(65 ILCS 5/8-2-9.3) (from Ch. 24, par. 8-2-9.3)
Sec. 8-2-9.3.
The municipal budget officer shall compile a budget, such
budget to contain estimates of revenues available to the municipality for
the fiscal year for which the budget is drafted, together with recommended
expenditures for the municipality and all of the municipality's
departments, commissions, and boards. Revenue estimates and expenditure
recommendations shall be presented in a manner which is in conformity with
good fiscal management practices. Substantial conformity to a chart of
accounts, now or in the future, recommended by the National Committee on
Governmental Accounting, or the Auditor of Public Accounts of the State
of Illinois, or the Division of Local Governmental Affairs and Property
Taxes of the Department of Revenue of the State of Illinois or successor
agencies shall be deemed proof of such conformity. The budget shall contain
actual or estimated revenues and expenditures for the two years immediately
preceding the fiscal year for which the budget is prepared. So far as is
possible, the fiscal data for such two preceding fiscal years shall be
itemized in a manner which is in conformity with the chart of accounts
approved above. Each budget shall show the specific fund from which each
anticipated expenditure shall be made.
(Source: P.A. 91-357, eff. 7-29-99.)
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(65 ILCS 5/8-2-9.4) (from Ch. 24, par. 8-2-9.4)
Sec. 8-2-9.4.
Passage of the annual budget by the corporate authorities
shall be in lieu of passage of the appropriation ordinance as required by
Section 8-2-9 of this Act. The annual budget need not be published except
in a manner provided for in Section 8-2-9.9. Except as otherwise provided in this Section, the annual budget shall be
adopted by the corporate authorities before the beginning of the fiscal
year to which it applies. On and after January 1, 2020, if a disaster, state of emergency, or national emergency is declared within 60 days of the end of a municipality's fiscal year and the disaster, emergency, or declaration impacts the municipality, the time limit to pass the annual budget shall be extended for the duration of the disaster or emergency and for 60 days thereafter. During the extended period, the municipality may expend sums of money up to amounts budgeted or appropriated for those objects and purposes in the previous fiscal year to defray all necessary expenses and liabilities of the municipality.
(Source: P.A. 101-640, eff. 6-12-20.)
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(65 ILCS 5/8-2-9.5) (from Ch. 24, par. 8-2-9.5)
Sec. 8-2-9.5.
In the preparation by the municipal budget officer of the
annual budget, an amount not to exceed 3% of the equalized assessed value of
property subject to taxation by the municipality may be accumulated in a
separate fund for the purpose or purposes of specific capital improvements,
repairs, and/or replacements of specific types of municipal equipment or
other tangible property, both real and personal, to be designated as the
"Capital Improvement, Repair or Replacement Fund". Expenditures from the
Capital Improvement, Repair or Replacement Fund shall be budgeted in the
fiscal year in which the capital improvement, repair or replacement will
occur. Upon the completion or abandonment of any object for which the
Capital Improvement, Repair or Replacement Fund, or should any surplus
monies remain after the completion or abandonment of any object for which
the Capital Improvement, Repair or Replacement Fund was inaugurated, then
such funds no longer necessary for capital improvement, repair or
replacement shall be transferred into the general corporate fund of the
municipality on the first day of the fiscal year following such
abandonment, completion, or discovery of surplus funds.
(Source: P.A. 84-147.)
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(65 ILCS 5/8-2-9.6) (from Ch. 24, par. 8-2-9.6)
Sec. 8-2-9.6.
The corporate authorities may delegate authority to heads of
municipal departments, boards, or commissions to delete, add to, change or
create sub-classes within object classes budgeted previously to the
department, board, or commission, subject to such limitation or requirement
for prior approval by the budget officer or executive officer of the
municipality as the council, upon a two-thirds vote of the corporate
authorities then holding office, may establish. By a vote of two-thirds of
the members of the corporate authorities then holding office, the annual
budget for the municipality may be revised by deleting, adding to, changing
or creating sub-classes within object classes and object classes
themselves. No revision of the budget shall be made increasing the budget
in the event funds are not available to effectuate the purpose of the
revision.
