Illinois General Assembly - Full Text of SB3204
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Full Text of SB3204  102nd General Assembly

SB3204 102ND GENERAL ASSEMBLY

  
  

 


 
102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
SB3204

 

Introduced 1/14/2022, by Sen. Terri Bryant

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/18-53 new
35 ILCS 200/18-185
35 ILCS 200/18-233 rep.
105 ILCS 5/2-3.33  from Ch. 122, par. 2-3.33

    Amends the Property Tax Code. Repeals provisions concerning levy adjustments for certificates of error, court orders, and final administrative decisions of the Property Tax Appeal Board. Provides that a taxing district may adopt a levy to recapture revenue lost due to refunds issued pursuant to a decision of the Property Tax Appeal Board, an assessment or exemption decision of the Department of Revenue, a court order, or an administrative decision of a local assessment official. Provides that those recapture levies are not included in the taxing district's aggregate extension base under the Property Tax Extension Limitation Law. Amends the School Code to make conforming changes. Effective immediately.


LRB102 22780 HLH 31929 b

 

 

A BILL FOR

 

SB3204LRB102 22780 HLH 31929 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 18-185 and by adding Section 18-53 as follows:
 
6    (35 ILCS 200/18-53 new)
7    Sec. 18-53. Recovery of revenue lost due to tax refunds.
8    (a) When a taxing district is required to refund a portion
9of the property tax revenue distributed to that taxing
10district because of a decision of the Property Tax Appeal
11Board, an assessment or exemption decision of the Department
12of Revenue, a court order issued pursuant to an assessment
13valuation complaint under item (3) of subsection (b) of
14Section 23-15, or an administrative decision of a local
15assessment official reducing the assessed value of a property
16within the district, that taxing district may, without
17referendum, adopt a recapture levy to recapture the revenue
18lost by the refund or refunds.
19    (b) Except as provided in subsection (b-5), the recapture
20levy must not exceed an amount equal to the aggregate refunds
21of principal taxes (excluding any interest) paid by the
22district for the prior calendar year. At the district's
23option, the total amount to be recaptured for the prior

 

 

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1calendar year may be levied and extended in up to 3 successive
2annual installments, but the total of all installments shall
3not exceed the amount allowed under this Section for a single
4levy. Each single recapture levy or installment of a recapture
5levy must be included as a separate line item in the district's
6regular levy ordinance, and the ordinance must specify for
7each item the year of recapture and whether the item is the
8first, second, or third installment of the total recapture for
9that year. The total amount of all recapture line items in any
10one levy ordinance shall not exceed the greater of: (i) 5% of
11the aggregate amount of all other items included in that
12ordinance except for debt service; or (ii) one-third of the
13amount of the full refund awarded to any taxpayers described
14in subsection (b-5). Within 45 days after a request by a taxing
15district, the county treasurer must certify the aggregate
16refunds paid by a taxing district for purposes of this
17Section. For purposes of the Property Tax Extension Limitation
18Law, the taxing district's aggregate extension base does not
19include the recapture levy authorized under this Section.
20    (b-5) For refunds paid to taxpayers under the conditions
21described in subsection (a) whose property before the decision
22awarding the refund had a total equalized assessed value
23comprising 35% or more of the total equalized assessed value
24within the district for the tax year that was the subject of
25the decision, the recapture levy must not exceed an amount
26equal to the aggregate refunds of principal taxes (excluding

 

 

SB3204- 3 -LRB102 22780 HLH 31929 b

1any interest) paid by the district for the cumulative total of
2the prior three calendar years.
3    (c) Whenever the county treasurer certifies aggregate
4refunds at the request of a taxing district under this
5Section, the treasurer shall keep records of the individual
6refunds included in the aggregate. That information shall be
7provided to the county clerk. The county clerk shall keep a
8record of that information and of any recapture levy that may
9thereafter be extended, so that the amount of that extension
10may be distinguished from any other levies and extensions for
11that district. The county treasurer's and the county clerk's
12records under this Section must be made available to the
13public upon request.
14    (d) Except for taxpayers described in subsection (b-5), a
15taxpayer who has received a refund of taxes paid on his or her
16property that has been included in a recapture levy or levies
17by one or more taxing districts under this Section has the
18right to have a portion of the refund amount included in the
19extension of each district's recapture levy against his or her
20property abated to the extent that the refund amount included
21in each district's recapture levy exceeds $1,000. The
22abatement may be granted only upon application as provided in
23this Section, and submission of the application shall not
24delay or otherwise affect the normal tax extension and billing
25process. For purposes of this Section, the property for which
26the recapture extension may be abated is defined as one or more

