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1 | AN ACT concerning local government.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | ARTICLE 1 | ||||||||||||||||||||||||||||
5 | Section 1-1. Short title. This Act may be cited as the | ||||||||||||||||||||||||||||
6 | Taxpayer Action Board
Act.
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7 | Section 1-5. Purpose. The purpose of this Act is to | ||||||||||||||||||||||||||||
8 | promote the health,
welfare,
and prosperity of all citizens of | ||||||||||||||||||||||||||||
9 | this State who reside in the counties to
which this Act applies | ||||||||||||||||||||||||||||
10 | (i) by ensuring effective and democratic representation
of
| ||||||||||||||||||||||||||||
11 | taxpayers before all units of local government that impose | ||||||||||||||||||||||||||||
12 | taxes in those
counties and (ii) by providing for taxpayer | ||||||||||||||||||||||||||||
13 | education on taxing and spending by
those units of local | ||||||||||||||||||||||||||||
14 | government. This purpose shall be deemed a statewide
interest | ||||||||||||||||||||||||||||
15 | and not a private or special concern.
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16 | Section 1-10. Definitions. As used in this Act:
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17 | "Campaign contribution" means any money, good, service, | ||||||||||||||||||||||||||||
18 | credit, or other
benefit provided or promised for the purpose | ||||||||||||||||||||||||||||
19 | of electing a candidate to the
board of directors of a TAB. | ||||||||||||||||||||||||||||
20 | "Campaign contribution" does not include: (i)
the value of | ||||||||||||||||||||||||||||
21 | services provided without compensation by individuals who
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| |||||||
1 | volunteer a portion or all
of their time on behalf of a | ||||||
2 | candidate or political committee; (ii) the use
of real or | ||||||
3 | personal property voluntarily provided by an individual for
| ||||||
4 | candidate-related activities; or (iii) the cost of | ||||||
5 | invitations, food, and
beverages provided by an individual for | ||||||
6 | candidate-related activities on the
individual's residential | ||||||
7 | premises, if the cumulative value of these items
provided to | ||||||
8 | any candidate by an individual does not exceed $100 for any | ||||||
9 | election.
| ||||||
10 | "Campaign expenditure" means any payment, use, | ||||||
11 | distribution, or gift of
money or anything of value made or | ||||||
12 | promised for the purpose of electing a
candidate to the board | ||||||
13 | of directors of a TAB. "Campaign expenditure" does
not include: | ||||||
14 | (i) the value of services provided without compensation by
| ||||||
15 | individuals who volunteer a portion or all of their time on | ||||||
16 | behalf of a
candidate or political committee; (ii) the use of | ||||||
17 | real or personal property
voluntarily provided by an individual | ||||||
18 | for candidate-related activities; or
(iii) the cost of | ||||||
19 | invitations, food, and beverages provided by an
individual for | ||||||
20 | candidate-related activities on the individual's residential
| ||||||
21 | premises, if the cumulative value of these items provided to | ||||||
22 | any candidate
by an individual does not exceed $100 for any | ||||||
23 | election.
| ||||||
24 | "Director" means any person duly elected or appointed to a | ||||||
25 | TAB board of
directors under Section 1-80 or 1-85 of this Act.
| ||||||
26 | "Member" means any person who meets the requirements for |
| |||||||
| |||||||
1 | membership in
the TAB set forth in Section 1-35 of this Act.
| ||||||
2 | "Redistricting" means the redistricting of county board | ||||||
3 | districts.
| ||||||
4 | "TAB" means Taxpayer Action Board.
| ||||||
5 | "Taxpayer" means any citizen of the county who pays taxes | ||||||
6 | either directly
or indirectly to any unit of local government | ||||||
7 | within that county.
| ||||||
8 | "The county", unless otherwise defined, means any county in | ||||||
9 | which
a TAB is established.
| ||||||
10 | Section 1-15. Counties that may establish a TAB. Any | ||||||
11 | county with a
population of greater than 200,000 inhabitants | ||||||
12 | that is contiguous to a county
with a population of 2,000,000 | ||||||
13 | or more inhabitants may establish a
Taxpayer Action Board by | ||||||
14 | initiative petition and referendum.
| ||||||
15 | Section 1-20. Petition requirements; form.
| ||||||
16 | (a) Any petition to establish a TAB shall be filed with the
| ||||||
17 | county clerk.
The petition shall be signed by the number of | ||||||
18 | voters in the county equal to
at least 5% of the number of | ||||||
19 | votes cast in that county at the last election for
governor.
| ||||||
20 | The petition must be filed not less than 78 days prior to a | ||||||
21 | regular election to
be eligible for submission on the ballot of | ||||||
22 | that election.
| ||||||
23 | (b) The petition shall request the submission of the | ||||||
24 | proposition at the
next regular election for the purpose of |
| |||||||
| |||||||
1 | voting for or against
establishing a Taxpayer Action Board.
| ||||||
2 | The question of establishing a Taxpayer Action Board shall | ||||||
3 | be in
substantially the following form:
| ||||||
4 | Shall a Taxpayer Action
Board be established in .....
| ||||||
5 | County to represent the interests
of taxpayers before all | ||||||
6 | units of
local government in ..... County?
| ||||||
7 | Votes shall be recorded as "Yes" or "No".
| ||||||
8 | Section 1-25. Passage of question. If a majority of all | ||||||
9 | ballots cast on
the proposition in a
county are in favor of the | ||||||
10 | proposition
then a TAB shall be established in that county as | ||||||
11 | provided in this Act.
| ||||||
12 | Section 1-30. Applicability of Election Code. The | ||||||
13 | referendum authorized by
this Act shall be conducted in
the | ||||||
14 | manner provided by the Election Code.
| ||||||
15 | Section 1-35. TAB membership; fees; dissolution.
| ||||||
16 | (a) In each county
that passes the question in Section | ||||||
17 | 1-20, there is created a public body
corporate and politic to | ||||||
18 | be
known as the Taxpayer Action Board of ..... County, or
..... | ||||||
19 | County TAB.
| ||||||
20 | (b) The membership of each TAB shall consist of all natural
| ||||||
21 | persons who are residents of the county and have contributed to | ||||||
22 | the TAB the
required annual membership fee in the preceding 12 | ||||||
23 | months.
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| |||||||
1 | (c) Until 180 days after each TAB's first election of | ||||||
2 | directors, the
TAB's annual membership fee shall be $5. | ||||||
3 | Thereafter, the TAB may, by
vote of its board of directors, | ||||||
4 | alter the annual membership fee and may
create a sliding fee | ||||||
5 | structure related to a member's income.
| ||||||
6 | (d) A TAB shall not be an agency of the State or county | ||||||
7 | government.
| ||||||
8 | (e) If, after the TAB has been incorporated for a period of | ||||||
9 | 3 years, the
TAB's membership remains below 500 members for an | ||||||
10 | entire year, the board of
directors of the TAB shall dissolve | ||||||
11 | the TAB.
| ||||||
12 | Section 1-40. TAB duties and functions; rights and powers.
| ||||||
13 | (a) Each TAB shall:
| ||||||
14 | (1) inform, educate, and advise taxpayers and others on | ||||||
15 | taxes and
spending by all units of local government in its | ||||||
16 | county;
| ||||||
17 | (2) represent and promote the interests of taxpayers in | ||||||
18 | local tax
matters as individual taxpayers and collectively | ||||||
19 | in terms of local
community needs and broad public | ||||||
20 | interest;
| ||||||
21 | (3) take affirmative measures to encourage membership | ||||||
22 | by low and
moderate income and minority taxpayers, | ||||||
23 | disseminate information and advice
to these taxpayers, and | ||||||
24 | represent their interests in local tax matters;
| ||||||
25 | (4) inform, insofar as possible, taxpayers about the |
| |||||||
| |||||||
1 | TAB, including
the procedures for obtaining membership in | ||||||
2 | the TAB; and
| ||||||
3 | (5) refrain from interfering with collective | ||||||
4 | bargaining rights of any
employee of a local government.
