Sen. Don Harmon

Filed: 5/9/2011

 

 


 

 


 
09700HB0363sam001LRB097 03253 HLH 55296 a

1
AMENDMENT TO HOUSE BILL 363

2    AMENDMENT NO. ______. Amend House Bill 363 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Sections 18-190 and 18-205 as follows:
 
6    (35 ILCS 200/18-190)
7    Sec. 18-190. Direct referendum; new rate or increased
8limiting rate.
9    (a) If a new rate is authorized by statute to be imposed
10without referendum or is subject to a backdoor referendum, as
11defined in Section 28-2 of the Election Code, the governing
12body of the affected taxing district before levying the new
13rate shall submit the new rate to direct referendum under the
14provisions of this Section and of Article 28 of the Election
15Code. Notwithstanding the provisions, requirements, or
16limitations of any other law, any tax levied for the 2005 levy

 

 

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1year and all subsequent levy years by any taxing district
2subject to this Law may be extended at a rate exceeding the
3rate established for that tax by referendum or statute,
4provided that the rate does not exceed the statutory ceiling
5above which the tax is not authorized to be further increased
6either by referendum or in any other manner. Notwithstanding
7the provisions, requirements, or limitations of any other law,
8all taxing districts subject to this Law shall follow the
9provisions of this Section whenever seeking referenda approval
10after March 21, 2006 to (i) levy a new tax rate authorized by
11statute or (ii) increase the limiting rate applicable to the
12taxing district. All taxing districts subject to this Law are
13authorized to seek referendum approval of each proposition
14described and set forth in this Section.
15    The proposition seeking to obtain referendum approval to
16levy a new tax rate as authorized in clause (i) shall be in
17substantially the following form:
18        Shall ... (insert legal name, number, if any, and
19    county or counties of taxing district and geographic or
20    other common name by which a school or community college
21    district is known and referred to), Illinois, be authorized
22    to levy a new tax for ... purposes and have an additional
23    tax of ...% of the equalized assessed value of the taxable
24    property therein extended for such purposes?
25The votes must be recorded as "Yes" or "No".
26    The proposition seeking to obtain referendum approval to

 

 

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1increase the limiting rate as authorized in clause (ii) shall
2be in substantially the following form:
3        Shall the limiting rate under the Property Tax
4    Extension Limitation Law for ... (insert legal name,
5    number, if any, and county or counties of taxing district
6    and geographic or other common name by which a school or
7    community college district is known and referred to),
8    Illinois, be increased by an additional amount equal to
9    ...% above the limiting rate for the purpose of...(insert
10    purpose) for levy year ... (insert the most recent levy
11    year for which the limiting rate of the taxing district is
12    known at the time the submission of the proposition is
13    initiated by the taxing district) and be equal to ...% of
14    the equalized assessed value of the taxable property
15    therein for levy year(s) (insert each levy year for which
16    the increase will be applicable, which years must be
17    consecutive and may not exceed 4)?
18    The votes must be recorded as "Yes" or "No".
19    The ballot for any proposition submitted pursuant to this
20Section shall have printed thereon, but not as a part of the
21proposition submitted, only the following supplemental
22information (which shall be supplied to the election authority
23by the taxing district) in substantially the following form:
24        (1) The approximate amount of taxes extendable at the
25    most recently extended limiting rate is $..., and the
26    approximate amount of taxes extendable if the proposition

 

 

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1    is approved is $....
2        (2) For the ... (insert the first levy year for which
3    the new rate or increased limiting rate will be applicable)
4    levy 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        (3) 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 proposition 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 year
19    is estimated to be $ ....
20        (4) If the proposition is approved, the aggregate
21    extension for ... (insert each levy year for which the
22    increase will apply) will be determined by the limiting
23    rate set forth in the proposition, rather than the
24    otherwise applicable limiting rate calculated under the
25    provisions of the Property Tax Extension Limitation Law
26    (commonly known as the Property Tax Cap Law).

