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Full Text of SB0851  100th General Assembly

SB0851ham003 100TH GENERAL ASSEMBLY

Rep. Michelle Mussman

Filed: 11/7/2017

 

 


 

 


 
10000SB0851ham003LRB100 05418 HLH 30613 a

1
AMENDMENT TO SENATE BILL 851

2    AMENDMENT NO. ______. Amend Senate Bill 851 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Sections 15-170, 15-175, 18-185, 18-205, 18-213, and 18-214 and
6by adding Sections 15-178, 18-213.1, and 18-242 as follows:
 
7    (35 ILCS 200/15-170)
8    Sec. 15-170. Senior citizens homestead exemption. An
9annual homestead exemption limited, except as described here
10with relation to cooperatives or life care facilities, to a
11maximum reduction set forth below from the property's value, as
12equalized or assessed by the Department, is granted for
13property that is occupied as a residence by a person 65 years
14of age or older who is liable for paying real estate taxes on
15the property and is an owner of record of the property or has a
16legal or equitable interest therein as evidenced by a written

 

 

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1instrument, except for a leasehold interest, other than a
2leasehold interest of land on which a single family residence
3is located, which is occupied as a residence by a person 65
4years or older who has an ownership interest therein, legal,
5equitable or as a lessee, and on which he or she is liable for
6the payment of property taxes. Before taxable year 2004, the
7maximum reduction shall be $2,500 in counties with 3,000,000 or
8more inhabitants and $2,000 in all other counties. For taxable
9years 2004 through 2005, the maximum reduction shall be $3,000
10in all counties. For taxable years 2006 and 2007, the maximum
11reduction shall be $3,500. For taxable years 2008 through 2011,
12the maximum reduction is $4,000 in all counties. For taxable
13year 2012, the maximum reduction is $5,000 in counties with
143,000,000 or more inhabitants and $4,000 in all other counties.
15For taxable years 2013 through 2016, the maximum reduction is
16$5,000 in all counties. For taxable year years 2017 and
17thereafter, the maximum reduction is $8,000 in counties with
183,000,000 or more inhabitants and $5,000 in all other counties.
19For taxable years 2018 and thereafter, the maximum reduction is
20$8,000 in all counties.
21    For land improved with an apartment building owned and
22operated as a cooperative, the maximum reduction from the value
23of the property, as equalized by the Department, shall be
24multiplied by the number of apartments or units occupied by a
25person 65 years of age or older who is liable, by contract with
26the owner or owners of record, for paying property taxes on the

 

 

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1property and is an owner of record of a legal or equitable
2interest in the cooperative apartment building, other than a
3leasehold interest. For land improved with a life care
4facility, the maximum reduction from the value of the property,
5as equalized by the Department, shall be multiplied by the
6number of apartments or units occupied by persons 65 years of
7age or older, irrespective of any legal, equitable, or
8leasehold interest in the facility, who are liable, under a
9contract with the owner or owners of record of the facility,
10for paying property taxes on the property. In a cooperative or
11a life care facility where a homestead exemption has been
12granted, the cooperative association or the management firm of
13the cooperative or facility shall credit the savings resulting
14from that exemption only to the apportioned tax liability of
15the owner or resident who qualified for the exemption. Any
16person who willfully refuses to so credit the savings shall be
17guilty of a Class B misdemeanor. Under this Section and
18Sections 15-175, 15-176, and 15-177, "life care facility" means
19a facility, as defined in Section 2 of the Life Care Facilities
20Act, with which the applicant for the homestead exemption has a
21life care contract as defined in that Act.
22    When a homestead exemption has been granted under this
23Section and the person qualifying subsequently becomes a
24resident of a facility licensed under the Assisted Living and
25Shared Housing Act, the Nursing Home Care Act, the Specialized
26Mental Health Rehabilitation Act of 2013, the ID/DD Community

 

 

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1Care Act, or the MC/DD Act, the exemption shall continue so
2long as the residence continues to be occupied by the
3qualifying person's spouse if the spouse is 65 years of age or
4older, or if the residence remains unoccupied but is still
5owned by the person qualified for the homestead exemption.
6    A person who will be 65 years of age during the current
7assessment year shall be eligible to apply for the homestead
8exemption during that assessment year. Application shall be
9made during the application period in effect for the county of
10his residence.
11    Beginning with assessment year 2003, for taxes payable in
122004, property that is first occupied as a residence after
13January 1 of any assessment year by a person who is eligible
14for the senior citizens homestead exemption under this Section
15must be granted a pro-rata exemption for the assessment year.
16The amount of the pro-rata exemption is the exemption allowed
17in the county under this Section divided by 365 and multiplied
18by the number of days during the assessment year the property
19is occupied as a residence by a person eligible for the
20exemption under this Section. The chief county assessment
21officer must adopt reasonable procedures to establish
22eligibility for this pro-rata exemption.
23    The assessor or chief county assessment officer may
24determine the eligibility of a life care facility to receive
25the benefits provided by this Section, by affidavit,
26application, visual inspection, questionnaire or other

 

 

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1reasonable methods in order to insure that the tax savings
2resulting from the exemption are credited by the management
3firm to the apportioned tax liability of each qualifying
4resident. The assessor may request reasonable proof that the
5management firm has so credited the exemption.
6    The chief county assessment officer of each county with
7less than 3,000,000 inhabitants shall provide to each person
8allowed a homestead exemption under this Section a form to
9designate any other person to receive a duplicate of any notice
10of delinquency in the payment of taxes assessed and levied
11under this Code on the property of the person receiving the
12exemption. The duplicate notice shall be in addition to the
13notice required to be provided to the person receiving the
14exemption, and shall be given in the manner required by this
15Code. The person filing the request for the duplicate notice
16shall pay a fee of $5 to cover administrative costs to the
17supervisor of assessments, who shall then file the executed
18designation with the county collector. Notwithstanding any
19other provision of this Code to the contrary, the filing of
20such an executed designation requires the county collector to
21provide duplicate notices as indicated by the designation. A
22designation may be rescinded by the person who executed such
23designation at any time, in the manner and form required by the
24chief county assessment officer.
25    The assessor or chief county assessment officer may
26determine the eligibility of residential property to receive

 

 

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1the homestead exemption provided by this Section by
2application, visual inspection, questionnaire or other
3reasonable methods. The determination shall be made in
4accordance with guidelines established by the Department.
5    In counties with 3,000,000 or more inhabitants, beginning
6in taxable year 2010, each taxpayer who has been granted an
7exemption under this Section must reapply on an annual basis.
8The chief county assessment officer shall mail the application
9to the taxpayer. In counties with less than 3,000,000
10inhabitants, the county board may by resolution provide that if
11a person has been granted a homestead exemption under this
12Section, the person qualifying need not reapply for the
13exemption.
14    In counties with less than 3,000,000 inhabitants, if the
15assessor or chief county assessment officer requires annual
16application for verification of eligibility for an exemption
17once granted under this Section, the application shall be
18mailed to the taxpayer.
19    The assessor or chief county assessment officer shall
20notify each person who qualifies for an exemption under this
21Section that the person may also qualify for deferral of real
22estate taxes under the Senior Citizens Real Estate Tax Deferral
23Act. The notice shall set forth the qualifications needed for
24deferral of real estate taxes, the address and telephone number
25of county collector, and a statement that applications for
26deferral of real estate taxes may be obtained from the county

 

 

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1collector.
2    Notwithstanding Sections 6 and 8 of the State Mandates Act,
3no reimbursement by the State is required for the
4implementation of any mandate created by this Section.
5(Source: P.A. 99-180, eff. 7-29-15; 100-401, eff. 8-25-17.)
 
