93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004
SB2931

 

Introduced 2/6/2004, by William R. Haine

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/18-185
55 ILCS 5/5-1025   from Ch. 34, par. 5-1025

    Amends the Counties Code. Provides that in counties of less than 1,000,000 inhabitants, a county board may levy and collect, annually, a tax of not to exceed 0.05% of the value of all taxable property in the county, for the expense of conducting elections and maintaining a system of permanent registration of voters. Provides for the end, in the calendar year that this new tax is collected and disbursed, of the requirement that the county board pay over to any municipal board of election commissioners in the county, for the expense of conducting elections and maintaining a system of permanent registration of voters, general taxes collected by the county. Amends the Property Tax Extension Limitation Law in the Property Tax Code. Exempts the extension for taxes for the expense of conducting elections and maintaining a system of permanent registration of voters from the limitation on property tax extensions. Effective immediately.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB2931 LRB093 20746 SJM 46637 b

1     AN ACT concerning taxes.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Property Tax Code is amended by changing
5 Section 18-185 as follows:
 
6     (35 ILCS 200/18-185)
7     Sec. 18-185. Short title; definitions. This Division 5 may
8 be cited as the Property Tax Extension Limitation Law. As used
9 in this Division 5:
10     "Consumer Price Index" means the Consumer Price Index for
11 All Urban Consumers for all items published by the United
12 States Department of Labor.
13     "Extension limitation" means (a) the lesser of 5% or the
14 percentage increase in the Consumer Price Index during the
15 12-month calendar year preceding the levy year or (b) the rate
16 of increase approved by voters under Section 18-205.
17     "Affected county" means a county of 3,000,000 or more
18 inhabitants or a county contiguous to a county of 3,000,000 or
19 more inhabitants.
20     "Taxing district" has the same meaning provided in Section
21 1-150, except as otherwise provided in this Section. For the
22 1991 through 1994 levy years only, "taxing district" includes
23 only each non-home rule taxing district having the majority of
24 its 1990 equalized assessed value within any county or counties
25 contiguous to a county with 3,000,000 or more inhabitants.
26 Beginning with the 1995 levy year, "taxing district" includes
27 only each non-home rule taxing district subject to this Law
28 before the 1995 levy year and each non-home rule taxing
29 district not subject to this Law before the 1995 levy year
30 having the majority of its 1994 equalized assessed value in an
31 affected county or counties. Beginning with the levy year in
32 which this Law becomes applicable to a taxing district as

 

 

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1 provided in Section 18-213, "taxing district" also includes
2 those taxing districts made subject to this Law as provided in
3 Section 18-213.
4     "Aggregate extension" for taxing districts to which this
5 Law applied before the 1995 levy year means the annual
6 corporate extension for the taxing district and those special
7 purpose extensions that are made annually for the taxing
8 district, excluding special purpose extensions: (a) made for
9 the taxing district to pay interest or principal on general
10 obligation bonds that were approved by referendum; (b) made for
11 any taxing district to pay interest or principal on general
12 obligation bonds issued before October 1, 1991; (c) made for
13 any taxing district to pay interest or principal on bonds
14 issued to refund or continue to refund those bonds issued
15 before October 1, 1991; (d) made for any taxing district to pay
16 interest or principal on bonds issued to refund or continue to
17 refund bonds issued after October 1, 1991 that were approved by
18 referendum; (e) made for any taxing district to pay interest or
19 principal on revenue bonds issued before October 1, 1991 for
20 payment of which a property tax levy or the full faith and
21 credit of the unit of local government is pledged; however, a
22 tax for the payment of interest or principal on those bonds
23 shall be made only after the governing body of the unit of
24 local government finds that all other sources for payment are
25 insufficient to make those payments; (f) made for payments
26 under a building commission lease when the lease payments are
27 for the retirement of bonds issued by the commission before
28 October 1, 1991, to pay for the building project; (g) made for
29 payments due under installment contracts entered into before
30 October 1, 1991; (h) made for payments of principal and
31 interest on bonds issued under the Metropolitan Water
32 Reclamation District Act to finance construction projects
33 initiated before October 1, 1991; (i) made for payments of
34 principal and interest on limited bonds, as defined in Section
35 3 of the Local Government Debt Reform Act, in an amount not to
36 exceed the debt service extension base less the amount in items

