estimate of
20the percentage increase for the prior levy year if the
21increase is unavailable at the time the submission of the
22question is initiated by the taxing district); and dividing
23the result by the last known equalized assessed value of the
24taxing district at the time the submission of the question is
25initiated by the taxing district. This amendatory Act of the
2697th General Assembly is intended to clarify the existing

 

 

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1requirements of this Section, and shall not be construed to
2validate any prior non-compliant referendum language. Any
3notice required to be published in connection with the
4submission of the question shall also contain this
5supplemental information and shall not contain any other
6supplemental information. Any error, miscalculation, or
7inaccuracy in computing any amount set forth on the ballot or
8in the notice that is not deliberate shall not invalidate or
9affect the validity of any proposition approved. Notice of the
10referendum shall be published and posted as otherwise required
11by law, and the submission of the question shall be initiated
12as provided by law.
13(Source: P.A. 97-1087, eff. 8-24-12.)
 
14    (35 ILCS 200/18-213)
15    Sec. 18-213. Referenda on applicability of the Property
16Tax Extension Limitation Law.
17    (a) The provisions of this Section do not apply to a taxing
18district subject to this Law because a majority of its 1990
19equalized assessed value is in a county or counties contiguous
20to a county of 3,000,000 or more inhabitants, or because a
21majority of its 1994 equalized assessed value is in an
22affected county and the taxing district was not subject to
23this Law before the 1995 levy year.
24    (b) The county board of a county that is not subject to
25this Law may, by ordinance or resolution, submit to the voters

 

 

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1of the county the question of whether to make all non-home rule
2taxing districts that have all or a portion of their equalized
3assessed valuation situated in the county subject to this Law
4in the manner set forth in this Section.
5    For purposes of this Section only:
6    "Taxing district" has the same meaning provided in Section
71-150.
8    "Equalized assessed valuation" means the equalized
9assessed valuation for a taxing district for the immediately
10preceding levy year.
11    (c) The ordinance or resolution shall request the
12submission of the proposition at any election, except a
13consolidated primary election, for the purpose of voting for
14or against making the Property Tax Extension Limitation Law
15applicable to all non-home rule taxing districts that have all
16or a portion of their equalized assessed valuation situated in
17the county.
18    The question shall be placed on a separate ballot and
19shall be in substantially the following form:
20        Shall the Property Tax Extension Limitation Law (35
21    ILCS 200/18-185 through 18-245), which limits annual
22    property tax extension increases, apply to non-home rule
23    taxing districts with all or a portion of their equalized
24    assessed valuation located in (name of county)?
25Votes on the question shall be recorded as "yes" or "no".
26    (d) The county clerk shall order the proposition submitted

 

 

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

 

 

HB0993- 27 -LRB103 00141 HLH 45145 b

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

 

 

HB0993- 28 -LRB103 00141 HLH 45145 b

1    located in one or more counties that have each approved a
2    referendum under this Section, then this Law shall become
3    applicable to the taxing district on January 1 of the year
4    following the year in which the last referendum in a
5    county in which the taxing district has any equalized
6    assessed valuation is held. For the purposes of this Law,
7    the last referendum shall be deemed to be the referendum
8    making this Law applicable to the taxing district. For
9    purposes of this Section, in determining whether a
10    majority of the equalized assessed valuation of the taxing
11    district is located in one or more counties that have
12    approved a referendum under this Section, the equalized
13    assessed valuation of the taxing district in any affected
14    county shall be included with the equalized assessed value
15    of the taxing district in counties that have approved the
16    referendum.
17    (f) 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 taxing district is located, and the
24Department of Revenue. After the last referendum affecting a
25multi-county taxing district is held, the Department of
26Revenue shall determine whether the taxing district is subject

 

 

HB0993- 29 -LRB103 00141 HLH 45145 b

1to this Law and, if so, shall notify the taxing district and
2the county clerks of all of the counties in which a portion of
3the equalized assessed valuation of the taxing district is
4located that, beginning the following January 1, the taxing
5district is subject to this Law. For each taxing district
6subject to paragraph (2) of subsection (e) of this Section,
7the Department of Revenue shall notify the taxing district and
8the county clerks of all of the counties in which a portion of
9the equalized assessed valuation of the taxing district is
10located that, beginning January 1, 1997, the taxing district
11is subject to this Law.
12    (g) Referenda held under this Section shall be conducted
13in accordance with the Election Code.
14    (h) Notwithstanding any other provision of law, no
15referenda may be held under this Section on or after January 1,
162023 and prior to January 1, 2025.
17(Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
 
18    (35 ILCS 200/18-214)
19    Sec. 18-214. Referenda on removal of the applicability of
20the Property Tax Extension Limitation Law to non-home rule
21taxing districts.
22    (a) The provisions of this Section do not apply to a taxing
23district that is subject to this Law because a majority of its
241990 equalized assessed value is in a county or counties
25contiguous to a county of 3,000,000 or more inhabitants, or

 

 