(Source: P.A. 76-1117.)
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(65 ILCS 5/8-2-9.7) (from Ch. 24, par. 8-2-9.7)
Sec. 8-2-9.7.
Funds for contingency purposes.
The annual budget may contain
money set aside for contingency
purposes not to exceed ten percent of the total budget, less the amount set
aside for contingency purposes, which monies may be expended for
contingencies upon a majority vote of the corporate authorities then
holding office.
(Source: P.A. 76-1117.)
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(65 ILCS 5/8-2-9.9) (from Ch. 24, par. 8-2-9.9)
Sec. 8-2-9.9.
The corporate authorities shall make the tentative annual
budget conveniently available to public inspection for at least ten days
prior to the passage of the annual budget, by publication in the journal of
the proceedings of the corporate authorities or in such other form as the
corporate authorities may prescribe. Not less than one week after the
publication of the tentative annual budget, and prior to final action on
the budget, the corporate authorities shall hold at least one public
hearing on the tentative annual budget, after which hearing or hearings the
tentative budget may be further revised and passed without any further
inspection, notice or hearing. Notice of this hearing shall be given by
publication in a newspaper having a general circulation in the municipality
at least one week prior to the time of the hearing.
(Source: P.A. 76-1117.)
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(65 ILCS 5/8-2-9.10) (from Ch. 24, par. 8-2-9.10)
Sec. 8-2-9.10.
Any municipality that has previously adopted the provisions
of these Sections 8-2-9.1 through 8-2-9.9 may abandon the provisions hereof
by a 2/3 majority vote of the corporate authorities then holding office.
(Source: P.A. 76-1117.)
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(65 ILCS 5/8-2-9.11) (from Ch. 24, par. 8-2-9.11)
Sec. 8-2-9.11.
Whenever any municipality has entered into a contract
for the repair, remodeling, renovation or construction of a building or
structure or the construction or maintenance of a road or highway, which
provides for retention of a
percentage of the contract
price until final completion and acceptance of the work, upon the request of
the contractor and with the approval of the municipality, the amount so
retained may be deposited under a trust agreement with an Illinois bank
of the contractor's choice and subject to the approval of the municipality.
The contractor shall receive any interest thereon.
Upon application by the contractor, the trust agreement must contain, as a
minimum, the following provisions:
a. The amount to be deposited subject to the trust;
b. The terms and conditions of payment in case of default of the
contractor;
c. The termination of the trust agreement upon completion of the
contract; and
d. The contractor shall be responsible for obtaining the written
consent of the bank trustee, and any costs or service fees shall be
borne by the contractor.
The trust agreement may, at the discretion of the municipality and
upon request of the contractor, become operative at the time of the
first partial payment in accordance with existing statutes, ordinances and municipality
procedures.
(Source: P.A. 82-503.)
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(65 ILCS 5/Art. 8 Div. 3 heading) DIVISION 3.
LEVY AND COLLECTION OF TAXES
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(65 ILCS 5/8-3-1) (from Ch. 24, par. 8-3-1)
Sec. 8-3-1.
The corporate authorities may levy and collect taxes for
corporate purposes. They shall do this in the following manner:
On or before the last Tuesday in December in each year,
the corporate authorities shall ascertain the total amount of
appropriations legally made or budgeted for and any amount deemed
necessary to defray additional expenses and liabilities for all
corporate purposes to be provided for by the tax levy of that year.
Then, by an ordinance specifying in detail in the manner authorized for
the annual appropriation ordinance or budget of the municipality, the
purposes for which the appropriations, budgeting or such additional
amounts deemed necessary have been made and the amount assignable for
each purpose respectively, the corporate authorities shall levy upon all
property subject to taxation within the municipality as that property is
assessed and equalized for state and county purposes for the current
year.
A certified copy of this ordinance shall be filed with the county
clerk of the proper county. He shall ascertain the rate per cent which,
upon the value of all property subject to taxation within the
municipality, as that property is assessed or equalized by the
Department of Revenue, will produce a net amount of not
less than the total amount so directed to be levied. The county clerk
shall extend this tax in a separate column upon the books of the
collector of state and county taxes within the municipality.
