35 ILCS 200/ Property Tax Code.

Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.

35 ILCS 200/27-70

(35 ILCS 200/27-70)

Sec. 27-70.

Effect of disconnection.

Any disconnected territory shall cease
to be subject to any taxes levied under this Article and shall not be security
for any future bonded indebtedness. When the amount of any special service area
levied taxes is cancelled due to disconnection of territory, the court may, in
the same disconnection proceeding, distribute this cancellation upon the other
property in the area assessed, in such manner as the court finds just and
equitable, not exceeding, however, the amount by which the property will
benefit from the special service.

(Source: P.A. 83-1245; 88-455.)

35 ILCS 200/27-75

(35 ILCS 200/27-75)

Sec. 27-75. Extension of tax levy.

If a property tax is  levied, the tax
shall be extended by the county clerk in the special service area in the manner
provided by Articles 1 through 26 of this Code based on equalized assessed
values as established under Articles 1 through 26. The municipality or county
shall file a certified copy of the ordinance creating the special service area,
including an accurate map thereof, a copy of the public hearing notice, and a description of the special services to be provided, with the county clerk. The corporate
authorities of the municipality or county may levy taxes in the special service
area prior to the date the levy must be filed with the county clerk, for the
same year in which the ordinance and map are filed with the county clerk.  In
addition, the corporate authorities shall file a certified copy of each
ordinance levying taxes in the special service area on or before the last
Tuesday of December of each year and shall file a certified copy of any
ordinance authorizing the issuance of bonds and providing for a property tax
levy in the area by December 31 of the year of the first levy.

In lieu of or in addition to an ad valorem property tax, a special tax may be
levied and extended within the special service area on any other basis that
provides a rational relationship between the amount of the tax levied against
each lot, block, tract and parcel of land in the special service area and the
special service benefit rendered. In that case, a special tax roll shall be
prepared containing: (a) a description of the special services to be provided, (b) an explanation of the method of spreading the special
tax, (c)

a list of lots, blocks, tracts and parcels of  land in  the special
service area,
and (d) the amount assessed against each. The  special tax roll
shall be included in the ordinance establishing the special service area or in
an amendment of the ordinance, and shall be filed with the county clerk for use
in extending the tax.  The lien and foreclosure remedies provided in Article 9
of the Illinois Municipal Code shall apply upon non-payment of the special tax.

As an alternative to an ad valorem tax based on the whole equalized assessed value of the property, the corporate authorities may provide for the ad valorem tax to be extended solely upon the equalized assessed value of the land in a special service area, without regard to improvements, if the equalized assessed value of the land in the special service area is at least 75% of the total of the whole equalized assessed value of property within the special service area at the time that it was established. If the corporate authorities choose to provide for this method of taxation on the land value only, then each notice given in connection with the special service area must include a statement in substantially the following form: "The taxes to be extended shall be upon the equalized assessed value of the land in the proposed special service area, without regard to improvements."
Section 10-30 of this Code does not apply to any property that is part of a special service area created under this paragraph, namely, property for which the ad valorem taxes are extended solely upon the equalized assessed value of the land in the special service area, without regard to improvements.

(Source: P.A. 96-1396, eff. 7-29-10; 97-333, eff. 8-12-11.)

35 ILCS 200/27-80

(35 ILCS 200/27-80)

Sec. 27-80.

Weather modification referendum.

