Rep. Michael J. Zalewski

Filed: 5/11/2012

 

 


 

 


 
09700SB3314ham001LRB097 19252 HLH 69348 a

1
AMENDMENT TO SENATE BILL 3314

2    AMENDMENT NO. ______. Amend Senate Bill 3314 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 shown in paragraphs (2) and (3)
14shall be calculated by multiplying $100,000 (the fair market
15value of the property without regard to any property tax
16exemptions) by (i) the percentage level of assessment
17prescribed for that property by statute, or by ordinance of the
18county board in counties that classify property for purposes of
19taxation in accordance with Section 4 of Article IX of the
20Illinois Constitution; (ii) the most recent final equalization
21factor certified to the county clerk by the Department of
22Revenue at the time the taxing district initiates the
23submission of the proposition to the electors; and (iii) either
24the new rate or the amount by which the limiting rate is to be
25increased. This amendatory Act of the 97th General Assembly is
26intended to clarify the existing requirements of this Section,

 

 

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1and shall not be construed to validate any prior non-compliant
2referendum language. (i) without regard to any property tax
3exemptions and (ii) based upon the percentage level of
4assessment prescribed for such property by statute or by
5ordinance of the county board in counties which classify
6property for purposes of taxation in accordance with Section 4
7of Article IX of the Constitution. Paragraph (4) shall be
8included if the proposition concerns a limiting rate increase
9but shall not be included if the proposition concerns a new
10rate. Any notice required to be published in connection with
11the submission of the proposition shall also contain this
12supplemental information and shall not contain any other
13supplemental information regarding the proposition. Any error,
14miscalculation, or inaccuracy in computing any amount set forth
15on the ballot and in the notice that is not deliberate shall
16not invalidate or affect the validity of any proposition
17approved. Notice of the referendum shall be published and
18posted as otherwise required by law, and the submission of the
19proposition shall be initiated as provided by law.
20    If a majority of all ballots cast on the proposition are in
21favor of the proposition, the following provisions shall be
22applicable to the extension of taxes for the taxing district:
23        (A) a new tax rate shall be first effective for the
24    levy year in which the new rate is approved;
25        (B) if the proposition provides for a new tax rate, the
26    taxing district is authorized to levy a tax after the

 

 

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1    canvass of the results of the referendum by the election
2    authority for the purposes for which the tax is authorized;
3        (C) a limiting rate increase shall be first effective
4    for the levy year in which the limiting rate increase is
5    approved, provided that the taxing district may elect to
6    have a limiting rate increase be effective for the levy
7    year prior to the levy year in which the limiting rate
8    increase is approved unless the extension of taxes for the
9    prior levy year occurs 30 days or less after the canvass of
10    the results of the referendum by the election authority in
11    any county in which the taxing district is located;
12        (D) in order for the limiting rate increase to be first
13    effective for the levy year prior to the levy year of the
14    referendum, the taxing district must certify its election
15    to have the limiting rate increase be effective for the
16    prior levy year to the clerk of each county in which the
17    taxing district is located not more than 2 days after the
18    date the results of the referendum are canvassed by the
19    election authority; and
20        (E) if the proposition provides for a limiting rate
21    increase, the increase may be effective regardless of
22    whether the proposition is approved before or after the
23    taxing district adopts or files its levy for any levy year.
24    Rates required to extend taxes on levies subject to a
25backdoor referendum in each year there is a levy are not new
26rates or rate increases under this Section if a levy has been

 

 

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1made for the fund in one or more of the preceding 3 levy years.
2Changes made by this amendatory Act of 1997 to this Section in
3reference to rates required to extend taxes on levies subject
4to a backdoor referendum in each year there is a levy are
5declarative of existing law and not a new enactment.
6    (b) Whenever other applicable law authorizes a taxing
7district subject to the limitation with respect to its
8aggregate extension provided for in this Law to issue bonds or
9other obligations either without referendum or subject to
10backdoor referendum, the taxing district may elect for each
11separate bond issuance to submit the question of the issuance
12of the bonds or obligations directly to the voters of the
13taxing district, and if the referendum passes the taxing
14district is not required to comply with any backdoor referendum
15procedures or requirements set forth in the other applicable
16law. The direct referendum shall be initiated by ordinance or
17resolution of the governing body of the taxing district, and
18the question shall be certified to the proper election
19authorities in accordance with the provisions of the Election
20Code.
21(Source: P.A. 96-764, eff. 8-25-09.)
 
22    (35 ILCS 200/18-205)
23    Sec. 18-205. Referendum to increase the extension
24limitation. A taxing district is limited to an extension
25limitation of 5% or the percentage increase in the Consumer

 

 

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

 

 

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

 

 

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1increase over the amount of the most recently completed
2extension at the time the submission of the question is
3initiated by the taxing district. The approximate amount of the
4additional tax extendable shown in paragraphs (1) and (2) shall
5be calculated by multiplying $100,000 (the fair market value of
6the property without regard to any property tax exemptions) by
7(i) the percentage level of assessment prescribed for that
8property by statute, or by ordinance of the county board in
9counties that classify property for purposes of taxation in
10accordance with Section 4 of Article IX of the Illinois
11Constitution; (ii) the most recent final equalization factor
12certified to the county clerk by the Department of Revenue at
13the time the taxing district initiates the submission of the
14proposition to the electors; (iii) the last known aggregate
15extension base of the taxing district at the time the
16submission of the question is initiated by the taxing district;
17and (iv) the difference between the percentage increase
18proposed in the question and the lesser of 5% or the percentage
19increase in the Consumer Price Index for the prior levy year
20(or an estimate of the percentage increase for the prior levy
21year if the increase is unavailable at the time the submission
22of the question is initiated by the taxing district); and
23dividing the result by the last known equalized assessed value
24of the taxing district at the time the submission of the
25question is initiated by the taxing district. This amendatory
26Act of the 97th General Assembly is intended to clarify the

 

 

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1existing requirements of this Section, and shall not be
2construed to validate any prior non-compliant referendum
3language. using (A) the lesser of 5% or the percentage increase
4in the Consumer Price Index for the prior levy year (or an
5estimate of the percentage increase for the prior levy year if
6the increase is unavailable at the time the submission of the
7question is initiated by the taxing district), (B) the
8percentage increase proposed in the question, and (C) the last
9known equalized assessed value and aggregate extension base of
10the taxing district at the time the submission of the question
11is initiated by the taxing district. The approximate amount of
12the tax extendable shall be calculated (i) without regard to
13any property tax exemptions and (ii) based upon the percentage
14level of assessment prescribed for such property by statute or
15by ordinance of the county board in counties which classify
16property for purposes of taxation in accordance with Section 4
17of Article IX of the Constitution. Any notice required to be
18published in connection with the submission of the question
19shall also contain this supplemental information and shall not
20contain any other supplemental information. Any error,
21miscalculation, or inaccuracy in computing any amount set forth
22on the ballot or in the notice that is not deliberate shall not
23invalidate or affect the validity of any proposition approved.
24Notice of the referendum shall be published and posted as
25otherwise required by law, and the submission of the question
26shall be initiated as provided by law.

 

 

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1(Source: P.A. 94-976, eff. 6-30-06.)
 
2    Section 99. Effective date. This Act takes effect upon
3becoming law.".