 

 

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1parcels that were the subject of a consolidated refund. If the
2taxing district's recapture levy and extension was made in a
3lesser amount than the aggregate of all refunds certified by
4the treasurer for that district, each abatement shall reflect
5that same proportionate reduction.
6    (e) A taxpayer seeking an abatement under this Section
7shall apply to the county treasurer after the issuance of the
8second installment of the tax bill that includes the amount
9sought to be abated, but no later than the due date under
10Section 23-10 for tax objection complaints regarding tax
11levies of the year for which the recapture levy was extended.
12The county treasurer may prescribe the form in which the
13application shall be made. The application shall include a
14copy of the decision or order giving rise to the refund and
15must specify the abatement claimed. The treasurer, assisted if
16necessary by the county clerk, shall confirm (i) whether the
17refund identified in the application was included within the
18appropriate treasurer's certification of aggregate refunds and
19(ii) the percentage that the refund represents of the total
20recapture levy, and, upon such confirmation, the abatement
21must be allowed as provided in this Section. If the taxes
22abated have been paid, the abatement amount must be refunded.
23The treasurer shall determine whether to allow or deny the
24application and shall advise the applicant of the
25determination within 90 days after its submission, and a
26failure to make an express determination within that time

 

 

SB3204- 5 -LRB102 22780 HLH 31929 b

1shall be deemed a denial. If the treasurer cannot determine
2whether the application should be allowed, or otherwise denies
3the application, any taxpayer who has paid the tax subject to
4the claimed abatement may petition the circuit court for a
5refund in the time and manner provided in Section 20-175. Any
6refund granted pursuant to an abatement may not be included in
7a recapture levy under this Section.
8    (f) The county treasurer and county clerk shall mark their
9records to reflect that any taxes abated under this Section
10and any lien with respect to those taxes shall be null and
11void.
 
12    (35 ILCS 200/18-185)
13    Sec. 18-185. Short title; definitions. This Division 5
14may be cited as the Property Tax Extension Limitation Law. As
15used in this Division 5:
16    "Consumer Price Index" means the Consumer Price Index for
17All Urban Consumers for all items published by the United
18States Department of Labor.
19    "Extension limitation" means (a) the lesser of 5% or the
20percentage increase in the Consumer Price Index during the
2112-month calendar year preceding the levy year or (b) the rate
22of increase approved by voters under Section 18-205.
23    "Affected county" means a county of 3,000,000 or more
24inhabitants or a county contiguous to a county of 3,000,000 or
25more inhabitants.

 

 

SB3204- 6 -LRB102 22780 HLH 31929 b

1    "Taxing district" has the same meaning provided in Section
21-150, except as otherwise provided in this Section. For the
31991 through 1994 levy years only, "taxing district" includes
4only each non-home rule taxing district having the majority of
5its 1990 equalized assessed value within any county or
6counties contiguous to a county with 3,000,000 or more
7inhabitants. Beginning with the 1995 levy year, "taxing
8district" includes only each non-home rule taxing district
9subject to this Law before the 1995 levy year and each non-home
10rule taxing district not subject to this Law before the 1995
11levy year having the majority of its 1994 equalized assessed
12value in an affected county or counties. Beginning with the
13levy year in which this Law becomes applicable to a taxing
14district as provided in Section 18-213, "taxing district" also
15includes those taxing districts made subject to this Law as
16provided in Section 18-213.
17    "Aggregate extension" for taxing districts to which this
18Law applied before the 1995 levy year means the annual
19corporate extension for the taxing district and those special
20purpose extensions that are made annually for the taxing
21district, excluding special purpose extensions: (a) made for
22the taxing district to pay interest or principal on general
23obligation bonds that were approved by referendum; (b) made
24for any taxing district to pay interest or principal on
25general obligation bonds issued before October 1, 1991; (c)
26made for any taxing district to pay interest or principal on

 

 