| ||||||
5 | (b) Each TAB shall have, in addition to the rights and | ||||||
6 | powers provided
by other provisions of this Act, the following | ||||||
7 | rights and powers:
| ||||||
8 | (1) To represent the interests of taxpayers in local | ||||||
9 | tax matters
before units of State and local government, | ||||||
10 | legislative bodies, and other
public
forums, at levy | ||||||
11 | hearings and other proceedings of concern to taxpayers.
| ||||||
12 | (2) To initiate, intervene as a party, or otherwise | ||||||
13 | participate on
behalf of taxpayers in any proceeding that | ||||||
14 | the TAB reasonably determines
may affect the interests of | ||||||
15 | taxpayers.
| ||||||
16 | (3) To represent the interest of taxpayers in the | ||||||
17 | resolution of
complaints involving a unit of local | ||||||
18 | government.
| ||||||
19 | (4) To negotiate on behalf of taxpayers with units of | ||||||
20 | local government.
| ||||||
21 | (5) To represent the interests of corporations, | ||||||
22 | unincorporated
businesses, and associations in tax matters | ||||||
23 | before units of local
government, legislative bodies, and | ||||||
24 | other public forums where such
representation is in the | ||||||
25 | interests of taxpayers.
| ||||||
26 | (6) To conduct, support, and assist research, surveys, |
| |||||||
| |||||||
1 | and
investigations in tax matters.
| ||||||
2 | (7) To contract for services that cannot reasonably be | ||||||
3 | performed by its
employees.
| ||||||
4 | (8) To make, amend, and repeal bylaws and rules for the | ||||||
5 | regulation of
its affairs and the conduct of its business; | ||||||
6 | to adopt an official seal and
alter it at pleasure; to | ||||||
7 | maintain an office; to sue and be sued in its own
name,
| ||||||
8 | plead and be impleaded; and to make and execute contracts | ||||||
9 | and other
instruments necessary or convenient to the | ||||||
10 | exercise of the powers of the TAB.
| ||||||
11 | (9) To employ any agents, employees, and special | ||||||
12 | advisors as it finds
necessary and to fix their | ||||||
13 | compensation.
| ||||||
14 | (10) To solicit and accept gifts, loans, or other aid | ||||||
15 | in order to
support activities concerning the interests of | ||||||
16 | taxpayers; except that the
TAB may not accept gifts, loans, | ||||||
17 | or other aid from any unit of local
government or from any | ||||||
18 | official, employee, or agent or member of the immediate
| ||||||
19 | family of an official, employee, or agent of any unit of | ||||||
20 | local government.
Under this paragraph, "aid" does not mean | ||||||
21 | payment of membership dues.
| ||||||
22 | (11) To implement solicitation for TAB funding and | ||||||
23 | membership.
| ||||||
24 | (12) To seek tax exempt status under State and federal | ||||||
25 | law, including
501(c)(3) status under the federal Internal | ||||||
26 | Revenue Code.
|
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| |||||||
1 | (13) To provide information and advice to taxpayers on | ||||||
2 | any matter with
respect to taxes.
| ||||||
3 | The powers, duties, rights, and privileges conferred or | ||||||
4 | imposed upon the
TAB by this Act may not be transferred.
| ||||||
5 | (c) The TAB shall make available to the public any of the | ||||||
6 | following
documents prepared by or filed with the TAB within | ||||||
7 | the preceding 7 years:
| ||||||
8 | (1) Minutes of the board of directors meetings.
| ||||||
9 | (2) Director's or executive director's financial | ||||||
10 | statements.
| ||||||
11 | (3) Candidate's financial statements.
| ||||||
12 | (4) Annual reports of the TAB.
| ||||||
13 | Section 1-45. Board of directors. Each TAB shall be | ||||||
14 | managed by, and its
powers, functions and duties shall be | ||||||
15 | exercised through, a board of
directors to be composed as | ||||||
16 | follows:
| ||||||
17 | (a) Election and terms of directors. The TAB districts | ||||||
18 | shall be divided
into 2 groups for the purpose of establishing | ||||||
19 | terms for which the directors
shall be elected in each group. | ||||||
20 | One group shall be
comprised of the even numbered county board | ||||||
21 | districts. The odd numbered
county board districts shall | ||||||
22 | comprise the other group.
A TAB board of directors shall | ||||||
23 | consist of at least 10 directors. In a county
with less than 10 | ||||||
24 | districts, the total number of directors shall be twice the
| ||||||
25 | number of election districts of that county.
|
| |||||||
| |||||||
1 | (1) The interim board, within 60 days after their | ||||||
2 | appointment, shall meet
and publicly determine by lot which | ||||||
3 | group shall be the first group and which
group shall be the | ||||||
4 | second. The board members or their successors
from the | ||||||
5 | first group shall be elected for successive terms of 2 | ||||||
6 | years,
2 years, and 4 years; and members or their | ||||||
7 | successors from the second
group shall be elected for | ||||||
8 | successive terms of 4 years, 2 years, and 2 years.
| ||||||
9 | (2) The first election of directors of the board is to | ||||||
10 | be held no later
than 8 months after the first meeting of | ||||||
11 | the interim board. Subsequent
elections of directors of the | ||||||
12 | board shall be held every 2 years after the
first election. | ||||||
13 | The board, however, may change the election date for
the | ||||||
14 | second election to up to one month before or after the | ||||||
15 | second
anniversary of the first election. All
subsequent | ||||||
16 | elections shall occur every 2 years on the anniversary of | ||||||
17 | the
second election. This cycle shall begin anew in the | ||||||
18 | year following each
decennial redistricting. If the | ||||||
19 | election day falls on a weekend or holiday, the
election | ||||||
20 | shall occur on the next business day. In the year following | ||||||
21 | a
decennial redistricting all directors' terms shall end | ||||||
22 | and elections for
directors
from the redrawn county board | ||||||
23 | districts shall be held.
| ||||||
24 | (3) Interim and elected board members shall serve until | ||||||
25 | their successors
are elected and have qualified.
| ||||||
26 | (4) Within 45 days after
the redistricted county board |
| |||||||
| |||||||
1 | districts are enacted, the board shall
publicly allocate | ||||||
2 | terms by lot between the 2 groups of districts as
provided | ||||||
3 | in paragraph (1) of this subsection. Board members or their
| ||||||
4 | successors from the
first group shall be elected for | ||||||
5 | successive terms of 2 years, 4 years,
and 4 years; and | ||||||
6 | members or their successors from the second group shall
be | ||||||
7 | elected for successive terms of 4 years, 4 years, and 2 | ||||||
8 | years.
In the year following a decennial redistricting all | ||||||
9 | directors' terms shall end
and
elections for directors from | ||||||
10 | the redrawn county board districts and for
statewide | ||||||
11 | directors shall be held.
| ||||||
12 | (b) Qualifications. A director shall be a resident of the | ||||||
13 | district he
or she represents and a member of the TAB. No | ||||||
14 | person who is an
employee in any managerial or supervisory | ||||||
15 | capacity, director, officer, or
agent or who is a member of the | ||||||
16 | immediate family of any employee,
director, officer, or agent | ||||||
17 | of any unit of local government is eligible to be a
director. | ||||||
18 | No director may hold any elective position in federal, State, | ||||||
19 | or
local government.
| ||||||
20 | (c) Employment of director's family member. No director nor | ||||||
21 | member of his
or her immediate family shall, either directly or | ||||||
22 | indirectly, be employed
for compensation as a staff member or | ||||||
23 | consultant of the TAB.
| ||||||
24 | (d) Meetings. The board shall hold regular meetings at | ||||||
25 | least once every
3 months on the dates and at the places as it | ||||||
26 | may determine. Special
meetings may be called by the president |
| |||||||
| |||||||
1 | or by a majority of the directors
upon at least 7 days advance | ||||||
2 | written notice. Unless otherwise provided
in the bylaws, a | ||||||
3 | majority of the board of directors shall constitute a
quorum. | ||||||
4 | In no event, however, shall a quorum consist of less than
| ||||||
5 | one-third of the board of directors. The act of the majority of | ||||||
6 | the
directors present at a meeting at which a quorum is present | ||||||
7 | shall be the
act of the board of directors unless the act of a | ||||||
8 | greater number is
required by this Act or its bylaws. A summary | ||||||
9 | of the minutes of every board
meeting shall be made available | ||||||
10 | to each public library in the State upon
request and to | ||||||
11 | individuals upon request.