HB0993- 30 -LRB103 00141 HLH 45145 b

1because a majority of its 1994 equalized assessed value is in
2an affected county and the taxing district was not subject to
3this Law before the 1995 levy year.
4    (b) For purposes of this Section only:
5    "Taxing district" means any non-home rule taxing district
6that became subject to this Law under Section 18-213 of this
7Law.
8    "Equalized assessed valuation" means the equalized
9assessed valuation for a taxing district for the immediately
10preceding levy year.
11    (c) The county board of a county that became subject to
12this Law by a referendum approved by the voters of the county
13under Section 18-213 may, by ordinance or resolution, in the
14manner set forth in this Section, submit to the voters of the
15county the question of whether this Law applies to all
16non-home rule taxing districts that have all or a portion of
17their equalized assessed valuation situated in the county in
18the manner set forth in this Section.
19    (d) The ordinance or resolution shall request the
20submission of the proposition at any election, except a
21consolidated primary election, for the purpose of voting for
22or against the continued application of the Property Tax
23Extension Limitation Law to all non-home rule taxing districts
24that have all or a portion of their equalized assessed
25valuation situated in the county.
26    The question shall be placed on a separate ballot and

 

 

HB0993- 31 -LRB103 00141 HLH 45145 b

1shall be in substantially the following form:
2        Shall the Property Tax Extension Limitation Law (35
3    ILCS 200/18-185 through 35 ILCS 200/18-245), which limits
4    annual property tax extension increases, apply to non-home
5    rule taxing districts with all or a portion of their
6    equalized assessed valuation located in (name of county)?
7Votes on the question shall be recorded as "yes" or "no".
8    (e) The county clerk shall order the proposition submitted
9to the electors of the county at the election specified in the
10ordinance or resolution. If part of the county is under the
11jurisdiction of a board or boards of election commissioners,
12the county clerk shall submit a certified copy of the
13ordinance or resolution to each board of election
14commissioners, which shall order the proposition submitted to
15the electors of the taxing district within its jurisdiction at
16the election specified in the ordinance or resolution.
17    (f) With respect to taxing districts having all of their
18equalized assessed valuation located in one county, if a
19majority of the votes cast on the proposition are against the
20proposition, then this Law shall not apply to the taxing
21district beginning on January 1 of the year following the date
22of the referendum.
23    (g) With respect to taxing districts that do not have all
24of their equalized assessed valuation located in a single
25county, if both of the following conditions are met, then this
26Law shall no longer apply to the taxing district beginning on

 

 

HB0993- 32 -LRB103 00141 HLH 45145 b

1January 1 of the year following the date of the referendum.
2        (1) Each county in which the district has any
3    equalized assessed valuation must either, (i) have held a
4    referendum under this Section, (ii) be an affected county,
5    or (iii) have held a referendum under Section 18-213 at
6    which the voters rejected the proposition at the most
7    recent election at which the question was on the ballot in
8    the county.
9        (2) The majority of the equalized assessed valuation
10    of the taxing district, other than any equalized assessed
11    valuation in an affected county, is in one or more
12    counties in which the voters rejected the proposition. For
13    purposes of this Section, in determining whether a
14    majority of the equalized assessed valuation of the taxing
15    district is located in one or more counties in which the
16    voters have rejected the proposition under this Section,
17    the equalized assessed valuation of any taxing district in
18    a county which has held a referendum under Section 18-213
19    at which the voters rejected that proposition, at the most
20    recent election at which the question was on the ballot in
21    the county, will be included with the equalized assessed
22    value of the taxing district in counties in which the
23    voters have rejected the referendum held under this
24    Section.
25    (h) Immediately after a referendum is held under this
26Section, the county clerk of the county holding the referendum

 

 

HB0993- 33 -LRB103 00141 HLH 45145 b

1shall give notice of the referendum having been held and its
2results to all taxing districts that have all or a portion of
3their equalized assessed valuation located in the county, the
4county clerk of any other county in which any of the equalized
5assessed valuation of any such taxing district is located, and
6the Department of Revenue. After the last referendum affecting
7a multi-county taxing district is held, the Department of
8Revenue shall determine whether the taxing district is no
9longer subject to this Law and, if the taxing district is no
10longer subject to this Law, the Department of Revenue shall
11notify the taxing district and the county clerks of all of the
12counties in which a portion of the equalized assessed
13valuation of the taxing district is located that, beginning on
14January 1 of the year following the date of the last
15referendum, the taxing district is no longer subject to this
16Law.
17    (i) Notwithstanding any other provision of law, no
18referenda may be held under this Section on or after January 1,
192023 and prior to January 1, 2025.
20(Source: P.A. 89-718, eff. 3-7-97.)
 
21    (35 ILCS 200/18-242 new)
22    Sec. 18-242. Home rule. This Division 5 is a limitation,
23under subsection (g) of Section 6 of Article VII of the
24Illinois Constitution, on the power of home rule units to tax.
 
25    Section 99. Effective date. This Act takes effect upon

 

 

HB0993- 34 -LRB103 00141 HLH 45145 b

1becoming law.