Sen. Thomas Cullerton

Filed: 4/17/2015

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 1236

2    AMENDMENT NO. ______. Amend Senate Bill 1236, AS AMENDED,
3by replacing everything after the enacting clause with the
4following:
 
5    "Section 5. The Property Tax Code is amended by changing
6Section 18-155 and by adding Section 18-156 as follows:
 
7    (35 ILCS 200/18-155)
8    Sec. 18-155. Apportionment of taxes for district in two or
9more counties. The burden of taxation of property in taxing
10districts that lie in more than one county shall be fairly
11apportioned as provided in Article IX, Section 7, of the
12Constitution of 1970.
13    The Department may, and on written request made before July
141 to the Department shall, proceed to apportion the tax burden.
15The request may be made only by an assessor, chief county
16assessment officer, Board of Review, Board of Appeals,

 

 

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1overlapping taxing district or 25 or more interested taxpayers.
2The request shall specify one or more taxing districts in the
3county which lie in one or more other specified counties, and
4also specify the civil townships, if any, in which the
5overlapping taxing districts lie. When the Department has
6received a written request for equalization for overlapping tax
7districts as provided in this Section, the Department shall
8promptly notify the county clerk and county treasurer of each
9county affected by that request that tax bills with respect to
10property in the parts of the county which are affected by the
11request may not be prepared or mailed until the Department
12certifies the apportionment among counties of the taxing
13districts' levies, except as provided in subsection (c) of this
14Section. To apportion, the Department shall:
15    (a) On or before December 31 of that year cause an
16assessment ratio study to be made in each township in which
17each of the named overlapping taxing districts lies, using
18equalized assessed values as certified by the county clerk, and
19an analysis of property transfers prior to January 1 of that
20year. The property transfers shall be in an amount deemed
21reasonable and proper by the Department. The Department may
22conduct hearings, at which the evidence shall be limited to the
23written presentation of assessment ratio study data.
24    (b) Request from the County Clerk in each County in which
25the overlapping taxing districts lie, certification of the
26portion of the assessed value of the prior year for each

 

 

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1overlapping taxing district's portion of each township.
2Beginning with the 1999 taxable year, for those counties that
3classify property by county ordinance pursuant to subsection
4(b) of Section 4 of Article IX of the Illinois Constitution,
5the certification shall be listed by property class as provided
6in the classification ordinance. The clerk shall return the
7certification within 30 days of receipt of the request.
8    (c) Use the township assessment ratio studies to apportion
9the amount to be raised by taxation upon property within the
10district so that each county in which the district lies bears
11that burden of taxation as though all parts of the overlapping
12taxing district had been assessed at the same proportion of
13actual value. The Department shall certify to each County
14Clerk, by March 15, the percent of burden. Except as provided
15below, the County Clerk shall apply the percentage to the
16extension as provided in Section 18-45 to determine the amount
17of tax to be raised in the county.
18    If the Department does not certify the percent of burden in
19the time prescribed, the county clerk shall use the most recent
20prior certification to determine the amount of tax to be raised
21in the county.
22    If the use of a prior certified percentage results in over
23or under extension for the overlapping taxing district in the
24county using same, the county clerk shall make appropriate
25adjustments in the subsequent year, except as provided by
26Section 18-156. Any adjustments necessitated by the procedure

 

 

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1authorized by this Section shall be made by increasing or
2decreasing the tax extension by fund for each taxing district
3where a prior certified percentage was used. No tax rate limit
4shall render any part of a tax levy illegally excessive which
5has been apportioned as herein provided. The percentages
6certified by the Department shall remain until changed by
7reason of another assessment ratio study made under this
8Section.
9    To determine whether an overlapping district has met any
10qualifying rate prescribed by law for eligibility for State
11aid, the tax rate of the district shall be considered to be
12that rate which would have produced the same amount of revenue
13had the taxes of the district been extended at a uniform rate
14throughout the district, even if by application of this Section
15the actual rate of extension in a portion of the district is
16less than the qualifying rate.
17(Source: P.A. 90-594, eff. 6-24-98.)
 
18    (35 ILCS 200/18-156 new)
19    Sec. 18-156. Correction of apportionment of taxes for a
20district in 2 or more counties.
21    (a) Definitions. For the purposes of this Section, these
22definitions shall apply:
23    "Apportioned property tax levy" means the total property
24tax extension of a taxing district in one or more counties that
25has been apportioned by the Department pursuant to Section

 

 

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118-155.
2    "Over-apportionment" means that any single county's share
3of an apportioned property tax levy is subsequently determined
4to exceed 105% of what that county's share should have been.
5    (b) If, subsequent to the calculation of an apportioned
6property tax levy, the Department determines that an
7over-apportionment has taken place, the Department shall
8notify the county clerk and county treasurer of each county
9affected by the incorrect apportionment and shall provide those
10county clerks and county treasurers with correct apportionment
11data.
12    (c) If the notification under this Section is made prior to
13the due date of the final installment of property tax payments
14for that taxable year, the county treasurer of a county where
15an over-apportionment has taken place may, at the treasurer's
16sole discretion, issue a refund of the over-apportioned amount
17by either a reduced final installment, a refund of taxes paid,
18or both, to each taxpayer who is entitled to a refund because
19of the over-apportionment. Additionally, if the treasurer of
20the county where an over-apportionment has taken place issues a
21refund under this subsection, the county treasurer of each
22other county affected by the incorrect apportionment shall
23issue a corrected final installment or an additional bill for
24the amount owed as a result of the under-apportionment of that
25county's share of the property tax levy to each taxpayer whose
26taxes were underpaid as a result of the apportionment error.

 

 

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1    (d) Any refund issued under subsection (c) due to any
2over-apportionment shall be made from funds held by the county
3treasurer for the specific taxing district that was the subject
4of the over-apportionment; once those funds have been disbursed
5to the taxing districts, the authority of the county treasurer
6to issue refunds under subsection (c) ends.
7    (e) This Section applies for taxable year 2015 and
8thereafter.
 
9    Section 99. Effective date. This Act takes effect upon
10becoming law.".