Illinois General Assembly - Full Text of HB3824
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Full Text of HB3824  102nd General Assembly

HB3824 102ND GENERAL ASSEMBLY

  
  

 


 
102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB3824

 

Introduced 2/22/2021, by Rep. Anthony DeLuca

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/18-185
35 ILCS 200/18-205
35 ILCS 200/18-213
35 ILCS 200/18-214
35 ILCS 200/18-242 new

    Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that, for the 2022 and 2023 levy year, the term "taxing district" means all taxing districts in the State, including home rule units, but does not include a taxing district with a population of less than 25,000, unless that taxing district was subject to the Property Tax Extension Limitation Law on the effective date of the amendatory Act or was made subject to the Law by referendum. Provides that, for the 2022 and 2023 levy year, the extension limitation is 0% or the rate of increase approved by the voters. Limits home rule powers. Effective immediately.


LRB102 10164 HLH 22462 b

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

 

 

A BILL FOR

 

HB3824LRB102 10164 HLH 22462 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
5Sections 18-185, 18-205, 18-213, and 18-214 and by adding
6Section 18-242 as follows:
 
7    (35 ILCS 200/18-185)
8    Sec. 18-185. Short title; definitions. This Division 5
9may be cited as the Property Tax Extension Limitation Law. As
10used in this Division 5:
11    "Consumer Price Index" means the Consumer Price Index for
12All Urban Consumers for all items published by the United
13States Department of Labor.
14    "Extension limitation" means, for taxable levy years other
15than levy years 2022 and 2023, (a) the lesser of 5% or the
16percentage increase in the Consumer Price Index during the
1712-month calendar year preceding the levy year or (b) the rate
18of increase approved by voters under Section 18-205. For levy
19years 2022 and 2023, except with respect to a taxing district
20with a population of less than 25,000, "extension limitation"
21means 0% or the rate of increase approved by the voters under
22Section 18-205. In the case of a taxing district with a
23population of less than 25,000, "extension limitation" means

 

 

HB3824- 2 -LRB102 10164 HLH 22462 b

1(a) the lesser of 5% or the percentage increase in the Consumer
2Price Index during the 12-month calendar year preceding the
3levy year or (b) the rate of increase approved by voters under
4Section 18-205.
5    "Affected county" means a county of 3,000,000 or more
6inhabitants or a county contiguous to a county of 3,000,000 or
7more inhabitants.
8    "Taxing district" has the same meaning provided in Section
91-150, except as otherwise provided in this Section. For the
101991 through 1994 levy years only, "taxing district" includes
11only each non-home rule taxing district having the majority of
12its 1990 equalized assessed value within any county or
13counties contiguous to a county with 3,000,000 or more
14inhabitants. Beginning with the 1995 levy year, "taxing
15district" includes only each non-home rule taxing district
16subject to this Law before the 1995 levy year and each non-home
17rule taxing district not subject to this Law before the 1995
18levy year having the majority of its 1994 equalized assessed
19value in an affected county or counties. Beginning with the
20levy year in which this Law becomes applicable to a taxing
21district as provided in Section 18-213, "taxing district" also
22includes those taxing districts made subject to this Law as
23provided in Section 18-213. For the 2022 and 2023 levy years,
24"taxing district" has the same meaning provided in Section
251-150 and includes home rule units, but does not include a
26taxing district with a population of less than 25,000, unless

 

 

HB3824- 3 -LRB102 10164 HLH 22462 b

1that taxing district was subject to this Law on the effective
2date of this amendatory Act of the 102nd General Assembly or
3was made subject to this Law under Section 18-213.
4    "Aggregate extension" for taxing districts to which this
5Law applied before the 1995 levy year means the annual
6corporate extension for the taxing district and those special
7purpose extensions that are made annually for the taxing
8district, excluding special purpose extensions: (a) made for
9the taxing district to pay interest or principal on general
10obligation bonds that were approved by referendum; (b) made
11for any taxing district to pay interest or principal on
12general obligation bonds issued before October 1, 1991; (c)
13made for any taxing district to pay interest or principal on
14bonds issued to refund or continue to refund those bonds
15issued before October 1, 1991; (d) made for any taxing
16district to pay interest or principal on bonds issued to
17refund or continue to refund bonds issued after October 1,
181991 that were approved by referendum; (e) made for any taxing
19district to pay interest or principal on revenue bonds issued
20before October 1, 1991 for payment of which a property tax levy
21or the full faith and credit of the unit of local government is
22pledged; however, a tax for the payment of interest or
23principal on those bonds shall be made only after the
24governing body of the unit of local government finds that all
25other sources for payment are insufficient to make those
26payments; (f) made for payments under a building commission

 

 

HB3824- 4 -LRB102 10164 HLH 22462 b

1lease when the lease payments are for the retirement of bonds
2issued by the commission before October 1, 1991, to pay for the
3building project; (g) made for payments due under installment
4contracts entered into before October 1, 1991; (h) made for
5payments of principal and interest on bonds issued under the
6Metropolitan Water Reclamation District Act to finance
7construction projects initiated before October 1, 1991; (i)
8made for payments of principal and interest on limited bonds,
9as defined in Section 3 of the Local Government Debt Reform
10Act, in an amount not to exceed the debt service extension base
11less the amount in items (b), (c), (e), and (h) of this
12definition for non-referendum obligations, except obligations
13initially issued pursuant to referendum; (j) made for payments
14of principal and interest on bonds issued under Section 15 of
15the Local Government Debt Reform Act; (k) made by a school
16district that participates in the Special Education District
17of Lake County, created by special education joint agreement
18under Section 10-22.31 of the School Code, for payment of the
19school district's share of the amounts required to be
20contributed by the Special Education District of Lake County
21to the Illinois Municipal Retirement Fund under Article 7 of
22the Illinois Pension Code; the amount of any extension under
23this item (k) shall be certified by the school district to the
24county clerk; (l) made to fund expenses of providing joint
25recreational programs for persons with disabilities under
26Section 5-8 of the Park District Code or Section 11-95-14 of