 

 

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1 (b), (c), (e), and (h) of this definition for non-referendum
2 obligations, except obligations initially issued pursuant to
3 referendum; (j) made for payments of principal and interest on
4 bonds issued under Section 15 of the Local Government Debt
5 Reform Act; (k) made by a school district that participates in
6 the Special Education District of Lake County, created by
7 special education joint agreement under Section 10-22.31 of the
8 School Code, for payment of the school district's share of the
9 amounts required to be contributed by the Special Education
10 District of Lake County to the Illinois Municipal Retirement
11 Fund under Article 7 of the Illinois Pension Code; the amount
12 of any extension under this item (k) shall be certified by the
13 school district to the county clerk; and (l) made to fund
14 expenses of providing joint recreational programs for the
15 handicapped under Section 5-8 of the Park District Code or
16 Section 11-95-14 of the Illinois Municipal Code; and (m) made
17 for the expense of conducting elections and maintaining a
18 system of permanent registration of voters under Section 5-1025
19 of the Counties Code.
20     "Aggregate extension" for the taxing districts to which
21 this Law did not apply before the 1995 levy year (except taxing
22 districts subject to this Law in accordance with Section
23 18-213) means the annual corporate extension for the taxing
24 district and those special purpose extensions that are made
25 annually for the taxing district, excluding special purpose
26 extensions: (a) made for the taxing district to pay interest or
27 principal on general obligation bonds that were approved by
28 referendum; (b) made for any taxing district to pay interest or
29 principal on general obligation bonds issued before March 1,
30 1995; (c) made for any taxing district to pay interest or
31 principal on bonds issued to refund or continue to refund those
32 bonds issued before March 1, 1995; (d) made for any taxing
33 district to pay interest or principal on bonds issued to refund
34 or continue to refund bonds issued after March 1, 1995 that
35 were approved by referendum; (e) made for any taxing district
36 to pay interest or principal on revenue bonds issued before

 

 

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1 March 1, 1995 for payment of which a property tax levy or the
2 full faith and credit of the unit of local government is
3 pledged; however, a tax for the payment of interest or
4 principal on those bonds shall be made only after the governing
5 body of the unit of local government finds that all other
6 sources for payment are insufficient to make those payments;
7 (f) made for payments under a building commission lease when
8 the lease payments are for the retirement of bonds issued by
9 the commission before March 1, 1995 to pay for the building
10 project; (g) made for payments due under installment contracts
11 entered into before March 1, 1995; (h) made for payments of
12 principal and interest on bonds issued under the Metropolitan
13 Water Reclamation District Act to finance construction
14 projects initiated before October 1, 1991; (i) made for
15 payments of principal and interest on limited bonds, as defined
16 in Section 3 of the Local Government Debt Reform Act, in an
17 amount not to exceed the debt service extension base less the
18 amount in items (b), (c), and (e) of this definition for
19 non-referendum obligations, except obligations initially
20 issued pursuant to referendum and bonds described in subsection
21 (h) of this definition; (j) made for payments of principal and
22 interest on bonds issued under Section 15 of the Local
23 Government Debt Reform Act; (k) made for payments of principal
24 and interest on bonds authorized by Public Act 88-503 and
25 issued under Section 20a of the Chicago Park District Act for
26 aquarium or museum projects; (l) made for payments of principal
27 and interest on bonds authorized by Public Act 87-1191 or
28 93-601 this amendatory Act of the 93rd General Assembly and (i)
29 issued pursuant to Section 21.2 of the Cook County Forest
30 Preserve District Act, (ii) issued under Section 42 of the Cook
31 County Forest Preserve District Act for zoological park
32 projects, or (iii) issued under Section 44.1 of the Cook County
33 Forest Preserve District Act for botanical gardens projects;
34 (m) made pursuant to Section 34-53.5 of the School Code,
35 whether levied annually or not; (n) made to fund expenses of
36 providing joint recreational programs for the handicapped