6    (35 ILCS 200/15-175)
7    Sec. 15-175. General homestead exemption.
8    (a) Except as provided in Sections 15-176 and 15-177,
9homestead property is entitled to an annual homestead exemption
10limited, except as described here with relation to
11cooperatives, to a reduction in the equalized assessed value of
12homestead property equal to the increase in equalized assessed
13value for the current assessment year above the equalized
14assessed value of the property for 1977, up to the maximum
15reduction set forth below. If however, the 1977 equalized
16assessed value upon which taxes were paid is subsequently
17determined by local assessing officials, the Property Tax
18Appeal Board, or a court to have been excessive, the equalized
19assessed value which should have been placed on the property
20for 1977 shall be used to determine the amount of the
21exemption.
22    (b) Except as provided in Section 15-176, the maximum
23reduction before taxable year 2004 shall be $4,500 in counties
24with 3,000,000 or more inhabitants and $3,500 in all other
25counties. Except as provided in Sections 15-176 and 15-177, for

 

 

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1taxable years 2004 through 2007, the maximum reduction shall be
2$5,000, for taxable year 2008, the maximum reduction is $5,500,
3and, for taxable years 2009 through 2011, the maximum reduction
4is $6,000 in all counties. For taxable years 2012 through 2016,
5the maximum reduction is $7,000 in counties with 3,000,000 or
6more inhabitants and $6,000 in all other counties. For taxable
7year years 2017 and thereafter, the maximum reduction is
8$10,000 in counties with 3,000,000 or more inhabitants and
9$6,000 in all other counties. For taxable years 2018 and
10thereafter, the maximum reduction is $10,000 in all counties.
11If a county has elected to subject itself to the provisions of
12Section 15-176 as provided in subsection (k) of that Section,
13then, for the first taxable year only after the provisions of
14Section 15-176 no longer apply, for owners who, for the taxable
15year, have not been granted a senior citizens assessment freeze
16homestead exemption under Section 15-172 or a long-time
17occupant homestead exemption under Section 15-177, there shall
18be an additional exemption of $5,000 for owners with a
19household income of $30,000 or less.
20    (c) In counties with fewer than 3,000,000 inhabitants, if,
21based on the most recent assessment, the equalized assessed
22value of the homestead property for the current assessment year
23is greater than the equalized assessed value of the property
24for 1977, the owner of the property shall automatically receive
25the exemption granted under this Section in an amount equal to
26the increase over the 1977 assessment up to the maximum

 

 

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1reduction set forth in this Section.
2    (d) If in any assessment year beginning with the 2000
3assessment year, homestead property has a pro-rata valuation
4under Section 9-180 resulting in an increase in the assessed
5valuation, a reduction in equalized assessed valuation equal to
6the increase in equalized assessed value of the property for
7the year of the pro-rata valuation above the equalized assessed
8value of the property for 1977 shall be applied to the property
9on a proportionate basis for the period the property qualified
10as homestead property during the assessment year. The maximum
11proportionate homestead exemption shall not exceed the maximum
12homestead exemption allowed in the county under this Section
13divided by 365 and multiplied by the number of days the
14property qualified as homestead property.
15    (d-1) In counties with 3,000,000 or more inhabitants, where
16the chief county assessment officer provides a notice of
17discovery, if a property is not occupied by its owner as a
18principal residence as of January 1 of the current tax year,
19then the property owner shall notify the chief county
20assessment officer of that fact on a form prescribed by the
21chief county assessment officer. That notice must be received
22by the chief county assessment officer on or before March 1 of
23the collection year. If mailed, the form shall be sent by
24certified mail, return receipt requested. If the form is
25provided in person, the chief county assessment officer shall
26provide a date stamped copy of the notice. Failure to provide

 

 

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1timely notice pursuant to this subsection (d-1) shall result in
2the exemption being treated as an erroneous exemption. Upon
3timely receipt of the notice for the current tax year, no
4exemption shall be applied to the property for the current tax
5year. If the exemption is not removed upon timely receipt of
6the notice by the chief assessment officer, then the error is
7considered granted as a result of a clerical error or omission
8on the part of the chief county assessment officer as described
9in subsection (h) of Section 9-275, and the property owner
10shall not be liable for the payment of interest and penalties
11due to the erroneous exemption for the current tax year for
12which the notice was filed after the date that notice was
13timely received pursuant to this subsection. Notice provided
14under this subsection shall not constitute a defense or amnesty
15for prior year erroneous exemptions.
16    For the purposes of this subsection (d-1):
17    "Collection year" means the year in which the first and
18second installment of the current tax year is billed.
19    "Current tax year" means the year prior to the collection
20year.
21    (e) The chief county assessment officer may, when
22considering whether to grant a leasehold exemption under this
23Section, require the following conditions to be met:
24        (1) that a notarized application for the exemption,
25    signed by both the owner and the lessee of the property,
26    must be submitted each year during the application period

 

 

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1    in effect for the county in which the property is located;
2        (2) that a copy of the lease must be filed with the
3    chief county assessment officer by the owner of the
4    property at the time the notarized application is
5    submitted;
6        (3) that the lease must expressly state that the lessee
7    is liable for the payment of property taxes; and
8        (4) that the lease must include the following language
9    in substantially the following form:
10            "Lessee shall be liable for the payment of real
11        estate taxes with respect to the residence in
12        accordance with the terms and conditions of Section
13        15-175 of the Property Tax Code (35 ILCS 200/15-175).
14        The permanent real estate index number for the premises
15        is (insert number), and, according to the most recent
16        property tax bill, the current amount of real estate
17        taxes associated with the premises is (insert amount)
18        per year. The parties agree that the monthly rent set
19        forth above shall be increased or decreased pro rata
20        (effective January 1 of each calendar year) to reflect
21        any increase or decrease in real estate taxes. Lessee
22        shall be deemed to be satisfying Lessee's liability for
23        the above mentioned real estate taxes with the monthly
24        rent payments as set forth above (or increased or
25        decreased as set forth herein).".
26    In addition, if there is a change in lessee, or if the

 

 

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1lessee vacates the property, then the chief county assessment
2officer may require the owner of the property to notify the
3chief county assessment officer of that change.
4    This subsection (e) does not apply to leasehold interests
5in property owned by a municipality.
6    (f) "Homestead property" under this Section includes
7residential property that is occupied by its owner or owners as
8his or their principal dwelling place, or that is a leasehold
9interest on which a single family residence is situated, which
10is occupied as a residence by a person who has an ownership
11interest therein, legal or equitable or as a lessee, and on
12which the person is liable for the payment of property taxes.
13For land improved with an apartment building owned and operated
14as a cooperative or a building which is a life care facility as
15defined in Section 15-170 and considered to be a cooperative
16under Section 15-170, the maximum reduction from the equalized
17assessed value shall be limited to the increase in the value
18above the equalized assessed value of the property for 1977, up
19to the maximum reduction set forth above, multiplied by the
20number of apartments or units occupied by a person or persons
21who is liable, by contract with the owner or owners of record,
22for paying property taxes on the property and is an owner of
23record of a legal or equitable interest in the cooperative
24apartment building, other than a leasehold interest. For
25purposes of this Section, the term "life care facility" has the
26meaning stated in Section 15-170.

 

 

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1    "Household", as used in this Section, means the owner, the
2spouse of the owner, and all persons using the residence of the
3owner as their principal place of residence.
4    "Household income", as used in this Section, means the
5combined income of the members of a household for the calendar
6year preceding the taxable year.
7    "Income", as used in this Section, has the same meaning as
8provided in Section 3.07 of the Senior Citizens and Persons
9with Disabilities Property Tax Relief Act, except that "income"
10does not include veteran's benefits.
11    (g) In a cooperative where a homestead exemption has been
12granted, the cooperative association or its management firm
13shall credit the savings resulting from that exemption only to
14the apportioned tax liability of the owner who qualified for
15the exemption. Any person who willfully refuses to so credit
16the savings shall be guilty of a Class B misdemeanor.
17    (h) Where married persons maintain and reside in separate
18residences qualifying as homestead property, each residence
19shall receive 50% of the total reduction in equalized assessed
20valuation provided by this Section.
21    (i) In all counties, the assessor or chief county
22assessment officer may determine the eligibility of
23residential property to receive the homestead exemption and the
24amount of the exemption by application, visual inspection,
25questionnaire or other reasonable methods. The determination
26shall be made in accordance with guidelines established by the

 

 

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1Department, provided that the taxpayer applying for an
2additional general exemption under this Section shall submit to
3the chief county assessment officer an application with an
4affidavit of the applicant's total household income, age,
5marital status (and, if married, the name and address of the
6applicant's spouse, if known), and principal dwelling place of
7members of the household on January 1 of the taxable year. The
8Department shall issue guidelines establishing a method for
9verifying the accuracy of the affidavits filed by applicants
10under this paragraph. The applications shall be clearly marked
11as applications for the Additional General Homestead
12Exemption.
13    (i-5) This subsection (i-5) applies to counties with
143,000,000 or more inhabitants. In the event of a sale of
15homestead property, the homestead exemption shall remain in
16effect for the remainder of the assessment year of the sale.
17Upon receipt of a transfer declaration transmitted by the
18recorder pursuant to Section 31-30 of the Real Estate Transfer
19Tax Law for property receiving an exemption under this Section,
20the assessor shall mail a notice and forms to the new owner of
21the property providing information pertaining to the rules and
22applicable filing periods for applying or reapplying for
23homestead exemptions under this Code for which the property may
24be eligible. If the new owner fails to apply or reapply for a
25homestead exemption during the applicable filing period or the
26property no longer qualifies for an existing homestead

 

 

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1exemption, the assessor shall cancel such exemption for any
2ensuing assessment year.
3    (j) In counties with fewer than 3,000,000 inhabitants, in
4the event of a sale of homestead property the homestead
5exemption shall remain in effect for the remainder of the
6assessment year of the sale. The assessor or chief county
7assessment officer may require the new owner of the property to
8apply for the homestead exemption for the following assessment
9year.
10    (k) Notwithstanding Sections 6 and 8 of the State Mandates
11Act, no reimbursement by the State is required for the
12implementation of any mandate created by this Section.
13(Source: P.A. 99-143, eff. 7-27-15; 99-164, eff. 7-28-15;
1499-642, eff. 7-28-16; 99-851, eff. 8-19-16; 100-401, eff.
158-25-17.)
 