| ||||||
12 | (e) Expenses. A director may not receive any compensation | ||||||
13 | for his or
her services, but shall be reimbursed for necessary | ||||||
14 | expenses, including travel
expenses incurred in the discharge | ||||||
15 | of duties. The board shall establish
standard allowances for | ||||||
16 | mileage, room, and meals and the purposes for which
allowances | ||||||
17 | may be made. The board shall determine the reasonableness and
| ||||||
18 | necessity for reimbursements. The board shall include the | ||||||
19 | schedule of
standard allowances in the annual report under | ||||||
20 | paragraph (4) of subsection
(c) of Section 1-40.
| ||||||
21 | (f) Bonding. Directors and employees eligible to disburse | ||||||
22 | funds shall
be bonded. The costs of the bonds shall be paid by | ||||||
23 | the TAB.
| ||||||
24 | Section 1-50. Duties of the board; executive director. The | ||||||
25 | board shall
have the following duties:
|
| |||||||
| |||||||
1 | (a) To establish the policy of the TAB regarding | ||||||
2 | appearances before units of
local government, legislative | ||||||
3 | bodies, and other public authorities and
regarding other | ||||||
4 | activities that the TAB has the authority to perform under this | ||||||
5 | Act.
| ||||||
6 | (b) To employ an executive director who shall have the | ||||||
7 | following powers
and duties, subject at all times to the | ||||||
8 | direction and supervision of the board:
| ||||||
9 | (1) To implement the policy established by the board | ||||||
10 | under subsection (a).
| ||||||
11 | (2) To employ and discharge employees of the TAB.
| ||||||
12 | (3) To supervise the offices, facilities, and work of | ||||||
13 | the employees of the TAB.
| ||||||
14 | (4) To have custody of and maintain the books, records, | ||||||
15 | and membership
rolls of the TAB.
| ||||||
16 | (5) To prepare and submit to the board annual and | ||||||
17 | quarterly statements
of the financial and substantive | ||||||
18 | operations of the TAB and financial
estimates for the | ||||||
19 | future operations of the TAB.
| ||||||
20 | (6) To attend and participate in meetings of the board, | ||||||
21 | but without a vote.
| ||||||
22 | (7) To file annually with the board a current financial | ||||||
23 | statement
that includes the information required under | ||||||
24 | subsection (c) of Section 1-85.
| ||||||
25 | (8) To exercise any other powers and perform any other | ||||||
26 | duties as the board delegates.
|
| |||||||
| |||||||
1 | (c) To hold an annual meeting of the membership on a date | ||||||
2 | and at a place
within the county to be determined by the board | ||||||
3 | under Section 1-65.
| ||||||
4 | (d) To assure preparation of:
| ||||||
5 | (1) Up-to-date membership rolls.
| ||||||
6 | (2) Quarterly statements of the financial and | ||||||
7 | substantive operations of the TAB.
| ||||||
8 | (3) An audit of the TAB's books at least once each | ||||||
9 | fiscal year. The
audit shall be by a certified public | ||||||
10 | accountant.
| ||||||
11 | (4) A report at the close of the TAB's fiscal year.
| ||||||
12 | This report shall be made available to each of the TAB's | ||||||
13 | members, as well as to
members of the news media who | ||||||
14 | request it. Also, the report
shall be made available to | ||||||
15 | each library in the county that requests it, and
to | ||||||
16 | individuals upon request.
| ||||||
17 | (e) To establish and make available to the public a written | ||||||
18 | policy on the
availability and distribution of all records | ||||||
19 | required to be kept by the TAB
under this Act.
| ||||||
20 | (f) To prepare membership applications and distribute the | ||||||
21 | applications
in sufficient amounts or in machine copyable form, | ||||||
22 | upon request, to every
library system in the county, as defined | ||||||
23 | in Section 2 of the Illinois
Library System Act, for | ||||||
24 | distribution of the
applications to all of the public libraries | ||||||
25 | throughout the county,
so taxpayers may obtain the applications | ||||||
26 | to submit to the TAB, with annual
dues, for membership.
|
| |||||||
| |||||||
1 | (g) To provide all candidates for election to the board as | ||||||
2 | district
directors a current list of members residing in the | ||||||
3 | candidate's
district upon certification of nomination under | ||||||
4 | subsection (b) of Section
1-85 and within 5 days of a request | ||||||
5 | by the candidate. The board may restrict
a candidate's use of a | ||||||
6 | list as it deems appropriate.
| ||||||
7 | (h) To carry out all other duties and responsibilities | ||||||
8 | imposed upon the
TAB and the board under this Act.
| ||||||
9 | Section 1-55. Director financial statement. Every | ||||||
10 | director shall annually
file with the board a current
financial | ||||||
11 | statement which includes the information required under
| ||||||
12 | subsection (c) of Section 1-85.
| ||||||
13 | Section 1-60. Executive director; qualifications.
| ||||||
14 | (a) The executive director hired by the board under Section
| ||||||
15 | 1-50 shall have the same qualifications as a director under | ||||||
16 | Section 1-85,
except that the executive director need not be a | ||||||
17 | resident of the TAB's county
nor a member of the TAB. The | ||||||
18 | executive director may not be a candidate for
director while | ||||||
19 | serving as executive director.
| ||||||
20 | (b) The board shall
adhere to any applicable State or | ||||||
21 | federal law prohibiting discrimination in
employment in hiring | ||||||
22 | the executive director under Section 1-50.
| ||||||
23 | (c) The board shall require all applicants for the position | ||||||
24 | of executive
director of a TAB to file a financial statement |
| |||||||
| |||||||
1 | that includes the
information required under subsection (c) of | ||||||
2 | Section 1-85. The board shall
require the executive director to | ||||||
3 | annually file a current statement.
| ||||||
4 | Section 1-65. Annual membership meeting. All members shall | ||||||
5 | be eligible to
attend, participate in, and vote in the annual | ||||||
6 | membership meeting called by
the board under subsection (c) of | ||||||
7 | Section 1-50. The meeting shall be open to
the public and shall | ||||||
8 | be held in different districts on a rotating basis to
the | ||||||
9 | extent feasible. Each year a meeting shall be held in each | ||||||
10 | board
district for the members of the district. The members | ||||||
11 | shall receive notice
of that meeting at least 14 days in | ||||||
12 | advance.
| ||||||
13 | Section 1-70. Mailing procedure.
| ||||||
14 | (a) As used in this Section:
| ||||||
15 | "Enclosure" means a card, leaflet, envelope, or | ||||||
16 | combination thereof
furnished by the TAB under this Section.
| ||||||
17 | "County mailing" means any mailing by the county to 1000 or | ||||||
18 | more citizens.
| ||||||
19 | (b) To accomplish its powers and duties under Section 1-40 | ||||||
20 | of this Act,
the TAB, subject to the following limitations, may | ||||||
21 | prepare and furnish, to
the county official responsible for the | ||||||
22 | county mailing in which the TAB
seeks to have its enclosure | ||||||
23 | included, an enclosure to be included with that
county mailing.
| ||||||
24 | (1) The county official furnished with an enclosure |
| |||||||
| |||||||
1 | shall include the
enclosure within the county mailing | ||||||
2 | designated by the TAB.
| ||||||
3 | (2) An enclosure furnished by the TAB under this | ||||||
4 | Section shall be
provided to the county official a | ||||||
5 | reasonable period of time in advance of the mailing.
| ||||||
6 | (3) An enclosure furnished by a TAB under this Section | ||||||
7 | shall be
limited to informing the reader of the purpose, | ||||||
8 | nature, and activities of
the TAB as set forth in this Act | ||||||
9 | and stating that the reader may become a
member in the TAB, | ||||||
10 | maintain membership in the TAB, and contribute money | ||||||
11 | directly to
the TAB.