However, in ascertaining the rate per cent in municipalities having a
population of 500,000 or more, the county clerk shall not add to the
amount of the tax so levied for any purpose any amount to cover the loss
and cost of collecting the tax, except in the case of amounts levied for
the payment of bonded indebtedness, or interest thereon, and in the case
of amounts levied for the purposes of pension funds.
Where the corporate limits of a municipality lie partly in 2 or more
counties, the corporate authorities shall ascertain the total amount of
all taxable property lying within the corporate limits of that
municipality in each county, as the property is assessed or
equalized by the Department of Revenue for the current year, and
shall certify the amount of taxable property in each county within that
municipality under the seal of the municipality, to the county clerk of
the county where the seat of government of the municipality is situated.
That county clerk shall ascertain the rate per cent which, upon the
total valuation of all property subject to taxation within that
municipality, ascertained as provided in this Section, will produce a
net amount not less than the total amount directed to be levied. As soon
as that rate per cent is ascertained, that clerk shall certify the rate
per cent under his signature and seal of office to the county clerk of each
other county wherein a portion of that municipality is situated. A
county clerk to whom a rate per cent is certified shall extend the tax
in a separate column upon the books of the collector of state and county
taxes for his county against all property in his county within the
limits of that municipality.
But in municipalities with 500,000 or more inhabitants, the aggregate
amount of taxes so levied exclusive of the amount levied for the payment
of bonded indebtedness, or interest thereon, and exclusive of taxes
levied for the payment of judgments, for which a special tax is
authorized by law, and exclusive of the amounts levied for the purposes
of pension funds, working cash fund, public library, the propagation and preservation of community
trees, and exclusive of taxes levied pursuant to Section 19 of the
Illinois Emergency Services and Disaster Agency Act of 1975 and for the
general assistance for needy persons lawfully resident therein, shall not
exceed the estimated amount of taxes to be levied for each year for the
purposes specified in Sections 8-2-2 through 8-2-5 and set forth in its
annual appropriation ordinance and in any supplemental appropriation
ordinance authorized by law for that year.
In municipalities with less than 500,000 inhabitants, the aggregate
amount of taxes so levied for any one year, exclusive of the amount
levied for the payment of bonded indebtedness, or interest thereon, and
exclusive of taxes levied pursuant to Section 13 of the Illinois Civil
Defense Act of 1951 and exclusive of taxes authorized by this Code or other
Acts which by their terms provide that those taxes shall be in addition to
taxes for general purposes authorized under this Section, shall not exceed
the rate of .25%, or the rate limit in effect on July 1, 1967, whichever is
greater, and on a permanent basis, upon the aggregate valuation of all
property within the municipality subject to taxation therein, as the
property is equalized or assessed by the Department of Revenue for the
current year. However, if the maximum rate of such municipality for general
corporate purposes is less than .20% on July 1, 1967, the corporate
authorities may, without referendum, increase such maximum rate not to
exceed .25%; but such maximum rate shall not be raised by more than 1/2 of
such increase in any one year.
However, if the corporate authorities of a municipality with less
than 500,000 inhabitants desire to levy in any one year more than .25%,
or the rate limit in effect on July 1, 1967, whichever is greater, and
on a permanent basis, but not more than .4375% for general corporate
purposes, exclusive of the amount levied for the payment of bonded
indebtedness, or interest thereon, and exclusive of taxes authorized by
this Code or other Acts which by their terms provide that those taxes
shall be in addition to taxes for general purposes authorized under this
Section the corporate authorities, by ordinance, stating the per cent
so desired, may order a proposition for the additional amount to be
submitted to the electors of that municipality at any election. The clerk
shall certify the proposition to the proper election authority who shall
submit the question to the electors at such election. If a majority of the
votes cast on the proposition are in favor of the proposition, the
corporate authorities of that municipality may levy annually for general
corporate purposes, exclusive of the amount levied for the payment of
bonded indebtedness, or interest thereon, and exclusive of taxes authorized
by this Code or other Acts which by their terms provide that those taxes
are in addition to taxes for general purposes authorized under this
Section a tax in excess of .25%, or the rate in effect on July 1, 1967,
whichever is greater, and on a permanent basis, but not exceeding the per
cent mentioned in the proposition.
