104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB2102
 
Introduced 2/6/2025, by Sen. Erica Harriss
 
SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/18-50
    Amends the Property Tax Code. Provides that a taxing district's budget and appropriation ordinance and estimate of revenues may be filed electronically with the county clerk. Provides that, if a taxing district's budget and appropriation ordinance and estimate of revenues are filed electronically with the county clerk, the county clerk shall accept and acknowledge that electronic filing by providing a receipt to the taxing district. Effective immediately.


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A BILL FOR
 
SB2102LRB104 06125 HLH 16158 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois, 
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing 
5Section 18-50 as follows:
 
6    (35 ILCS 200/18-50)
7    Sec. 18-50. Filing of budget and appropriation ordinance. 
8The governing authority of each taxing district shall file 
9with the county clerk, either electronically or with a paper 
10submission, within 30 days of their adoption a certified copy 
11of its appropriation and budget ordinances or resolutions, as 
12well as an estimate, certified by its chief fiscal officer, of 
13revenues, by source, anticipated to be received by the taxing 
14district in the following fiscal year. If the governing 
15authority fails to file the required documents, the county 
16clerk shall have the authority, after giving timely notice of 
17the failure to the taxing district, to refuse to extend the tax 
18levy until the documents are so filed.
19    If the budget and appropriation ordinance and estimate of 
20revenues under this Section is filed electronically, the 
21county clerk shall accept and acknowledge that electronic 
22filing by providing a receipt to the taxing district. 
23    In determining the amount of maximum tax authorized to be 
 
 
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1levied by any statute of this State, the assessed valuation of 
2the current year of property as assessed and reviewed by the 
3local assessment officials or the Department, and as equalized 
4or confirmed by the Department, shall be used. 
5(Source: P.A. 86-233; 86-953; 86-957; 86-1475; 87-17; 87-477; 
687-895; 88-455.)
 
7    Section 99. Effective date. This Act takes effect upon 
8becoming law.