Illinois General Assembly - Full Text of HB1883
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Full Text of HB1883  97th General Assembly


Sen. Toi W. Hutchinson

Filed: 5/20/2011





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2    AMENDMENT NO. ______. Amend House Bill 1883 by replacing
3everything after the enacting clause with the following:
4    "Section 5. The Property Tax Code is amended by changing
5Sections 27-25 and 27-30 as follows:
6    (35 ILCS 200/27-25)
7    Sec. 27-25. Form of hearing notice. Taxes may be levied or
8imposed by the municipality or county in the special service
9area at a rate or amount of tax sufficient to produce revenues
10required to provide the special services. Prior to the first
11levy of taxes in the special service area, notice shall be
12given and a hearing shall be held under the provisions of
13Sections 27-30 and 27-35. For purposes of this Section the
14notice shall include:
15        (a) The time and place of hearing;
16        (b) The boundaries of the area by legal description



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1    and, where possible, by street location;
2        (c) The permanent tax index number of each parcel
3    located within the area;
4        (d) The nature of the proposed special services to be
5    provided within the special service area, and a statement
6    as to whether the proposed special services are for new
7    construction, maintenance, or other purposes, and a
8    statement of the estimated cost of each special service to
9    be provided;
10        (e) A notification that all interested persons,
11    including all persons owning taxable real property located
12    within the special service area, will be given an
13    opportunity to be heard at the hearing regarding the tax
14    levy and an opportunity to file objections to the amount of
15    the tax levy if the tax is a tax upon property; and
16        (f) The maximum rate of taxes to be extended within the
17    special service area in any year and the maximum number of
18    years taxes will be levied if a maximum number of years is
19    to be established;
20        (g) A proposed tax levy for the first year of the
21    special service area;
22        (h) The tax rates for the year preceding the levy year
23    of other taxing districts located within the proposed
24    special service area;
25        (i) A tax impact statement containing estimates of the
26    tax rate required for the proposed special service area and



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1    estimates of the tax increase for taxpayers within the
2    proposed special service. Tax rates shall be estimated
3    based on the following factors: (i) the levy indicated in
4    item (g) of this Section and the equalized assessed
5    valuation of all property within the proposed special
6    service area for the year preceding the levy year; (ii) the
7    levy indicated in item (g) of this Section and the
8    equalized assessed value of all property within the
9    proposed special service area for the year preceding the
10    levy year increased by 5%; (iii) the levy indicated in item
11    (g) of this Section and the equalized assessed value of all
12    property within the proposed special service area for the
13    year preceding the levy year increased by 10%; (iv) the
14    levy indicated in item (g) of this Section and the
15    equalized assessed value of all property within the
16    proposed special service area for the year preceding the
17    levy year decreased by 5%; (v) the levy indicated in item
18    (g) of this Section and the equalized assessed value of all
19    property within the special service area for the year
20    preceding the levy year decreased by 10%. Tax increases
21    shall be estimated from the computation of the foregoing
22    rates. For proposed special service areas containing no
23    residential property, the value shall be applied to the
24    median equalized assessed value of property within the
25    proposed special service area. For proposed special
26    service areas containing residential property, the rates



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1    shall be applied to the median equalized assessed value of
2    residential property within the proposed special service
3    area for the year preceding the levy year and the median
4    equalized assessed value of all other property within the
5    proposed special service area for the year preceding the
6    levy year. For purposes of this Section, "residential
7    property" means property for which at least one of the
8    homestead exemptions enumerated in Article 15 of this Code
9    has been applied in the year preceding the levy year.
10     After the first levy of taxes within the special service
11area, taxes may continue to be levied in subsequent years
12without the requirement of an additional public hearing if the
13tax rate does not exceed the rate specified in the notice for
14the original public hearing and the taxes are not extended for
15a longer period than the number of years specified in the
16notice if a number of years is specified. Tax rates may be
17increased and the period specified may be extended, if notice
18is given and new public hearings are held in accordance with
19Sections 27-30 and 27-35. A levy that includes an increase
20greater than the lesser of 5% of the initial extension of taxes
21for the special service area or the percentage increase in the
22Consumer Price Index during the 12-month calendar year
23preceding the levy year may be extended only if notice is given
24and a public hearing is held in accordance with Sections 27-30
25and 27-35. For purposes of this Section "Consumer Price Index"
26means the Consumer Price Index for All Urban Consumers for all



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1items published by the United States Department of Labor.
2(Source: P.A. 93-1013, eff. 8-24-04.)
3    (35 ILCS 200/27-30)
4    Sec. 27-30. Manner of notice. Prior to or within 60 days
5after the adoption of the ordinance proposing the establishment
6of a special service area the municipality or county shall fix
7a time and a place for a public hearing. To the extent
8practicable, the hearing shall be held within the boundaries of
9the proposed special service area. Notice of the hearing shall
10be given by publication and mailing, except that notice of a
11public hearing to propose the establishment of a special
12service area for weather modification purposes may be given by
13publication only. Notice by publication shall be given by
14publication at least once not less than 15 days prior to the
15hearing in a newspaper of general circulation within the
16municipality or county. Notice by mailing shall be given by
17depositing the notice in the United States mails addressed to
18the person or persons in whose name the general taxes for the
19last preceding year were paid on each property lying within the
20special service area. A notice shall be mailed not less than 10
21days prior to the time set for the public hearing. In the event
22taxes for the last preceding year were not paid, the notice
23shall be sent to the person last listed on the tax rolls prior
24to that year as the owner of the property.
25(Source: P.A. 82-282; 88-455.)



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1    Section 99. Effective date. This Act takes effect January
21, 2012.".