| ||||||
12 | (c) The TAB shall reimburse the county for all reasonable | ||||||
13 | incremental
costs incurred by the county in complying with this | ||||||
14 | Section above the
county's normal mailing and handling costs, | ||||||
15 | provided that:
| ||||||
16 | (1) the county official responsible for the mailing in | ||||||
17 | which the TAB
enclosure was included shall first furnish | ||||||
18 | the TAB with an itemized
accounting of the additional cost; | ||||||
19 | and
| ||||||
20 | (2) the TAB shall not be required to reimburse the | ||||||
21 | county for postage
costs if the weight of the TAB's | ||||||
22 | enclosure does not exceed 0.35 ounce
avoirdupois. If the | ||||||
23 | TAB's enclosure exceeds that weight, then it shall only be
| ||||||
24 | required to reimburse the county for postage cost over and | ||||||
25 | above what the
county's postage cost would have been had | ||||||
26 | the enclosure weighed only 0.35 avoirdupois.
|
| |||||||
| |||||||
1 | (d) The TAB shall seek authority from municipalities and | ||||||
2 | other local
governments within its county to include enclosures | ||||||
3 | within mailings by the
municipalities and local governments of | ||||||
4 | tax bills, utility bills, vehicle
sticker renewal notices, | ||||||
5 | newsletters, and other mailings to 100 or more citizens.
This | ||||||
6 | authority shall be sought under terms similar to those in
| ||||||
7 | subsections (a), (b), and (c) of this Section, but the TAB may | ||||||
8 | accept this
authority under any terms it deems are in the best | ||||||
9 | interest of the TAB.
| ||||||
10 | Section 1-75. Prohibited acts.
| ||||||
11 | (a) No person may penalize any person who contributes to | ||||||
12 | the TAB or
participates in any of its activities in retribution | ||||||
13 | for any such
contributions or participation.
| ||||||
14 | (b) No person may act with intent to prevent, interfere | ||||||
15 | with, or hinder
the activities permitted under this Act.
| ||||||
16 | (c) A person who violates this Section shall be fined not | ||||||
17 | more than
$1,000. Each violation shall constitute a separate | ||||||
18 | offense.
A person who knowingly and wilfully violates
this | ||||||
19 | Section may be imprisoned not more than 6 months.
| ||||||
20 | Section 1-80. Interim board of directors.
| ||||||
21 | (a) Within 90 days after this Act becomes effective in a
| ||||||
22 | county an interim board of directors shall be appointed. The | ||||||
23 | Board shall
consist of 9 members.
The president of the county | ||||||
24 | board shall appoint the members. The
appointees shall reflect |
| |||||||
| |||||||
1 | minority groups, low-income
persons, labor organizations, | ||||||
2 | business, women, senior citizens, and various
geographical | ||||||
3 | areas in the county. No
interim director appointed under this | ||||||
4 | Section may hold an elective
position in, or be employed by,
| ||||||
5 | federal, State, or local government.
| ||||||
6 | (b) The interim board appointed under this Section shall:
| ||||||
7 | (1) As soon as possible after appointment, organize for | ||||||
8 | the transaction of business.
| ||||||
9 | (2) Inform taxpayers of the existence, nature, and | ||||||
10 | purposes of the TAB,
and encourage them to join the TAB, to | ||||||
11 | participate in the TAB's
activities, and to contribute to | ||||||
12 | the TAB.
| ||||||
13 | (3) Elect officers as provided under Section 1-95.
| ||||||
14 | (4) Employ such staff as the interim directors deem | ||||||
15 | necessary to carry
out the purposes of this Section. The | ||||||
16 | interim board appointed under this
Section shall follow the | ||||||
17 | procedures required under Section 1-60 if it hires
an | ||||||
18 | executive director.
| ||||||
19 | (5) Make all necessary preparations for the first | ||||||
20 | election of
directors, oversee the election campaign, and | ||||||
21 | tally the votes under Section 1-85.
| ||||||
22 | (6) Solicit funds for the TAB.
| ||||||
23 | (7) Carry out all other duties and exercise all other | ||||||
24 | powers accorded
to the board under this Act including the | ||||||
25 | powers given to the TAB under Section 1-40.
|
| |||||||
| |||||||
1 | Section 1-85. Nominations and elections.
| ||||||
2 | (a) Eligibility. To be eligible for election to the board, | ||||||
3 | a candidate must:
| ||||||
4 | (1) Meet the qualifications for directors under | ||||||
5 | Section 1-45.
| ||||||
6 | (2) Have his or her nomination certified by the board | ||||||
7 | under subsection
(b) of this Section.
| ||||||
8 | (3) Submit a statement of financial interests to the | ||||||
9 | board as required by
subsection (c) and a statement of | ||||||
10 | personal background and positions as
required by | ||||||
11 | subsection (d).
| ||||||
12 | (4) Make the affirmation under paragraph (5) of | ||||||
13 | subsection (c) of this Section.
| ||||||
14 | (b) Nomination. A candidate for election to the board shall | ||||||
15 | circulate
or have a member of the TAB circulate a petition for | ||||||
16 | nomination on the
candidate's behalf not sooner than 120 days | ||||||
17 | preceding the election and
shall file the petition with the TAB | ||||||
18 | not later than 60 days before the
election. The petition for | ||||||
19 | nomination for a director shall be signed by at
least 10 | ||||||
20 | members residing in his or her district. The board shall verify
| ||||||
21 | the validity of the signatures by comparing them to the | ||||||
22 | signatures on the
membership applications and the current list | ||||||
23 | of members maintained by the
board. Within 14 days after the | ||||||
24 | petition is due, the board shall determine
whether a sufficient | ||||||
25 | number of signatures are valid. If the board
determines a | ||||||
26 | sufficient number are valid, it shall certify the nomination
of |
| |||||||
| |||||||
1 | the candidate.
| ||||||
2 | (c) Statement of financial interests. With his or her | ||||||
3 | petition for
nomination, a candidate for election to the
board | ||||||
4 | shall submit to the board a
statement of financial interests | ||||||
5 | upon a form provided by the board. The
statement of financial | ||||||
6 | interests shall include the following information:
| ||||||
7 | (1) The occupation, employer, and position at place of
| ||||||
8 | employment of the candidate and his or her immediate family | ||||||
9 | members.
| ||||||
10 | (2) A list of all corporate directorships or other | ||||||
11 | offices, and of
all fiduciary relationships, held in the | ||||||
12 | past 3 years by the candidate and
by his or her immediate | ||||||
13 | family members.
| ||||||
14 | (3) The name of any creditor to whom the candidate or a | ||||||
15 | member of the
candidate's immediate family owes $10,000 or | ||||||
16 | more.
| ||||||
17 | (4) The name of any corporation in which the candidate | ||||||
18 | holds a
security with a current market value of $5,000 or | ||||||
19 | more.
| ||||||
20 | (5) An affirmation, subject to penalty of perjury, that | ||||||
21 | the
information contained in the statement of financial | ||||||
22 | interest is true and complete.
| ||||||
23 | (d) Statement of personal background and positions. A | ||||||
24 | candidate for
election to the board shall submit
to the board | ||||||
25 | with his or her petition for nomination, on a form to be
| ||||||
26 | provided by the board, a statement concerning his or her |
| |||||||
| |||||||
1 | personal
background and positions on issues relating to taxes | ||||||
2 | or the
operations of the TAB. The statement shall contain an | ||||||
3 | affirmation, subject
to penalty of perjury, that the candidate | ||||||
4 | meets the qualifications
prescribed for directors in | ||||||
5 | subsection (b) of Section 1-45.
| ||||||
6 | (e) Restrictions on, and reporting of, campaign | ||||||
7 | contributions and expenditures.
| ||||||
8 | (1) No candidate may accept more than $200 in campaign | ||||||
9 | contributions
from any person or political committee for a | ||||||
10 | period beginning one
year before the date of an
election | ||||||
11 | through the date of the election.