 

 

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1 under Section 5-8 of the Park District Code or Section 11-95-14
2 of the Illinois Municipal Code; and (o) made by the Chicago
3 Park District for recreational programs for the handicapped
4 under subsection (c) of Section 7.06 of the Chicago Park
5 District Act; and (p) made for the expense of conducting
6 elections and maintaining a system of permanent registration of
7 voters under Section 5-1025 of the Counties Code.
8     "Aggregate extension" for all taxing districts to which
9 this Law applies in accordance with Section 18-213, except for
10 those taxing districts subject to paragraph (2) of subsection
11 (e) of Section 18-213, means the annual corporate extension for
12 the taxing district and those special purpose extensions that
13 are made annually for the taxing district, excluding special
14 purpose extensions: (a) made for the taxing district to pay
15 interest or principal on general obligation bonds that were
16 approved by referendum; (b) made for any taxing district to pay
17 interest or principal on general obligation bonds issued before
18 the date on which the referendum making this Law applicable to
19 the taxing district is held; (c) made for any taxing district
20 to pay interest or principal on bonds issued to refund or
21 continue to refund those bonds issued before the date on which
22 the referendum making this Law applicable to the taxing
23 district is held; (d) made for any taxing district to pay
24 interest or principal on bonds issued to refund or continue to
25 refund bonds issued after the date on which the referendum
26 making this Law applicable to the taxing district is held if
27 the bonds were approved by referendum after the date on which
28 the referendum making this Law applicable to the taxing
29 district is held; (e) made for any taxing district to pay
30 interest or principal on revenue bonds issued before the date
31 on which the referendum making this Law applicable to the
32 taxing district is held for payment of which a property tax
33 levy or the full faith and credit of the unit of local
34 government is pledged; however, a tax for the payment of
35 interest or principal on those bonds shall be made only after
36 the governing body of the unit of local government finds that

 

 

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1 all other sources for payment are insufficient to make those
2 payments; (f) made for payments under a building commission
3 lease when the lease payments are for the retirement of bonds
4 issued by the commission before the date on which the
5 referendum making this Law applicable to the taxing district is
6 held to pay for the building project; (g) made for payments due
7 under installment contracts entered into before the date on
8 which the referendum making this Law applicable to the taxing
9 district is held; (h) made for payments of principal and
10 interest on limited bonds, as defined in Section 3 of the Local
11 Government Debt Reform Act, in an amount not to exceed the debt
12 service extension base less the amount in items (b), (c), and
13 (e) of this definition for non-referendum obligations, except
14 obligations initially issued pursuant to referendum; (i) made
15 for payments of principal and interest on bonds issued under
16 Section 15 of the Local Government Debt Reform Act; (j) made
17 for a qualified airport authority to pay interest or principal
18 on general obligation bonds issued for the purpose of paying
19 obligations due under, or financing airport facilities
20 required to be acquired, constructed, installed or equipped
21 pursuant to, contracts entered into before March 1, 1996 (but
22 not including any amendments to such a contract taking effect
23 on or after that date); and (k) made to fund expenses of
24 providing joint recreational programs for the handicapped
25 under Section 5-8 of the Park District Code or Section 11-95-14
26 of the Illinois Municipal Code; and (l) made for the expense of
27 conducting elections and maintaining a system of permanent
28 registration of voters under Section 5-1025 of the Counties
29 Code.
30     "Aggregate extension" for all taxing districts to which
31 this Law applies in accordance with paragraph (2) of subsection
32 (e) of Section 18-213 means the annual corporate extension for
33 the taxing district and those special purpose extensions that
34 are made annually for the taxing district, excluding special
35 purpose extensions: (a) made for the taxing district to pay
36 interest or principal on general obligation bonds that were