16    (35 ILCS 200/15-178 new)
17    Sec. 15-178. The statewide long-time occupant homestead
18exemption.
19    (a) For taxable years 2018 and thereafter, homestead
20property that is occupied as a principal residence by a
21long-time occupant is entitled to an annual homestead exemption
22equal to a reduction in the property's equalized assessed value
23calculated as provided in subsection (b) of this Section.
24    (b) The amount of the reduction shall be as follows:
25        (1) if the taxpayer has occupied the property as his or

 

 

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1    her principal residence for not fewer than 8 but not more
2    than 11 years as of January 1 of the taxable year, then the
3    amount of the reduction shall be 25% of the amount of the
4    general homestead exemption under Section 15-175 for the
5    taxable year;
6        (2) if the taxpayer has occupied the property as his or
7    her principal residence for not fewer than 11 but not more
8    than 16 years as of January 1 of the taxable year, then the
9    amount of the reduction shall be 35% of the amount of the
10    general homestead exemption under Section 15-175 for the
11    taxable year;
12        (3) if the taxpayer has occupied the property as his or
13    her principal residence for not fewer than 16 but not more
14    than 21 years as of January 1 of the taxable year, then the
15    amount of the reduction shall be 45% of the amount of the
16    general homestead exemption under Section 15-175 for the
17    taxable year; and
18        (4) if the taxpayer has occupied the property as his or
19    her principal residence for 21 years or more as of January
20    1 of the taxable year, then the amount of the reduction
21    shall be 60% of the amount of the general homestead
22    exemption under Section 15-175 for the taxable year.
23    (c) In the case of an apartment building owned and operated
24as a cooperative or a life care facility that contains
25residential units that qualify as homestead property of a
26long-time occupant under this Section, the maximum cumulative

 

 

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1exemption amount attributed to the entire building or facility
2shall not exceed the sum of the exemptions calculated for each
3unit that is homestead property of a long-time occupant. The
4cooperative association, management firm, or other person or
5entity that manages or controls the cooperative apartment
6building or life care facility shall credit the exemption
7attributable to each residential unit only to the apportioned
8tax liability of the long-time occupant of that unit. Any
9person who willfully refuses to so credit the exemption is
10guilty of a Class B misdemeanor.
11    (d) To receive the exemption, a person must submit an
12application to the county assessor during the period specified
13by the county assessor.
14    Notwithstanding any other provision of law, no person who
15receives an exemption under this Section may receive an
16exemption under Section 15-177 (long-time occupant homestead
17exemption) for the same tax year.
18    (e) As used in this Section:
19    "Equalized assessed value" means the property's assessed
20value as equalized by the Department.
21    "Homestead" or "homestead property" means residential
22property that, as of January 1 of the tax year, is owned and
23occupied by a long-time occupant as his or her principal
24dwelling place, or that is a leasehold interest on which a
25single family residence is situated, that is occupied as a
26residence by a long-time occupant who has a legal or equitable

 

 

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1interest therein evidenced by a written instrument, as an owner
2or as a lessee, and on which the long-time occupant is liable
3for the payment of property taxes. Residential units in an
4apartment building owned and operated as a cooperative, or as a
5life care facility, which are occupied by persons who hold a
6legal or equitable interest in the cooperative apartment
7building or life care facility as owners or lessees, and who
8are liable by contract for the payment of property taxes, are
9included within this definition of homestead property. A
10homestead includes the dwelling place, appurtenant structures,
11and so much of the surrounding land constituting the parcel on
12which the dwelling place is situated as is used for residential
13purposes. If the assessor has established a specific legal
14description for a portion of property constituting the
15homestead, then the homestead is limited to the property within
16that description.
17    "Long-time occupant" means an individual who (i) for at
18least 8 continuous years as of January 1 of the taxable year,
19has occupied the same homestead property as a principal
20residence and domicile and (ii) has a household income of
21$100,000 or less.
22    "Household income" has the meaning set forth under Section
2315-172 of this Code.
24    (f) Notwithstanding Sections 6 and 8 of the State Mandates
25Act, no reimbursement by the State is required for the
26implementation of any mandate created by this Section.
 

 

 

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1    (35 ILCS 200/18-185)
2    Sec. 18-185. Short title; definitions. This Division 5 may
3be cited as the Property Tax Extension Limitation Law. As used
4in this Division 5:
5    "Consumer Price Index" means the Consumer Price Index for
6All Urban Consumers for all items published by the United
7States Department of Labor.
8    "Extension limitation", except as otherwise provided in
9this paragraph, means (a) the lesser of 5% or the percentage
10increase in the Consumer Price Index during the 12-month
11calendar year preceding the levy year or (b) the rate of
12increase approved by voters under Section 18-205. For levy
13years 2017 and 2018 only, for taxing districts with a majority
14of their equalized assessed value in Cook, Lake, McHenry, Kane,
15DuPage, or Will County, other than qualified school districts,
16"extension limitation" means 0% or the rate of increase
17approved by the voters under Section 18-205. For levy years
182018 and 2019, for taxing districts with a majority of their
19equalized assessed value in a county that elects to be subject
20to a property tax freeze under Section 18-213.1, other than
21qualified school districts, "extension limitation" means 0% or
22the rate of increase approved by the voters under Section
2318-205. For levy years 2017 through 2019, for taxing districts
24that are subject to a 0% extension limitation in the applicable
25levy year, if amounts extended (i) for the payment of

 

 

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1principal, interest, premium, and related fees and expenses on
2bonds or other evidences of indebtedness issued by the taxing
3district or (ii) for contributions to a pension fund created
4under the Illinois Pension Code are required to be included in
5the district's aggregate extension, then the extension
6limitation for those amounts for levy years 2017 through 2019
7shall be (1) the lesser of 5% or the percentage increase in the
8Consumer Price Index during the 12-month calendar year
9preceding the levy year or (2) the rate of increase approved by
10voters under Section 18-205.
11    "Affected county" means a county of 3,000,000 or more
12inhabitants or a county contiguous to a county of 3,000,000 or
13more inhabitants.
14    "Taxing district" has the same meaning provided in Section
151-150, except as otherwise provided in this Section. For the
161991 through 1994 levy years only, "taxing district" includes
17only each non-home rule taxing district having the majority of
18its 1990 equalized assessed value within any county or counties
19contiguous to a county with 3,000,000 or more inhabitants.
20Beginning with the 1995 levy year, "taxing district" includes
21only each non-home rule taxing district subject to this Law
22before the 1995 levy year and each non-home rule taxing
23district not subject to this Law before the 1995 levy year
24having the majority of its 1994 equalized assessed value in an
25affected county or counties. Beginning with the levy year in
26which this Law becomes applicable to a taxing district as

 

 

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1provided in Section 18-213, "taxing district" also includes
2those taxing districts made subject to this Law as provided in
3Section 18-213. For levy years 2017 and 2018, "taxing district"
4also includes home rule units with a majority of their
5equalized assessed value in Cook, Lake, McHenry, Kane, DuPage,
6or Will County and non-home rule units with a majority of their
7equalized assessed value in Cook, Lake, McHenry, Kane, DuPage,
8or Will County that would not otherwise be subject to this Law.
9For levy years 2018 and 2019, "taxing district" also includes
10home rule units and non-home rule units with all or the
11greatest portion of their equalized assessed value in a county
12that elects to be subject to a property tax freeze under
13Section 18-213.1. However, for levy years 2017 through 2019,
14"taxing district" does not include a school district that (i)
15has been designated as a qualified school district for the
16applicable levy year and (ii) was not subject to this Law in
17the 2016 levy year.
18    "Aggregate extension" for taxing districts to which this
19Law applied before the 1995 levy year means the annual
20corporate extension for the taxing district and those special
21purpose extensions that are made annually for the taxing
22district, excluding special purpose extensions: (a) made for
23the taxing district to pay interest or principal on general
24obligation bonds that were approved by referendum; (b) made for
25any taxing district to pay interest or principal on general
26obligation bonds issued before October 1, 1991; (c) made for