SB3204- 7 -LRB102 22780 HLH 31929 b

1bonds issued to refund or continue to refund those bonds
2issued before October 1, 1991; (d) made for any taxing
3district to pay interest or principal on bonds issued to
4refund or continue to refund bonds issued after October 1,
51991 that were approved by referendum; (e) made for any taxing
6district to pay interest or principal on revenue bonds issued
7before October 1, 1991 for payment of which a property tax levy
8or the full faith and credit of the unit of local government is
9pledged; however, a tax for the payment of interest or
10principal on those bonds shall be made only after the
11governing body of the unit of local government finds that all
12other sources for payment are insufficient to make those
13payments; (f) made for payments under a building commission
14lease when the lease payments are for the retirement of bonds
15issued by the commission before October 1, 1991, to pay for the
16building project; (g) made for payments due under installment
17contracts entered into before October 1, 1991; (h) made for
18payments of principal and interest on bonds issued under the
19Metropolitan Water Reclamation District Act to finance
20construction projects initiated before October 1, 1991; (i)
21made for payments of principal and interest on limited bonds,
22as defined in Section 3 of the Local Government Debt Reform
23Act, in an amount not to exceed the debt service extension base
24less the amount in items (b), (c), (e), and (h) of this
25definition for non-referendum obligations, except obligations
26initially issued pursuant to referendum; (j) made for payments

 

 

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1of principal and interest on bonds issued under Section 15 of
2the Local Government Debt Reform Act; (k) made by a school
3district that participates in the Special Education District
4of Lake County, created by special education joint agreement
5under Section 10-22.31 of the School Code, for payment of the
6school district's share of the amounts required to be
7contributed by the Special Education District of Lake County
8to the Illinois Municipal Retirement Fund under Article 7 of
9the Illinois Pension Code; the amount of any extension under
10this item (k) shall be certified by the school district to the
11county clerk; (l) made to fund expenses of providing joint
12recreational programs for persons with disabilities under
13Section 5-8 of the Park District Code or Section 11-95-14 of
14the Illinois Municipal Code; (m) made for temporary relocation
15loan repayment purposes pursuant to Sections 2-3.77 and
1617-2.2d of the School Code; (n) made for payment of principal
17and interest on any bonds issued under the authority of
18Section 17-2.2d of the School Code; (o) made for contributions
19to a firefighter's pension fund created under Article 4 of the
20Illinois Pension Code, to the extent of the amount certified
21under item (5) of Section 4-134 of the Illinois Pension Code;
22and (p) made for road purposes in the first year after a
23township assumes the rights, powers, duties, assets, property,
24liabilities, obligations, and responsibilities of a road
25district abolished under the provisions of Section 6-133 of
26the Illinois Highway Code; and (q) made as a recapture levy

 

 

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1under Section 18-53 of the Property Tax Code.
2    "Aggregate extension" for the taxing districts to which
3this Law did not apply before the 1995 levy year (except taxing
4districts subject to this Law in accordance with Section
518-213) means the annual corporate extension for the taxing
6district and those special purpose extensions that are made
7annually for the taxing district, excluding special purpose
8extensions: (a) made for the taxing district to pay interest
9or principal on general obligation bonds that were approved by
10referendum; (b) made for any taxing district to pay interest
11or principal on general obligation bonds issued before March
121, 1995; (c) made for any taxing district to pay interest or
13principal on bonds issued to refund or continue to refund
14those bonds issued before March 1, 1995; (d) made for any
15taxing district to pay interest or principal on bonds issued
16to refund or continue to refund bonds issued after March 1,
171995 that were approved by referendum; (e) made for any taxing
18district to pay interest or principal on revenue bonds issued
19before March 1, 1995 for payment of which a property tax levy
20or the full faith and credit of the unit of local government is
21pledged; however, a tax for the payment of interest or
22principal on those bonds shall be made only after the
23governing body of the unit of local government finds that all
24other sources for payment are insufficient to make those
25payments; (f) made for payments under a building commission
26lease when the lease payments are for the retirement of bonds

 

 

