Rep. Michelle Mussman

Filed: 11/3/2017

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 851

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1exemption, the assessor shall cancel such exemption for any
2ensuing assessment year.
3    (j) In counties with fewer than 3,000,000 inhabitants, in
4the event of a sale of homestead property the homestead
5exemption shall remain in effect for the remainder of the
6assessment year of the sale. The assessor or chief county
7assessment officer may require the new owner of the property to
8apply for the homestead exemption for the following assessment
9year.
10    (k) Notwithstanding Sections 6 and 8 of the State Mandates
11Act, no reimbursement by the State is required for the
12implementation of any mandate created by this Section.
13(Source: P.A. 99-143, eff. 7-27-15; 99-164, eff. 7-28-15;
1499-642, eff. 7-28-16; 99-851, eff. 8-19-16; 100-401, eff.
158-25-17.)
 
16    (35 ILCS 200/18-185)
17    Sec. 18-185. Short title; definitions. This Division 5 may
18be cited as the Property Tax Extension Limitation Law. As used
19in this Division 5:
20    "Consumer Price Index" means the Consumer Price Index for
21All Urban Consumers for all items published by the United
22States Department of Labor.
23    "Extension limitation", except as otherwise provided in
24this paragraph, means (a) the lesser of 5% or the percentage
25increase in the Consumer Price Index during the 12-month

 

 

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1calendar year preceding the levy year or (b) the rate of
2increase approved by voters under Section 18-205. For levy
3years 2017 and 2018 only, for taxing districts with a majority
4of their equalized assessed value in Cook, Lake, McHenry, Kane,
5DuPage, or Will County, other than qualified school districts,
6"extension limitation" means 0% or the rate of increase
7approved by the voters under Section 18-205. For levy years
82018 and 2019, for taxing districts with a majority of their
9equalized assessed value in a county that elects to be subject
10to a property tax freeze under Section 18-213.1, other than
11qualified school districts, "extension limitation" means 0% or
12the rate of increase approved by the voters under Section
1318-205. For levy years 2017 through 2019, for taxing districts
14that are subject to a 0% extension limitation in the applicable
15levy year, if amounts extended (i) for the payment of
16principal, interest, premium, and related fees and expenses on
17bonds or other evidences of indebtedness issued by the taxing
18district or (ii) for contributions to a pension fund created
19under the Illinois Pension Code are required to be included in
20the district's aggregate extension, then the extension
21limitation for those amounts for levy years 2017 through 2019
22shall be (1) the lesser of 5% or the percentage increase in the
23Consumer Price Index during the 12-month calendar year
24preceding the levy year or (2) the rate of increase approved by
25voters under Section 18-205.
26    "Affected county" means a county of 3,000,000 or more

 

 

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1inhabitants or a county contiguous to a county of 3,000,000 or
2more inhabitants.
3    "Taxing district" has the same meaning provided in Section
41-150, except as otherwise provided in this Section. For the
51991 through 1994 levy years only, "taxing district" includes
6only each non-home rule taxing district having the majority of
7its 1990 equalized assessed value within any county or counties
8contiguous to a county with 3,000,000 or more inhabitants.
9Beginning with the 1995 levy year, "taxing district" includes
10only each non-home rule taxing district subject to this Law
11before the 1995 levy year and each non-home rule taxing
12district not subject to this Law before the 1995 levy year
13having the majority of its 1994 equalized assessed value in an
14affected county or counties. Beginning with the levy year in
15which this Law becomes applicable to a taxing district as
16provided in Section 18-213, "taxing district" also includes
17those taxing districts made subject to this Law as provided in
18Section 18-213. For levy years 2017 and 2018, "taxing district"
19also includes home rule units with a majority of their
20equalized assessed value in Cook, Lake, McHenry, Kane, DuPage,
21or Will County and non-home rule units with a majority of their
22equalized assessed value in Cook, Lake, McHenry, Kane, DuPage,
23or Will County that would not otherwise be subject to this Law.
24For levy years 2018 and 2019, "taxing district" also includes
25home rule units and non-home rule units with all or the
26greatest portion of their equalized assessed value in a county

 

 

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1that elects to be subject to a property tax freeze under
2Section 18-213.1. However, for levy years 2017 through 2019,
3"taxing district" does not include a school district that (i)
4has been designated as a qualified school district for the
5applicable levy year and (ii) was not subject to this Law in
6the 2016 levy year.
7    "Aggregate extension" for taxing districts to which this
8Law applied before the 1995 levy year means the annual
9corporate extension for the taxing district and those special
10purpose extensions that are made annually for the taxing
11district, excluding special purpose extensions: (a) made for
12the taxing district to pay interest or principal on general
13obligation bonds that were approved by referendum; (b) made for
14any taxing district to pay interest or principal on general
15obligation bonds issued before October 1, 1991; (c) made for
16any taxing district to pay interest or principal on bonds
17issued to refund or continue to refund those bonds issued
18before October 1, 1991; (d) made for any taxing district to pay
19interest or principal on bonds issued to refund or continue to
20refund bonds issued after October 1, 1991 that were approved by
21referendum; (e) made for any taxing district to pay interest or
22principal on revenue bonds issued before October 1, 1991 for
23payment of which a property tax levy or the full faith and
24credit of the unit of local government is pledged; however, a
25tax for the payment of interest or principal on those bonds
26shall be made only after the governing body of the unit of

