98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HB3678

 

Introduced , by Rep. Jack D. Franks

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/18-65
35 ILCS 200/18-71 new
35 ILCS 200/18-80
35 ILCS 200/18-90

    Amends the Property Tax Code. Provides that if in any levy year (1) the tax rate for the sum of all of the funds that are included in a taxing district's aggregate levy exceeds the district's tax rate for those funds in the previous levy year, and (2) the district is not otherwise required to hold a Truth in Taxation hearing, then the corporate authorities of the taxing district must approve, by ordinance or resolution, the total tax rate and hold a public hearing. Contains provisions concerning notice. Effective immediately.


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

 

 

A BILL FOR

 

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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 18-65, 18-80, and 18-90 and by adding Section 18-71 as
6follows:
 
7    (35 ILCS 200/18-65)
8    Sec. 18-65. Restriction on extension. Until it has complied
9with the notice and hearing provisions of this Article, no
10taxing district shall levy an amount of ad valorem tax which is
11more than the lesser of (i) 105% of the amount, exclusive of
12election costs, which has been extended or is estimated will be
13extended, plus any amount abated by the taxing district before
14extension, upon the final aggregate levy of the preceding year
15or (ii) an amount that will result in a final tax rate for the
16aggregate of all funds of the district that is higher than the
17final tax rate for the aggregate of all funds of the district
18for the preceding levy year.
19(Source: P.A. 86-957; 88-455.)
 
20    (35 ILCS 200/18-71 new)
21    Sec. 18-71. Increased tax rate; notice and hearing.
22Notwithstanding any other provision of law, if in any levy

 

 

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1year: (1) a taxing district's aggregate levy will result in a
2tax rate for the sum of all of the funds that are included in
3the district's aggregate levy that is higher than the
4district's tax rate for those funds in the previous levy year,
5and (2) the district is not otherwise required to hold a public
6hearing pursuant to Section 18-70, then, not less than 30 days
7prior to extension, the corporate authorities of the taxing
8district must approve, by ordinance or resolution, the total
9tax rate for all of the funds that are included in the
10district's aggregate levy, and must certify that rate to the
11county clerk. If the taxing district is subject to the Property
12Tax Extension Limitation Law, then the tax rate set forth in
13the ordinance or resolution may not exceed the district's
14limiting rate; however, if an increased limiting rate is
15approved by referendum, as provided in Section 18-190, then the
16tax rate set forth in the ordinance or resolution may not
17exceed the limiting rate approved by the voters. In addition,
18if a taxing district is required to approve a tax rate under
19this Section, then the taxing district must hold a public
20hearing prior to approving the tax rate and must give notice of
21that public hearing in the form and manner provided in Sections
2218-75 and 18-80.
 
23    (35 ILCS 200/18-80)
24    Sec. 18-80. Time and form of notice. The notice shall
25appear not more than 14 days nor less than 7 days prior to the

 

 

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1date of the public hearing. The notice shall be no less than
21/8 page in size, and the smallest type used shall be 12 point
3and shall be enclosed in a black border no less than 1/4 inch
4wide. The notice shall not be placed in that portion of the
5newspaper where legal notices and classified advertisements
6appear. The notice shall be published in substantially the
7following form:
8    Notice of Proposed Property Tax Increase for ... (commonly
9known name of taxing district).
10    I. A public hearing to approve a proposed property tax levy
11increase for ... (legal name of the taxing district)... for ...
12(year) ... will be held on ... (date) ... at ... (time) ... at
13... (location).
14    Any person desiring to appear at the public hearing and
15present testimony to the taxing district may contact ... (name,
16title, address and telephone number of an appropriate
17official).
18    II. The corporate and special purpose property taxes
19extended or abated for ... (preceding year) ... were ...
20(dollar amount of the final aggregate levy as extended, plus
21the amount abated by the taxing district prior to extension).
22    The proposed corporate and special purpose property taxes
23to be levied for ... (current year) ... are ... (dollar amount
24of the proposed aggregate levy). This represents a ...
25(percentage) ... increase over the previous year.
26    III. The property taxes extended for debt service and

 

 

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1public building commission leases for ... (preceding year) ...
2were ... (dollar amount).
3    The estimated property taxes to be levied for debt service
4and public building commission leases for ... (current year)
5... are ... (dollar amount). This represents a ... (percentage
6increase or decrease) ... over the previous year.
7    IV. The total property taxes extended or abated for ...
8(preceding year) ... were ... (dollar amount).
9    The estimated total property taxes to be levied for ...
10(current year) ... are ... (dollar amount). This represents a
11... (percentage increase or decrease) ... over the previous
12year.
13    V. The additional tax extendable against property
14containing a single family residence and having a fair market
15value at the time of this notice of $100,000 is estimated to be
16$...
17    Any notice which includes any information not specified and
18required by this Article shall be an invalid notice.
19    All hearings shall be open to the public. The corporate
20authority of the taxing district shall explain the reasons for
21the proposed increase and shall permit persons desiring to be
22heard an opportunity to present testimony within reasonable
23time limits as it determines.
24(Source: P.A. 92-382, eff. 8-16-01.)
 
25    (35 ILCS 200/18-90)

 

 

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1    Sec. 18-90. Limitation on extension of county clerk. The
2tax levy resolution or ordinance approved in the manner
3provided for in this Article shall be filed with the county
4clerk in the manner and at the time otherwise provided by law.
5No amount that exceeds the amount set forth in Section 18-65
6more than 105% of the amount, exclusive of election costs,
7which has been extended or is estimated to be extended, plus
8any amount abated by the taxing district prior to extension,
9upon the final aggregate levy of the preceding year shall be
10extended unless the tax levy ordinance or resolution is
11accompanied by a certification by the presiding officer of the
12corporate authority certifying compliance with or
13inapplicability of the provisions of Sections 18-60 through
1418-85. An amount extended under Section 18-107 in 1994 for a
15multi-township assessment district that did not file a
16certification of compliance with the Truth in Taxation Law may
17not exceed 105% of the amount, exclusive of election costs,
18that was extended in 1993, plus a proportional amount abated
19before extension, upon the levy or portion of a levy that is
20allocable to assessment purposes in each township that is a
21member of that multi-township assessment district.
22(Source: P.A. 88-455; 88-660, eff. 9-16-94.)
 
23    Section 99. Effective date. This Act takes effect upon
24becoming law.