SB1236 EngrossedLRB099 09781 HLH 29993 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
5Section 18-155 and by adding Section 18-156 as follows:
 
6    (35 ILCS 200/18-155)
7    Sec. 18-155. Apportionment of taxes for district in two or
8more counties. The burden of taxation of property in taxing
9districts that lie in more than one county shall be fairly
10apportioned as provided in Article IX, Section 7, of the
11Constitution of 1970.
12    The Department may, and on written request made before July
131 to the Department shall, proceed to apportion the tax burden.
14The request may be made only by an assessor, chief county
15assessment officer, Board of Review, Board of Appeals,
16overlapping taxing district or 25 or more interested taxpayers.
17The request shall specify one or more taxing districts in the
18county which lie in one or more other specified counties, and
19also specify the civil townships, if any, in which the
20overlapping taxing districts lie. When the Department has
21received a written request for equalization for overlapping tax
22districts as provided in this Section, the Department shall
23promptly notify the county clerk and county treasurer of each

 

 

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1county affected by that request that tax bills with respect to
2property in the parts of the county which are affected by the
3request may not be prepared or mailed until the Department
4certifies the apportionment among counties of the taxing
5districts' levies, except as provided in subsection (c) of this
6Section. To apportion, the Department shall:
7    (a) On or before December 31 of that year cause an
8assessment ratio study to be made in each township in which
9each of the named overlapping taxing districts lies, using
10equalized assessed values as certified by the county clerk, and
11an analysis of property transfers prior to January 1 of that
12year. The property transfers shall be in an amount deemed
13reasonable and proper by the Department. The Department may
14conduct hearings, at which the evidence shall be limited to the
15written presentation of assessment ratio study data.
16    (b) Request from the County Clerk in each County in which
17the overlapping taxing districts lie, certification of the
18portion of the assessed value of the prior year for each
19overlapping taxing district's portion of each township.
20Beginning with the 1999 taxable year, for those counties that
21classify property by county ordinance pursuant to subsection
22(b) of Section 4 of Article IX of the Illinois Constitution,
23the certification shall be listed by property class as provided
24in the classification ordinance. The clerk shall return the
25certification within 30 days of receipt of the request.
26    (c) Use the township assessment ratio studies to apportion

 

 

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1the amount to be raised by taxation upon property within the
2district so that each county in which the district lies bears
3that burden of taxation as though all parts of the overlapping
4taxing district had been assessed at the same proportion of
5actual value. The Department shall certify to each County
6Clerk, by March 15, the percent of burden. Except as provided
7below, the County Clerk shall apply the percentage to the
8extension as provided in Section 18-45 to determine the amount
9of tax to be raised in the county.
10    If the Department does not certify the percent of burden in
11the time prescribed, the county clerk shall use the most recent
12prior certification to determine the amount of tax to be raised
13in the county.
14    If the use of a prior certified percentage results in over
15or under extension for the overlapping taxing district in the
16county using same, the county clerk shall make appropriate
17adjustments in the subsequent year, except as provided by
18Section 18-156. Any adjustments necessitated by the procedure
19authorized by this Section shall be made by increasing or
20decreasing the tax extension by fund for each taxing district
21where a prior certified percentage was used. No tax rate limit
22shall render any part of a tax levy illegally excessive which
23has been apportioned as herein provided. The percentages
24certified by the Department shall remain until changed by
25reason of another assessment ratio study made under this
26Section.

 

 

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1    To determine whether an overlapping district has met any
2qualifying rate prescribed by law for eligibility for State
3aid, the tax rate of the district shall be considered to be
4that rate which would have produced the same amount of revenue
5had the taxes of the district been extended at a uniform rate
6throughout the district, even if by application of this Section
7the actual rate of extension in a portion of the district is
8less than the qualifying rate.
9(Source: P.A. 90-594, eff. 6-24-98.)
 
10    (35 ILCS 200/18-156 new)
11    Sec. 18-156. Correction of apportionment of taxes for a
12district in 2 or more counties.
13    (a) Definitions. For the purposes of this Section, these
14definitions shall apply:
15    "Apportioned property tax levy" means the total property
16tax extension of a taxing district in one or more counties that
17has been apportioned by the Department pursuant to Section
1818-155.
19    "Over-apportionment" means that any single county's share
20of an apportioned property tax levy is subsequently determined
21to exceed 105% of what that county's share should have been.
22    (b) If, subsequent to the calculation of an apportioned
23property tax levy, the Department determines that an
24over-apportionment has taken place, the Department shall
25notify the county clerk and county treasurer of each county

 

 

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1affected by the incorrect apportionment and shall provide those
2county clerks and county treasurers with correct apportionment
3data.
4    (c) If the notification under this Section is made prior to
5the due date of the final installment of property tax payments
6for that taxable year, the county treasurer of a county where
7an over-apportionment has taken place may, at the treasurer's
8sole discretion, issue a refund of the over-apportioned amount
9by either a reduced final installment, a refund of taxes paid,
10or both, to each taxpayer who is entitled to a refund because
11of the over-apportionment. Additionally, if the treasurer of
12the county where an over-apportionment has taken place issues a
13refund under this subsection, the county treasurer of each
14other county affected by the incorrect apportionment shall
15issue a corrected final installment or an additional bill for
16the amount owed as a result of the under-apportionment of that
17county's share of the property tax levy to each taxpayer whose
18taxes were underpaid as a result of the apportionment error.
19    (d) Any refund issued under subsection (c) due to any
20over-apportionment shall be made from funds held by the county
21treasurer for the specific taxing district that was the subject
22of the over-apportionment; once those funds have been disbursed
23to the taxing districts, the authority of the county treasurer
24to issue refunds under subsection (c) ends.
25    (e) This Section applies for taxable year 2015 and
26thereafter.
 

 

 

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1    Section 99. Effective date. This Act takes effect upon
2becoming law.