 

 

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1any taxing district to pay interest or principal on bonds
2issued to refund or continue to refund those bonds issued
3before October 1, 1991; (d) made for any taxing district to pay
4interest or principal on bonds issued to refund or continue to
5refund bonds issued after October 1, 1991 that were approved by
6referendum; (e) made for any taxing district to pay interest or
7principal on revenue bonds issued before October 1, 1991 for
8payment of which a property tax levy or the full faith and
9credit of the unit of local government is pledged; however, a
10tax for the payment of interest or principal on those bonds
11shall be made only after the governing body of the unit of
12local government finds that all other sources for payment are
13insufficient to make those payments; (f) made for payments
14under a building commission lease when the lease payments are
15for the retirement of bonds issued by the commission before
16October 1, 1991, to pay for the building project; (g) made for
17payments due under installment contracts entered into before
18October 1, 1991; (h) made for payments of principal and
19interest on bonds issued under the Metropolitan Water
20Reclamation District Act to finance construction projects
21initiated before October 1, 1991; (i) made for payments of
22principal and interest on limited bonds, as defined in Section
233 of the Local Government Debt Reform Act, in an amount not to
24exceed the debt service extension base less the amount in items
25(b), (c), (e), and (h) of this definition for non-referendum
26obligations, except obligations initially issued pursuant to

 

 

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1referendum; (j) made for payments of principal and interest on
2bonds issued under Section 15 of the Local Government Debt
3Reform Act; (k) made by a school district that participates in
4the Special Education District of Lake County, created by
5special education joint agreement under Section 10-22.31 of the
6School Code, for payment of the school district's share of the
7amounts required to be contributed by the Special Education
8District of Lake County to the Illinois Municipal Retirement
9Fund under Article 7 of the Illinois Pension Code; the amount
10of any extension under this item (k) shall be certified by the
11school district to the county clerk; (l) made to fund expenses
12of providing joint recreational programs for persons with
13disabilities under Section 5-8 of the Park District Code or
14Section 11-95-14 of the Illinois Municipal Code; (m) made for
15temporary relocation loan repayment purposes pursuant to
16Sections 2-3.77 and 17-2.2d of the School Code; (n) made for
17payment of principal and interest on any bonds issued under the
18authority of Section 17-2.2d of the School Code; (o) made for
19contributions to a firefighter's pension fund created under
20Article 4 of the Illinois Pension Code, to the extent of the
21amount certified under item (5) of Section 4-134 of the
22Illinois Pension Code; and (p) made for road purposes in the
23first year after a township assumes the rights, powers, duties,
24assets, property, liabilities, obligations, and
25responsibilities of a road district abolished under the
26provisions of Section 6-133 of the Illinois Highway Code. For

 

 

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1levy years 2017 through 2019, this definition of "aggregate
2extension" applies to each taxing district that was subject to
3this definition of "aggregate extension" for the 2016 levy
4year.
5    "Aggregate extension" for the taxing districts to which
6this Law did not apply before the 1995 levy year (except taxing
7districts subject to this Law in accordance with Section
818-213) means the annual corporate extension for the taxing
9district and those special purpose extensions that are made
10annually for the taxing district, excluding special purpose
11extensions: (a) made for the taxing district to pay interest or
12principal on general obligation bonds that were approved by
13referendum; (b) made for any taxing district to pay interest or
14principal on general obligation bonds issued before March 1,
151995; (c) made for any taxing district to pay interest or
16principal on bonds issued to refund or continue to refund those
17bonds issued before March 1, 1995; (d) made for any taxing
18district to pay interest or principal on bonds issued to refund
19or continue to refund bonds issued after March 1, 1995 that
20were approved by referendum; (e) made for any taxing district
21to pay interest or principal on revenue bonds issued before
22March 1, 1995 for payment of which a property tax levy or the
23full faith and credit of the unit of local government is
24pledged; however, a tax for the payment of interest or
25principal on those bonds shall be made only after the governing
26body of the unit of local government finds that all other

 

 

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1sources for payment are insufficient to make those payments;
2(f) made for payments under a building commission lease when
3the lease payments are for the retirement of bonds issued by
4the commission before March 1, 1995 to pay for the building
5project; (g) made for payments due under installment contracts
6entered into before March 1, 1995; (h) made for payments of
7principal and interest on bonds issued under the Metropolitan
8Water Reclamation District Act to finance construction
9projects initiated before October 1, 1991; (h-4) made for
10stormwater management purposes by the Metropolitan Water
11Reclamation District of Greater Chicago under Section 12 of the
12Metropolitan Water Reclamation District Act; (i) made for
13payments of principal and interest on limited bonds, as defined
14in Section 3 of the Local Government Debt Reform Act, in an
15amount not to exceed the debt service extension base less the
16amount in items (b), (c), and (e) of this definition for
17non-referendum obligations, except obligations initially
18issued pursuant to referendum and bonds described in subsection
19(h) of this definition; (j) made for payments of principal and
20interest on bonds issued under Section 15 of the Local
21Government Debt Reform Act; (k) made for payments of principal
22and interest on bonds authorized by Public Act 88-503 and
23issued under Section 20a of the Chicago Park District Act for
24aquarium or museum projects; (l) made for payments of principal
25and interest on bonds authorized by Public Act 87-1191 or
2693-601 and (i) issued pursuant to Section 21.2 of the Cook

 

 

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1County Forest Preserve District Act, (ii) issued under Section
242 of the Cook County Forest Preserve District Act for
3zoological park projects, or (iii) issued under Section 44.1 of
4the Cook County Forest Preserve District Act for botanical
5gardens projects; (m) made pursuant to Section 34-53.5 of the
6School Code, whether levied annually or not; (n) made to fund
7expenses of providing joint recreational programs for persons
8with disabilities under Section 5-8 of the Park District Code
9or Section 11-95-14 of the Illinois Municipal Code; (o) made by
10the Chicago Park District for recreational programs for persons
11with disabilities under subsection (c) of Section 7.06 of the
12Chicago Park District Act; (p) made for contributions to a
13firefighter's pension fund created under Article 4 of the
14Illinois Pension Code, to the extent of the amount certified
15under item (5) of Section 4-134 of the Illinois Pension Code;
16(q) made by Ford Heights School District 169 under Section
1717-9.02 of the School Code; and (r) made for the purpose of
18making employer contributions to the Public School Teachers'
19Pension and Retirement Fund of Chicago under Section 34-53 of
20the School Code. For levy years 2017 through 2019, this
21definition of "aggregate extension" applies to each taxing
22district that was subject to this definition of "aggregate
23extension" for the 2016 levy year.
24    "Aggregate extension" for all taxing districts to which
25this Law applies in accordance with Section 18-213, except for
26those taxing districts subject to paragraph (2) of subsection

 

 

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1(e) of Section 18-213, means the annual corporate extension for
2the taxing district and those special purpose extensions that
3are made annually for the taxing district, excluding special
4purpose extensions: (a) made for the taxing district to pay
5interest or principal on general obligation bonds that were
6approved by referendum; (b) made for any taxing district to pay
7interest or principal on general obligation bonds issued before
8the date on which the referendum making this Law applicable to
9the taxing district is held; (c) made for any taxing district
10to pay interest or principal on bonds issued to refund or
11continue to refund those bonds issued before the date on which
12the referendum making this Law applicable to the taxing
13district is held; (d) made for any taxing district to pay
14interest or principal on bonds issued to refund or continue to
15refund bonds issued after the date on which the referendum
16making this Law applicable to the taxing district is held if
17the bonds were approved by referendum after the date on which
18the referendum making this Law applicable to the taxing
19district is held; (e) made for any taxing district to pay
20interest or principal on revenue bonds issued before the date
21on which the referendum making this Law applicable to the
22taxing district is held for payment of which a property tax
23levy or the full faith and credit of the unit of local
24government is pledged; however, a tax for the payment of
25interest or principal on those bonds shall be made only after
26the governing body of the unit of local government finds that

 

 