 

 

HB3824- 5 -LRB102 10164 HLH 22462 b

1the Illinois Municipal Code; (m) made for temporary relocation
2loan repayment purposes pursuant to Sections 2-3.77 and
317-2.2d of the School Code; (n) made for payment of principal
4and interest on any bonds issued under the authority of
5Section 17-2.2d of the School Code; (o) made for contributions
6to a firefighter's pension fund created under Article 4 of the
7Illinois Pension Code, to the extent of the amount certified
8under item (5) of Section 4-134 of the Illinois Pension Code;
9and (p) made for road purposes in the first year after a
10township assumes the rights, powers, duties, assets, property,
11liabilities, obligations, and responsibilities of a road
12district abolished under the provisions of Section 6-133 of
13the Illinois Highway Code.
14    "Aggregate extension" for the taxing districts to which
15this Law did not apply before the 1995 levy year (except taxing
16districts subject to this Law in accordance with Section
1718-213) means the annual corporate extension for the taxing
18district and those special purpose extensions that are made
19annually for the taxing district, excluding special purpose
20extensions: (a) made for the taxing district to pay interest
21or principal on general obligation bonds that were approved by
22referendum; (b) made for any taxing district to pay interest
23or principal on general obligation bonds issued before March
241, 1995; (c) made for any taxing district to pay interest or
25principal on bonds issued to refund or continue to refund
26those bonds issued before March 1, 1995; (d) made for any

 

 

HB3824- 6 -LRB102 10164 HLH 22462 b

1taxing district to pay interest or principal on bonds issued
2to refund or continue to refund bonds issued after March 1,
31995 that were approved by referendum; (e) made for any taxing
4district to pay interest or principal on revenue bonds issued
5before March 1, 1995 for payment of which a property tax levy
6or the full faith and credit of the unit of local government is
7pledged; however, a tax for the payment of interest or
8principal on those bonds shall be made only after the
9governing body of the unit of local government finds that all
10other sources for payment are insufficient to make those
11payments; (f) made for payments under a building commission
12lease when the lease payments are for the retirement of bonds
13issued by the commission before March 1, 1995 to pay for the
14building project; (g) made for payments due under installment
15contracts entered into before March 1, 1995; (h) made for
16payments of principal and interest on bonds issued under the
17Metropolitan Water Reclamation District Act to finance
18construction projects initiated before October 1, 1991; (h-4)
19made for stormwater management purposes by the Metropolitan
20Water Reclamation District of Greater Chicago under Section 12
21of the Metropolitan Water Reclamation District Act; (i) made
22for payments of principal and interest on limited bonds, as
23defined in Section 3 of the Local Government Debt Reform Act,
24in an amount not to exceed the debt service extension base less
25the amount in items (b), (c), and (e) of this definition for
26non-referendum obligations, except obligations initially

 

 

HB3824- 7 -LRB102 10164 HLH 22462 b

1issued pursuant to referendum and bonds described in
2subsection (h) of this definition; (j) made for payments of
3principal and interest on bonds issued under Section 15 of the
4Local Government Debt Reform Act; (k) made for payments of
5principal and interest on bonds authorized by Public Act
688-503 and issued under Section 20a of the Chicago Park
7District Act for aquarium or museum projects; (l) made for
8payments of principal and interest on bonds authorized by
9Public Act 87-1191 or 93-601 and (i) issued pursuant to
10Section 21.2 of the Cook County Forest Preserve District Act,
11(ii) issued under Section 42 of the Cook County Forest
12Preserve District Act for zoological park projects, or (iii)
13issued under Section 44.1 of the Cook County Forest Preserve
14District Act for botanical gardens projects; (m) made pursuant
15to Section 34-53.5 of the School Code, whether levied annually
16or not; (n) made to fund expenses of providing joint
17recreational programs for persons with disabilities under
18Section 5-8 of the Park District Code or Section 11-95-14 of
19the Illinois Municipal Code; (o) made by the Chicago Park
20District for recreational programs for persons with
21disabilities under subsection (c) of Section 7.06 of the
22Chicago Park District Act; (p) made for contributions to a
23firefighter's pension fund created under Article 4 of the
24Illinois Pension Code, to the extent of the amount certified
25under item (5) of Section 4-134 of the Illinois Pension Code;
26(q) made by Ford Heights School District 169 under Section

 

 