| ||||||
12 | (2) Each candidate for election to the board shall keep | ||||||
13 | complete
records of all contributions to his or her | ||||||
14 | campaign of $25 or more for a
period beginning one
year | ||||||
15 | before the date of an election through the date of the | ||||||
16 | election and,
at the board's request, shall make these | ||||||
17 | records available for inspection by the board.
| ||||||
18 | (3) As a condition for receiving the benefits of the | ||||||
19 | board's mailing
under subsection (f), a candidate for | ||||||
20 | election to the board shall agree in
writing to incur no | ||||||
21 | more than $1,500 in campaign expenditures from the time
he | ||||||
22 | or she commences circulation of petitions for nomination or | ||||||
23 | from 4
months prior to the election, whichever is earlier, | ||||||
24 | through date of election.
| ||||||
25 | (4) Each candidate for election to the board shall keep | ||||||
26 | complete
records of his or her campaign expenditures and, |
| |||||||
| |||||||
1 | at the board's request,
shall make the records available | ||||||
2 | for inspection by the board.
| ||||||
3 | (5) No earlier than 14 days and no later than 8 days | ||||||
4 | before the
election, each candidate for election to the | ||||||
5 | board shall submit to the
board, on a form provided by the | ||||||
6 | board, an accurate statement of his or her
campaign | ||||||
7 | contributions, swearing that he or she has fully complied | ||||||
8 | with the
requirements of this subsection.
| ||||||
9 | (6) No candidate for election to the board may use any | ||||||
10 | campaign
contribution for any purpose except for campaign | ||||||
11 | expenditures. Any
campaign contribution not expended shall | ||||||
12 | be donated no later than 90 days
after the election to the | ||||||
13 | TAB or to any charitable organization at the
option of the | ||||||
14 | candidate.
| ||||||
15 | (f) Election procedures.
| ||||||
16 | (1) Not sooner than 30 and not later than 10 days | ||||||
17 | before the
date fixed for the election, the board shall | ||||||
18 | mail or distribute, to each
member's address on file with | ||||||
19 | the TAB,
an official ballot listing all candidates for | ||||||
20 | director from the
member's district who satisfy the | ||||||
21 | requirements of subsection (a). With the ballot, the
board | ||||||
22 | shall include each candidate's statement of financial
| ||||||
23 | interests submitted under subsection (c). With each ballot | ||||||
24 | the board shall
also include the statement by
each | ||||||
25 | candidate of personal background and positions as required | ||||||
26 | under
subsection (d), if the candidate has agreed in |
| |||||||
| |||||||
1 | writing to limit his or her campaign
expenditures under | ||||||
2 | subsection (e).
| ||||||
3 | (2) Each member may vote in the election by returning | ||||||
4 | his or her
official ballot in person or by first class | ||||||
5 | mail, properly marked, to the
ballot return location | ||||||
6 | designated by the TAB. Ballots returned to the
location | ||||||
7 | designated by the TAB must be postmarked on or before the | ||||||
8 | date
fixed for the election or must be received at the | ||||||
9 | ballot return location
designated by the TAB on or before | ||||||
10 | the date fixed for the election.
| ||||||
11 | (3) Voting shall be by secret ballot.
| ||||||
12 | (4) The board shall tally votes with all reasonable | ||||||
13 | speed and shall
inform the membership promptly of the names | ||||||
14 | of the candidates elected.
| ||||||
15 | (5) Within 30 days after the election,
the board for | ||||||
16 | each district shall certify the candidate elected to the
| ||||||
17 | board if the candidate has the
most votes in the district | ||||||
18 | and if he or she has complied with this Section.
| ||||||
19 | (6) If a vacancy in nomination occurs because no | ||||||
20 | candidate has filed
for nomination, the board, by a | ||||||
21 | majority of those voting, shall appoint a
member of the TAB | ||||||
22 | who resides in the district to
be the candidate.
| ||||||
23 | (7) If the candidate with the most votes dies, | ||||||
24 | declines, or resigns
from candidacy before being certified | ||||||
25 | under paragraph (5), the office for
which the candidate ran | ||||||
26 | shall be vacant and shall be filled by the board as
|
| |||||||
| |||||||
1 | provided in paragraph (8).
| ||||||
2 | (8) If a vacancy on the board occurs with more than 12 | ||||||
3 | months
remaining in the term, the board shall set a date | ||||||
4 | for a special election
for the district for the purpose of | ||||||
5 | electing a director to serve out the
term of the vacant | ||||||
6 | office and shall so notify every member in the district.
| ||||||
7 | The election may be not less than 2 months nor more than 4 | ||||||
8 | months after
the notification. An election under this | ||||||
9 | Section shall be conducted in the
same manner as other | ||||||
10 | elections of directors. If less than 12 months
remains in | ||||||
11 | the term of a director, the board may appoint a member of | ||||||
12 | the
TAB who resides in the district where the vacancy | ||||||
13 | exists to be the director
from that district.
| ||||||
14 | (g) Election rules. The board may prescribe rules for the | ||||||
15 | conduct of
elections and election campaigns consistent with | ||||||
16 | this Act.
| ||||||
17 | Section 1-90. Public inspection of statements. Statements | ||||||
18 | filed with each
TAB shall be available for public
inspection at | ||||||
19 | the office of the TAB during reasonable hours of the day.
These | ||||||
20 | records may be copied. The TAB may charge a reasonable fee for | ||||||
21 | the
cost of the copies.
| ||||||
22 | Section 1-95. Board officers.
| ||||||
23 | (a) Election. The interim board of directors and the board
| ||||||
24 | of directors, at the first regular meeting of each at which a |
| |||||||
| |||||||
1 | quorum is
present, shall elect by a majority vote of the | ||||||
2 | directors present and voting
a president, vice president, | ||||||
3 | secretary, and treasurer. The board may elect
other officers as | ||||||
4 | it deems necessary.
| ||||||
5 | (b) Term of office.
| ||||||
6 | (1) Board officers shall begin serving immediately | ||||||
7 | upon their election
and their term of office shall be one | ||||||
8 | year. After his or her term of
office has expired, a board | ||||||
9 | officer shall continue to serve until his or
her successor | ||||||
10 | is elected.
| ||||||
11 | (2) If a board office is vacant, the board shall elect | ||||||
12 | a successor to
serve out the term of the office.
| ||||||
13 | (c) Powers and duties. Board officers shall exercise powers | ||||||
14 | and perform
duties as prescribed by this Act or as delegated to | ||||||
15 | them by the board.
| ||||||
16 | Section 1-100. Gifts; solicitations.
| ||||||
17 | (a) No person may offer or give anything of monetary value | ||||||
18 | to any director,
employee, or agent of a TAB if the offer or | ||||||
19 | gift influences or is intended
to influence the action or | ||||||
20 | judgement of the director, employee, or agent
of the TAB in his | ||||||
21 | or her capacity as director, employee, or agent of the TAB.
| ||||||
22 | (b) No director, employee, or agent of a TAB may solicit or | ||||||
23 | accept
anything of monetary value from any person if the | ||||||
24 | solicitation or
acceptance influences or is intended to | ||||||
25 | influence the official action or
judgement of the director, |
| |||||||
| |||||||
1 | employee, or agent in his or her capacity as
director, | ||||||
2 | employee, or agent of a TAB.
| ||||||
3 | (c) Any person who knowingly and wilfully violates this | ||||||
4 | Section shall be
fined not more than $1,000, imprisoned not | ||||||
5 | more than 6 months, or both.
| ||||||
6 | (d) The board shall remove from office any director | ||||||
7 | convicted under this
Section and shall fill that office as | ||||||
8 | provided in Section 1-85.
| ||||||
9 | Section 1-105. Endorsement of political party or | ||||||
10 | candidate. A TAB may not
sponsor, endorse, or otherwise | ||||||
11 | support, nor
may it oppose, any political party or the | ||||||
12 | candidacy of any person for
elected public office.