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1all other sources for payment are insufficient to make those
2payments; (f) made for payments under a building commission
3lease when the lease payments are for the retirement of bonds
4issued by the commission before the date on which the
5referendum making this Law applicable to the taxing district is
6held to pay for the building project; (g) made for payments due
7under installment contracts entered into before the date on
8which the referendum making this Law applicable to the taxing
9district is held; (h) made for payments of principal and
10interest on limited bonds, as defined in Section 3 of the Local
11Government Debt Reform Act, in an amount not to exceed the debt
12service extension base less the amount in items (b), (c), and
13(e) of this definition for non-referendum obligations, except
14obligations initially issued pursuant to referendum; (i) made
15for payments of principal and interest on bonds issued under
16Section 15 of the Local Government Debt Reform Act; (j) made
17for a qualified airport authority to pay interest or principal
18on general obligation bonds issued for the purpose of paying
19obligations due under, or financing airport facilities
20required to be acquired, constructed, installed or equipped
21pursuant to, contracts entered into before March 1, 1996 (but
22not including any amendments to such a contract taking effect
23on or after that date); (k) made to fund expenses of providing
24joint recreational programs for persons with disabilities
25under Section 5-8 of the Park District Code or Section 11-95-14
26of the Illinois Municipal Code; (l) made for contributions to a

 

 

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1firefighter's pension fund created under Article 4 of the
2Illinois Pension Code, to the extent of the amount certified
3under item (5) of Section 4-134 of the Illinois Pension Code;
4and (m) made for the taxing district to pay interest or
5principal on general obligation bonds issued pursuant to
6Section 19-3.10 of the School Code. For levy years 2017 through
72019, this definition of "aggregate extension" applies to each
8taxing district that was subject to this definition of
9"aggregate extension" for the 2016 levy year.
10    "Aggregate extension" for all taxing districts to which
11this Law applies in accordance with paragraph (2) of subsection
12(e) of Section 18-213 means the annual corporate extension for
13the taxing district and those special purpose extensions that
14are made annually for the taxing district, excluding special
15purpose extensions: (a) made for the taxing district to pay
16interest or principal on general obligation bonds that were
17approved by referendum; (b) made for any taxing district to pay
18interest or principal on general obligation bonds issued before
19the effective date of this amendatory Act of 1997; (c) made for
20any taxing district to pay interest or principal on bonds
21issued to refund or continue to refund those bonds issued
22before the effective date of this amendatory Act of 1997; (d)
23made for any taxing district to pay interest or principal on
24bonds issued to refund or continue to refund bonds issued after
25the effective date of this amendatory Act of 1997 if the bonds
26were approved by referendum after the effective date of this

 

 

10000SB0851ham003- 30 -LRB100 05418 HLH 30613 a

1amendatory Act of 1997; (e) made for any taxing district to pay
2interest or principal on revenue bonds issued before the
3effective date of this amendatory Act of 1997 for payment of
4which a property tax levy or the full faith and credit of the
5unit of local government is pledged; however, a tax for the
6payment of interest or principal on those bonds shall be made
7only after the governing body of the unit of local government
8finds that all other sources for payment are insufficient to
9make those payments; (f) made for payments under a building
10commission lease when the lease payments are for the retirement
11of bonds issued by the commission before the effective date of
12this amendatory Act of 1997 to pay for the building project;
13(g) made for payments due under installment contracts entered
14into before the effective date of this amendatory Act of 1997;
15(h) made for payments of principal and interest on limited
16bonds, as defined in Section 3 of the Local Government Debt
17Reform Act, in an amount not to exceed the debt service
18extension base less the amount in items (b), (c), and (e) of
19this definition for non-referendum obligations, except
20obligations initially issued pursuant to referendum; (i) made
21for payments of principal and interest on bonds issued under
22Section 15 of the Local Government Debt Reform Act; (j) made
23for a qualified airport authority to pay interest or principal
24on general obligation bonds issued for the purpose of paying
25obligations due under, or financing airport facilities
26required to be acquired, constructed, installed or equipped

 

 

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1pursuant to, contracts entered into before March 1, 1996 (but
2not including any amendments to such a contract taking effect
3on or after that date); (k) made to fund expenses of providing
4joint recreational programs for persons with disabilities
5under Section 5-8 of the Park District Code or Section 11-95-14
6of the Illinois Municipal Code; and (l) made for contributions
7to a firefighter's pension fund created under Article 4 of the
8Illinois Pension Code, to the extent of the amount certified
9under item (5) of Section 4-134 of the Illinois Pension Code.
10For levy years 2017 through 2019, this definition of "aggregate
11extension" applies to each taxing district that was subject to
12this definition of "aggregate extension" for the 2016 levy
13year.
14    For levy years 2017 and 2018, for taxing districts with a
15majority of their equalized assessed value in Cook, Lake,
16McHenry, Kane, DuPage, or Will County (other than qualified
17school districts and taxing districts that were subject to this
18Law in the 2016 levy year) "aggregate extension" means the
19annual corporate extension for the taxing district and those
20special purpose extensions that are made annually for the
21taxing district; provided that amounts extended for (i) the
22payment of principal, interest, premium, and related fees and
23expenses on bonds or other evidences of indebtedness issued by
24the taxing district, including payments under a building
25commission lease issued or entered into by the taxing district,
26or (ii) contributions to a pension fund created under the

 

 

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1Illinois Pension Code are not included in the aggregate
2extension. The extension for a special service area is not
3included in the aggregate extension.
4    For levy years 2018 and 2019, for taxing districts that
5became subject to this Law under Section 18-213.1, "aggregate
6extension" means the annual corporate extension for the taxing
7district and those special purpose extensions that are made
8annually for the taxing district; provided that amounts
9extended for (i) the payment of principal, interest, premium,
10and related fees and expenses on bonds or other evidences of
11indebtedness issued by the taxing district, including payments
12under a building commission lease issued or entered into by the
13taxing district, or (ii) contributions to a pension fund
14created under the Illinois Pension Code are not included in the
15aggregate extension. The extension for a special service area
16is not included in the aggregate extension.
17    "Debt service extension base" means an amount equal to that
18portion of the extension for a taxing district for the 1994
19levy year, or for those taxing districts subject to this Law in
20accordance with Section 18-213, except for those subject to
21paragraph (2) of subsection (e) of Section 18-213, for the levy
22year in which the referendum making this Law applicable to the
23taxing district is held, or for those taxing districts subject
24to this Law in accordance with paragraph (2) of subsection (e)
25of Section 18-213 for the 1996 levy year, constituting an
26extension for payment of principal and interest on bonds issued

 

 

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1by the taxing district without referendum, but not including
2excluded non-referendum bonds. For park districts (i) that were
3first subject to this Law in 1991 or 1995 and (ii) whose
4extension for the 1994 levy year for the payment of principal
5and interest on bonds issued by the park district without
6referendum (but not including excluded non-referendum bonds)
7was less than 51% of the amount for the 1991 levy year
8constituting an extension for payment of principal and interest
9on bonds issued by the park district without referendum (but
10not including excluded non-referendum bonds), "debt service
11extension base" means an amount equal to that portion of the
12extension for the 1991 levy year constituting an extension for
13payment of principal and interest on bonds issued by the park
14district without referendum (but not including excluded
15non-referendum bonds). A debt service extension base
16established or increased at any time pursuant to any provision
17of this Law, except Section 18-212, shall be increased each
18year commencing with the later of (i) the 2009 levy year or
19(ii) the first levy year in which this Law becomes applicable
20to the taxing district, by the lesser of 5% or the percentage
21increase in the Consumer Price Index during the 12-month
22calendar year preceding the levy year. The debt service
23extension base may be established or increased as provided
24under Section 18-212. "Excluded non-referendum bonds" means
25(i) bonds authorized by Public Act 88-503 and issued under
26Section 20a of the Chicago Park District Act for aquarium and

 

 

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1museum projects; (ii) bonds issued under Section 15 of the
2Local Government Debt Reform Act; or (iii) refunding
3obligations issued to refund or to continue to refund
4obligations initially issued pursuant to referendum.
5    "Special purpose extensions" include, but are not limited
6to, extensions for levies made on an annual basis for
7unemployment and workers' compensation, self-insurance,
8contributions to pension plans, and extensions made pursuant to
9Section 6-601 of the Illinois Highway Code for a road
10district's permanent road fund whether levied annually or not.
11The extension for a special service area is not included in the
12aggregate extension.
13    "Aggregate extension base" means the taxing district's
14last preceding aggregate extension as adjusted under Sections
1518-135, 18-215, 18-230, and 18-206. An adjustment under Section
1618-135 shall be made for the 2007 levy year and all subsequent
17levy years whenever one or more counties within which a taxing
18district is located (i) used estimated valuations or rates when
19extending taxes in the taxing district for the last preceding
20levy year that resulted in the over or under extension of
21taxes, or (ii) increased or decreased the tax extension for the
22last preceding levy year as required by Section 18-135(c).
23Whenever an adjustment is required under Section 18-135, the
24aggregate extension base of the taxing district shall be equal
25to the amount that the aggregate extension of the taxing
26district would have been for the last preceding levy year if