SB3204- 10 -LRB102 22780 HLH 31929 b

1issued by the commission before March 1, 1995 to pay for the
2building project; (g) made for payments due under installment
3contracts entered into before March 1, 1995; (h) made for
4payments of principal and interest on bonds issued under the
5Metropolitan Water Reclamation District Act to finance
6construction projects initiated before October 1, 1991; (h-4)
7made for stormwater management purposes by the Metropolitan
8Water Reclamation District of Greater Chicago under Section 12
9of the Metropolitan Water Reclamation District Act; (i) made
10for payments of principal and interest on limited bonds, as
11defined in Section 3 of the Local Government Debt Reform Act,
12in an amount not to exceed the debt service extension base less
13the amount in items (b), (c), and (e) of this definition for
14non-referendum obligations, except obligations initially
15issued pursuant to referendum and bonds described in
16subsection (h) of this definition; (j) made for payments of
17principal and interest on bonds issued under Section 15 of the
18Local Government Debt Reform Act; (k) made for payments of
19principal and interest on bonds authorized by Public Act
2088-503 and issued under Section 20a of the Chicago Park
21District Act for aquarium or museum projects and bonds issued
22under Section 20a of the Chicago Park District Act for the
23purpose of making contributions to the pension fund
24established under Article 12 of the Illinois Pension Code; (l)
25made for payments of principal and interest on bonds
26authorized by Public Act 87-1191 or 93-601 and (i) issued

 

 

SB3204- 11 -LRB102 22780 HLH 31929 b

1pursuant to Section 21.2 of the Cook County Forest Preserve
2District Act, (ii) issued under Section 42 of the Cook County
3Forest Preserve District Act for zoological park projects, or
4(iii) issued under Section 44.1 of the Cook County Forest
5Preserve District Act for botanical gardens projects; (m) made
6pursuant to Section 34-53.5 of the School Code, whether levied
7annually or not; (n) made to fund expenses of providing joint
8recreational programs for persons with disabilities under
9Section 5-8 of the Park District Code or Section 11-95-14 of
10the Illinois Municipal Code; (o) made by the Chicago Park
11District for recreational programs for persons with
12disabilities under subsection (c) of Section 7.06 of the
13Chicago Park District Act; (p) made for contributions to a
14firefighter's pension fund created under Article 4 of the
15Illinois Pension Code, to the extent of the amount certified
16under item (5) of Section 4-134 of the Illinois Pension Code;
17(q) made by Ford Heights School District 169 under Section
1817-9.02 of the School Code; and (r) made for the purpose of
19making employer contributions to the Public School Teachers'
20Pension and Retirement Fund of Chicago under Section 34-53 of
21the School Code; and (s) made as a recapture levy under Section
2218-53 of the Property Tax Code.
23    "Aggregate extension" for all taxing districts to which
24this Law applies in accordance with Section 18-213, except for
25those taxing districts subject to paragraph (2) of subsection
26(e) of Section 18-213, means the annual corporate extension

 

 

SB3204- 12 -LRB102 22780 HLH 31929 b

1for the taxing district and those special purpose extensions
2that are made annually for the taxing district, excluding
3special purpose extensions: (a) made for the taxing district
4to pay interest or principal on general obligation bonds that
5were approved by referendum; (b) made for any taxing district
6to pay interest or principal on general obligation bonds
7issued before the date on which the referendum making this Law
8applicable to the taxing district is held; (c) made for any
9taxing district to pay interest or principal on bonds issued
10to refund or continue to refund those bonds issued before the
11date on which the referendum making this Law applicable to the
12taxing district is held; (d) made for any taxing district to
13pay interest or principal on bonds issued to refund or
14continue to refund bonds issued after the date on which the
15referendum making this Law applicable to the taxing district
16is held if the bonds were approved by referendum after the date
17on which the referendum making this Law applicable to the
18taxing district is held; (e) made for any taxing district to
19pay interest or principal on revenue bonds issued before the
20date on which the referendum making this Law applicable to the
21taxing district is held for payment of which a property tax
22levy or the full faith and credit of the unit of local
23government is pledged; however, a tax for the payment of
24interest or principal on those bonds shall be made only after
25the governing body of the unit of local government finds that
26all other sources for payment are insufficient to make those

 

 