HB3824- 8 -LRB102 10164 HLH 22462 b

117-9.02 of the School Code; and (r) made for the purpose of
2making employer contributions to the Public School Teachers'
3Pension and Retirement Fund of Chicago under Section 34-53 of
4the School Code.
5    "Aggregate extension" for all taxing districts to which
6this Law applies in accordance with Section 18-213, except for
7those taxing districts subject to paragraph (2) of subsection
8(e) of Section 18-213, means the annual corporate extension
9for the taxing district and those special purpose extensions
10that are made annually for the taxing district, excluding
11special purpose extensions: (a) made for the taxing district
12to pay interest or principal on general obligation bonds that
13were approved by referendum; (b) made for any taxing district
14to pay interest or principal on general obligation bonds
15issued before the date on which the referendum making this Law
16applicable to the taxing district is held; (c) made for any
17taxing district to pay interest or principal on bonds issued
18to refund or continue to refund those bonds issued before the
19date on which the referendum making this Law applicable to the
20taxing district is held; (d) made for any taxing district to
21pay interest or principal on bonds issued to refund or
22continue to refund bonds issued after the date on which the
23referendum making this Law applicable to the taxing district
24is held if the bonds were approved by referendum after the date
25on which the referendum making this Law applicable to the
26taxing district is held; (e) made for any taxing district to

 

 

HB3824- 9 -LRB102 10164 HLH 22462 b

1pay interest or principal on revenue bonds issued before the
2date on which the referendum making this Law applicable to the
3taxing district is held for payment of which a property tax
4levy or the full faith and credit of the unit of local
5government is pledged; however, a tax for the payment of
6interest or principal on those bonds shall be made only after
7the governing body of the unit of local government finds that
8all other sources for payment are insufficient to make those
9payments; (f) made for payments under a building commission
10lease when the lease payments are for the retirement of bonds
11issued by the commission before the date on which the
12referendum making this Law applicable to the taxing district
13is held to pay for the building project; (g) made for payments
14due under installment contracts entered into before the date
15on which the referendum making this Law applicable to the
16taxing district is held; (h) made for payments of principal
17and interest on limited bonds, as defined in Section 3 of the
18Local Government Debt Reform Act, in an amount not to exceed
19the debt service extension base less the amount in items (b),
20(c), and (e) of this definition for non-referendum
21obligations, except obligations initially issued pursuant to
22referendum; (i) made for payments of principal and interest on
23bonds issued under Section 15 of the Local Government Debt
24Reform Act; (j) made for a qualified airport authority to pay
25interest or principal on general obligation bonds issued for
26the purpose of paying obligations due under, or financing

 

 

HB3824- 10 -LRB102 10164 HLH 22462 b

1airport facilities required to be acquired, constructed,
2installed or equipped pursuant to, contracts entered into
3before March 1, 1996 (but not including any amendments to such
4a contract taking effect on or after that date); (k) made to
5fund expenses of providing joint recreational programs for
6persons with disabilities under Section 5-8 of the Park
7District Code or Section 11-95-14 of the Illinois Municipal
8Code; (l) made for contributions to a firefighter's pension
9fund created under Article 4 of the Illinois Pension Code, to
10the extent of the amount certified under item (5) of Section
114-134 of the Illinois Pension Code; and (m) made for the taxing
12district to pay interest or principal on general obligation
13bonds issued pursuant to Section 19-3.10 of the School Code.
14    "Aggregate extension" for all taxing districts to which
15this Law applies in accordance with paragraph (2) of
16subsection (e) of Section 18-213 means the annual corporate
17extension for the taxing district and those special purpose
18extensions that are made annually for the taxing district,
19excluding special purpose extensions: (a) made for the taxing
20district to pay interest or principal on general obligation
21bonds that were approved by referendum; (b) made for any
22taxing district to pay interest or principal on general
23obligation bonds issued before March 7, 1997 (the effective
24date of Public Act 89-718) this amendatory Act of 1997; (c)
25made for any taxing district to pay interest or principal on
26bonds issued to refund or continue to refund those bonds

 

 

HB3824- 11 -LRB102 10164 HLH 22462 b

1issued before March 7, 1997 (the effective date of Public Act
289-718) this amendatory Act of 1997; (d) made for any taxing
3district to pay interest or principal on bonds issued to
4refund or continue to refund bonds issued after March 7, 1997
5(the effective date of Public Act 89-718) this amendatory Act
6of 1997 if the bonds were approved by referendum after March 7,
71997 (the effective date of Public Act 89-718) this amendatory
8Act of 1997; (e) made for any taxing district to pay interest
9or principal on revenue bonds issued before March 7, 1997 (the
10effective date of Public Act 89-718) this amendatory Act of
111997 for payment of which a property tax levy or the full faith
12and credit of the unit of local government is pledged;
13however, a tax for the payment of interest or principal on
14those bonds shall be made only after the governing body of the
15unit of local government finds that all other sources for
16payment are insufficient to make those payments; (f) made for
17payments under a building commission lease when the lease
18payments are for the retirement of bonds issued by the
19commission before March 7, 1997 (the effective date of Public
20Act 89-718) this amendatory Act of 1997 to pay for the building
21project; (g) made for payments due under installment contracts
22entered into before March 7, 1997 (the effective date of
23Public Act 89-718) this amendatory Act of 1997; (h) made for
24payments of principal and interest on limited bonds, as
25defined in Section 3 of the Local Government Debt Reform Act,
26in an amount not to exceed the debt service extension base less

 

 