 

 

10000SB0851ham003- 35 -LRB100 05418 HLH 30613 a

1either or both (i) actual, rather than estimated, valuations or
2rates had been used to calculate the extension of taxes for the
3last levy year, or (ii) the tax extension for the last
4preceding levy year had not been adjusted as required by
5subsection (c) of Section 18-135.
6    Notwithstanding any other provision of law, for levy year
72012, the aggregate extension base for West Northfield School
8District No. 31 in Cook County shall be $12,654,592.
9    "Levy year" has the same meaning as "year" under Section
101-155.
11    "New property" means (i) the assessed value, after final
12board of review or board of appeals action, of new improvements
13or additions to existing improvements on any parcel of real
14property that increase the assessed value of that real property
15during the levy year multiplied by the equalization factor
16issued by the Department under Section 17-30, (ii) the assessed
17value, after final board of review or board of appeals action,
18of real property not exempt from real estate taxation, which
19real property was exempt from real estate taxation for any
20portion of the immediately preceding levy year, multiplied by
21the equalization factor issued by the Department under Section
2217-30, including the assessed value, upon final stabilization
23of occupancy after new construction is complete, of any real
24property located within the boundaries of an otherwise or
25previously exempt military reservation that is intended for
26residential use and owned by or leased to a private corporation

 

 

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1or other entity, (iii) in counties that classify in accordance
2with Section 4 of Article IX of the Illinois Constitution, an
3incentive property's additional assessed value resulting from
4a scheduled increase in the level of assessment as applied to
5the first year final board of review market value, and (iv) any
6increase in assessed value due to oil or gas production from an
7oil or gas well required to be permitted under the Hydraulic
8Fracturing Regulatory Act that was not produced in or accounted
9for during the previous levy year. In addition, the county
10clerk in a county containing a population of 3,000,000 or more
11shall include in the 1997 recovered tax increment value for any
12school district, any recovered tax increment value that was
13applicable to the 1995 tax year calculations.
14    "Qualified airport authority" means an airport authority
15organized under the Airport Authorities Act and located in a
16county bordering on the State of Wisconsin and having a
17population in excess of 200,000 and not greater than 500,000.
18    "Recovered tax increment value" means, except as otherwise
19provided in this paragraph, the amount of the current year's
20equalized assessed value, in the first year after a
21municipality terminates the designation of an area as a
22redevelopment project area previously established under the
23Tax Increment Allocation Development Act in the Illinois
24Municipal Code, previously established under the Industrial
25Jobs Recovery Law in the Illinois Municipal Code, previously
26established under the Economic Development Project Area Tax

 

 

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1Increment Act of 1995, or previously established under the
2Economic Development Area Tax Increment Allocation Act, of each
3taxable lot, block, tract, or parcel of real property in the
4redevelopment project area over and above the initial equalized
5assessed value of each property in the redevelopment project
6area. For the taxes which are extended for the 1997 levy year,
7the recovered tax increment value for a non-home rule taxing
8district that first became subject to this Law for the 1995
9levy year because a majority of its 1994 equalized assessed
10value was in an affected county or counties shall be increased
11if a municipality terminated the designation of an area in 1993
12as a redevelopment project area previously established under
13the Tax Increment Allocation Development Act in the Illinois
14Municipal Code, previously established under the Industrial
15Jobs Recovery Law in the Illinois Municipal Code, or previously
16established under the Economic Development Area Tax Increment
17Allocation Act, by an amount equal to the 1994 equalized
18assessed value of each taxable lot, block, tract, or parcel of
19real property in the redevelopment project area over and above
20the initial equalized assessed value of each property in the
21redevelopment project area. In the first year after a
22municipality removes a taxable lot, block, tract, or parcel of
23real property from a redevelopment project area established
24under the Tax Increment Allocation Development Act in the
25Illinois Municipal Code, the Industrial Jobs Recovery Law in
26the Illinois Municipal Code, or the Economic Development Area

 

 

10000SB0851ham003- 38 -LRB100 05418 HLH 30613 a

1Tax Increment Allocation Act, "recovered tax increment value"
2means the amount of the current year's equalized assessed value
3of each taxable lot, block, tract, or parcel of real property
4removed from the redevelopment project area over and above the
5initial equalized assessed value of that real property before
6removal from the redevelopment project area.
7    Except as otherwise provided in this Section, "limiting
8rate" means a fraction the numerator of which is the last
9preceding aggregate extension base times an amount equal to one
10plus the extension limitation defined in this Section and the
11denominator of which is the current year's equalized assessed
12value of all real property in the territory under the
13jurisdiction of the taxing district during the prior levy year.
14For those taxing districts that reduced their aggregate
15extension for the last preceding levy year, except for school
16districts that reduced their extension for educational
17purposes pursuant to Section 18-206, the highest aggregate
18extension in any of the last 3 preceding levy years shall be
19used for the purpose of computing the limiting rate. The
20denominator shall not include new property or the recovered tax
21increment value. If a new rate, a rate decrease, or a limiting
22rate increase has been approved at an election held after March
2321, 2006, then (i) the otherwise applicable limiting rate shall
24be increased by the amount of the new rate or shall be reduced
25by the amount of the rate decrease, as the case may be, or (ii)
26in the case of a limiting rate increase, the limiting rate

 

 

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1shall be equal to the rate set forth in the proposition
2approved by the voters for each of the years specified in the
3proposition, after which the limiting rate of the taxing
4district shall be calculated as otherwise provided. In the case
5of a taxing district that obtained referendum approval for an
6increased limiting rate on March 20, 2012, the limiting rate
7for tax year 2012 shall be the rate that generates the
8approximate total amount of taxes extendable for that tax year,
9as set forth in the proposition approved by the voters; this
10rate shall be the final rate applied by the county clerk for
11the aggregate of all capped funds of the district for tax year
122012.
13    "Qualified school district" means a school district that
14(i) would otherwise be subject to a 0% extension limitation for
15the applicable levy year and (ii) has been designated, through
16the State Board of Education's School District Financial
17Profile System, as on financial watch status in the report
18issued in the applicable levy year. In addition, a school
19district that (i) would otherwise be subject to a 0% extension
20limitation for the applicable levy year and (ii) has been
21granted a financial hardship exemption from this amendatory Act
22of the 100th General Assembly by the State Superintendent of
23Education is also considered a qualified school district; to be
24eligible for such an exemption, the district must be
25designated, through the State Board of Education's School
26District Financial Profile System, as on financial early

 

 

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1warning status in the report issued in the applicable levy
2year.
3    After independently verifying that a district is on
4financial watch status or financial early warning status, the
5State Superintendent shall notify the appropriate taxing
6authorities that the district is to be exempt from the
7provisions of this amendatory Act of the 100th General Assembly
8for the next applicable levy year. The exemption shall be for a
9period of one levy year. School districts may reapply on an
10annual basis to be exempt from the provisions of this
11amendatory Act of the 100th General Assembly; except that
12school districts that qualify as a result of being on financial
13watch status need not reapply.
14(Source: P.A. 99-143, eff. 7-27-15; 99-521, eff. 6-1-17;
15100-465, eff. 8-31-17.)
 