SB3204- 13 -LRB102 22780 HLH 31929 b

1payments; (f) made for payments under a building commission
2lease when the lease payments are for the retirement of bonds
3issued by the commission before the date on which the
4referendum making this Law applicable to the taxing district
5is held to pay for the building project; (g) made for payments
6due under installment contracts entered into before the date
7on which the referendum making this Law applicable to the
8taxing district is held; (h) made for payments of principal
9and interest on limited bonds, as defined in Section 3 of the
10Local Government Debt Reform Act, in an amount not to exceed
11the debt service extension base less the amount in items (b),
12(c), and (e) of this definition for non-referendum
13obligations, except obligations initially issued pursuant to
14referendum; (i) made for payments of principal and interest on
15bonds issued under Section 15 of the Local Government Debt
16Reform Act; (j) made for a qualified airport authority to pay
17interest or principal on general obligation bonds issued for
18the purpose of paying obligations due under, or financing
19airport facilities required to be acquired, constructed,
20installed or equipped pursuant to, contracts entered into
21before March 1, 1996 (but not including any amendments to such
22a contract taking effect on or after that date); (k) made to
23fund expenses of providing joint recreational programs for
24persons with disabilities under Section 5-8 of the Park
25District Code or Section 11-95-14 of the Illinois Municipal
26Code; (l) made for contributions to a firefighter's pension

 

 

SB3204- 14 -LRB102 22780 HLH 31929 b

1fund created under Article 4 of the Illinois Pension Code, to
2the extent of the amount certified under item (5) of Section
34-134 of the Illinois Pension Code; and (m) made for the taxing
4district to pay interest or principal on general obligation
5bonds issued pursuant to Section 19-3.10 of the School Code;
6and (n) made as a recapture levy under Section 18-53 of the
7Property Tax Code.
8    "Aggregate extension" for all taxing districts to which
9this Law applies in accordance with paragraph (2) of
10subsection (e) of Section 18-213 means the annual corporate
11extension for the taxing district and those special purpose
12extensions that are made annually for the taxing district,
13excluding special purpose extensions: (a) made for the taxing
14district to pay interest or principal on general obligation
15bonds that were approved by referendum; (b) made for any
16taxing district to pay interest or principal on general
17obligation bonds issued before March 7, 1997 (the effective
18date of Public Act 89-718); (c) made for any taxing district to
19pay interest or principal on bonds issued to refund or
20continue to refund those bonds issued before March 7, 1997
21(the effective date of Public Act 89-718); (d) made for any
22taxing district to pay interest or principal on bonds issued
23to refund or continue to refund bonds issued after March 7,
241997 (the effective date of Public Act 89-718) if the bonds
25were approved by referendum after March 7, 1997 (the effective
26date of Public Act 89-718); (e) made for any taxing district to

 

 

SB3204- 15 -LRB102 22780 HLH 31929 b

1pay interest or principal on revenue bonds issued before March
27, 1997 (the effective date of Public Act 89-718) for payment
3of which a property tax levy or the full faith and credit of
4the unit of local government is pledged; however, a tax for the
5payment of interest or principal on those bonds shall be made
6only after the governing body of the unit of local government
7finds that all other sources for payment are insufficient to
8make those payments; (f) made for payments under a building
9commission lease when the lease payments are for the
10retirement of bonds issued by the commission before March 7,
111997 (the effective date of Public Act 89-718) to pay for the
12building project; (g) made for payments due under installment
13contracts entered into before March 7, 1997 (the effective
14date of Public Act 89-718); (h) made for payments of principal
15and interest on limited bonds, as defined in Section 3 of the
16Local Government Debt Reform Act, in an amount not to exceed
17the debt service extension base less the amount in items (b),
18(c), and (e) of this definition for non-referendum
19obligations, except obligations initially issued pursuant to
20referendum; (i) made for payments of principal and interest on
21bonds issued under Section 15 of the Local Government Debt
22Reform Act; (j) made for a qualified airport authority to pay
23interest or principal on general obligation bonds issued for
24the purpose of paying obligations due under, or financing
25airport facilities required to be acquired, constructed,
26installed or equipped pursuant to, contracts entered into

 

 

