Rep. John Bradley

Filed: 5/17/2016

 

 


 

 


 
09900HB0673ham001LRB099 04481 HLH 48759 a

1
AMENDMENT TO HOUSE BILL 673

2    AMENDMENT NO. ______. Amend House Bill 673 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Sections 18-185, 18-205, 18-213, and 18-214 and by adding
6Section 18-242 as follows:
 
7    (35 ILCS 200/18-185)
8    Sec. 18-185. Short title; definitions. This Division 5 may
9be cited as the Property Tax Extension Limitation Law. As used
10in this Division 5:
11    "Consumer Price Index" means the Consumer Price Index for
12All Urban Consumers for all items published by the United
13States Department of Labor.
14    "Extension limitation", for levy years prior to 2016, means
15(a) the lesser of 5% or the percentage increase in the Consumer
16Price Index during the 12-month calendar year preceding the

 

 

09900HB0673ham001- 2 -LRB099 04481 HLH 48759 a

1levy year or (b) the rate of increase approved by voters under
2Section 18-205.
3    "Extension limitation", beginning in levy year 2016, means
40% or the rate of increase approved by the voters under Section
518-205.
6    "Affected county" means a county of 3,000,000 or more
7inhabitants or a county contiguous to a county of 3,000,000 or
8more inhabitants.
9    "Taxing district" has the same meaning provided in Section
101-150, except as otherwise provided in this Section. For the
111991 through 1994 levy years only, "taxing district" includes
12only each non-home rule taxing district having the majority of
13its 1990 equalized assessed value within any county or counties
14contiguous to a county with 3,000,000 or more inhabitants.
15Beginning with the 1995 levy year and through the 2015 levy
16year, "taxing district" includes only each non-home rule taxing
17district subject to this Law before the 1995 levy year and each
18non-home rule taxing district not subject to this Law before
19the 1995 levy year having the majority of its 1994 equalized
20assessed value in an affected county or counties. Beginning
21with the levy year in which this Law becomes applicable to a
22taxing district as provided in Section 18-213, "taxing
23district" also includes those taxing districts made subject to
24this Law as provided in Section 18-213. Beginning with the 2016
25levy year, "taxing district" means each unit of local
26government, school district, or community college district in

 

 

09900HB0673ham001- 3 -LRB099 04481 HLH 48759 a

1the State with the power to levy taxes, including, but not
2limited to, home rule units and taxing districts that were not
3subject to this Law prior to the effective date of this
4amendatory Act of the 99th General Assembly.
5    "Aggregate extension" for taxing districts to which this
6Law applied before the 1995 levy year means the annual
7corporate extension for the taxing district and those special
8purpose extensions that are made annually for the taxing
9district, excluding special purpose extensions: (a) made for
10the taxing district to pay interest or principal on general
11obligation bonds that were approved by referendum; (b) made for
12any taxing district to pay interest or principal on general
13obligation bonds issued before October 1, 1991; (c) made for
14any taxing district to pay interest or principal on bonds
15issued to refund or continue to refund those bonds issued
16before October 1, 1991; (d) made for any taxing district to pay
17interest or principal on bonds issued to refund or continue to
18refund bonds issued after October 1, 1991 that were approved by
19referendum; (e) made for any taxing district to pay interest or
20principal on revenue bonds issued before October 1, 1991 for
21payment of which a property tax levy or the full faith and
22credit of the unit of local government is pledged; however, a
23tax for the payment of interest or principal on those bonds
24shall be made only after the governing body of the unit of
25local government finds that all other sources for payment are
26insufficient to make those payments; (f) made for payments

 

 