16    (35 ILCS 200/18-205)
17    Sec. 18-205. Referendum to increase the extension
18limitation.
19    (a) A taxing district is limited to an extension limitation
20as defined in Section 18-185 of 5% or the percentage increase
21in the Consumer Price Index during the 12-month calendar year
22preceding the levy year, whichever is less. A taxing district
23may increase its extension limitation for one or more levy
24years if that taxing district holds a referendum before the
25levy date for the first levy year at which a majority of voters

 

 

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1voting on the issue approves adoption of a higher extension
2limitation. Referenda shall be conducted at a regularly
3scheduled election in accordance with the Election Code.
4    (b) The question shall be presented in substantially the
5following manner for all elections held after March 21, 2006:
6        Shall the extension limitation under the Property Tax
7    Extension Limitation Law for (insert the legal name,
8    number, if any, and county or counties of the taxing
9    district and geographic or other common name by which a
10    school or community college district is known and referred
11    to), Illinois, be increased from (applicable extension
12    limitation set forth in Section 18-185) the lesser of 5% or
13    the percentage increase in the Consumer Price Index over
14    the prior levy year to (insert the percentage of the
15    proposed increase)% per year for (insert each levy year for
16    which the increased extension limitation will apply)?
17    (c) The votes must be recorded as "Yes" or "No".
18If a majority of voters voting on the issue approves the
19adoption of the increase, the increase shall be applicable for
20each levy year specified.
21    (d) The ballot for any question submitted pursuant to this
22Section shall have printed thereon, but not as a part of the
23question submitted, only the following supplemental
24information (which shall be supplied to the election authority
25by the taxing district) in substantially the following form:
26        (1) For the (insert the first levy year for which the

 

 

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1    increased extension limitation will be applicable) levy
2    year the approximate amount of the additional tax
3    extendable against property containing a single family
4    residence and having a fair market value at the time of the
5    referendum of $100,000 is estimated to be $....
6        (2) Based upon an average annual percentage increase
7    (or decrease) in the market value of such property of ...%
8    (insert percentage equal to the average annual percentage
9    increase or decrease for the prior 3 levy years, at the
10    time the submission of the question is initiated by the
11    taxing district, in the amount of (A) the equalized
12    assessed value of the taxable property in the taxing
13    district less (B) the new property included in the
14    equalized assessed value), the approximate amount of the
15    additional tax extendable against such property for the ...
16    levy year is estimated to be $... and for the ... levy year
17    is estimated to be $....
18    Paragraph (2) shall be included only if the increased
19extension limitation will be applicable for more than one year
20and shall list each levy year for which the increased extension
21limitation will be applicable. The additional tax shown for
22each levy year shall be the approximate dollar amount of the
23increase over the amount of the most recently completed
24extension at the time the submission of the question is
25initiated by the taxing district. The approximate amount of the
26additional tax extendable shown in paragraphs (1) and (2) shall

 

 

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1be calculated by multiplying $100,000 (the fair market value of
2the property without regard to any property tax exemptions) by
3(i) the percentage level of assessment prescribed for that
4property by statute, or by ordinance of the county board in
5counties that classify property for purposes of taxation in
6accordance with Section 4 of Article IX of the Illinois
7Constitution; (ii) the most recent final equalization factor
8certified to the county clerk by the Department of Revenue at
9the time the taxing district initiates the submission of the
10proposition to the electors; (iii) the last known aggregate
11extension base of the taxing district at the time the
12submission of the question is initiated by the taxing district;
13and (iv) the difference between the percentage increase
14proposed in the question and the otherwise applicable extension
15limitation under Section 18-185 the lesser of 5% or the
16percentage increase in the Consumer Price Index for the prior
17levy year (if the extension limitation is based on the
18percentage increase in the Consumer Price Index for the prior
19levy year, then or an estimate of the percentage increase for
20the prior levy year may be used if the increase is unavailable
21at the time the submission of the question is initiated by the
22taxing district); and dividing the result by the last known
23equalized assessed value of the taxing district at the time the
24submission of the question is initiated by the taxing district.
25This amendatory Act of the 97th General Assembly is intended to
26clarify the existing requirements of this Section, and shall

 

 

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1not be construed to validate any prior non-compliant referendum
2language. Any notice required to be published in connection
3with the submission of the question shall also contain this
4supplemental information and shall not contain any other
5supplemental information. Any error, miscalculation, or
6inaccuracy in computing any amount set forth on the ballot or
7in the notice that is not deliberate shall not invalidate or
8affect the validity of any proposition approved. Notice of the
9referendum shall be published and posted as otherwise required
10by law, and the submission of the question shall be initiated
11as provided by law.
12(Source: P.A. 97-1087, eff. 8-24-12.)
 
13    (35 ILCS 200/18-213)
14    Sec. 18-213. Referenda on applicability of the Property Tax
15Extension Limitation Law.
16    (a) The provisions of this Section do not apply to a taxing
17district subject to this Law because a majority of its 1990
18equalized assessed value is in a county or counties contiguous
19to a county of 3,000,000 or more inhabitants, or because a
20majority of its 1994 equalized assessed value is in an affected
21county and the taxing district was not subject to this Law
22before the 1995 levy year.
23    (b) The county board of a county that is not subject to
24this Law may, by ordinance or resolution, submit to the voters
25of the county the question of whether to make all non-home rule

 

 

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1taxing districts that have all or a portion of their equalized
2assessed valuation situated in the county subject to this Law
3in the manner set forth in this Section.
4    For purposes of this Section only:
5    "Taxing district" has the same meaning provided in Section
61-150.
7    "Equalized assessed valuation" means the equalized
8assessed valuation for a taxing district for the immediately
9preceding levy year.
10    (c) The ordinance or resolution shall request the
11submission of the proposition at any election, except a
12consolidated primary election, for the purpose of voting for or
13against making the Property Tax Extension Limitation Law
14applicable to all non-home rule taxing districts that have all
15or a portion of their equalized assessed valuation situated in
16the county.
17    The question shall be placed on a separate ballot and shall
18be in substantially the following form:
19        Shall the Property Tax Extension Limitation Law (35
20    ILCS 200/18-185 through 18-245), which limits annual
21    property tax extension increases, apply to non-home rule
22    taxing districts with all or a portion of their equalized
23    assessed valuation located in (name of county)?
24Votes on the question shall be recorded as "yes" or "no".
25    (d) The county clerk shall order the proposition submitted
26to the electors of the county at the election specified in the

 

 

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1ordinance or resolution. If part of the county is under the
2jurisdiction of a board or boards of election commissioners,
3the county clerk shall submit a certified copy of the ordinance
4or resolution to each board of election commissioners, which
5shall order the proposition submitted to the electors of the
6taxing district within its jurisdiction at the election
7specified in the ordinance or resolution.
8    (e) (1) With respect to taxing districts having all of
9    their equalized assessed valuation located in the county,
10    if a majority of the votes cast on the proposition are in
11    favor of the proposition, then this Law becomes applicable
12    to the taxing district beginning on January 1 of the year
13    following the date of the referendum.
14        (2) With respect to taxing districts that meet all the
15    following conditions this Law shall become applicable to
16    the taxing district beginning on January 1, 1997. The
17    districts to which this paragraph (2) is applicable
18            (A) do not have all of their equalized assessed
19        valuation located in a single county,
20            (B) have equalized assessed valuation in an
21        affected county,
22            (C) meet the condition that each county, other than
23        an affected county, in which any of the equalized
24        assessed valuation of the taxing district is located
25        has held a referendum under this Section at any
26        election, except a consolidated primary election, held

 

 

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1        prior to the effective date of this amendatory Act of
2        1997, and
3            (D) have a majority of the district's equalized
4        assessed valuation located in one or more counties in
5        each of which the voters have approved a referendum
6        under this Section prior to the effective date of this
7        amendatory Act of 1997. For purposes of this Section,
8        in determining whether a majority of the equalized
9        assessed valuation of the taxing district is located in
10        one or more counties in which the voters have approved
11        a referendum under this Section, the equalized
12        assessed valuation of the taxing district in any
13        affected county shall be included with the equalized
14        assessed value of the taxing district in counties in
15        which the voters have approved the referendum.
16        (3) With respect to taxing districts that do not have
17    all of their equalized assessed valuation located in a
18    single county and to which paragraph (2) of subsection (e)
19    is not applicable, if each county other than an affected
20    county in which any of the equalized assessed valuation of
21    the taxing district is located has held a referendum under
22    this Section at any election, except a consolidated primary
23    election, held in any year and if a majority of the
24    equalized assessed valuation of the taxing district is
25    located in one or more counties that have each approved a
26    referendum under this Section, then this Law shall become

 

 

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1    applicable to the taxing district on January 1 of the year
2    following the year in which the last referendum in a county
3    in which the taxing district has any equalized assessed
4    valuation is held. For the purposes of this Law, the last
5    referendum shall be deemed to be the referendum making this
6    Law applicable to the taxing district. For purposes of this
7    Section, in determining whether a majority of the equalized
8    assessed valuation of the taxing district is located in one
9    or more counties that have approved a referendum under this
10    Section, the equalized assessed valuation of the taxing
11    district in any affected county shall be included with the
12    equalized assessed value of the taxing district in counties
13    that have approved the referendum.
14    (f) Immediately after a referendum is held under this
15Section, the county clerk of the county holding the referendum
16shall give notice of the referendum having been held and its
17results to all taxing districts that have all or a portion of
18their equalized assessed valuation located in the county, the
19county clerk of any other county in which any of the equalized
20assessed valuation of any taxing district is located, and the
21Department of Revenue. After the last referendum affecting a
22multi-county taxing district is held, the Department of Revenue
23shall determine whether the taxing district is subject to this
24Law and, if so, shall notify the taxing district and the county
25clerks of all of the counties in which a portion of the
26equalized assessed valuation of the taxing district is located

