Full Text of SB1750 96th General Assembly
SB1750enr 96TH GENERAL ASSEMBLY
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Property Tax Code is amended by changing | 5 |
| Section 18-190 as follows:
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| (35 ILCS 200/18-190)
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| Sec. 18-190. Direct referendum; new rate or increased | 8 |
| limiting rate. | 9 |
| (a) If a new rate
is authorized by statute to be imposed | 10 |
| without referendum or
is subject to a backdoor referendum, as | 11 |
| defined in Section 28-2 of the Election
Code, the governing | 12 |
| body of the affected taxing district before levying the new
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| rate shall submit the new rate to direct
referendum under the | 14 |
| provisions of this Section and of Article 28 of the Election | 15 |
| Code. Notwithstanding the provisions, requirements, or | 16 |
| limitations of any other law, any tax levied for the 2005 levy | 17 |
| year and all subsequent levy years by any taxing district | 18 |
| subject to this Law may be extended at a rate exceeding the | 19 |
| rate established for that tax by referendum or statute, | 20 |
| provided that the rate does not exceed the statutory ceiling | 21 |
| above which the tax is not authorized to be further increased | 22 |
| either by referendum or in any other manner. Notwithstanding | 23 |
| the provisions, requirements, or limitations of any other law, |
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| all taxing districts subject to this Law shall follow the | 2 |
| provisions of this Section whenever seeking referenda approval | 3 |
| after March 21, 2006 to (i) levy a new tax rate authorized by | 4 |
| statute or (ii) increase the limiting rate applicable to the | 5 |
| taxing district. All taxing districts subject to this Law are | 6 |
| authorized to seek referendum approval of each proposition | 7 |
| described and set forth in this Section. | 8 |
| The proposition seeking to obtain referendum approval to | 9 |
| levy a new tax rate as authorized in clause (i) shall be in | 10 |
| substantially the following form: | 11 |
| Shall ... (insert legal name, number, if any, and | 12 |
| county or counties of taxing district and geographic or | 13 |
| other common name by which a school or community college | 14 |
| district is known and referred to), Illinois, be authorized | 15 |
| to levy a new tax for ... purposes and have an additional | 16 |
| tax of ...% of the equalized assessed value of the taxable | 17 |
| property therein extended for such purposes? | 18 |
| The votes must be recorded as "Yes" or "No". | 19 |
| The proposition seeking to obtain referendum approval to | 20 |
| increase the limiting rate as authorized in clause (ii) shall | 21 |
| be in substantially the following form: | 22 |
| Shall the limiting rate under the Property Tax | 23 |
| Extension Limitation Law for ... (insert legal name, | 24 |
| number, if any, and county or counties of taxing district | 25 |
| and geographic or other common name by which a school or | 26 |
| community college district is known and referred to), |
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| Illinois, be increased by an additional amount equal to | 2 |
| ...% above the limiting rate for the purpose of...(insert | 3 |
| purpose) for levy year ... (insert the most recent levy | 4 |
| year for which the limiting rate of the taxing district is | 5 |
| known at the time the submission of the proposition is | 6 |
| initiated by the taxing district) and be equal to ...% of | 7 |
| the equalized assessed value of the taxable property | 8 |
| therein for levy year(s) (insert each levy year for which | 9 |
| the increase will be applicable,
which years must be | 10 |
| consecutive and may not exceed 4)? | 11 |
| The votes must be recorded as "Yes" or "No". | 12 |
| The ballot for any proposition submitted pursuant to this | 13 |
| Section shall have printed thereon, but not as a part of the | 14 |
| proposition submitted, only the following supplemental | 15 |
| information (which shall be supplied to the election authority | 16 |
| by the taxing district) in substantially the following form: | 17 |
| (1) The approximate amount of taxes extendable at the | 18 |
| most recently extended
limiting rate is $..., and the | 19 |
| approximate amount of taxes extendable if the
proposition | 20 |
| is approved is $.... | 21 |
| (2) For the ... (insert the first levy year for which | 22 |
| the new rate or increased
limiting rate will be applicable) | 23 |
| levy year the approximate amount of the additional tax
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| extendable against property containing a single family | 25 |
| residence and having a fair market
value at the time of the | 26 |
| referendum of $100,000 is estimated to be $.... |
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| (3) Based upon an average annual percentage increase | 2 |
| (or decrease) in the market
value of such property of %... | 3 |
| (insert percentage equal to the average annual percentage