Any municipality voting after August 1, 1969, to increase its rate
limitation for general corporate purposes under this Section shall
establish such increased rate limitation on an ongoing basis unless
otherwise changed by referendum.
In municipalities that are not home rule units, any funds on hand at the
end of the fiscal year, which funds are not pledged for or allocated to a
particular purpose, may by action of the corporate authorities be
transferred to the capital improvement fund and accumulated therein, but
the total amount accumulated in such fund may not exceed 3% of the
aggregate assessed valuation of all taxable property in the municipality.
(Source: P.A. 102-587, eff. 1-1-22.)
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(65 ILCS 5/8-3-1.1) (from Ch. 24, par. 8-3-1.1)
Sec. 8-3-1.1.
The corporate authorities of any municipality of less
than 500,000 inhabitants, by ordinance, may order the submission to
the electors of a proposition to accumulate a surplus from the tax levy
for general corporate purposes for a specified building project to be
undertaken by the municipality when such accumulation becomes sufficient
therefor. Such proposition shall be certified by the clerk to the proper
election authority who shall submit the question at an election in accordance
with the general election law. The proposition shall be in substantially the
following
form:
Shall the municipality of....... accumulate general YEScorporate funds for the purpose of building..........(here state building purpose)? NO
If a majority of the electors voting on the proposition vote in favor
thereof, the municipality may use a portion of the funds levied for
general corporate purposes, within the tax rate and to the extent
allowed by Section 8-3-1, for the purpose of accumulating funds for such
building project.
(Source: P.A. 81-1489.)
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(65 ILCS 5/8-3-2) (from Ch. 24, par. 8-3-2)
Sec. 8-3-2.
The taxes levied under Section 8-3-1 shall be collected and
enforced in the same manner and by the same officers as state and county
taxes, and shall be paid over by the officers collecting the tax to the
municipal treasurer, or, in the case of a tax levied for library purposes
in municipalities having not to exceed 50,000 inhabitants, to the board of
directors of the library.
(Source: Laws 1967, p. 2674.)
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(65 ILCS 5/8-3-3) (from Ch. 24, par. 8-3-3)
Sec. 8-3-3.
The officer collecting the taxes levied under Section 8-3-1
shall settle with and pay over to the municipal treasurer, or, in the case
of a tax levied for library purposes in municipalities having not to exceed
50,000 inhabitants, to the board of trustees of the library, as often as
once in 2 weeks from the time he commences the collection thereof, all
taxes he has then collected, till the whole tax collected is paid over. The
expenditures of taxes levied for library purposes, whether expended by the
municipal treasurer or by the board of library trustees shall be made
pursuant to the direction of the board of library trustees.
(Source: P.A. 84-770.)
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(65 ILCS 5/8-3-4) (from Ch. 24, par. 8-3-4)
Sec. 8-3-4.
Whenever a municipality is required to levy a tax for the
payment of a particular debt, appropriation, or liability of the
municipality, the tax for that purpose shall be included in the total
amount levied by the corporate authorities, and certified to the county
clerk as provided in Section 8-3-1. However, if a municipality has funds
arising from any source whatsoever, including allocations received or to be
received under the Motor Fuel Tax Law, as heretofore and hereafter
amended which may lawfully be used for the retirement of a particular
debt, appropriation or liability of the municipality, or the payment of the
next maturing installment thereof, then if the municipality by resolution
directs the application of such funds to the payment of the particular
debt, appropriation or liability or next maturing installment thereof, it
shall certify such resolution to the county clerk as provided in Section
8-3-1. The county clerk shall abate the levy for the payment of the
particular debt, appropriation or liability or the next maturing
installment thereof to the extent of the funds so certified as available
for such payment. The corporate authorities shall determine, in the
ordinance making that levy, what proportion of that total amount shall be
applied to the payment of the particular debt, appropriation or liability.