SB3204- 16 -LRB102 22780 HLH 31929 b

1before March 1, 1996 (but not including any amendments to such
2a contract taking effect on or after that date); (k) made to
3fund expenses of providing joint recreational programs for
4persons with disabilities under Section 5-8 of the Park
5District Code or Section 11-95-14 of the Illinois Municipal
6Code; and (l) made for contributions to a firefighter's
7pension fund created under Article 4 of the Illinois Pension
8Code, to the extent of the amount certified under item (5) of
9Section 4-134 of the Illinois Pension Code; and (m) made as a
10recapture levy under Section 18-53 of the Property Tax Code.
11    "Debt service extension base" means an amount equal to
12that portion of the extension for a taxing district for the
131994 levy year, or for those taxing districts subject to this
14Law in accordance with Section 18-213, except for those
15subject to paragraph (2) of subsection (e) of Section 18-213,
16for the levy year in which the referendum making this Law
17applicable to the taxing district is held, or for those taxing
18districts subject to this Law in accordance with paragraph (2)
19of subsection (e) of Section 18-213 for the 1996 levy year,
20constituting an extension for payment of principal and
21interest on bonds issued by the taxing district without
22referendum, but not including excluded non-referendum bonds.
23For park districts (i) that were first subject to this Law in
241991 or 1995 and (ii) whose extension for the 1994 levy year
25for the payment of principal and interest on bonds issued by
26the park district without referendum (but not including

 

 

SB3204- 17 -LRB102 22780 HLH 31929 b

1excluded non-referendum bonds) was less than 51% of the amount
2for the 1991 levy year constituting an extension for payment
3of principal and interest on bonds issued by the park district
4without referendum (but not including excluded non-referendum
5bonds), "debt service extension base" means an amount equal to
6that portion of the extension for the 1991 levy year
7constituting an extension for payment of principal and
8interest on bonds issued by the park district without
9referendum (but not including excluded non-referendum bonds).
10A debt service extension base established or increased at any
11time pursuant to any provision of this Law, except Section
1218-212, shall be increased each year commencing with the later
13of (i) the 2009 levy year or (ii) the first levy year in which
14this Law becomes applicable to the taxing district, by the
15lesser of 5% or the percentage increase in the Consumer Price
16Index during the 12-month calendar year preceding the levy
17year. The debt service extension base may be established or
18increased as provided under Section 18-212. "Excluded
19non-referendum bonds" means (i) bonds authorized by Public Act
2088-503 and issued under Section 20a of the Chicago Park
21District Act for aquarium and museum projects; (ii) bonds
22issued under Section 15 of the Local Government Debt Reform
23Act; or (iii) refunding obligations issued to refund or to
24continue to refund obligations initially issued pursuant to
25referendum.
26    "Special purpose extensions" include, but are not limited

 

 

SB3204- 18 -LRB102 22780 HLH 31929 b

1to, extensions for levies made on an annual basis for
2unemployment and workers' compensation, self-insurance,
3contributions to pension plans, and extensions made pursuant
4to Section 6-601 of the Illinois Highway Code for a road
5district's permanent road fund whether levied annually or not.
6The extension for a special service area is not included in the
7aggregate extension.
8    "Aggregate extension base" means the taxing district's
9last preceding aggregate extension as adjusted under Sections
1018-135, 18-215, 18-230, 18-206, and 18-233. An adjustment
11under Section 18-135 shall be made for the 2007 levy year and
12all subsequent levy years whenever one or more counties within
13which a taxing district is located (i) used estimated
14valuations or rates when extending taxes in the taxing
15district for the last preceding levy year that resulted in the
16over or under extension of taxes, or (ii) increased or
17decreased the tax extension for the last preceding levy year
18as required by Section 18-135(c). Whenever an adjustment is
19required under Section 18-135, the aggregate extension base of
20the taxing district shall be equal to the amount that the
21aggregate extension of the taxing district would have been for
22the last preceding levy year if either or both (i) actual,
23rather than estimated, valuations or rates had been used to
24calculate the extension of taxes for the last levy year, or
25(ii) the tax extension for the last preceding levy year had not
26been adjusted as required by subsection (c) of Section 18-135.

 

 

SB3204- 19 -LRB102 22780 HLH 31929 b

1    Notwithstanding any other provision of law, for levy year
22012, the aggregate extension base for West Northfield School
3District No. 31 in Cook County shall be $12,654,592.
4    Notwithstanding any other provision of law, for levy year
52022, the aggregate extension base of a home equity assurance
6program that levied at least $1,000,000 in property taxes in
7levy year 2019 or 2020 under the Home Equity Assurance Act
8shall be the amount that the program's aggregate extension
9base for levy year 2021 would have been if the program had
10levied a property tax for levy year 2021.
11    "Levy year" has the same meaning as "year" under Section
121-155.
13    "New property" means (i) the assessed value, after final
14board of review or board of appeals action, of new
15improvements or additions to existing improvements on any
16parcel of real property that increase the assessed value of
17that real property during the levy year multiplied by the
18equalization factor issued by the Department under Section
1917-30, (ii) the assessed value, after final board of review or
20board of appeals action, of real property not exempt from real
21estate taxation, which real property was exempt from real
22estate taxation for any portion of the immediately preceding
23levy year, multiplied by the equalization factor issued by the
24Department under Section 17-30, including the assessed value,
25upon final stabilization of occupancy after new construction
26is complete, of any real property located within the