 

 

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1 approved by referendum; (b) made for any taxing district to pay
2 interest or principal on general obligation bonds issued before
3 the effective date of this amendatory Act of 1997; (c) made for
4 any taxing district to pay interest or principal on bonds
5 issued to refund or continue to refund those bonds issued
6 before the effective date of this amendatory Act of 1997; (d)
7 made for any taxing district to pay interest or principal on
8 bonds issued to refund or continue to refund bonds issued after
9 the effective date of this amendatory Act of 1997 if the bonds
10 were approved by referendum after the effective date of this
11 amendatory Act of 1997; (e) made for any taxing district to pay
12 interest or principal on revenue bonds issued before the
13 effective date of this amendatory Act of 1997 for payment of
14 which a property tax levy or the full faith and credit of the
15 unit of local government is pledged; however, a tax for the
16 payment of interest or principal on those bonds shall be made
17 only after the governing body of the unit of local government
18 finds that all other sources for payment are insufficient to
19 make those payments; (f) made for payments under a building
20 commission lease when the lease payments are for the retirement
21 of bonds issued by the commission before the effective date of
22 this amendatory Act of 1997 to pay for the building project;
23 (g) made for payments due under installment contracts entered
24 into before the effective date of this amendatory Act of 1997;
25 (h) made for payments of principal and interest on limited
26 bonds, as defined in Section 3 of the Local Government Debt
27 Reform Act, in an amount not to exceed the debt service
28 extension base less the amount in items (b), (c), and (e) of
29 this definition for non-referendum obligations, except
30 obligations initially issued pursuant to referendum; (i) made
31 for payments of principal and interest on bonds issued under
32 Section 15 of the Local Government Debt Reform Act; (j) made
33 for a qualified airport authority to pay interest or principal
34 on general obligation bonds issued for the purpose of paying
35 obligations due under, or financing airport facilities
36 required to be acquired, constructed, installed or equipped

 

 

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1 pursuant to, contracts entered into before March 1, 1996 (but
2 not including any amendments to such a contract taking effect
3 on or after that date); and (k) made to fund expenses of
4 providing joint recreational programs for the handicapped
5 under Section 5-8 of the Park District Code or Section 11-95-14
6 of the Illinois Municipal Code; and (l) made for the expense of
7 conducting elections and maintaining a system of permanent
8 registration of voters under Section 5-1025 of the Counties
9 Code.
10     "Debt service extension base" means an amount equal to that
11 portion of the extension for a taxing district for the 1994
12 levy year, or for those taxing districts subject to this Law in
13 accordance with Section 18-213, except for those subject to
14 paragraph (2) of subsection (e) of Section 18-213, for the levy
15 year in which the referendum making this Law applicable to the
16 taxing district is held, or for those taxing districts subject
17 to this Law in accordance with paragraph (2) of subsection (e)
18 of Section 18-213 for the 1996 levy year, constituting an
19 extension for payment of principal and interest on bonds issued
20 by the taxing district without referendum, but not including
21 excluded non-referendum bonds. For park districts (i) that were
22 first subject to this Law in 1991 or 1995 and (ii) whose
23 extension for the 1994 levy year for the payment of principal
24 and interest on bonds issued by the park district without
25 referendum (but not including excluded non-referendum bonds)
26 was less than 51% of the amount for the 1991 levy year
27 constituting an extension for payment of principal and interest
28 on bonds issued by the park district without referendum (but
29 not including excluded non-referendum bonds), "debt service
30 extension base" means an amount equal to that portion of the
31 extension for the 1991 levy year constituting an extension for
32 payment of principal and interest on bonds issued by the park
33 district without referendum (but not including excluded
34 non-referendum bonds). The debt service extension base may be
35 established or increased as provided under Section 18-212.
36 "Excluded non-referendum bonds" means (i) bonds authorized by