The municipal treasurer shall set apart that proportion of the tax,
collected and paid to him, for the payment of the particular debt,
appropriation or liability, and shall not disburse that proportion of the
tax for any other purpose until the debt, appropriation or liability has
been discharged.
(Source: Laws 1961, p. 576.)
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(65 ILCS 5/8-3-5) (from Ch. 24, par. 8-3-5)
Sec. 8-3-5.
All taxes levied by a municipality, except special assessments
for local improvements, shall be uniform upon all taxable property and
persons within the limits of the municipality, and no property shall be
exempt therefrom other than such property as may be exempt from taxation
under the constitution and general laws of the State.
(Source: Laws 1961, p. 576.)
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(65 ILCS 5/8-3-6) (from Ch. 24, par. 8-3-6)
Sec. 8-3-6.
Every municipality incorporated under a special act shall levy
and collect its taxes in the manner provided for in this Division 3 and in
the manner provided for in the General Revenue Law of this state, even
though its special act contains inconsistent provisions.
(Source: Laws 1961, p. 576.)
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(65 ILCS 5/8-3-7) (from Ch. 24, par. 8-3-7)
Sec. 8-3-7.
Every municipality incorporated under a special act has
the power to levy and collect annually its taxes for general purposes,
exclusive of the amounts levied (1) for the payment of bonded
indebtedness, or interest thereon, (2) for school purposes, (3) under
acts which provide that all taxes levied thereunder shall be in addition
to taxes authorized to be levied for general purposes, and (4) for the
purpose of providing general assistance for persons in need thereof as
provided in "The Illinois Public Aid Code", approved April 11, 1967, as
now or hereafter amended, at whichever of the following rates is higher:
(1) the rate specified in or allowed under its special act, or (2) a
rate which will not exceed 1% of the aggregate valuation of all property
within the municipality, subject to taxation therein, as the property
was equalized or assessed by the Department of Revenue
for the current year.
The foregoing limitations upon tax rates may be increased or
decreased according to the referendum provisions of the General Revenue
Law of Illinois.
(Source: P.A. 81-1509.)
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(65 ILCS 5/8-3-7a) (from Ch. 24, par. 8-3-7a)
Sec. 8-3-7a.
(a) Whenever a petition containing the signatures of at
least 1,000 or 10% of the registered voters, whichever is less, residing
in a municipality of 500,000 or fewer inhabitants is presented to the corporate
authorities of the municipality requesting the submission of a proposition
to levy a tax at a rate not exceeding .075% upon the value, as equalized
or assessed by the Department
of Revenue, of all property within the municipality subject to taxation,
for the purpose of financing a public transportation system for elderly
persons and persons with disabilities, the corporate authorities of such municipality
shall adopt an ordinance or resolution directing the proper election officials
to place the proposition on the ballot at the next election at which such
proposition may be voted upon. The petition shall be filed with the corporate
authorities at least 90 days prior to the next election at which such proposition
may be voted upon. The petition may specify whether the transportation
system financed by a tax levy under this Section is to serve only the municipality
levying such tax or specified regions outside the corporate boundaries of
such municipality in addition thereto. The petition shall be in substantially
the following form:
We, the undersigned registered voters residing in ..... (specify the municipality),
in the County of ..... and State of Illinois, do hereby petition that the
corporate authorities of ....... (specify the municipality) be required
to place on the ballot the proposition requiring the municipality to levy an
annual tax at the rate of ...... (specify a rate not exceeding .075%) on
all taxable property in ....... (specify the municipality) for the purpose
of financing a public transportation system for elderly persons and persons with disabilities within ...... (specify the municipality and any regions outside
the corporate boundaries to be served by the transportation system).
Name......... Address...........State of Illinois) )ssCounty of... )
I ........, do hereby certify that I am a registered voter, that I reside
at No....... street, in the ...... of ......... County of ......... and
State of Illinois, and that signatures in this sheet were signed in my presence,
and are genuine, and that to the best of my knowledge and belief the persons
so signing were at the time of signing the petitions registered voters,
and that their respective residences are correctly stated, as above set forth.