 

 

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1boundaries of an otherwise or previously exempt military
2reservation that is intended for residential use and owned by
3or leased to a private corporation or other entity, (iii) in
4counties that classify in accordance with Section 4 of Article
5IX of the Illinois Constitution, an incentive property's
6additional assessed value resulting from a scheduled increase
7in the level of assessment as applied to the first year final
8board of review market value, and (iv) any increase in
9assessed value due to oil or gas production from an oil or gas
10well required to be permitted under the Hydraulic Fracturing
11Regulatory Act that was not produced in or accounted for
12during the previous levy year. In addition, the county clerk
13in a county containing a population of 3,000,000 or more shall
14include in the 1997 recovered tax increment value for any
15school district, any recovered tax increment value that was
16applicable to the 1995 tax year calculations.
17    "Qualified airport authority" means an airport authority
18organized under the Airport Authorities Act and located in a
19county bordering on the State of Wisconsin and having a
20population in excess of 200,000 and not greater than 500,000.
21    "Recovered tax increment value" means, except as otherwise
22provided in this paragraph, the amount of the current year's
23equalized assessed value, in the first year after a
24municipality terminates the designation of an area as a
25redevelopment project area previously established under the
26Tax Increment Allocation Redevelopment Act in the Illinois

 

 

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1Municipal Code, previously established under the Industrial
2Jobs Recovery Law in the Illinois Municipal Code, previously
3established under the Economic Development Project Area Tax
4Increment Act of 1995, or previously established under the
5Economic Development Area Tax Increment Allocation Act, of
6each taxable lot, block, tract, or parcel of real property in
7the redevelopment project area over and above the initial
8equalized assessed value of each property in the redevelopment
9project area. For the taxes which are extended for the 1997
10levy year, the recovered tax increment value for a non-home
11rule taxing district that first became subject to this Law for
12the 1995 levy year because a majority of its 1994 equalized
13assessed value was in an affected county or counties shall be
14increased if a municipality terminated the designation of an
15area in 1993 as a redevelopment project area previously
16established under the Tax Increment Allocation Redevelopment
17Act in the Illinois Municipal Code, previously established
18under the Industrial Jobs Recovery Law in the Illinois
19Municipal Code, or previously established under the Economic
20Development Area Tax Increment Allocation Act, by an amount
21equal to the 1994 equalized assessed value of each taxable
22lot, block, tract, or parcel of real property in the
23redevelopment project area over and above the initial
24equalized assessed value of each property in the redevelopment
25project area. In the first year after a municipality removes a
26taxable lot, block, tract, or parcel of real property from a

 

 

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1redevelopment project area established under the Tax Increment
2Allocation Redevelopment Act in the Illinois Municipal Code,
3the Industrial Jobs Recovery Law in the Illinois Municipal
4Code, or the Economic Development Area Tax Increment
5Allocation Act, "recovered tax increment value" means the
6amount of the current year's equalized assessed value of each
7taxable lot, block, tract, or parcel of real property removed
8from the redevelopment project area over and above the initial
9equalized assessed value of that real property before removal
10from the redevelopment project area.
11    Except as otherwise provided in this Section, "limiting
12rate" means a fraction the numerator of which is the last
13preceding aggregate extension base times an amount equal to
14one plus the extension limitation defined in this Section and
15the denominator of which is the current year's equalized
16assessed value of all real property in the territory under the
17jurisdiction of the taxing district during the prior levy
18year. For those taxing districts that reduced their aggregate
19extension for the last preceding levy year, except for school
20districts that reduced their extension for educational
21purposes pursuant to Section 18-206, the highest aggregate
22extension in any of the last 3 preceding levy years shall be
23used for the purpose of computing the limiting rate. The
24denominator shall not include new property or the recovered
25tax increment value. If a new rate, a rate decrease, or a
26limiting rate increase has been approved at an election held