HB3824- 12 -LRB102 10164 HLH 22462 b

1the amount in items (b), (c), and (e) of this definition for
2non-referendum obligations, except obligations initially
3issued pursuant to referendum; (i) made for payments of
4principal and interest on bonds issued under Section 15 of the
5Local Government Debt Reform Act; (j) made for a qualified
6airport authority to pay interest or principal on general
7obligation bonds issued for the purpose of paying obligations
8due under, or financing airport facilities required to be
9acquired, constructed, installed or equipped pursuant to,
10contracts entered into before March 1, 1996 (but not including
11any amendments to such a contract taking effect on or after
12that date); (k) made to fund expenses of providing joint
13recreational programs for persons with disabilities under
14Section 5-8 of the Park District Code or Section 11-95-14 of
15the Illinois Municipal Code; and (l) made for contributions to
16a firefighter's pension fund created under Article 4 of the
17Illinois Pension Code, to the extent of the amount certified
18under item (5) of Section 4-134 of the Illinois Pension Code.
19    "Aggregate extension" means, for taxing districts that
20became subject to this Law as a result of this amendatory Act
21of the 102nd General Assembly, the annual corporate extension
22for the taxing district and those special purpose extensions
23that are made annually for the taxing district, excluding
24special purpose extensions made for debt service or for
25contributions to a pension fund.
26    "Debt service extension base" means an amount equal to

 

 

HB3824- 13 -LRB102 10164 HLH 22462 b

1that portion of the extension for a taxing district for the
21994 levy year, or for those taxing districts subject to this
3Law in accordance with Section 18-213, except for those
4subject to paragraph (2) of subsection (e) of Section 18-213,
5for the levy year in which the referendum making this Law
6applicable to the taxing district is held, or for those taxing
7districts subject to this Law in accordance with paragraph (2)
8of subsection (e) of Section 18-213 for the 1996 levy year,
9constituting an extension for payment of principal and
10interest on bonds issued by the taxing district without
11referendum, but not including excluded non-referendum bonds.
12For park districts (i) that were first subject to this Law in
131991 or 1995 and (ii) whose extension for the 1994 levy year
14for the payment of principal and interest on bonds issued by
15the park district without referendum (but not including
16excluded non-referendum bonds) was less than 51% of the amount
17for the 1991 levy year constituting an extension for payment
18of principal and interest on bonds issued by the park district
19without referendum (but not including excluded non-referendum
20bonds), "debt service extension base" means an amount equal to
21that portion of the extension for the 1991 levy year
22constituting an extension for payment of principal and
23interest on bonds issued by the park district without
24referendum (but not including excluded non-referendum bonds).
25A debt service extension base established or increased at any
26time pursuant to any provision of this Law, except Section

 

 

HB3824- 14 -LRB102 10164 HLH 22462 b

118-212, shall be increased each year commencing with the later
2of (i) the 2009 levy year or (ii) the first levy year in which
3this Law becomes applicable to the taxing district, by the
4lesser of 5% or the percentage increase in the Consumer Price
5Index during the 12-month calendar year preceding the levy
6year. The debt service extension base may be established or
7increased as provided under Section 18-212. "Excluded
8non-referendum bonds" means (i) bonds authorized by Public Act
988-503 and issued under Section 20a of the Chicago Park
10District Act for aquarium and museum projects; (ii) bonds
11issued under Section 15 of the Local Government Debt Reform
12Act; or (iii) refunding obligations issued to refund or to
13continue to refund obligations initially issued pursuant to
14referendum.
15    "Special purpose extensions" include, but are not limited
16to, extensions for levies made on an annual basis for
17unemployment and workers' compensation, self-insurance,
18contributions to pension plans, and extensions made pursuant
19to Section 6-601 of the Illinois Highway Code for a road
20district's permanent road fund whether levied annually or not.
21The extension for a special service area is not included in the
22aggregate extension.
23    "Aggregate extension base" means the taxing district's
24last preceding aggregate extension as adjusted under Sections
2518-135, 18-215, 18-230, and 18-206. An adjustment under
26Section 18-135 shall be made for the 2007 levy year and all

 

 

HB3824- 15 -LRB102 10164 HLH 22462 b

1subsequent levy years whenever one or more counties within
2which a taxing district is located (i) used estimated
3valuations or rates when extending taxes in the taxing
4district for the last preceding levy year that resulted in the
5over or under extension of taxes, or (ii) increased or
6decreased the tax extension for the last preceding levy year
7as required by Section 18-135(c). Whenever an adjustment is
8required under Section 18-135, the aggregate extension base of
9the taxing district shall be equal to the amount that the
10aggregate extension of the taxing district would have been for
11the last preceding levy year if either or both (i) actual,
12rather than estimated, valuations or rates had been used to
13calculate the extension of taxes for the last levy year, or
14(ii) the tax extension for the last preceding levy year had not
15been adjusted as required by subsection (c) of Section 18-135.
16    Notwithstanding any other provision of law, for levy year
172012, the aggregate extension base for West Northfield School
18District No. 31 in Cook County shall be $12,654,592.
19    "Levy year" has the same meaning as "year" under Section
201-155.
21    "New property" means (i) the assessed value, after final
22board of review or board of appeals action, of new
23improvements or additions to existing improvements on any
24parcel of real property that increase the assessed value of
25that real property during the levy year multiplied by the
26equalization factor issued by the Department under Section

 

 