 

 

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1that, beginning the following January 1, the taxing district is
2subject to this Law. For each taxing district subject to
3paragraph (2) of subsection (e) of this Section, the Department
4of Revenue shall notify the taxing district and the county
5clerks of all of the counties in which a portion of the
6equalized assessed valuation of the taxing district is located
7that, beginning January 1, 1997, the taxing district is subject
8to this Law.
9    (g) Referenda held under this Section shall be conducted in
10accordance with the Election Code.
11    (h) A referendum may not be held under this Section on or
12after the effective date of this amendatory Act of the 100th
13General Assembly with respect to levy year 2018 or 2019 if a
14referendum is held under Section 18-213.1 by the same county.
15(Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
 
16    (35 ILCS 200/18-213.1 new)
17    Sec. 18-213.1. Referenda on the applicability of a property
18tax freeze.
19    (a) Notwithstanding any other provision of law, at the
20general election or the general primary election occurring in
21calendar year 2018, the county board of a county other than
22Cook, Lake, McHenry, Kane, DuPage, or Will County may, by
23ordinance or resolution, submit to the voters of the county the
24question of whether to make all taxing districts that have all
25or the greatest portion of their equalized assessed valuation

 

 

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1situated in the county subject to a property tax freeze for
2levy years 2018 and 2019.
3    (b) The county clerk shall order the proposition submitted
4to the electors of the county at the election specified in the
5ordinance or resolution. A referendum may not be held under
6this Section if a referendum is held by the same county under
7Section 18-213 at the general election or the general primary
8election occurring in calendar year 2018.
9    (c) The question shall be placed on a separate ballot and
10shall be in substantially the following form:
11        Shall a property tax freeze apply to all home rule and
12    non-home rule taxing districts in (County) for levy years
13    2018 and 2019? This would mean that the aggregate extension
14    for each taxing district (meaning the annual corporate
15    extension for the taxing district and certain special
16    purpose extensions that are made annually for the taxing
17    district) may not be increased above the taxing district's
18    last preceding aggregate extension, subject to certain
19    adjustments, unless that increase is approved by the voters
20    of the taxing district by referendum.
21    (d) Votes on propositions submitted under this Section
22shall be recorded as "yes" or "no".
23    (e) Referenda held under this Section shall be conducted in
24accordance with the Election Code.
25    (f) As used in this Section:
26        "Subject to a property tax freeze" means that the

 

 

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1    taxing districts in that county are subject to an extension
2    limitation of 0% or the rate of increase approved by the
3    voters under Section 18-205; and
4        "Taxing district" has the same meaning provided in
5    Section 1-150, except that: (i) the term "taxing district"
6    does not include a school district that has been designated
7    as a qualified school district for the applicable levy
8    year; and (ii) for levy years 2018 and 2019, the term
9    "taxing district" includes both home rule units and
10    non-home rule units.
 
11    (35 ILCS 200/18-214)
12    Sec. 18-214. Referenda on removal of the applicability of
13the Property Tax Extension Limitation Law to non-home rule
14taxing districts.
15    (a) The provisions of this Section do not apply to a taxing
16district that is subject to this Law because a majority of its
171990 equalized assessed value is in a county or counties
18contiguous to a county of 3,000,000 or more inhabitants, or
19because a majority of its 1994 equalized assessed value is in
20an affected county and the taxing district was not subject to
21this Law before the 1995 levy year.
22    (b) For purposes of this Section only:
23    "Taxing district" means any non-home rule taxing district
24that became subject to this Law under Section 18-213 of this
25Law.

 

 

10000SB0851ham003- 52 -LRB100 05418 HLH 30613 a

1    "Equalized assessed valuation" means the equalized
2assessed valuation for a taxing district for the immediately
3preceding levy year.
4    (c) The county board of a county that became subject to
5this Law by a referendum approved by the voters of the county
6under Section 18-213 may, by ordinance or resolution, in the
7manner set forth in this Section, submit to the voters of the
8county the question of whether this Law applies to all non-home
9rule taxing districts that have all or a portion of their
10equalized assessed valuation situated in the county in the
11manner set forth in this Section.
12    (d) The ordinance or resolution shall request the
13submission of the proposition at any election, except a
14consolidated primary election, for the purpose of voting for or
15against the continued application of the Property Tax Extension
16Limitation Law to all non-home rule taxing districts that have
17all or a portion of their equalized assessed valuation situated
18in the county.
19    The question shall be placed on a separate ballot and shall
20be in substantially the following form:
21        Shall the Property Tax Extension Limitation Law (35
22    ILCS 200/18-185 through 35 ILCS 200/18-245), which limits
23    annual property tax extension increases, apply to non-home
24    rule taxing districts with all or a portion of their
25    equalized assessed valuation located in (name of county)?
26Votes on the question shall be recorded as "yes" or "no".

 

 

10000SB0851ham003- 53 -LRB100 05418 HLH 30613 a

1    (e) The county clerk shall order the proposition submitted
2to the electors of the county at the election specified in the
3ordinance or resolution. If part of the county is under the
4jurisdiction of a board or boards of election commissioners,
5the county clerk shall submit a certified copy of the ordinance
6or resolution to each board of election commissioners, which
7shall order the proposition submitted to the electors of the
8taxing district within its jurisdiction at the election
9specified in the ordinance or resolution.
10    (f) With respect to taxing districts having all of their
11equalized assessed valuation located in one county, if a
12majority of the votes cast on the proposition are against the
13proposition, then this Law shall not apply to the taxing
14district beginning on January 1 of the year following the date
15of the referendum.
16    (g) With respect to taxing districts that do not have all
17of their equalized assessed valuation located in a single
18county, if both of the following conditions are met, then this
19Law shall no longer apply to the taxing district beginning on
20January 1 of the year following the date of the referendum.
21        (1) Each county in which the district has any equalized
22    assessed valuation must either, (i) have held a referendum
23    under this Section, (ii) be an affected county, or (iii)
24    have held a referendum under Section 18-213 at which the
25    voters rejected the proposition at the most recent election
26    at which the question was on the ballot in the county.

 

 

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1        (2) The majority of the equalized assessed valuation of
2    the taxing district, other than any equalized assessed
3    valuation in an affected county, is in one or more counties
4    in which the voters rejected the proposition. For purposes
5    of this Section, in determining whether a majority of the
6    equalized assessed valuation of the taxing district is
7    located in one or more counties in which the voters have
8    rejected the proposition under this Section, the equalized
9    assessed valuation of any taxing district in a county which
10    has held a referendum under Section 18-213 at which the
11    voters rejected that proposition, at the most recent
12    election at which the question was on the ballot in the
13    county, will be included with the equalized assessed value
14    of the taxing district in counties in which the voters have
15    rejected the referendum held under this Section.
16    (h) Immediately after a referendum is held under this
17Section, the county clerk of the county holding the referendum
18shall give notice of the referendum having been held and its
19results to all taxing districts that have all or a portion of
20their equalized assessed valuation located in the county, the
21county clerk of any other county in which any of the equalized
22assessed valuation of any such taxing district is located, and
23the Department of Revenue. After the last referendum affecting
24a multi-county taxing district is held, the Department of
25Revenue shall determine whether the taxing district is no
26longer subject to this Law and, if the taxing district is no

 

 

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1longer subject to this Law, the Department of Revenue shall
2notify the taxing district and the county clerks of all of the
3counties in which a portion of the equalized assessed valuation
4of the taxing district is located that, beginning on January 1
5of the year following the date of the last referendum, the
6taxing district is no longer subject to this Law.
7    (i) Notwithstanding any other provision of law, no
8referenda may be held under this Section with respect to levy
9year 2017 or 2018.
10(Source: P.A. 89-718, eff. 3-7-97.)
 
11    (35 ILCS 200/18-242 new)
12    Sec. 18-242. Home rule. This Division 5 is a limitation,
13under subsection (g) of Section 6 of Article VII of the
14Illinois Constitution, on the power of home rule units to tax.
 
15    Section 99. Effective date. This Act takes effect upon
16becoming law.".