...................
Subscribed and sworn to me this ........... day of .......... A.D....
The proposition shall be in substantially the following form:
Shall a tax of ...... % (specifya rate not exceeding .075%) be leviedannually on all taxable property in......(specify the municipality) to pay YESthe cost of operating and maintaininga public transportation system for -------------------elderly persons and persons with disabilities within........(specify the municipality NOand any regions outside the corporateboundaries to be served by thetransportation system)?
If the majority of the voters of the municipality voting therein vote
in favor of the proposition, the corporate authorities of the municipality
shall levy such annual tax at the rate specified in the proposition. If
the majority of the vote is against such proposition, such tax may not be levied.
(b) Municipalities under this Section may contract with any not-for-profit
corporation, subject to the General Not for Profit Corporation Act and incorporated
primarily for the purpose of providing transportation to elderly persons and persons with disabilities, for such corporation to provide transportation-related services
for the purposes of this Section. Municipalities should utilize where possible
existing facilities and systems already operating for the purposes outlined
in this Section.
(c) Taxes authorized under this Section may be used only for the purpose
of financing a transportation system for elderly persons and persons with disabilities
as authorized in this Section.
(d) For purposes of this Section, "persons with disabilities" means
any individuals who, by reason of illness, injury, age, congenital malfunction,
or other permanent or temporary disability, are unable without special public
transportation facilities or special planning or design to utilize ordinary
public transportation facilities and services as effectively as persons
who are not so affected.
"Public transportation for elderly persons and persons with disabilities" means a transportation
system for persons who have mental or physical difficulty in accessing or
using the conventional public mass transportation system, or for any
other reason.
(Source: P.A. 99-143, eff. 7-27-15.)
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(65 ILCS 5/8-3-8) (from Ch. 24, par. 8-3-8)
Sec. 8-3-8.
Whenever any property listed or assessed for municipal taxation
is destroyed by fire, in whole or in part, before the levy thereon of
municipal taxes, or before the municipal taxes levied thereon have been
collected, the mayor or president may rebate or remit as much of the
municipal taxes levied upon that property, as in his opinion should be
rebated or remitted because the property has been, in whole or in part,
destroyed by fire.
(Source: Laws 1961, p. 576.)
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(65 ILCS 5/8-3-9) (from Ch. 24, par. 8-3-9)
Sec. 8-3-9.
Whenever (1) a large portion of the taxable property of a
municipality is destroyed by fire so as to seriously impair or affect the
ability of the owners thereof to pay taxes or special assessments thereon,
and (2) an appropriation ordinance has been passed, or special improvements
ordered, before the fire, and (3) the taxes or special assessments have not
been levied or collected, the corporate authorities of that municipality
may (1) alter or repeal that appropriation ordinance, or any part thereof,
(2) order the discontinuance of the special improvements, or any of them,
(3) reduce the amount of taxes or special assessments ordered to be levied
or collected for any general or special purpose, or (4) pass a new
appropriation ordinance. This new appropriation ordinance shall have the
same force and effect as if it had been passed within the time elsewhere
prescribed by law.
(Source: Laws 1961, p. 576.)
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(65 ILCS 5/8-3-10) (from Ch. 24, par. 8-3-10)
Sec. 8-3-10.
No municipality shall receive from the county treasury of any
county in which the municipality is situated in whole or in part, any
greater proportion of the surplus of all taxes which may be collected for
county purposes, than any other municipality within the county.
(Source: Laws 1961, p. 576.)
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(65 ILCS 5/8-3-11) (from Ch. 24, par. 8-3-11)
Sec. 8-3-11.
No municipality shall receive from the county treasury any
greater drawback of its proportion of the taxes paid into the county
treasury of the county, in which it is situated in whole or in part, by
reason of any appropriation by the county board, for the purpose of making
and repairing roads and highways, or building and repairing bridges,
situated in the county but outside the corporate limits of the municipality
than is allowed by law to all other municipalities situated in whole or in
part in that county.
(Source: Laws 1961, p. 576.)
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