09900HB0673ham001- 4 -LRB099 04481 HLH 48759 a

1under a building commission lease when the lease payments are
2for the retirement of bonds issued by the commission before
3October 1, 1991, to pay for the building project; (g) made for
4payments due under installment contracts entered into before
5October 1, 1991; (h) made for payments of principal and
6interest on bonds issued under the Metropolitan Water
7Reclamation District Act to finance construction projects
8initiated before October 1, 1991; (i) made for payments of
9principal and interest on limited bonds, as defined in Section
103 of the Local Government Debt Reform Act, in an amount not to
11exceed the debt service extension base less the amount in items
12(b), (c), (e), and (h) of this definition for non-referendum
13obligations, except obligations initially issued pursuant to
14referendum; (j) made for payments of principal and interest on
15bonds issued under Section 15 of the Local Government Debt
16Reform Act; (k) made by a school district that participates in
17the Special Education District of Lake County, created by
18special education joint agreement under Section 10-22.31 of the
19School Code, for payment of the school district's share of the
20amounts required to be contributed by the Special Education
21District of Lake County to the Illinois Municipal Retirement
22Fund under Article 7 of the Illinois Pension Code; the amount
23of any extension under this item (k) shall be certified by the
24school district to the county clerk; (l) made to fund expenses
25of providing joint recreational programs for persons with
26disabilities under Section 5-8 of the Park District Code or

 

 

09900HB0673ham001- 5 -LRB099 04481 HLH 48759 a

1Section 11-95-14 of the Illinois Municipal Code; (m) made for
2temporary relocation loan repayment purposes pursuant to
3Sections 2-3.77 and 17-2.2d of the School Code; (n) made for
4payment of principal and interest on any bonds issued under the
5authority of Section 17-2.2d of the School Code; (o) made for
6contributions to a firefighter's pension fund created under
7Article 4 of the Illinois Pension Code, to the extent of the
8amount certified under item (5) of Section 4-134 of the
9Illinois Pension Code; and (p) made for road purposes in the
10first year after a township assumes the rights, powers, duties,
11assets, property, liabilities, obligations, and
12responsibilities of a road district abolished under the
13provisions of Section 6-133 of the Illinois Highway Code.
14    "Aggregate extension" for the taxing districts to which
15this Law did not apply before the 1995 levy year (except taxing
16districts subject to this Law in accordance with Section 18-213
17or this amendatory Act of the 99th General Assembly) means the
18annual corporate extension for the taxing district and those
19special purpose extensions that are made annually for the
20taxing district, excluding special purpose extensions: (a)
21made for the taxing district to pay interest or principal on
22general obligation bonds that were approved by referendum; (b)
23made for any taxing district to pay interest or principal on
24general obligation bonds issued before March 1, 1995; (c) made
25for any taxing district to pay interest or principal on bonds
26issued to refund or continue to refund those bonds issued

 

 

09900HB0673ham001- 6 -LRB099 04481 HLH 48759 a

1before March 1, 1995; (d) made for any taxing district to pay
2interest or principal on bonds issued to refund or continue to
3refund bonds issued after March 1, 1995 that were approved by
4referendum; (e) made for any taxing district to pay interest or
5principal on revenue bonds issued before March 1, 1995 for
6payment of which a property tax levy or the full faith and
7credit of the unit of local government is pledged; however, a
8tax for the payment of interest or principal on those bonds
9shall be made only after the governing body of the unit of
10local government finds that all other sources for payment are
11insufficient to make those payments; (f) made for payments
12under a building commission lease when the lease payments are
13for the retirement of bonds issued by the commission before
14March 1, 1995 to pay for the building project; (g) made for
15payments due under installment contracts entered into before
16March 1, 1995; (h) made for payments of principal and interest
17on bonds issued under the Metropolitan Water Reclamation
18District Act to finance construction projects initiated before
19October 1, 1991; (h-4) made for stormwater management purposes
20by the Metropolitan Water Reclamation District of Greater
21Chicago under Section 12 of the Metropolitan Water Reclamation
22District Act; (i) made for payments of principal and interest
23on limited bonds, as defined in Section 3 of the Local
24Government Debt Reform Act, in an amount not to exceed the debt
25service extension base less the amount in items (b), (c), and
26(e) of this definition for non-referendum obligations, except

 

 