HB3824- 16 -LRB102 10164 HLH 22462 b

117-30, (ii) the assessed value, after final board of review or
2board of appeals action, of real property not exempt from real
3estate taxation, which real property was exempt from real
4estate taxation for any portion of the immediately preceding
5levy year, multiplied by the equalization factor issued by the
6Department under Section 17-30, including the assessed value,
7upon final stabilization of occupancy after new construction
8is complete, of any real property located within the
9boundaries of an otherwise or previously exempt military
10reservation that is intended for residential use and owned by
11or leased to a private corporation or other entity, (iii) in
12counties that classify in accordance with Section 4 of Article
13IX of the Illinois Constitution, an incentive property's
14additional assessed value resulting from a scheduled increase
15in the level of assessment as applied to the first year final
16board of review market value, and (iv) any increase in
17assessed value due to oil or gas production from an oil or gas
18well required to be permitted under the Hydraulic Fracturing
19Regulatory Act that was not produced in or accounted for
20during the previous levy year. In addition, the county clerk
21in a county containing a population of 3,000,000 or more shall
22include in the 1997 recovered tax increment value for any
23school district, any recovered tax increment value that was
24applicable to the 1995 tax year calculations.
25    "Qualified airport authority" means an airport authority
26organized under the Airport Authorities Act and located in a

 

 

HB3824- 17 -LRB102 10164 HLH 22462 b

1county bordering on the State of Wisconsin and having a
2population in excess of 200,000 and not greater than 500,000.
3    "Recovered tax increment value" means, except as otherwise
4provided in this paragraph, the amount of the current year's
5equalized assessed value, in the first year after a
6municipality terminates the designation of an area as a
7redevelopment project area previously established under the
8Tax Increment Allocation Redevelopment Development Act in the
9Illinois Municipal Code, previously established under the
10Industrial Jobs Recovery Law in the Illinois Municipal Code,
11previously established under the Economic Development Project
12Area Tax Increment Act of 1995, or previously established
13under the Economic Development Area Tax Increment Allocation
14Act, of each taxable lot, block, tract, or parcel of real
15property in the redevelopment project area over and above the
16initial equalized assessed value of each property in the
17redevelopment project area. For the taxes which are extended
18for the 1997 levy year, the recovered tax increment value for a
19non-home rule taxing district that first became subject to
20this Law for the 1995 levy year because a majority of its 1994
21equalized assessed value was in an affected county or counties
22shall be increased if a municipality terminated the
23designation of an area in 1993 as a redevelopment project area
24previously established under the Tax Increment Allocation
25Redevelopment Development Act in the Illinois Municipal Code,
26previously established under the Industrial Jobs Recovery Law

 

 

HB3824- 18 -LRB102 10164 HLH 22462 b

1in the Illinois Municipal Code, or previously established
2under the Economic Development Area Tax Increment Allocation
3Act, by an amount equal to the 1994 equalized assessed value of
4each taxable lot, block, tract, or parcel of real property in
5the redevelopment project area over and above the initial
6equalized assessed value of each property in the redevelopment
7project area. In the first year after a municipality removes a
8taxable lot, block, tract, or parcel of real property from a
9redevelopment project area established under the Tax Increment
10Allocation Redevelopment Development Act in the Illinois
11Municipal Code, the Industrial Jobs Recovery Law in the
12Illinois Municipal Code, or the Economic Development Area Tax
13Increment Allocation Act, "recovered tax increment value"
14means the amount of the current year's equalized assessed
15value of each taxable lot, block, tract, or parcel of real
16property removed from the redevelopment project area over and
17above the initial equalized assessed value of that real
18property before removal from the redevelopment project area.
19    Except as otherwise provided in this Section, "limiting
20rate" means a fraction the numerator of which is the last
21preceding aggregate extension base times an amount equal to
22one plus the extension limitation defined in this Section and
23the denominator of which is the current year's equalized
24assessed value of all real property in the territory under the
25jurisdiction of the taxing district during the prior levy
26year. For those taxing districts that reduced their aggregate

 

 

HB3824- 19 -LRB102 10164 HLH 22462 b

1extension for the last preceding levy year, except for school
2districts that reduced their extension for educational
3purposes pursuant to Section 18-206, the highest aggregate
4extension in any of the last 3 preceding levy years shall be
5used for the purpose of computing the limiting rate. The
6denominator shall not include new property or the recovered
7tax increment value. If a new rate, a rate decrease, or a
8limiting rate increase has been approved at an election held
9after March 21, 2006, then (i) the otherwise applicable
10limiting rate shall be increased by the amount of the new rate
11or shall be reduced by the amount of the rate decrease, as the
12case may be, or (ii) in the case of a limiting rate increase,
13the limiting rate shall be equal to the rate set forth in the
14proposition approved by the voters for each of the years
15specified in the proposition, after which the limiting rate of
16the taxing district shall be calculated as otherwise provided.
17In the case of a taxing district that obtained referendum
18approval for an increased limiting rate on March 20, 2012, the
19limiting rate for tax year 2012 shall be the rate that
20generates the approximate total amount of taxes extendable for
21that tax year, as set forth in the proposition approved by the
22voters; this rate shall be the final rate applied by the county
23clerk for the aggregate of all capped funds of the district for
24tax year 2012.
25(Source: P.A. 99-143, eff. 7-27-15; 99-521, eff. 6-1-17;
26100-465, eff. 8-31-17; revised 8-12-19.)
 

