Rep. Grant Wehrli
Filed: 5/3/2019
 
 

 

 

 
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1
AMENDMENT TO SENATE BILL 1043 




2    AMENDMENT NO. ______. Amend Senate Bill 1043 on page 19, by 
3replacing lines 1 through 17 with the following:


 
4    "(35 ILCS 200/18-233 new)
5    Sec. 18-233. Adjustments for certificates of error, 
6certain court orders, or final administrative decisions of the 
7Property Tax Appeal Board.  Beginning in levy year 2019, a 
8taxing district levy shall be increased by a prior year 
9adjustment whenever an assessment decrease due to the issuance 
10of a certificate of error, a court order issued pursuant to an 
11assessment valuation complaint under Section 23-15, or a final 
12administrative decision of the Property Tax Appeal Board 
13results in a refund from the taxing district of a portion of 
14the property tax revenue distributed to the taxing district.   
15Whenever an adjustment is required under this Section, the 
16aggregate levy of the taxing district shall be increased by a 
17supplemental levy to recapture the property tax revenue lost by 
 
 
10100SB1043ham001- 2 -LRB101 06578 HLH 60002 a

1the refunds paid by the taxing district.  The supplemental levy 
2shall be applied by the county clerk annually to the taxing 
3district's total levy in an amount determined by the county 
4treasurer who shall certify to the county clerk the aggregate 
5refunds paid by a taxing district for purposes of this Section. 
6The supplemental levy may not exceed an amount equal to the 
7aggregate refunds paid by the taxing district for the 12-month 
8period prior to November 1 of each year.  On or before November 
915 of each year, the county treasurer shall certify the 
10aggregate refunds paid by a taxing district during such 
1112-month period for purposes of this Section.  For purposes of 
12this Division, the taxing district's aggregate extension base 
13shall not include the supplemental levy authorized  under this 
14Section.".