| ||||||
13 | Section 1-110. Expenses; liabilities. All expenses of a | ||||||
14 | TAB incurred in
carrying out this Act
shall be payable solely | ||||||
15 | from the funding as provided under this Act, and no
liability | ||||||
16 | may be incurred by a TAB beyond the extent to which moneys have
| ||||||
17 | been provided under this Act. For the purposes of meeting the
| ||||||
18 | necessary expenses of postage, preparing, and printing the | ||||||
19 | enclosure,
initial organization, and operation of a TAB for the | ||||||
20 | period commencing on
the date this Act becomes effective in the | ||||||
21 | county and continuing until the
first election of the board of | ||||||
22 | directors under Section 1-85, however, the TAB or any
| ||||||
23 | individual on behalf of the TAB may borrow money as it | ||||||
24 | requires. Money so
borrowed by the TAB or any individual shall |
| |||||||
| |||||||
1 | subsequently be repaid with
appropriate interest over a | ||||||
2 | reasonable period of time.
| ||||||
3 | Section 1-115. Dissolution. A TAB may dissolve or be | ||||||
4 | dissolved under the
General Not For Profit Corporation Act of | ||||||
5 | 1986.
| ||||||
6 | Section 1-117. Tax levy; pledge of credit; obligations. A | ||||||
7 | TAB shall have no
right or authority to levy any tax or special | ||||||
8 | assessment, to pledge the credit
of the State or any other | ||||||
9 | subdivision or municipal corporation of the State,
or to incur | ||||||
10 | any obligation enforceable upon any property within or without | ||||||
11 | the
county in which the TAB operates.
| ||||||
12 | Section 1-120. Construction.
| ||||||
13 | (a) This Act, being necessary for the welfare
of the State | ||||||
14 | and its inhabitants, shall be liberally construed to effect its
| ||||||
15 | purposes.
| ||||||
16 | (b) Nothing in this Act shall be construed to (i) limit the | ||||||
17 | right of any
person to initiate, intervene in, or otherwise | ||||||
18 | participate in any
regulatory agency proceeding or court | ||||||
19 | action, (ii) require any petition
or notification to a TAB as a | ||||||
20 | condition precedent to the exercise of any
right, or (iii) | ||||||
21 | relieve any regulatory agency or court of any obligation, or
to | ||||||
22 | affect its discretion, to permit intervention or participation | ||||||
23 | by any
person in any proceeding or action.
|
| |||||||
| |||||||
1 | Section 1-125. Severability. The provisions of this Act | ||||||
2 | are severable
under Section 1.31 of the Statute on Statutes.
| ||||||
3 | ARTICLE 5 | ||||||
4 | Section 5-5. The Property Tax Code is amended by changing | ||||||
5 | Section 15-176 and by adding Section 20-17 as follows:
| ||||||
6 | (35 ILCS 200/15-176)
| ||||||
7 | Sec. 15-176. Alternative general homestead exemption.
| ||||||
8 | (a) For the assessment years as determined under subsection | ||||||
9 | (j), in any county that has elected, by an ordinance in | ||||||
10 | accordance with subsection (k), to be subject to the provisions | ||||||
11 | of this Section in lieu of the provisions of Section 15-175, | ||||||
12 | homestead property is
entitled to
an annual homestead exemption | ||||||
13 | equal to a reduction in the property's equalized
assessed
value | ||||||
14 | calculated as provided in this Section.
| ||||||
15 | (b) As used in this Section:
| ||||||
16 | (1) "Assessor" means the supervisor of assessments or | ||||||
17 | the chief county assessment officer of each county.
| ||||||
18 | (2) "Adjusted homestead value" means the lesser of the | ||||||
19 | following values:
| ||||||
20 | (A) The property's base homestead value increased | ||||||
21 | by 7% for each
tax year after the base year through and | ||||||
22 | including the current tax year, or, if the property is |
| |||||||
| |||||||
1 | sold or ownership is otherwise transferred, the | ||||||
2 | property's base homestead value increased by 7% for | ||||||
3 | each tax year after the year of the sale or transfer | ||||||
4 | through and including the current tax year. The | ||||||
5 | increase by 7% each year is an increase by 7% over the | ||||||
6 | prior year.
| ||||||
7 | (B) The property's equalized assessed value for | ||||||
8 | the current tax
year minus: (i) $4,500 in Cook County | ||||||
9 | or $3,500 in all other counties in tax year 2003;
(ii) | ||||||
10 | $5,000 in all counties in tax years 2004 and 2005; and | ||||||
11 | (iii) the lesser of the amount of the general homestead | ||||||
12 | exemption under Section 15-175 or an amount equal to | ||||||
13 | the increase in the equalized assessed value for the | ||||||
14 | current tax year above the equalized assessed value for | ||||||
15 | 1977 in tax year 2006 and thereafter.
| ||||||
16 | (3) "Base homestead value".
| ||||||
17 | (A) Except as provided in subdivision (b)(3)(A-5) | ||||||
18 | or (b)(3)(B), "base homestead value" means the | ||||||
19 | equalized assessed value of the property for the base | ||||||
20 | year
prior to exemptions, minus (i) $4,500 in Cook | ||||||
21 | County or $3,500 in all other counties in tax year | ||||||
22 | 2003, (ii) $5,000 in all counties in tax years
2004 and | ||||||
23 | 2005, or (iii) the lesser of the amount of the general | ||||||
24 | homestead exemption under Section 15-175 or an amount | ||||||
25 | equal to the increase in the equalized assessed value | ||||||
26 | for the current tax year above the equalized assessed |
| |||||||
| |||||||
1 | value for 1977 in tax year 2006 and
thereafter, | ||||||
2 | provided that it was assessed for that
year as | ||||||
3 | residential property qualified for any of the | ||||||
4 | homestead exemptions
under Sections 15-170 through | ||||||
5 | 15-175 of this Code, then in force, and
further | ||||||
6 | provided that the property's assessment was not based | ||||||
7 | on a reduced
assessed value resulting from a temporary | ||||||
8 | irregularity in the property for
that year. Except as | ||||||
9 | provided in subdivision (b)(3)(B), if the property did | ||||||
10 | not have a
residential
equalized assessed value for the | ||||||
11 | base year, then "base homestead value" means the base
| ||||||
12 | homestead value established by the assessor under | ||||||
13 | subsection (c).
| ||||||
14 | (A-5) On or before September 1, 2007, in Cook | ||||||
15 | County, the base homestead value, as set forth under | ||||||
16 | subdivision (b)(3)(A) and except as provided under | ||||||
17 | subdivision (b) (3) (B), must be recalculated as the | ||||||
18 | equalized assessed value of the property for the base | ||||||
19 | year, prior to exemptions, minus: | ||||||
20 | (1) if the general assessment year for the | ||||||
21 | property was 2003, the lesser of (i) $4,500 or (ii) | ||||||
22 | the amount equal to the increase in equalized | ||||||
23 | assessed value for the 2002 tax year above the | ||||||
24 | equalized assessed value for 1977; | ||||||
25 | (2) if the general assessment year for the | ||||||
26 | property was 2004, the lesser of (i) $4,500 or (ii) |
| |||||||
| |||||||
1 | the amount equal to the increase in equalized | ||||||
2 | assessed value for the 2003 tax year above the | ||||||
3 | equalized assessed value for 1977; | ||||||
4 | (3) if the general assessment year for the | ||||||
5 | property was 2005, the lesser of (i) $5,000 or (ii) | ||||||
6 | the amount equal to the increase in equalized | ||||||
7 | assessed value for the 2004 tax year above the | ||||||
8 | equalized assessed value for 1977.