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| increase or decrease for the prior 3 levy years, at the | 5 |
| time the submission of the
proposition is initiated by the | 6 |
| taxing district, in the amount of (A) the equalized | 7 |
| assessed
value of the taxable property in the taxing | 8 |
| district less (B) the new property included in the
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| equalized assessed value), the approximate amount of the | 10 |
| additional tax extendable against
such property for the ... | 11 |
| levy year is estimated to be $... and for the ... levy
year | 12 |
| is estimated to be $
.... | 13 |
| (4) If the proposition is approved, the aggregate | 14 |
| extension for ... (insert each levy year for which the | 15 |
| increase will apply) will be determined by the limiting | 16 |
| rate set forth in the proposition, rather than the | 17 |
| otherwise applicable limiting rate calculated under the | 18 |
| provisions of the Property Tax Extension Limitation Law | 19 |
| (commonly known as the Property Tax Cap Law). | 20 |
| The approximate amount of taxes extendable shown in paragraph | 21 |
| (1) shall be computed upon the last known equalized assessed | 22 |
| value of taxable property in the taxing district (at the time | 23 |
| the submission of the proposition is initiated by the taxing | 24 |
| district). Paragraph (3) shall be included only if the | 25 |
| increased limiting rate will be applicable for more than one | 26 |
| levy year and shall list each levy year for which the increased |
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| limiting rate will be applicable. The additional tax shown for | 2 |
| each levy year shall be the approximate dollar amount of the | 3 |
| increase over the amount of the most recently completed | 4 |
| extension at the time the submission of the proposition is | 5 |
| initiated by the taxing district. The approximate amount of the | 6 |
| additional taxes extendable shall be calculated (i) without | 7 |
| regard to any property tax exemptions and (ii) based upon the | 8 |
| percentage level of assessment prescribed for such property by | 9 |
| statute or by ordinance of the county board in counties which | 10 |
| classify property for purposes of taxation in accordance with | 11 |
| Section 4 of Article IX of the Constitution. Paragraph (4) | 12 |
| shall be included if the proposition concerns a limiting rate | 13 |
| increase but shall not be included if the proposition concerns | 14 |
| a new rate. Any notice required to be published in connection | 15 |
| with the submission of the proposition shall also contain this | 16 |
| supplemental information and shall not contain any other | 17 |
| supplemental information regarding the proposition. Any error, | 18 |
| miscalculation, or inaccuracy in computing any amount set forth | 19 |
| on the ballot and in the notice that is not deliberate shall | 20 |
| not invalidate or affect the validity of any proposition | 21 |
| approved. Notice of the referendum shall be published and | 22 |
| posted as otherwise required by law, and the submission of the | 23 |
| proposition shall be initiated as provided by law. | 24 |
| If a majority of all ballots cast on the proposition are in | 25 |
| favor of the proposition, the following provisions shall be | 26 |
| applicable to the extension of taxes for the taxing district: |
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| (A) a new tax rate shall be first effective for the | 2 |
| levy year in which the new rate is approved; | 3 |
| (B) if the proposition provides for a new tax rate, the | 4 |
| taxing district is authorized to levy a tax after the | 5 |
| canvass of the results of the referendum by the election | 6 |
| authority for the purposes for which the tax is authorized; | 7 |
| (C) a limiting rate increase shall be first effective | 8 |
| for the levy year in which the limiting rate increase is | 9 |
| approved, provided that the taxing district may elect to | 10 |
| have a limiting rate increase be effective for the levy | 11 |
| year prior to the levy year in which the limiting rate | 12 |
| increase is approved unless the extension of taxes for the | 13 |
| prior levy year occurs 30 days or less after the canvass of | 14 |
| the results of the referendum by the election authority in | 15 |
| any county in which the taxing district is located; | 16 |
| (D) in order for the limiting rate increase to be first | 17 |
| effective for the levy year prior to the levy year of the | 18 |
| referendum, the taxing district must certify its election | 19 |
| to have the limiting rate increase be effective for the | 20 |
| prior levy year to the clerk of each county in which the | 21 |
| taxing district is located not more than 2 days after the | 22 |
| date the results of the referendum are canvassed by the | 23 |
| election authority; and | 24 |
| (E) if the proposition provides for a limiting rate | 25 |
| increase, the increase may be effective regardless of | 26 |
| whether the proposition is approved before or after the |
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| taxing district adopts or files its levy for any levy year.