 

 

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1after March 21, 2006, then (i) the otherwise applicable
2limiting rate shall be increased by the amount of the new rate
3or shall be reduced by the amount of the rate decrease, as the
4case may be, or (ii) in the case of a limiting rate increase,
5the limiting rate shall be equal to the rate set forth in the
6proposition approved by the voters for each of the years
7specified in the proposition, after which the limiting rate of
8the taxing district shall be calculated as otherwise provided.
9In the case of a taxing district that obtained referendum
10approval for an increased limiting rate on March 20, 2012, the
11limiting rate for tax year 2012 shall be the rate that
12generates the approximate total amount of taxes extendable for
13that tax year, as set forth in the proposition approved by the
14voters; this rate shall be the final rate applied by the county
15clerk for the aggregate of all capped funds of the district for
16tax year 2012.
17(Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21;
18102-519, eff. 8-20-21; 102-558, eff. 8-20-21; revised
1910-5-21.)
 
20    (35 ILCS 200/18-233 rep.)
21    Section 10. The Property Tax Code is amended by repealing
22Section 18-233.
 
23    Section 15. The School Code is amended by changing Section
242-3.33 as follows:
 

 

 

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1    (105 ILCS 5/2-3.33)  (from Ch. 122, par. 2-3.33)
2    Sec. 2-3.33. Recomputation of claims. To recompute within
33 years from the final date for filing of a claim any claim for
4general State aid reimbursement to any school district and one
5year from the final date for filing of a claim for
6evidence-based funding if the claim has been found to be
7incorrect and to adjust subsequent claims accordingly, and to
8recompute and adjust any such claims within 6 years from the
9final date for filing when there has been an adverse court or
10administrative agency decision on the merits affecting the tax
11revenues of the school district, but excluding revenue
12recovered under Section 18-53 of the Property Tax Code.
13However, no such adjustment shall be made regarding equalized
14assessed valuation unless the district's equalized assessed
15valuation is changed by greater than $250,000 or 2%. Any
16adjustments for claims recomputed for the 2016-2017 school
17year and prior school years shall be applied to the
18apportionment of evidence-based funding in Section 18-8.15 of
19this Code beginning in the 2017-2018 school year and
20thereafter. However, the recomputation of a claim for
21evidence-based funding for a school district shall not require
22the recomputation of claims for all districts, and the State
23Board of Education shall only make recomputations of
24evidence-based funding for those districts where an adjustment
25is required.

 

 

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1    Except in the case of an adverse court or administrative
2agency decision, no recomputation of a State aid claim shall
3be made pursuant to this Section as a result of a reduction in
4the assessed valuation of a school district from the assessed
5valuation of the district reported to the State Board of
6Education by the Department of Revenue under Section 18-8.05
7or 18-8.15 of this Code unless the requirements of Section
816-15 of the Property Tax Code and Section 2-3.84 of this Code
9are complied with in all respects.
10    This paragraph applies to all requests for recomputation
11of a general State aid or evidence-based funding claim
12received after June 30, 2003. In recomputing a general State
13aid or evidence-based funding claim that was originally
14calculated using an extension limitation equalized assessed
15valuation under paragraph (3) of subsection (G) of Section
1618-8.05 of this Code or Section 18-8.15 of this Code, a
17qualifying reduction in equalized assessed valuation shall be
18deducted from the extension limitation equalized assessed
19valuation that was used in calculating the original claim.
20    From the total amount of general State aid or
21evidence-based funding to be provided to districts,
22adjustments as a result of recomputation under this Section
23together with adjustments under Section 2-3.84 must not exceed
24$25 million, in the aggregate for all districts under both
25Sections combined, of the general State aid or evidence-based
26funding appropriation in any fiscal year; if necessary,

 

 

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1amounts shall be prorated among districts. If it is necessary
2to prorate claims under this paragraph, then that portion of
3each prorated claim that is approved but not paid in the
4current fiscal year may be resubmitted as a valid claim in the
5following fiscal year.
6(Source: P.A. 100-465, eff. 8-31-17.)
 
7    Section 99. Effective date. This Act takes effect upon
8becoming law.