| ||||||
9 | (B) If the property is sold or ownership is | ||||||
10 | otherwise transferred, other than sales or transfers | ||||||
11 | between spouses or between a parent and a child, "base | ||||||
12 | homestead value" means the equalized assessed value of | ||||||
13 | the property at the time of the sale or transfer prior | ||||||
14 | to exemptions, minus: (i) $4,500 in Cook County or | ||||||
15 | $3,500 in all other counties in tax year 2003; (ii) | ||||||
16 | $5,000 in all counties in tax years 2004 and 2005; and | ||||||
17 | (iii) the lesser of the amount of the general homestead | ||||||
18 | exemption under Section 15-175 or an amount equal to | ||||||
19 | the increase in the equalized assessed value for the | ||||||
20 | current tax year above the equalized assessed value for | ||||||
21 | 1977 in tax year 2006 and thereafter, provided that it | ||||||
22 | was assessed as residential property qualified for any | ||||||
23 | of the homestead exemptions
under Sections 15-170 | ||||||
24 | through 15-175 of this Code, then in force, and
further | ||||||
25 | provided that the property's assessment was not based | ||||||
26 | on a reduced
assessed value resulting from a temporary |
| |||||||
| |||||||
1 | irregularity in the property.
| ||||||
2 | (3.5) "Base year" means (i) tax year 2002 in Cook | ||||||
3 | County or (ii) tax year 2005 or 2006 in all other counties | ||||||
4 | in accordance with the designation made by the county as | ||||||
5 | provided in subsection (k).
| ||||||
6 | (4) "Current tax year" means the tax year for which the | ||||||
7 | exemption under
this Section is being applied.
| ||||||
8 | (5) "Equalized assessed value" means the property's | ||||||
9 | assessed value as
equalized by the Department.
| ||||||
10 | (6) "Homestead" or "homestead property" means:
| ||||||
11 | (A) Residential property that as of January 1 of | ||||||
12 | the tax year is
occupied by its owner or owners as his, | ||||||
13 | her, or their principal dwelling
place, or that is a | ||||||
14 | leasehold interest on which a single family residence | ||||||
15 | is
situated, that is occupied as a residence by a | ||||||
16 | person who has a legal or
equitable interest therein | ||||||
17 | evidenced by a written instrument, as an owner
or as a | ||||||
18 | lessee, and on which the person is liable for the | ||||||
19 | payment of
property taxes. Residential units in an | ||||||
20 | apartment building owned and
operated as a | ||||||
21 | cooperative, or as a life care facility, which are | ||||||
22 | occupied by
persons who hold a legal or equitable | ||||||
23 | interest in the cooperative apartment
building or life | ||||||
24 | care facility as owners or lessees, and who are liable | ||||||
25 | by
contract for the payment of property taxes, shall be | ||||||
26 | included within this
definition of homestead property.
|
| |||||||
| |||||||
1 | (B) A homestead includes the dwelling place, | ||||||
2 | appurtenant
structures, and so much of the surrounding | ||||||
3 | land constituting the parcel on
which the dwelling | ||||||
4 | place is situated as is used for residential purposes. | ||||||
5 | If
the assessor has established a specific legal | ||||||
6 | description for a portion of
property constituting the | ||||||
7 | homestead, then the homestead shall be limited to
the | ||||||
8 | property within that description.
| ||||||
9 | (7) "Life care facility" means a facility as defined in | ||||||
10 | Section 2 of the
Life
Care Facilities Act.
| ||||||
11 | (c) If the property did not have a residential equalized | ||||||
12 | assessed value for
the base year as provided in subdivision | ||||||
13 | (b)(3)(A) of this Section, then the assessor
shall first | ||||||
14 | determine an initial value for the property by comparison with
| ||||||
15 | assessed values for the base year of other properties having | ||||||
16 | physical and
economic characteristics similar to those of the | ||||||
17 | subject property, so that the
initial value is uniform in | ||||||
18 | relation to assessed values of those other
properties for the | ||||||
19 | base year. The product of the initial value multiplied by
the | ||||||
20 | equalized factor for the base year for homestead properties in | ||||||
21 | that county, less: (i) $4,500 in Cook County or $3,500 in all | ||||||
22 | other counties in tax years 2003; (ii) $5,000 in all counties | ||||||
23 | in tax year 2004 and 2005; and (iii) the lesser of the amount | ||||||
24 | of the general homestead exemption under Section 15-175 or an | ||||||
25 | amount equal to the increase in the equalized assessed value | ||||||
26 | for the current tax year above the equalized assessed value for |
| |||||||
| |||||||
1 | 1977 in tax year 2006 and thereafter, is the base homestead | ||||||
2 | value.
| ||||||
3 | For any tax year for which the assessor determines or | ||||||
4 | adjusts an initial
value and
hence a base homestead value under | ||||||
5 | this subsection (c), the initial value shall
be subject
to | ||||||
6 | review by the same procedures applicable to assessed values | ||||||
7 | established
under this
Code for that tax year.
| ||||||
8 | (d) The base homestead value shall remain constant, except | ||||||
9 | that the assessor
may
revise it under the following | ||||||
10 | circumstances:
| ||||||
11 | (1) If the equalized assessed value of a homestead | ||||||
12 | property for the current
tax year is less than the previous | ||||||
13 | base homestead value for that property, then the
current | ||||||
14 | equalized assessed value (provided it is not based on a | ||||||
15 | reduced assessed
value resulting from a temporary | ||||||
16 | irregularity in the property) shall become the
base | ||||||
17 | homestead value in subsequent tax years.
| ||||||
18 | (2) For any year in which new buildings, structures, or | ||||||
19 | other
improvements are constructed on the homestead | ||||||
20 | property that would increase its
assessed value, the | ||||||
21 | assessor shall adjust the base homestead value as provided | ||||||
22 | in
subsection (c) of this Section with due regard to the | ||||||
23 | value added by the new
improvements. | ||||||
24 | (3) If the property is sold or ownership is otherwise | ||||||
25 | transferred, the base homestead value of the property shall | ||||||
26 | be adjusted as provided in subdivision (b)(3)(B). This item |
| |||||||
| |||||||
1 | (3) does not apply to sales or transfers between spouses or | ||||||
2 | between a parent and a child.
| ||||||
3 | (4) the recalculation required in Cook County under | ||||||
4 | subdivision (b)(3)(A-5).
| ||||||
5 | (e) The amount of the exemption under this Section is the | ||||||
6 | equalized assessed
value of the homestead property for the | ||||||
7 | current tax year, minus the adjusted homestead
value, with the | ||||||
8 | following exceptions: | ||||||
9 | (1) In Cook County, the exemption under this Section | ||||||
10 | shall not exceed $20,000 for any taxable year through tax | ||||||
11 | year: | ||||||
12 | (i) 2005, if the general assessment year for the
| ||||||
13 | property is 2003; | ||||||
14 | (ii) 2006, if the general assessment year for the
| ||||||
15 | property is 2004; or | ||||||
16 | (iii) 2007, if the general assessment year for the
| ||||||
17 | property is 2005. | ||||||
18 | (1.1) Thereafter, in Cook County, and in all other | ||||||
19 | counties, the exemption is as follows: | ||||||
20 | (i) if the general assessment year for the property | ||||||
21 | is 2006, then the exemption may not exceed: $33,000 for | ||||||
22 | taxable year 2006; $26,000 for taxable year 2007; and | ||||||
23 | $20,000 for taxable years year 2008 and 2009 ; | ||||||
24 | (ii) if the general assessment year for the | ||||||
25 | property is 2007, then the exemption may not exceed: | ||||||
26 | $33,000 for taxable year 2007; $26,000 for taxable year |
| |||||||
| |||||||
1 | 2008; and $20,000 for taxable years year 2009 and 2010 ; | ||||||
2 | and | ||||||
3 | (iii) if the general assessment year for the | ||||||
4 | property is 2008, then the exemption may not exceed: | ||||||
5 | $33,000 for taxable year 2008 ; $26,000 for taxable | ||||||
6 | year 2009; and $20,000 for taxable years year 2010 and | ||||||
7 | 2011 . | ||||||
8 | (1.5) In Cook County, for the 2006 taxable year only, the | ||||||
9 | maximum amount of the exemption set forth under subsection | ||||||
10 | (e)(1.1)(i) of this Section may be increased: (i) by $7,000 if | ||||||
11 | the equalized assessed value of the property in that taxable | ||||||
12 | year exceeds the equalized assessed value of that property in | ||||||
13 | 2002 by 100% or more; or (ii) by $2,000 if the equalized | ||||||
14 | assessed value of the property in that taxable year exceeds the | ||||||
15 | equalized assessed value of that property in 2002 by more than | ||||||
16 | 80% but less than 100%.