 

 

HB3824- 20 -LRB102 10164 HLH 22462 b

1    (35 ILCS 200/18-205)
2    Sec. 18-205. Referendum to increase the extension
3limitation.
4    (a) A taxing district is limited to an extension
5limitation as defined in Section 18-185 of 5% or the
6percentage increase in the Consumer Price Index during the
712-month calendar year preceding the levy year, whichever is
8less. A taxing district may increase its extension limitation
9for one or more levy years if that taxing district holds a
10referendum before the levy date for the first levy year at
11which a majority of voters voting on the issue approves
12adoption of a higher extension limitation. Referenda shall be
13conducted at a regularly scheduled election in accordance with
14the Election Code.
15    (b) The question shall be presented in substantially the
16following manner for all elections held after March 21, 2006:
17        Shall the extension limitation under the Property Tax
18    Extension Limitation Law for (insert the legal name,
19    number, if any, and county or counties of the taxing
20    district and geographic or other common name by which a
21    school or community college district is known and referred
22    to), Illinois, be increased from (applicable extension
23    limitation set forth in Section 18-185) the lesser of 5%
24    or the percentage increase in the Consumer Price Index
25    over the prior levy year to (insert the percentage of the

 

 

HB3824- 21 -LRB102 10164 HLH 22462 b

1    proposed increase)% per year for (insert each levy year
2    for which the increased extension limitation will apply)?
3    (c) The votes must be recorded as "Yes" or "No".
4If a majority of voters voting on the issue approves the
5adoption of the increase, the increase shall be applicable for
6each levy year specified.
7    (d) The ballot for any question submitted pursuant to this
8Section shall have printed thereon, but not as a part of the
9question submitted, only the following supplemental
10information (which shall be supplied to the election authority
11by the taxing district) in substantially the following form:
12        (1) For the (insert the first levy year for which the
13    increased extension limitation will be applicable) levy
14    year the approximate amount of the additional tax
15    extendable against property containing a single family
16    residence and having a fair market value at the time of the
17    referendum of $100,000 is estimated to be $....
18        (2) Based upon an average annual percentage increase
19    (or decrease) in the market value of such property of ...%
20    (insert percentage equal to the average annual percentage
21    increase or decrease for the prior 3 levy years, at the
22    time the submission of the question is initiated by the
23    taxing district, in the amount of (A) the equalized
24    assessed value of the taxable property in the taxing
25    district less (B) the new property included in the
26    equalized assessed value), the approximate amount of the

 

 

HB3824- 22 -LRB102 10164 HLH 22462 b

1    additional tax extendable against such property for the
2    ... levy year is estimated to be $... and for the ... levy
3    year is estimated to be $....
4    Paragraph (2) shall be included only if the increased
5extension limitation will be applicable for more than one year
6and shall list each levy year for which the increased
7extension limitation will be applicable. The additional tax
8shown for each levy year shall be the approximate dollar
9amount of the increase over the amount of the most recently
10completed extension at the time the submission of the question
11is initiated by the taxing district. The approximate amount of
12the additional tax extendable shown in paragraphs (1) and (2)
13shall be calculated by multiplying $100,000 (the fair market
14value of the property without regard to any property tax
15exemptions) by (i) the percentage level of assessment
16prescribed for that property by statute, or by ordinance of
17the county board in counties that classify property for
18purposes of taxation in accordance with Section 4 of Article
19IX of the Illinois Constitution; (ii) the most recent final
20equalization factor certified to the county clerk by the
21Department of Revenue at the time the taxing district
22initiates the submission of the proposition to the electors;
23(iii) the last known aggregate extension base of the taxing
24district at the time the submission of the question is
25initiated by the taxing district; and (iv) the difference
26between the percentage increase proposed in the question and

 

 

HB3824- 23 -LRB102 10164 HLH 22462 b

1the otherwise applicable extension limitation under Section
218-185 the lesser of 5% or the percentage increase in the
3Consumer Price Index for the prior levy year (or an estimate of
4the percentage increase for the prior levy year if the
5increase is unavailable at the time the submission of the
6question is initiated by the taxing district); and dividing
7the result by the last known equalized assessed value of the
8taxing district at the time the submission of the question is
9initiated by the taxing district. This amendatory Act of the
1097th General Assembly is intended to clarify the existing
11requirements of this Section, and shall not be construed to
12validate any prior non-compliant referendum language. Any
13notice required to be published in connection with the
14submission of the question shall also contain this
15supplemental information and shall not contain any other
16supplemental information. Any error, miscalculation, or
17inaccuracy in computing any amount set forth on the ballot or
18in the notice that is not deliberate shall not invalidate or
19affect the validity of any proposition approved. Notice of the
20referendum shall be published and posted as otherwise required
21by law, and the submission of the question shall be initiated
22as provided by law.
23(Source: P.A. 97-1087, eff. 8-24-12.)
 
24    (35 ILCS 200/18-213)
25    Sec. 18-213. Referenda on applicability of the Property

 

 

HB3824- 24 -LRB102 10164 HLH 22462 b

1Tax Extension Limitation Law.
2    (a) The provisions of this Section do not apply to a taxing
3district subject to this Law because a majority of its 1990
4equalized assessed value is in a county or counties contiguous
5to a county of 3,000,000 or more inhabitants, or because a
6majority of its 1994 equalized assessed value is in an
7affected county and the taxing district was not subject to
8this Law before the 1995 levy year.
9    (b) The county board of a county that is not subject to
10this Law may, by ordinance or resolution, submit to the voters
11of the county the question of whether to make all non-home rule
12taxing districts that have all or a portion of their equalized
13assessed valuation situated in the county subject to this Law
14in the manner set forth in this Section.
15    For purposes of this Section only:
16    "Taxing district" has the same meaning provided in Section
171-150.
18    "Equalized assessed valuation" means the equalized
19assessed valuation for a taxing district for the immediately
20preceding levy year.
21    (c) The ordinance or resolution shall request the
22submission of the proposition at any election, except a
23consolidated primary election, for the purpose of voting for
24or against making the Property Tax Extension Limitation Law
25applicable to all non-home rule taxing districts that have all
26or a portion of their equalized assessed valuation situated in