 

 

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1The approximate amount of taxes extendable shown in paragraph
2(1) shall be computed upon the last known equalized assessed
3value of taxable property in the taxing district (at the time
4the submission of the proposition is initiated by the taxing
5district). Paragraph (3) shall be included only if the
6increased limiting rate will be applicable for more than one
7levy year and shall list each levy year for which the increased
8limiting rate will be applicable. The additional tax shown for
9each levy year shall be the approximate dollar amount of the
10increase over the amount of the most recently completed
11extension at the time the submission of the proposition is
12initiated by the taxing district. The approximate amount of the
13additional taxes extendable shall be calculated (i) without
14regard to any property tax exemptions and (ii) based upon the
15percentage level of assessment prescribed for such property by
16statute or by ordinance of the county board in counties which
17classify property for purposes of taxation in accordance with
18Section 4 of Article IX of the Constitution multiplied by the
19most recent final equalization factor certified to the county
20clerk by the Department of Revenue at the time the taxing
21district initiates the submission of the proposition to the
22electors. Paragraph (4) shall be included if the proposition
23concerns a limiting rate increase but shall not be included if
24the proposition concerns a new rate. Any notice required to be
25published in connection with the submission of the proposition
26shall also contain this supplemental information and shall not

 

 

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1contain any other supplemental information regarding the
2proposition. Any error, miscalculation, or inaccuracy in
3computing any amount set forth on the ballot and in the notice
4that is not deliberate shall not invalidate or affect the
5validity of any proposition approved. Notice of the referendum
6shall be published and posted as otherwise required by law, and
7the submission of the proposition shall be initiated as
8provided by law.
9    If a majority of all ballots cast on the proposition are in
10favor of the proposition, the following provisions shall be
11applicable to the extension of taxes for the taxing district:
12        (A) a new tax rate shall be first effective for the
13    levy year in which the new rate is approved;
14        (B) if the proposition provides for a new tax rate, the
15    taxing district is authorized to levy a tax after the
16    canvass of the results of the referendum by the election
17    authority for the purposes for which the tax is authorized;
18        (C) a limiting rate increase shall be first effective
19    for the levy year in which the limiting rate increase is
20    approved, provided that the taxing district may elect to
21    have a limiting rate increase be effective for the levy
22    year prior to the levy year in which the limiting rate
23    increase is approved unless the extension of taxes for the
24    prior levy year occurs 30 days or less after the canvass of
25    the results of the referendum by the election authority in
26    any county in which the taxing district is located;

 

 

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1        (D) in order for the limiting rate increase to be first
2    effective for the levy year prior to the levy year of the
3    referendum, the taxing district must certify its election
4    to have the limiting rate increase be effective for the
5    prior levy year to the clerk of each county in which the
6    taxing district is located not more than 2 days after the
7    date the results of the referendum are canvassed by the
8    election authority; and
9        (E) if the proposition provides for a limiting rate
10    increase, the increase may be effective regardless of
11    whether the proposition is approved before or after the
12    taxing district adopts or files its levy for any levy year.
13    Rates required to extend taxes on levies subject to a
14backdoor referendum in each year there is a levy are not new
15rates or rate increases under this Section if a levy has been
16made for the fund in one or more of the preceding 3 levy years.
17Changes made by this amendatory Act of 1997 to this Section in
18reference to rates required to extend taxes on levies subject
19to a backdoor referendum in each year there is a levy are
20declarative of existing law and not a new enactment.
21    (b) Whenever other applicable law authorizes a taxing
22district subject to the limitation with respect to its
23aggregate extension provided for in this Law to issue bonds or
24other obligations either without referendum or subject to
25backdoor referendum, the taxing district may elect for each
26separate bond issuance to submit the question of the issuance

 

 

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1of the bonds or obligations directly to the voters of the
2taxing district, and if the referendum passes the taxing
3district is not required to comply with any backdoor referendum
4procedures or requirements set forth in the other applicable
5law. The direct referendum shall be initiated by ordinance or
6resolution of the governing body of the taxing district, and
7the question shall be certified to the proper election
8authorities in accordance with the provisions of the Election
9Code.
10(Source: P.A. 96-764, eff. 8-25-09.)
 