09900HB0673ham001- 7 -LRB099 04481 HLH 48759 a

1obligations initially issued pursuant to referendum and bonds
2described in subsection (h) of this definition; (j) made for
3payments of principal and interest on bonds issued under
4Section 15 of the Local Government Debt Reform Act; (k) made
5for payments of principal and interest on bonds authorized by
6Public Act 88-503 and issued under Section 20a of the Chicago
7Park District Act for aquarium or museum projects; (l) made for
8payments of principal and interest on bonds authorized by
9Public Act 87-1191 or 93-601 and (i) issued pursuant to Section
1021.2 of the Cook County Forest Preserve District Act, (ii)
11issued under Section 42 of the Cook County Forest Preserve
12District Act for zoological park projects, or (iii) issued
13under Section 44.1 of the Cook County Forest Preserve District
14Act for botanical gardens projects; (m) made pursuant to
15Section 34-53.5 of the School Code, whether levied annually or
16not; (n) made to fund expenses of providing joint recreational
17programs for persons with disabilities under Section 5-8 of the
18Park District Code or Section 11-95-14 of the Illinois
19Municipal Code; (o) made by the Chicago Park District for
20recreational programs for persons with disabilities under
21subsection (c) of Section 7.06 of the Chicago Park District
22Act; (p) made for contributions to a firefighter's pension fund
23created under Article 4 of the Illinois Pension Code, to the
24extent of the amount certified under item (5) of Section 4-134
25of the Illinois Pension Code; and (q) made by Ford Heights
26School District 169 under Section 17-9.02 of the School Code.

 

 

09900HB0673ham001- 8 -LRB099 04481 HLH 48759 a

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

 

 

09900HB0673ham001- 9 -LRB099 04481 HLH 48759 a

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

 

 

09900HB0673ham001- 10 -LRB099 04481 HLH 48759 a

1joint recreational programs for persons with disabilities
2under Section 5-8 of the Park District Code or Section 11-95-14
3of the Illinois Municipal Code; (l) made for contributions to a
4firefighter's pension fund created under Article 4 of the
5Illinois Pension Code, to the extent of the amount certified
6under item (5) of Section 4-134 of the Illinois Pension Code;
7and (m) made for the taxing district to pay interest or
8principal on general obligation bonds issued pursuant to
9Section 19-3.10 of the School Code.
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 or this amendatory Act of the 99th
13General Assembly means the annual corporate extension for the
14taxing district and those special purpose extensions that are
15made annually for the taxing district, excluding special
16purpose extensions: (a) made for the taxing district to pay
17interest or principal on general obligation bonds that were
18approved by referendum; (b) made for any taxing district to pay
19interest or principal on general obligation bonds issued before
20the effective date of this amendatory Act of 1997; (c) made for
21any taxing district to pay interest or principal on bonds
22issued to refund or continue to refund those bonds issued
23before the effective date of this amendatory Act of 1997; (d)
24made for any taxing district to pay interest or principal on
25bonds issued to refund or continue to refund bonds issued after
26the effective date of this amendatory Act of 1997 if the bonds

 

 

09900HB0673ham001- 11 -LRB099 04481 HLH 48759 a

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

 

 

09900HB0673ham001- 12 -LRB099 04481 HLH 48759 a

1required to be acquired, constructed, installed or equipped
2pursuant to, contracts entered into before March 1, 1996 (but
3not including any amendments to such a contract taking effect
4on or after that date); (k) made to fund expenses of providing
5joint recreational programs for persons with disabilities
6under Section 5-8 of the Park District Code or Section 11-95-14
7of the Illinois Municipal Code; and (l) made for contributions
8to a firefighter's pension fund created under Article 4 of the
9Illinois Pension Code, to the extent of the amount certified
10under item (5) of Section 4-134 of the Illinois Pension Code.
11    "Debt service extension base" means an amount equal to that
12portion of the extension for a taxing district for the 1994
13levy year, or for those taxing districts subject to this Law in
14accordance with Section 18-213, except for those subject to
15paragraph (2) of subsection (e) of Section 18-213, for the levy
16year in which the referendum making this Law applicable to the
17taxing district is held, or for those taxing districts subject
18to this Law in accordance with paragraph (2) of subsection (e)
19of Section 18-213 for the 1996 levy year, constituting an
20extension for payment of principal and interest on bonds issued
21by the taxing district without referendum, but not including
22excluded non-referendum bonds. For park districts (i) that were
23first subject to this Law in 1991 or 1995 and (ii) whose
24extension for the 1994 levy year for the payment of principal
25and interest on bonds issued by the park district without
26referendum (but not including excluded non-referendum bonds)