 

 

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1 Public Act 88-503 and issued under Section 20a of the Chicago
2 Park District Act for aquarium and museum projects; (ii) bonds
3 issued under Section 15 of the Local Government Debt Reform
4 Act; or (iii) refunding obligations issued to refund or to
5 continue to refund obligations initially issued pursuant to
6 referendum.
7     "Special purpose extensions" include, but are not limited
8 to, extensions for levies made on an annual basis for
9 unemployment and workers' compensation, self-insurance,
10 contributions to pension plans, and extensions made pursuant to
11 Section 6-601 of the Illinois Highway Code for a road
12 district's permanent road fund whether levied annually or not.
13 The extension for a special service area is not included in the
14 aggregate extension.
15     "Aggregate extension base" means the taxing district's
16 last preceding aggregate extension as adjusted under Sections
17 18-215 through 18-230.
18     "Levy year" has the same meaning as "year" under Section
19 1-155.
20     "New property" means (i) the assessed value, after final
21 board of review or board of appeals action, of new improvements
22 or additions to existing improvements on any parcel of real
23 property that increase the assessed value of that real property
24 during the levy year multiplied by the equalization factor
25 issued by the Department under Section 17-30, (ii) the assessed
26 value, after final board of review or board of appeals action,
27 of real property not exempt from real estate taxation, which
28 real property was exempt from real estate taxation for any
29 portion of the immediately preceding levy year, multiplied by
30 the equalization factor issued by the Department under Section
31 17-30, and (iii) in counties that classify in accordance with
32 Section 4 of Article IX of the Illinois Constitution, an
33 incentive property's additional assessed value resulting from
34 a scheduled increase in the level of assessment as applied to
35 the first year final board of review market value. In addition,
36 the county clerk in a county containing a population of

 

 

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1 3,000,000 or more shall include in the 1997 recovered tax
2 increment value for any school district, any recovered tax
3 increment value that was applicable to the 1995 tax year
4 calculations.
5     "Qualified airport authority" means an airport authority
6 organized under the Airport Authorities Act and located in a
7 county bordering on the State of Wisconsin and having a
8 population in excess of 200,000 and not greater than 500,000.
9     "Recovered tax increment value" means, except as otherwise
10 provided in this paragraph, the amount of the current year's
11 equalized assessed value, in the first year after a
12 municipality terminates the designation of an area as a
13 redevelopment project area previously established under the
14 Tax Increment Allocation Development Act in the Illinois
15 Municipal Code, previously established under the Industrial
16 Jobs Recovery Law in the Illinois Municipal Code, or previously
17 established under the Economic Development Area Tax Increment
18 Allocation Act, of each taxable lot, block, tract, or parcel of
19 real property in the redevelopment project area over and above
20 the initial equalized assessed value of each property in the
21 redevelopment project area. For the taxes which are extended
22 for the 1997 levy year, the recovered tax increment value for a
23 non-home rule taxing district that first became subject to this
24 Law for the 1995 levy year because a majority of its 1994
25 equalized assessed value was in an affected county or counties
26 shall be increased if a municipality terminated the designation
27 of an area in 1993 as a redevelopment project area previously
28 established under the Tax Increment Allocation Development Act
29 in the Illinois Municipal Code, previously established under
30 the Industrial Jobs Recovery Law in the Illinois Municipal
31 Code, or previously established under the Economic Development
32 Area Tax Increment Allocation Act, by an amount equal to the
33 1994 equalized assessed value of each taxable lot, block,
34 tract, or parcel of real property in the redevelopment project
35 area over and above the initial equalized assessed value of
36 each property in the redevelopment project area. In the first

 

 

