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 as
6    to whether the proposed special services are for new
7    construction, maintenance, or other purposes;
8        (e) A notification that all interested persons,
9    including all persons owning taxable real property located
10    within the special service area, will be given an
11    opportunity to be heard at the hearing regarding the tax
12    levy and an opportunity to file objections to the amount of
13    the tax levy if the tax is a tax upon property; and
14        (f) The maximum rate of taxes to be extended within the
15    special service area in any year and the maximum number of
16    years taxes will be levied if a maximum number of years is
17    to be established;
18        (g) The proposed rate of the special service area tax
19    for the initial year for which taxes will be levied;
20        (h) The proposed budget for the special services to be
21    provided for the initial year for which taxes will be
22    levied; and
23        (i) A tax impact statement containing an estimate of
24    the median tax increase for (i) residential properties and
25    (ii) non-residential properties. The estimate shall be
26    calculated based on the maximum rate of taxes proposed to



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1    be extended within the special service area applied to the
2    aggregate equalized assessed valuation for residential and
3    non-residential properties, respectively, within the area
4    for the year preceding the proposed initial year for which
5    special service area taxes will be levied. For purposes of
6    the tax impact statement, property may be classified as
7    residential or non-residential according to the county
8    real estate classification system that applies to the
9    proposed special service area.
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.
20(Source: P.A. 93-1013, eff. 8-24-04.)
21    (35 ILCS 200/27-30)
22    Sec. 27-30. Manner of notice. Prior to or within 60 days
23after the adoption of the ordinance proposing the establishment
24of a special service area the municipality or county shall fix
25a time and a place for a public hearing. Notice of the hearing



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1shall be given by publication and mailing, except that notice
2of a public hearing to propose the establishment of a special
3service area for weather modification purposes may be given by
4publication only. Notice by publication shall be given by
5publication at least once not less than 15 days prior to the
6hearing in a newspaper of general circulation within the
7municipality or county. Notice by mailing shall be given by
8depositing the notice in the United States mails addressed to
9the person or persons in whose name the general taxes for the
10last preceding year were paid on each property lying within the
11special service area. A notice shall be mailed not less than 10
12days prior to the time set for the public hearing. In the event
13taxes for the last preceding year were not paid, the notice
14shall be sent to the person last listed on the tax rolls prior
15to that year as the owner of the property. To the extent
16feasible, at least one community meeting intended to determine
17taxpayer interest in establishing a special service area must
18be held within the boundaries of the proposed special service
19area prior to the notification for and convening of the formal
20public hearing required by this Act.
21(Source: P.A. 82-282; 88-455.)
22    Section 99. Effective date. This Act takes effect January
231, 2012.".