 

 

09900HB0673ham001- 13 -LRB099 04481 HLH 48759 a

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

 

 

09900HB0673ham001- 14 -LRB099 04481 HLH 48759 a

1unemployment and workers' compensation, self-insurance,
2contributions to pension plans, and extensions made pursuant to
3Section 6-601 of the Illinois Highway Code for a road
4district's permanent road fund whether levied annually or not.
5The extension for a special service area is not included in the
6aggregate extension.
7    "Aggregate extension base" means the taxing district's
8last preceding aggregate extension as adjusted under Sections
918-135, 18-215, and 18-230. An adjustment under Section 18-135
10shall be made for the 2007 levy year and all subsequent levy
11years whenever one or more counties within which a taxing
12district is located (i) used estimated valuations or rates when
13extending taxes in the taxing district for the last preceding
14levy year that resulted in the over or under extension of
15taxes, or (ii) increased or decreased the tax extension for the
16last preceding levy year as required by Section 18-135(c).
17Whenever an adjustment is required under Section 18-135, the
18aggregate extension base of the taxing district shall be equal
19to the amount that the aggregate extension of the taxing
20district would have been for the last preceding levy year if
21either or both (i) actual, rather than estimated, valuations or
22rates had been used to calculate the extension of taxes for the
23last levy year, or (ii) the tax extension for the last
24preceding levy year had not been adjusted as required by
25subsection (c) of Section 18-135.
26    Notwithstanding any other provision of law, for levy year

 

 

09900HB0673ham001- 15 -LRB099 04481 HLH 48759 a

12012, the aggregate extension base for West Northfield School
2District No. 31 in Cook County shall be $12,654,592.
3    "Levy year" has the same meaning as "year" under Section
41-155.
5    "New property" means (i) the assessed value, after final
6board of review or board of appeals action, of new improvements
7or additions to existing improvements on any parcel of real
8property that increase the assessed value of that real property
9during the levy year multiplied by the equalization factor
10issued by the Department under Section 17-30, (ii) the assessed
11value, after final board of review or board of appeals action,
12of real property not exempt from real estate taxation, which
13real property was exempt from real estate taxation for any
14portion of the immediately preceding levy year, multiplied by
15the equalization factor issued by the Department under Section
1617-30, including the assessed value, upon final stabilization
17of occupancy after new construction is complete, of any real
18property located within the boundaries of an otherwise or
19previously exempt military reservation that is intended for
20residential use and owned by or leased to a private corporation
21or other entity, (iii) in counties that classify in accordance
22with Section 4 of Article IX of the Illinois Constitution, an
23incentive property's additional assessed value resulting from
24a scheduled increase in the level of assessment as applied to
25the first year final board of review market value, and (iv) any
26increase in assessed value due to oil or gas production from an

 

 

09900HB0673ham001- 16 -LRB099 04481 HLH 48759 a

1oil or gas well required to be permitted under the Hydraulic
2Fracturing Regulatory Act that was not produced in or accounted
3for during the previous levy year. In addition, the county
4clerk in a county containing a population of 3,000,000 or more
5shall include in the 1997 recovered tax increment value for any
6school district, any recovered tax increment value that was
7applicable to the 1995 tax year calculations.
8    "Qualified airport authority" means an airport authority
9organized under the Airport Authorities Act and located in a
10county bordering on the State of Wisconsin and having a
11population in excess of 200,000 and not greater than 500,000.
12    "Recovered tax increment value" means, except as otherwise
13provided in this paragraph, the amount of the current year's
14equalized assessed value, in the first year after a
15municipality terminates the designation of an area as a
16redevelopment project area previously established under the
17Tax Increment Allocation Development Act in the Illinois
18Municipal Code, previously established under the Industrial
19Jobs Recovery Law in the Illinois Municipal Code, previously
20established under the Economic Development Project Area Tax
21Increment Act of 1995, or previously established under the
22Economic Development Area Tax Increment Allocation Act, of each
23taxable lot, block, tract, or parcel of real property in the
24redevelopment project area over and above the initial equalized
25assessed value of each property in the redevelopment project
26area. For the taxes which are extended for the 1997 levy year,

 

 