| ||||||
17 | (2) In the case of homestead property that also | ||||||
18 | qualifies for
the exemption under Section 15-172, the | ||||||
19 | property is entitled to the exemption under
this Section, | ||||||
20 | limited to the amount of (i) $4,500 in Cook County or | ||||||
21 | $3,500 in all other counties in tax year 2003, (ii) $5,000 | ||||||
22 | in all counties in tax years 2004 and 2005, or (iii) the | ||||||
23 | lesser of the amount of the general homestead exemption | ||||||
24 | under Section 15-175 or an amount equal to the increase in | ||||||
25 | the equalized assessed value for the current tax year above | ||||||
26 | the equalized assessed value for 1977 in tax year 2006 and |
| |||||||
| |||||||
1 | thereafter.
| ||||||
2 | (f) In the case of an apartment building owned and operated | ||||||
3 | as a cooperative, or
as a life care facility, that contains | ||||||
4 | residential units that qualify as homestead property
under this | ||||||
5 | Section, the maximum cumulative exemption amount attributed to | ||||||
6 | the entire
building or facility shall not exceed the sum of the | ||||||
7 | exemptions calculated for each
qualified residential unit. The | ||||||
8 | cooperative association, management firm, or other person
or | ||||||
9 | entity that manages or controls the cooperative apartment | ||||||
10 | building or life care facility
shall credit the exemption | ||||||
11 | attributable to each residential unit only to the apportioned | ||||||
12 | tax
liability of the owner or other person responsible for | ||||||
13 | payment of taxes as to that unit.
Any person who willfully | ||||||
14 | refuses to so credit the exemption is guilty of a Class B
| ||||||
15 | misdemeanor.
| ||||||
16 | (g) When married persons maintain separate residences, the | ||||||
17 | exemption provided
under this Section shall be claimed by only | ||||||
18 | one such person and for only one residence.
| ||||||
19 | (h) In the event of a sale or other transfer in ownership | ||||||
20 | of the homestead property, the exemption under this
Section | ||||||
21 | shall remain in effect for the remainder of the tax year and be | ||||||
22 | calculated using the same base homestead value in which the | ||||||
23 | sale or transfer occurs, but (other than for sales or transfers | ||||||
24 | between spouses or between a parent and a child) shall be | ||||||
25 | calculated for any subsequent tax year using the new base | ||||||
26 | homestead value as provided in subdivision (b)(3)(B).
The |
| |||||||
| |||||||
1 | assessor may require the new owner of the property to apply for | ||||||
2 | the exemption in the
following year.
| ||||||
3 | (i) The assessor may determine whether property qualifies | ||||||
4 | as a homestead under
this Section by application, visual | ||||||
5 | inspection, questionnaire, or other
reasonable methods.
Each | ||||||
6 | year, at the time the assessment books are certified to the | ||||||
7 | county clerk
by the board
of review, the assessor shall furnish | ||||||
8 | to the county clerk a list of the
properties qualified
for the | ||||||
9 | homestead exemption under this Section. The list shall note the | ||||||
10 | base
homestead
value of each property to be used in the | ||||||
11 | calculation of the exemption for the
current tax
year.
| ||||||
12 | (j) In counties with 3,000,000 or more inhabitants, the | ||||||
13 | provisions of this Section apply as follows:
| ||||||
14 | (1) If the general assessment year for the property is | ||||||
15 | 2003, this Section
applies for assessment years 2003 | ||||||
16 | through 2009. , 2004, 2005, 2006, 2007, and 2008.
| ||||||
17 | Thereafter, the provisions of Section 15-175 apply.
| ||||||
18 | (2) If the general assessment year for the property is | ||||||
19 | 2004, this Section
applies for assessment years 2004 | ||||||
20 | through 2010. , 2005, 2006, 2007, 2008, and 2009.
| ||||||
21 | Thereafter, the provisions of Section 15-175 apply.
| ||||||
22 | (3) If the general assessment year for the property is | ||||||
23 | 2005, this Section
applies for assessment years 2005 | ||||||
24 | through 2011. , 2006, 2007, 2008, 2009, and 2010.
| ||||||
25 | Thereafter, the provisions of Section 15-175 apply. | ||||||
26 | In counties with less than 3,000,000 inhabitants, this |
| |||||||
| |||||||
1 | Section applies for assessment years (i) 2006, 2007, and 2008, | ||||||
2 | and 2009 if tax year 2005 is the designated base year or (ii) | ||||||
3 | 2007, 2008, 2009, and 2010 if tax year 2006 is the designated | ||||||
4 | base year. Thereafter, the provisions of Section 15-175 apply.
| ||||||
5 | (k) To be subject to the provisions of this Section in lieu | ||||||
6 | of Section 15-175, a county must adopt an ordinance to subject | ||||||
7 | itself to the provisions of this Section within 6 months after | ||||||
8 | the effective date of this amendatory Act of the 95th General | ||||||
9 | Assembly. In a county other than Cook County, the ordinance | ||||||
10 | must designate either tax year 2005
or tax year 2006
as the | ||||||
11 | base year.
| ||||||
12 | (l) Notwithstanding Sections 6 and 8 of the State Mandates | ||||||
13 | Act, no
reimbursement
by the State is required for the | ||||||
14 | implementation of any mandate created by this
Section.
| ||||||
15 | (Source: P.A. 95-644, eff. 10-12-07.) | ||||||
16 | (35 ILCS 200/20-17 new) | ||||||
17 | Sec. 20-17. Sunshine on assessments. | ||||||
18 | (a) The General Assembly finds that it is in the public's | ||||||
19 | interest for the Cook County Assessor's methods and practices | ||||||
20 | in conducting appraisals of the value of property in Cook | ||||||
21 | County to be subjected to the oversight of one or more | ||||||
22 | committees of the General Assembly. | ||||||
23 | In the event that the General Assembly convenes a meeting | ||||||
24 | of one or more of its committees to conduct hearings and take | ||||||
25 | testimony on the conduct and affairs of the Office of the Cook |
| |||||||
| |||||||
1 | County Assessor, the Governor and the Illinois Department of | ||||||
2 | Revenue are hereby directed to render all reasonable | ||||||
3 | cooperation requested by the committee. The Department of | ||||||
4 | Revenue and the Office of the Governor shall provide comparable | ||||||
5 | sales studies and any other relevant reports of any kind that | ||||||
6 | pertain to the accuracy of assessment methodologies in Cook | ||||||
7 | County, including information pertaining to the County's | ||||||
8 | computer assisted mass appraisal system. | ||||||
9 | (b) For any county that does not already do so, there shall | ||||||
10 | be a notice in substantially the following form printed in type | ||||||
11 | no smaller than eleven point on all assessment notices and | ||||||
12 | property tax bills: | ||||||
13 | "NOTICE TO TAXPAYERS—The Median Level of Assessment is: | ||||||
14 | (insert here the median level of assessment for the assessment | ||||||
15 | district)." | ||||||
16 | The Chief Assessment Officers of all counties shall, at the | ||||||
17 | direction of the Director of the Department of Revenue, make | ||||||
18 | the following information more readily accessible to the | ||||||
19 | general public: | ||||||
20 | (1) any documents used by the Chief Assessment | ||||||
21 | Officer's Office in determining the characteristics of any | ||||||
22 | property subject to assessment or appraisal; and | ||||||
23 | (2) documents, reports, and other information in the | ||||||
24 | possession of the Chief Assessment Officer related to the | ||||||
25 | sales of homes that are comparable to the requesting | ||||||
26 | taxpayer's home. |
| |||||||
| |||||||
1 | ARTICLE 99
| ||||||
2 | Section 99-99. Effective date. This Act takes effect upon | ||||||
3 | becoming law.
|