 

 

HB3824- 25 -LRB102 10164 HLH 22462 b

1the county.
2    The question shall be placed on a separate ballot and
3shall be in substantially the following form:
4        Shall the Property Tax Extension Limitation Law (35
5    ILCS 200/18-185 through 18-245), which limits annual
6    property tax extension increases, apply to non-home rule
7    taxing districts with all or a portion of their equalized
8    assessed valuation located in (name of county)?
9Votes on the question shall be recorded as "yes" or "no".
10    (d) The county clerk shall order the proposition submitted
11to the electors of the county at the election specified in the
12ordinance or resolution. If part of the county is under the
13jurisdiction of a board or boards of election commissioners,
14the county clerk shall submit a certified copy of the
15ordinance or resolution to each board of election
16commissioners, which shall order the proposition submitted to
17the electors of the taxing district within its jurisdiction at
18the election specified in the ordinance or resolution.
19    (e) (1) With respect to taxing districts having all of
20    their equalized assessed valuation located in the county,
21    if a majority of the votes cast on the proposition are in
22    favor of the proposition, then this Law becomes applicable
23    to the taxing district beginning on January 1 of the year
24    following the date of the referendum.
25        (2) With respect to taxing districts that meet all the
26    following conditions this Law shall become applicable to

 

 

HB3824- 26 -LRB102 10164 HLH 22462 b

1    the taxing district beginning on January 1, 1997. The
2    districts to which this paragraph (2) is applicable
3            (A) do not have all of their equalized assessed
4        valuation located in a single county,
5            (B) have equalized assessed valuation in an
6        affected county,
7            (C) meet the condition that each county, other
8        than an affected county, in which any of the equalized
9        assessed valuation of the taxing district is located
10        has held a referendum under this Section at any
11        election, except a consolidated primary election, held
12        prior to the effective date of this amendatory Act of
13        1997, and
14            (D) have a majority of the district's equalized
15        assessed valuation located in one or more counties in
16        each of which the voters have approved a referendum
17        under this Section prior to the effective date of this
18        amendatory Act of 1997. For purposes of this Section,
19        in determining whether a majority of the equalized
20        assessed valuation of the taxing district is located
21        in one or more counties in which the voters have
22        approved a referendum under this Section, the
23        equalized assessed valuation of the taxing district in
24        any affected county shall be included with the
25        equalized assessed value of the taxing district in
26        counties in which the voters have approved the

 

 

HB3824- 27 -LRB102 10164 HLH 22462 b

1        referendum.
2        (3) With respect to taxing districts that do not have
3    all of their equalized assessed valuation located in a
4    single county and to which paragraph (2) of subsection (e)
5    is not applicable, if each county other than an affected
6    county in which any of the equalized assessed valuation of
7    the taxing district is located has held a referendum under
8    this Section at any election, except a consolidated
9    primary election, held in any year and if a majority of the
10    equalized assessed valuation of the taxing district is
11    located in one or more counties that have each approved a
12    referendum under this Section, then this Law shall become
13    applicable to the taxing district on January 1 of the year
14    following the year in which the last referendum in a
15    county in which the taxing district has any equalized
16    assessed valuation is held. For the purposes of this Law,
17    the last referendum shall be deemed to be the referendum
18    making this Law applicable to the taxing district. For
19    purposes of this Section, in determining whether a
20    majority of the equalized assessed valuation of the taxing
21    district is located in one or more counties that have
22    approved a referendum under this Section, the equalized
23    assessed valuation of the taxing district in any affected
24    county shall be included with the equalized assessed value
25    of the taxing district in counties that have approved the
26    referendum.

 

 

HB3824- 28 -LRB102 10164 HLH 22462 b

1    (f) Immediately after a referendum is held under this
2Section, the county clerk of the county holding the referendum
3shall give notice of the referendum having been held and its
4results to all taxing districts that have all or a portion of
5their equalized assessed valuation located in the county, the
6county clerk of any other county in which any of the equalized
7assessed valuation of any taxing district is located, and the
8Department of Revenue. After the last referendum affecting a
9multi-county taxing district is held, the Department of
10Revenue shall determine whether the taxing district is subject
11to this Law and, if so, shall notify the taxing district and
12the county clerks of all of the counties in which a portion of
13the equalized assessed valuation of the taxing district is
14located that, beginning the following January 1, the taxing
15district is subject to this Law. For each taxing district
16subject to paragraph (2) of subsection (e) of this Section,
17the Department of Revenue shall notify the taxing district and
18the county clerks of all of the counties in which a portion of
19the equalized assessed valuation of the taxing district is
20located that, beginning January 1, 1997, the taxing district
21is subject to this Law.
22    (g) Referenda held under this Section shall be conducted
23in accordance with the Election Code.
24    (h) Notwithstanding any other provision of law, no
25referenda may be held under this Section on or after January 1,
262022 and prior to January 1, 2024.