09900HB0673ham001- 17 -LRB099 04481 HLH 48759 a

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

 

 

09900HB0673ham001- 18 -LRB099 04481 HLH 48759 a

1    Except as otherwise provided in this Section, "limiting
2rate" means a fraction the numerator of which is the last
3preceding aggregate extension base times an amount equal to one
4plus the extension limitation defined in this Section and the
5denominator of which is the current year's equalized assessed
6value of all real property in the territory under the
7jurisdiction of the taxing district during the prior levy year.
8For those taxing districts that reduced their aggregate
9extension for the last preceding levy year, the highest
10aggregate extension in any of the last 3 preceding levy years
11shall be used for the purpose of computing the limiting rate.
12The denominator shall not include new property or the recovered
13tax increment value. If a new rate, a rate decrease, or a
14limiting rate increase has been approved at an election held
15after March 21, 2006, then (i) the otherwise applicable
16limiting rate shall be increased by the amount of the new rate
17or shall be reduced by the amount of the rate decrease, as the
18case may be, or (ii) in the case of a limiting rate increase,
19the limiting rate shall be equal to the rate set forth in the
20proposition approved by the voters for each of the years
21specified in the proposition, after which the limiting rate of
22the taxing district shall be calculated as otherwise provided.
23In the case of a taxing district that obtained referendum
24approval for an increased limiting rate on March 20, 2012, the
25limiting rate for tax year 2012 shall be the rate that
26generates the approximate total amount of taxes extendable for

 

 

09900HB0673ham001- 19 -LRB099 04481 HLH 48759 a

1that tax year, as set forth in the proposition approved by the
2voters; this rate shall be the final rate applied by the county
3clerk for the aggregate of all capped funds of the district for
4tax year 2012.
5(Source: P.A. 98-6, eff. 3-29-13; 98-23, eff. 6-17-13; 99-143,
6eff. 7-27-15.)
 
7    (35 ILCS 200/18-205)
8    Sec. 18-205. Referendum to increase the extension
9limitation. A taxing district is limited to an extension
10limitation as defined in Section 18-185 of 5% or the percentage
11increase in the Consumer Price Index during the 12-month
12calendar year preceding the levy year, whichever is less. A
13taxing district may increase its extension limitation for one
14or more levy years if that taxing district holds a referendum
15before the levy date for the first levy year at which a
16majority of voters voting on the issue approves adoption of a
17higher extension limitation. Referenda shall be conducted at a
18regularly scheduled election in accordance with the Election
19Code. For referenda to increase the extension limitation for
20levy years prior to 2016, the The question shall be presented
21in substantially the following manner for all elections held
22after March 21, 2006:
23        Shall the extension limitation under the Property Tax
24    Extension Limitation Law for (insert the legal name,
25    number, if any, and county or counties of the taxing

 

 

09900HB0673ham001- 20 -LRB099 04481 HLH 48759 a

1    district and geographic or other common name by which a
2    school or community college district is known and referred
3    to), Illinois, be increased from the lesser of 5% or the
4    percentage increase in the Consumer Price Index over the
5    prior levy year to (insert the percentage of the proposed
6    increase)% per year for (insert each levy year for which
7    the increased extension limitation will apply)?
8    For referenda to increase the extension limitation for levy
9year 2016 and thereafter, the question shall be presented in
10substantially the following manner:
11        Shall the extension limitation under the Property Tax
12    Extension Limitation Law for (insert the legal name,
13    number, if any, and county or counties of the taxing
14    district and geographic or other common name by which a
15    school or community college district is known and referred
16    to), Illinois, be increased from 0% to (insert the
17    percentage of the proposed increase)% per year for (insert
18    each levy year for which the increased extension limitation
19    will apply)?
20The votes must be recorded as "Yes" or "No".
21If a majority of voters voting on the issue approves the
22adoption of the increase, the increase shall be applicable for
23each levy year specified.
24    The ballot for any question submitted pursuant to this
25Section shall have printed thereon, but not as a part of the
26question submitted, only the following supplemental

 

 

09900HB0673ham001- 21 -LRB099 04481 HLH 48759 a

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

 

 