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| Rates
required to extend taxes on levies subject to a | 3 |
| backdoor referendum in each
year there is a levy are not new | 4 |
| rates or rate increases under this Section if
a
levy has been | 5 |
| made for the fund in one or more of the preceding 3 levy
years. | 6 |
| Changes made by this amendatory Act of 1997 to this Section in
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| reference to rates required to extend taxes on levies subject | 8 |
| to a backdoor
referendum in each year there is a levy are | 9 |
| declarative of existing law and not
a new enactment. | 10 |
| (b) Whenever other applicable law authorizes a taxing | 11 |
| district
subject to the
limitation
with respect to its | 12 |
| aggregate extension provided for in this Law to issue bonds
or | 13 |
| other obligations either without referendum or subject to | 14 |
| backdoor
referendum, the taxing district may elect for each | 15 |
| separate bond issuance to
submit the question of the issuance | 16 |
| of the bonds or obligations directly to the
voters of the | 17 |
| taxing district, and if the referendum passes the taxing
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| district is not required to comply with any backdoor referendum
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| procedures or requirements set forth in the other applicable | 20 |
| law. The
direct referendum shall be initiated by ordinance or | 21 |
| resolution of the
governing body of the taxing district, and | 22 |
| the question shall be certified
to the proper election | 23 |
| authorities in accordance with the provisions of the
Election | 24 |
| Code.
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| (Source: P.A. 94-976, eff. 6-30-06.)
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| Section 10. The Community Mental Health Act is amended by | 2 |
| changing Section 5 as follows:
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| (405 ILCS 20/5) (from Ch. 91 1/2, par. 305)
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| Sec. 5. (a) When the governing body of a governmental unit | 5 |
| passes a
resolution as provided in Section 4 asking that an | 6 |
| annual tax may be
levied for the purpose of providing such | 7 |
| mental health facilities and
services, including facilities | 8 |
| and services for the person with a
developmental disability or | 9 |
| a substance use disorder, in the community and so
instructs the | 10 |
| clerk of the governmental unit such clerk shall certify the
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| proposition to the proper election officials for submission at | 12 |
| a regular
election in accordance with the general election law. | 13 |
| The proposition shall be
in the following form:
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| Shall............ (governmental
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| unit) levy an annual tax of not to YES
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| exceed .15% for the purpose of providing
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| community mental health facilities and ---------------
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| services including facilities and services
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| for the person with a developmental NO
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| disability or a substance use disorder?
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| -------------------------------------------------------------
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| (b) If a majority of all the votes cast upon the | 24 |
| proposition are for the
levy of such tax, the governing
body of | 25 |
| such governmental unit shall
thereafter annually levy a tax not |
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| to exceed the rate set forth in
Section 4. Thereafter, the | 2 |
| governing body shall in the annual
appropriation bill | 3 |
| appropriate from such funds such sum or sums of money
as may be | 4 |
| deemed necessary, based upon the community mental health
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| board's budget, the board's annual mental health report, and | 6 |
| the local
mental health plan to defray necessary expenses and | 7 |
| liabilities in
providing for such community mental health | 8 |
| facilities and services.
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| (c) If the governing body of a governmental unit levies a | 10 |
| tax under Section 4 of this Act and the rate specified in the | 11 |
| proposition under subsection (a) of this Section is less than | 12 |
| 0.15%, then the governing body of the governmental unit may, | 13 |
| upon referendum approval, increase that rate to not more than | 14 |
| 0.15%. The governing body shall instruct the clerk of the | 15 |
| governmental unit to certify the
proposition to the proper | 16 |
| election officials for submission at a regular
election in | 17 |
| accordance with the general election law. The proposition shall | 18 |
| be
in the following form: | 19 |
| "Shall the tax imposed by (governmental unit) for the | 20 |
| purpose of providing community mental health facilities | 21 |
| and services, including facilities and services for | 22 |
| persons with a developmental disability or substance use | 23 |
| disorder be increased to (not more than 0.15%)?" | 24 |
| If a majority of all the votes cast upon the proposition | 25 |
| are for the
increase of the tax, then the governing
body of the | 26 |
| governmental unit may
thereafter annually levy a tax not to |
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| exceed the rate set forth in the referendum question. | 2 |
| (Source: P.A. 95-336, eff. 8-21-07.)
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| Section 99. Effective date. This Act takes effect upon | 4 |
| becoming law.
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