 

 

HB3824- 29 -LRB102 10164 HLH 22462 b

1(Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
 
2    (35 ILCS 200/18-214)
3    Sec. 18-214. Referenda on removal of the applicability of
4the Property Tax Extension Limitation Law to non-home rule
5taxing districts.
6    (a) The provisions of this Section do not apply to a taxing
7district that is subject to this Law because a majority of its
81990 equalized assessed value is in a county or counties
9contiguous to a county of 3,000,000 or more inhabitants, or
10because a majority of its 1994 equalized assessed value is in
11an affected county and the taxing district was not subject to
12this Law before the 1995 levy year.
13    (b) For purposes of this Section only:
14    "Taxing district" means any non-home rule taxing district
15that became subject to this Law under Section 18-213 of this
16Law.
17    "Equalized assessed valuation" means the equalized
18assessed valuation for a taxing district for the immediately
19preceding levy year.
20    (c) The county board of a county that became subject to
21this Law by a referendum approved by the voters of the county
22under Section 18-213 may, by ordinance or resolution, in the
23manner set forth in this Section, submit to the voters of the
24county the question of whether this Law applies to all
25non-home rule taxing districts that have all or a portion of

 

 

HB3824- 30 -LRB102 10164 HLH 22462 b

1their equalized assessed valuation situated in the county in
2the manner set forth in this Section.
3    (d) The ordinance or resolution shall request the
4submission of the proposition at any election, except a
5consolidated primary election, for the purpose of voting for
6or against the continued application of the Property Tax
7Extension Limitation Law to all non-home rule taxing districts
8that have all or a portion of their equalized assessed
9valuation situated in the county.
10    The question shall be placed on a separate ballot and
11shall be in substantially the following form:
12        Shall the Property Tax Extension Limitation Law (35
13    ILCS 200/18-185 through 35 ILCS 200/18-245), which limits
14    annual property tax extension increases, apply to non-home
15    rule taxing districts with all or a portion of their
16    equalized assessed valuation located in (name of county)?
17Votes on the question shall be recorded as "yes" or "no".
18    (e) The county clerk shall order the proposition submitted
19to the electors of the county at the election specified in the
20ordinance or resolution. If part of the county is under the
21jurisdiction of a board or boards of election commissioners,
22the county clerk shall submit a certified copy of the
23ordinance or resolution to each board of election
24commissioners, which shall order the proposition submitted to
25the electors of the taxing district within its jurisdiction at
26the election specified in the ordinance or resolution.

 

 

HB3824- 31 -LRB102 10164 HLH 22462 b

1    (f) With respect to taxing districts having all of their
2equalized assessed valuation located in one county, if a
3majority of the votes cast on the proposition are against the
4proposition, then this Law shall not apply to the taxing
5district beginning on January 1 of the year following the date
6of the referendum.
7    (g) With respect to taxing districts that do not have all
8of their equalized assessed valuation located in a single
9county, if both of the following conditions are met, then this
10Law shall no longer apply to the taxing district beginning on
11January 1 of the year following the date of the referendum.
12        (1) Each county in which the district has any
13    equalized assessed valuation must either, (i) have held a
14    referendum under this Section, (ii) be an affected county,
15    or (iii) have held a referendum under Section 18-213 at
16    which the voters rejected the proposition at the most
17    recent election at which the question was on the ballot in
18    the county.
19        (2) The majority of the equalized assessed valuation
20    of the taxing district, other than any equalized assessed
21    valuation in an affected county, is in one or more
22    counties in which the voters rejected the proposition. For
23    purposes of this Section, in determining whether a
24    majority of the equalized assessed valuation of the taxing
25    district is located in one or more counties in which the
26    voters have rejected the proposition under this Section,

 

 

HB3824- 32 -LRB102 10164 HLH 22462 b

1    the equalized assessed valuation of any taxing district in
2    a county which has held a referendum under Section 18-213
3    at which the voters rejected that proposition, at the most
4    recent election at which the question was on the ballot in
5    the county, will be included with the equalized assessed
6    value of the taxing district in counties in which the
7    voters have rejected the referendum held under this
8    Section.
9    (h) Immediately after a referendum is held under this
10Section, the county clerk of the county holding the referendum
11shall give notice of the referendum having been held and its
12results to all taxing districts that have all or a portion of
13their equalized assessed valuation located in the county, the
14county clerk of any other county in which any of the equalized
15assessed valuation of any such taxing district is located, and
16the Department of Revenue. After the last referendum affecting
17a multi-county taxing district is held, the Department of
18Revenue shall determine whether the taxing district is no
19longer subject to this Law and, if the taxing district is no
20longer subject to this Law, the Department of Revenue shall
21notify the taxing district and the county clerks of all of the
22counties in which a portion of the equalized assessed
23valuation of the taxing district is located that, beginning on
24January 1 of the year following the date of the last
25referendum, the taxing district is no longer subject to this
26Law.

 

 

HB3824- 33 -LRB102 10164 HLH 22462 b

1    (i) Notwithstanding any other provision of law, no
2referenda may be held under this Section on or after January 1,
32022 and prior to January 1, 2024.
4(Source: P.A. 89-718, eff. 3-7-97.)
 
5    (35 ILCS 200/18-242 new)
6    Sec. 18-242. Home rule. This Division 5 is a limitation,
7under subsection (g) of Section 6 of Article VII of the
8Illinois Constitution, on the power of home rule units to tax.
 
9    Section 99. Effective date. This Act takes effect upon
10becoming law.