09900HB0673ham001- 22 -LRB099 04481 HLH 48759 a

1extension at the time the submission of the question is
2initiated by the taxing district. The approximate amount of the
3additional tax extendable shown in paragraphs (1) and (2) shall
4be calculated by multiplying $100,000 (the fair market value of
5the property without regard to any property tax exemptions) by
6(i) the percentage level of assessment prescribed for that
7property by statute, or by ordinance of the county board in
8counties that classify property for purposes of taxation in
9accordance with Section 4 of Article IX of the Illinois
10Constitution; (ii) the most recent final equalization factor
11certified to the county clerk by the Department of Revenue at
12the time the taxing district initiates the submission of the
13proposition to the electors; (iii) the last known aggregate
14extension base of the taxing district at the time the
15submission of the question is initiated by the taxing district;
16and (iv) the difference between the percentage increase
17proposed in the question and (A) the lesser of 5% or the
18percentage increase in the Consumer Price Index for the prior
19levy year (or an estimate of the percentage increase for the
20prior levy year if the increase is unavailable at the time the
21submission of the question is initiated by the taxing district)
22or (B) 0%, as applicable; and dividing the result by the last
23known equalized assessed value of the taxing district at the
24time the submission of the question is initiated by the taxing
25district. This amendatory Act of the 97th General Assembly is
26intended to clarify the existing requirements of this Section,

 

 

09900HB0673ham001- 23 -LRB099 04481 HLH 48759 a

1and shall not be construed to validate any prior non-compliant
2referendum language. Any notice required to be published in
3connection with the submission of the question shall also
4contain this supplemental information and shall not contain any
5other supplemental 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) Prior to levy year 2016, the The county board of a
24county that is not subject to this Law may, by ordinance or
25resolution, submit to the voters of the county the question of

 

 

09900HB0673ham001- 24 -LRB099 04481 HLH 48759 a

1whether to make all non-home rule taxing districts that have
2all or a portion of their equalized assessed valuation situated
3in the county subject to this Law in the manner set forth in
4this Section.
5    For purposes of this Section only:
6    "Taxing district" has the same meaning provided in Section
71-150.
8    "Equalized assessed valuation" means the equalized
9assessed valuation for a taxing district for the immediately
10preceding levy year.
11    (c) The ordinance or resolution shall request the
12submission of the proposition at any election, except a
13consolidated primary election, for the purpose of voting for or
14against making the Property Tax Extension Limitation Law
15applicable to all non-home rule taxing districts that have all
16or a portion of their equalized assessed valuation situated in
17the county.
18    The question shall be placed on a separate ballot and shall
19be in substantially the following form:
20        Shall the Property Tax Extension Limitation Law (35
21    ILCS 200/18-185 through 18-245), which limits annual
22    property tax extension increases, apply to non-home rule
23    taxing districts with all or a portion of their equalized
24    assessed valuation located in (name of county)?
25Votes on the question shall be recorded as "yes" or "no".
26    (d) The county clerk shall order the proposition submitted

 

 

09900HB0673ham001- 25 -LRB099 04481 HLH 48759 a

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

 

 

09900HB0673ham001- 26 -LRB099 04481 HLH 48759 a

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

 

 

09900HB0673ham001- 27 -LRB099 04481 HLH 48759 a

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

 

 

09900HB0673ham001- 28 -LRB099 04481 HLH 48759 a

1equalized assessed valuation of the taxing district is located
2that, beginning the following January 1, the taxing district is
3subject to this Law. For each taxing district subject to
4paragraph (2) of subsection (e) of this Section, the Department
5of Revenue shall notify the taxing district and the county
6clerks of all of the counties in which a portion of the
7equalized assessed valuation of the taxing district is located
8that, beginning January 1, 1997, the taxing district is subject
9to this Law.
10    (g) Referenda held under this Section shall be conducted in
11accordance with the Election Code.
12(Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
 
13    (35 ILCS 200/18-214)
14    Sec. 18-214. Referenda on removal of the applicability of
15the Property Tax Extension Limitation Law to non-home rule
16taxing districts.
17    (a) The provisions of this Section do not apply to a taxing
18district that is subject to this Law because a majority of its
191990 equalized assessed value is in a county or counties
20contiguous to a county of 3,000,000 or more inhabitants, or
21because a majority of its 1994 equalized assessed value is in
22an affected county and the taxing district was not subject to
23this Law before the 1995 levy year.
24    (b) For purposes of this Section only:
25    "Taxing district" means any non-home rule taxing district