A special service area for
weather modification shall not be established by a municipality or county until
the question of establishing the special service area has first been submitted
to the voters of the proposed area and approved by a majority of the voters
voting on the  question.  The corporate authorities proposing a special service
area shall certify the proposition for establishment of the area to the proper
election officials who shall submit the proposition to the voters at an
election in accordance with the general election law.  The proposition shall
be in substantially the following form:

--------------------------------------------------------------
    Shall a special service area for
weather modification be created by               YES
....., and be authorized to levy a tax       -----------------
not to exceed .....%  of the equalized           NO
and assessed value of farmland?
--------------------------------------------------------------

If a majority of votes cast on the proposition are in favor, the special
service area is established.  Notwithstanding any other provision,  a special
service area established for weather modification purposes shall not levy a
tax in excess of .05% of the equalized assessed value of all taxable property
assessed as farmland  pursuant to Sections 10-110 through 10-140.  Taxes
levied by the municipality or county for a special service area for weather
modification may be used only for purposes of weather modification, and may not
be used for administrative purposes.  Any taxes levied under this Section for
weather modification purposes which are unpaid shall be treated as delinquent
taxes under Article 21 of this Code.

(Source: P.A. 83-1245; 88-455.)

35 ILCS 200/27-85

(35 ILCS 200/27-85)

Sec. 27-85.

Dissolution of weather modification area.


If 10% of the electors residing in a special service area for
weather modification petition the corporate authorities for dissolution
of the special service area, the proposition shall be certified to the
proper election officials who shall submit the proposition to the voters
at an election in accordance with the general election law.  The proposition
shall be in substantially the following form:

--------------------------------------------------------------
    Shall the special service area       YES
for weather modification purposes  ---------------------------
created by ..... be dissolved?            NO
--------------------------------------------------------------

If a majority of the votes cast on the proposition are in favor, the special
service area is dissolved.  If a special service area is dissolved and any
unexpended funds remain from previous levies, the funds shall be paid to owners
of property located in the special service area. The payments shall be prorated
among the owners on the basis of acreage.

(Source: P.A. 82-282; 88-455.)

35 ILCS 200/27-87

(35 ILCS 200/27-87)
Sec. 27-87. Special service areas to protect the health and safety of workers, tenants, and visitors in buildings.

  A municipality may propose a special service area as provided in this Law for the purpose of providing improvements to any one or more buildings if the improvements are required by municipal ordinance in order to protect the health and safety of workers, tenants, and visitors in the buildings; provided that if the owners of 100% of the number of lots, tracts, and parcels of the real estate that are to be subject to the tax file a petition with the clerk of the municipality agreeing with the establishment of a special service area, then the corporate authorities of the municipality may proceed with the establishment of the special service area.  If a petition is not filed or contains an insufficient number of signatures, the corporate authorities of the municipality may not proceed further, and the same establishment of a special service area shall not again be initiated for a period of one year.

(Source: P.A. 94-689, eff. 1-1-06.)

35 ILCS 200/27-90

(35 ILCS 200/27-90)

Sec. 27-90.

Special service area for privately owned or maintained roads.

If at least 30% of the street or road mileage within the
corporate limits of
a municipality is comprised of streets and roadways not owned or controlled by
the municipality or any other unit of government, and if the streets and
roadways (including related drainage facilities and appurtenances) provide
access for police, fire, and other emergency vehicles, the municipality may
propose a special service area as provided in this Law for the purpose of
repairing, reconstructing, or maintaining those streets and
roadways; provided that if the owners of 51% or more in number of the
lots, tracts, and parcels
of real estate that are to be subject to the tax file a petition with the
clerk of the municipality agreeing with the establishment of a special service
area, then the corporate authorities of the municipality shall proceed
with the establishment of a special service area.  If a petition is not filed
or contains an insufficient
number of signatures, the corporate authorities of the municipality shall
proceed no further and the same
establishment of a special service area shall not again be initiated for a
period of one year.

(Source: P.A. 90-299, eff. 8-1-97.)

35 ILCS 200/27-93

(35 ILCS 200/27-93)

Sec. 27-93.

Refunds; special service area fund.

If the corporate
authorities determine that excess revenues exist in a
special service area fund at the end of the life of the special service area
and if the option to abate a portion of the final tax levy for the special
service
area is no longer available, then the excess funds must be refunded to the
taxpayers of record for all parcels within the special service area, as of the
date the refund is declared, on a pro rata basis based upon each parcel's
proportionate share of the total equalized assessed valuation of all parcels
within the special service area. In processing the refund, the county or
municipality may deduct not more than 5% of the amount declared to be refunded
to cover its costs and expenses relative to declaring and making the refund.