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1 year after a municipality removes a taxable lot, block, tract,
2 or parcel of real property from a redevelopment project area
3 established under the Tax Increment Allocation Development Act
4 in the Illinois Municipal Code, the Industrial Jobs Recovery
5 Law in the Illinois Municipal Code, or the Economic Development
6 Area Tax Increment Allocation Act, "recovered tax increment
7 value" means the amount of the current year's equalized
8 assessed value of each taxable lot, block, tract, or parcel of
9 real property removed from the redevelopment project area over
10 and above the initial equalized assessed value of that real
11 property before removal from the redevelopment project area.
12     Except as otherwise provided in this Section, "limiting
13 rate" means a fraction the numerator of which is the last
14 preceding aggregate extension base times an amount equal to one
15 plus the extension limitation defined in this Section and the
16 denominator of which is the current year's equalized assessed
17 value of all real property in the territory under the
18 jurisdiction of the taxing district during the prior levy year.
19 For those taxing districts that reduced their aggregate
20 extension for the last preceding levy year, the highest
21 aggregate extension in any of the last 3 preceding levy years
22 shall be used for the purpose of computing the limiting rate.
23 The denominator shall not include new property. The denominator
24 shall not include the recovered tax increment value.
25 (Source: P.A. 92-547, eff. 6-13-02; 93-601, eff. 1-1-04;
26 93-606, eff. 11-18-03; 93-612, eff. 11-18-03; revised
27 12-10-03.)
 
28     Section 10. The Counties Code is amended by changing
29 Section 5-1025 as follows:
 
30     (55 ILCS 5/5-1025)  (from Ch. 34, par. 5-1025)
31     Sec. 5-1025. Tax for expense of conducting elections and
32 maintaining system of permanent registration of voters.
33     (a) In counties of more than 1,000,000 inhabitants, a
34 county board may levy and collect, in odd numbered years, a tax

 

 

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1 of not to exceed .05% of the value, as equalized or assessed by
2 the Department of Revenue, of all the taxable property in the
3 county, for the expense of conducting elections and maintaining
4 a system of permanent registration of voters. Such tax shall
5 not be included within any statutory limitation of rate or
6 amount for other county purposes, but shall be excluded
7 therefrom and be in addition thereto and in excess thereof;
8 provided that this tax shall not be levied or collected on
9 property situated within the jurisdiction of any municipal
10 board of election commissioners.
11     (b) In counties of 1,000,000 or fewer inhabitants, a county
12 board may levy and collect, annually, a tax of not to exceed
13 0.05% of the value, as equalized or assessed by the Department
14 of Revenue, of all taxable property in the county, for the
15 expense of conducting elections and maintaining a system of
16 permanent registration of voters, provided that the county
17 shall pay over to any municipal board of election commissioners
18 in the county, for the expense of conducting elections and
19 maintaining a system of permanent registration of voters, the
20 proceeds of the tax collected on property situated within the
21 jurisdiction of that board.
22     The tax imposed under this subsection (b) shall not be
23 included within any statutory limitation of rate or amount for
24 other county purposes, but shall be excluded therefrom and be
25 in addition thereto and in excess thereof.
26     Proceeds of taxes paid over by counties to municipal boards
27 of election commissioners under this subsection (b) shall be in
28 addition to such sums as may be required to be paid by counties
29 under Section 6-70 of the Election Code.
30     (c) Beginning with calendar year 1986 and annually
31 thereafter, until the calendar year that taxes collected under
32 subsection (b) are collected and disbursed, any county with
33 less than 1,000,000 inhabitants shall pay over to any municipal
34 board of election commissioners in the county, for the expense
35 of conducting elections and maintaining a system of permanent
36 registration of voters, an amount at least equal to the

 

 

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1 proceeds of the tax collected on property situated within the
2 jurisdiction of that board under this Section during calendar
3 year 1985; provided, however, such amount shall be increased or
4 decreased annually in proportion to any increase or decrease in
5 the equalized assessed valuation of such municipality. Such
6 amount shall be payable from the tax levied and collected under
7 Section 5-1024.
8 (Source: P.A. 86-962.)
 
9     Section 99. Effective date. This Act takes effect upon
10 becoming law.