 

 

09900HB0673ham001- 29 -LRB099 04481 HLH 48759 a

1that became subject to this Law under Section 18-213 of this
2Law.
3    "Equalized assessed valuation" means the equalized
4assessed valuation for a taxing district for the immediately
5preceding levy year.
6    (c) The county board of a county that became subject to
7this Law by a referendum approved by the voters of the county
8under Section 18-213 may, by ordinance or resolution, in the
9manner set forth in this Section, submit to the voters of the
10county the question of whether this Law applies to all non-home
11rule taxing districts that have all or a portion of their
12equalized assessed valuation situated in the county in the
13manner set forth in this Section.
14    (d) The ordinance or resolution shall request the
15submission of the proposition at any election, except a
16consolidated primary election, for the purpose of voting for or
17against the continued application of the Property Tax Extension
18Limitation Law to all non-home rule taxing districts that have
19all or a portion of their equalized assessed valuation situated
20in the county.
21    The question shall be placed on a separate ballot and shall
22be in substantially the following form:
23        Shall the Property Tax Extension Limitation Law (35
24    ILCS 200/18-185 through 35 ILCS 200/18-245), which limits
25    annual property tax extension increases, apply to non-home
26    rule taxing districts with all or a portion of their

 

 

09900HB0673ham001- 30 -LRB099 04481 HLH 48759 a

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

 

 

09900HB0673ham001- 31 -LRB099 04481 HLH 48759 a

1    voters rejected the proposition at the most recent election
2    at which the question was on the ballot in the county.
3        (2) The majority of the equalized assessed valuation of
4    the taxing district, other than any equalized assessed
5    valuation in an affected county, is in one or more counties
6    in which the voters rejected the proposition. For purposes
7    of this Section, in determining whether a majority of the
8    equalized assessed valuation of the taxing district is
9    located in one or more counties in which the voters have
10    rejected the proposition under this Section, the equalized
11    assessed valuation of any taxing district in a county which
12    has held a referendum under Section 18-213 at which the
13    voters rejected that proposition, at the most recent
14    election at which the question was on the ballot in the
15    county, will be included with the equalized assessed value
16    of the taxing district in counties in which the voters have
17    rejected the referendum held under this Section.
18    (h) Immediately after a referendum is held under this
19Section, the county clerk of the county holding the referendum
20shall give notice of the referendum having been held and its
21results to all taxing districts that have all or a portion of
22their equalized assessed valuation located in the county, the
23county clerk of any other county in which any of the equalized
24assessed valuation of any such taxing district is located, and
25the Department of Revenue. After the last referendum affecting
26a multi-county taxing district is held, the Department of

 

 

09900HB0673ham001- 32 -LRB099 04481 HLH 48759 a

1Revenue shall determine whether the taxing district is no
2longer subject to this Law and, if the taxing district is no
3longer subject to this Law, the Department of Revenue shall
4notify the taxing district and the county clerks of all of the
5counties in which a portion of the equalized assessed valuation
6of the taxing district is located that, beginning on January 1
7of the year following the date of the last referendum, the
8taxing district is no longer subject to this Law.
9    (i) Notwithstanding any other provision of law, no
10referendum may be submitted under this Section for levy year
112016 or thereafter.
12(Source: P.A. 89-718, eff. 3-7-97.)
 
13    (35 ILCS 200/18-242 new)
14    Sec. 18-242. Home rule. This Division 5 is a limitation,
15under subsection (g) of Section 6 of Article VII of the
16Illinois Constitution, on the power of home rule units to tax.
 
17    Section 90. The State Mandates Act is amended by adding
18Section 8.40 as follows:
 
19    (30 ILCS 805/8.40 new)
20    Sec. 8.40. Exempt mandate. Notwithstanding Sections 6 and 8
21of this Act, no reimbursement by the State is required for the
22implementation of any mandate created by this amendatory Act of
23the 99th General Assembly.".