11    (35 ILCS 200/18-205)
12    Sec. 18-205. Referendum to increase the extension
13limitation. A taxing district is limited to an extension
14limitation of 5% or the percentage increase in the Consumer
15Price Index during the 12-month calendar year preceding the
16levy year, whichever is less. A taxing district may increase
17its extension limitation for one or more levy years if that
18taxing district holds a referendum before the levy date for the
19first levy year at which a majority of voters voting on the
20issue approves adoption of a higher extension limitation.
21Referenda shall be conducted at a regularly scheduled election
22in accordance with the Election Code. The question shall be
23presented in substantially the following manner for all
24elections held after March 21, 2006:
25        Shall the extension limitation under the Property Tax

 

 

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1    Extension Limitation Law for (insert the legal name,
2    number, if any, and county or counties of the taxing
3    district and geographic or other common name by which a
4    school or community college district is known and referred
5    to), Illinois, be increased from the lesser of 5% or the
6    percentage increase in the Consumer Price Index over the
7    prior levy year to (insert the percentage of the proposed
8    increase)% per year for (insert each levy year for which
9    the increased extension limitation will apply)?
10The votes must be recorded as "Yes" or "No".
11If a majority of voters voting on the issue approves the
12adoption of the increase, the increase shall be applicable for
13each levy year specified.
14    The ballot for any question submitted pursuant to this
15Section shall have printed thereon, but not as a part of the
16question submitted, only the following supplemental
17information (which shall be supplied to the election authority
18by the taxing district) in substantially the following form:
19        (1) For the (insert the first levy year for which the
20    increased extension limitation will be applicable) levy
21    year the approximate amount of the additional tax
22    extendable against property containing a single family
23    residence and having a fair market value at the time of the
24    referendum of $100,000 is estimated to be $....
25        (2) Based upon an average annual percentage increase
26    (or decrease) in the market value of such property of ...%

 

 

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1    (insert percentage equal to the average annual percentage
2    increase or decrease for the prior 3 levy years, at the
3    time the submission of the question is initiated by the
4    taxing district, in the amount of (A) the equalized
5    assessed value of the taxable property in the taxing
6    district less (B) the new property included in the
7    equalized assessed value), the approximate amount of the
8    additional tax extendable against such property for the ...
9    levy year is estimated to be $... and for the ... levy year
10    is estimated to be $....
11    Paragraph (2) shall be included only if the increased
12extension limitation will be applicable for more than one year
13and shall list each levy year for which the increased extension
14limitation will be applicable. The additional tax shown for
15each levy year shall be the approximate dollar amount of the
16increase over the amount of the most recently completed
17extension at the time the submission of the question is
18initiated by the taxing district. The approximate amount of the
19additional tax extendable shall be calculated by using (A) the
20lesser of 5% or the percentage increase in the Consumer Price
21Index for the prior levy year (or an estimate of the percentage
22increase for the prior levy year if the increase is unavailable
23at the time the submission of the question is initiated by the
24taxing district), (B) the percentage increase proposed in the
25question, and (C) the last known equalized assessed value and
26aggregate extension base of the taxing district at the time the

 

 

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1submission of the question is initiated by the taxing district.
2The approximate amount of the tax extendable shall be
3calculated (i) without regard to any property tax exemptions
4and (ii) based upon the percentage level of assessment
5prescribed for such property by statute or by ordinance of the
6county board in counties which classify property for purposes
7of taxation in accordance with Section 4 of Article IX of the
8Constitution multiplied by the most recent final equalization
9factor certified to the county clerk by the Department of
10Revenue at the time the taxing district initiates the
11submission of the proposition to the electors. Any notice
12required to be published in connection with the submission of
13the question shall also contain this supplemental information
14and shall not contain any other supplemental information. Any
15error, miscalculation, or inaccuracy in computing any amount
16set forth on the ballot or in the notice that is not deliberate
17shall not invalidate or affect the validity of any proposition
18approved. Notice of the referendum shall be published and
19posted as otherwise required by law, and the submission of the
20question shall be initiated as provided by law.
21(Source: P.A. 94-976, eff. 6-30-06.)
 
22    Section 99. Effective date. This Act takes effect upon
23becoming law.".