(Source: P.A. 92-226, eff. 1-1-02.)

35 ILCS 200/27-95

(35 ILCS 200/27-95)

Sec. 27-95.

Special service area for privately owned or maintained roads in
unincorporated areas.

(a) If an unincorporated area of a county under township organization in
subdivisions initially platted
before January 1, 1995 contains at least one mile
of
streets or
roadways
situated entirely within a
township and not owned by the county or any other unit of government, and if
the streets and
roadways, including related drainage facilities and appurtenances, provide
access for police, fire, and
other emergency vehicles, the highway commissioner, upon consultation with the
county engineer or
county superintendent of highways, may propose a special service area as
provided in this Section
for the purpose of repairing, reconstructing, or maintaining those streets and
roadways, and the
corporate authorities of the county within which the streets and roadways are
located may levy or
impose additional taxes upon property within the area for the provision of
special services and for
the payment of debt incurred in order to provide those special services;
provided that if the owners
of 51% or more in the number of the lots, tracts, and parcels of real estate
that are to be subject to
the tax file a petition with the county clerk agreeing with the establishment
of a special service area,
then the corporate authorities of the county shall proceed with the
establishment of the special
service area. If a petition is not filed or contains an insufficient number of
signatures, the County
Board shall proceed no further and the same establishment of a special service
area shall not again be
initiated for a period of one year.

(b) The county engineer or county superintendent of highways may expend
county
highway funds in
providing consultation to a highway commissioner concerning the establishment
of a special service area or its
administration by the road district.

(c) The corporate authorities of the county may issue bonds as provided in
this Code to fund the
provision of special services within the boundaries of the special service
area.

(d) The highway commissioner shall make or let contracts, employ labor, and
purchase materials
and machinery necessary for repairing, reconstructing, or maintaining streets
and roadways within a special
service area established as provided in this Section. The cost of these
obligations shall be reimbursed by the
county with special service area tax revenues or bond proceeds, subject to
supervision by the county engineer or
county superintendent of highways as provided in the Illinois Highway Code.

(e) The highway commissioner may propose an increase in the tax rate
whenever available funding
is or may become insufficient to meet the cost of providing special services
under this Section, provided notice
is given and new public hearings are held in accordance with Sections 27-30 and
27-35. If a petition by at least
51% of the electors and 51% of the owners of record is filed in accordance with
Section 27-55 objecting to a
proposed increase in the tax rate, the tax rate shall not be increased, and the
road district shall have no further
obligation beyond available funding to provide any services for repairing,
reconstructing, or maintaining streets
and roadways within the special service area. Upon satisfaction of all bonded
indebtedness and other obligations
incurred in providing the special services, the special service area shall be
dissolved.

(Source: P.A. 93-193, eff. 7-14-03.)

35 ILCS 200/27-100

    (35 ILCS 200/27-100)
    Sec. 27-100. Special service area commissions.

(a) Notwithstanding any other provision of law, no member of a special service area commission may be an executive officer, owner, or member of the board of directors of the service provider agency selected for a services contract for that special service area.

(b) Notwithstanding any other provision of law, no business owned by a member of a special service area commission may, for valuable consideration, provide goods or services as a subcontractor of a service provider agency pursuant to a services contract for the special service area that is the subject of that special service area commission.   No business owned by an employee or elected official of a municipality may, for valuable consideration, provide goods or services as a subcontractor of a service provider agency pursuant to a services contract for any special service area located within that municipality.

(c) At least one membership position for a special service area commission in a special service area which contains one or more homestead properties, as defined in Section 15-175, shall be reserved as a first priority membership position for any owner of homestead property located within such special service area.