 

 

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

 

 

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1of providing joint recreational programs for persons with
2disabilities under Section 5-8 of the Park District Code or
3Section 11-95-14 of the Illinois Municipal Code; (m) made for
4temporary relocation loan repayment purposes pursuant to
5Sections 2-3.77 and 17-2.2d of the School Code; (n) made for
6payment of principal and interest on any bonds issued under the
7authority of Section 17-2.2d of the School Code; (o) made for
8contributions to a firefighter's pension fund created under
9Article 4 of the Illinois Pension Code, to the extent of the
10amount certified under item (5) of Section 4-134 of the
11Illinois Pension Code; and (p) made for road purposes in the
12first year after a township assumes the rights, powers, duties,
13assets, property, liabilities, obligations, and
14responsibilities of a road district abolished under the
15provisions of Section 6-133 of the Illinois Highway Code. For
16levy years 2017 through 2019, this definition of "aggregate
17extension" applies to each taxing district that was subject to
18this definition of "aggregate extension" for the 2016 levy
19year.
20    "Aggregate extension" for the taxing districts to which
21this Law did not apply before the 1995 levy year (except taxing
22districts subject to this Law in accordance with Section
2318-213) means the annual corporate extension for the taxing
24district and those special purpose extensions that are made
25annually for the taxing district, excluding special purpose
26extensions: (a) made for the taxing district to pay interest or

 

 

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1principal on general obligation bonds that were approved by
2referendum; (b) made for any taxing district to pay interest or
3principal on general obligation bonds issued before March 1,
41995; (c) made for any taxing district to pay interest or
5principal on bonds issued to refund or continue to refund those
6bonds issued before March 1, 1995; (d) made for any taxing
7district to pay interest or principal on bonds issued to refund
8or continue to refund bonds issued after March 1, 1995 that
9were approved by referendum; (e) made for any taxing district
10to pay interest or principal on revenue bonds issued before
11March 1, 1995 for payment of which a property tax levy or the
12full faith and credit of the unit of local government is
13pledged; however, a tax for the payment of interest or
14principal on those bonds shall be made only after the governing
15body of the unit of local government finds that all other
16sources for payment are insufficient to make those payments;
17(f) made for payments under a building commission lease when
18the lease payments are for the retirement of bonds issued by
19the commission before March 1, 1995 to pay for the building
20project; (g) made for payments due under installment contracts
21entered into before March 1, 1995; (h) made for payments of
22principal and interest on bonds issued under the Metropolitan
23Water Reclamation District Act to finance construction
24projects initiated before October 1, 1991; (h-4) made for
25stormwater management purposes by the Metropolitan Water
26Reclamation District of Greater Chicago under Section 12 of the

 

 

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1Metropolitan Water Reclamation District Act; (i) made for
2payments of principal and interest on limited bonds, as defined
3in Section 3 of the Local Government Debt Reform Act, in an
4amount not to exceed the debt service extension base less the
5amount in items (b), (c), and (e) of this definition for
6non-referendum obligations, except obligations initially
7issued pursuant to referendum and bonds described in subsection
8(h) of this definition; (j) made for payments of principal and
9interest on bonds issued under Section 15 of the Local
10Government Debt Reform Act; (k) made for payments of principal
11and interest on bonds authorized by Public Act 88-503 and
12issued under Section 20a of the Chicago Park District Act for
13aquarium or museum projects; (l) made for payments of principal
14and interest on bonds authorized by Public Act 87-1191 or
1593-601 and (i) issued pursuant to Section 21.2 of the Cook
16County Forest Preserve District Act, (ii) issued under Section
1742 of the Cook County Forest Preserve District Act for
18zoological park projects, or (iii) issued under Section 44.1 of
19the Cook County Forest Preserve District Act for botanical
20gardens projects; (m) made pursuant to Section 34-53.5 of the
21School Code, whether levied annually or not; (n) made to fund
22expenses of providing joint recreational programs for persons
23with disabilities under Section 5-8 of the Park District Code
24or Section 11-95-14 of the Illinois Municipal Code; (o) made by
25the Chicago Park District for recreational programs for persons
26with disabilities under subsection (c) of Section 7.06 of the

 

 

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1Chicago Park District Act; (p) made for contributions to a
2firefighter's pension fund created under Article 4 of the
3Illinois Pension Code, to the extent of the amount certified
4under item (5) of Section 4-134 of the Illinois Pension Code;
5(q) made by Ford Heights School District 169 under Section
617-9.02 of the School Code; and (r) made for the purpose of
7making employer contributions to the Public School Teachers'
8Pension and Retirement Fund of Chicago under Section 34-53 of
9the School Code. For levy years 2017 through 2019, this
10definition of "aggregate extension" applies to each taxing
11district that was subject to this definition of "aggregate
12extension" for the 2016 levy year.
13    "Aggregate extension" for all taxing districts to which
14this Law applies in accordance with Section 18-213, except for
15those taxing districts subject to paragraph (2) of subsection
16(e) of Section 18-213, means the annual corporate extension for
17the taxing district and those special purpose extensions that
18are made annually for the taxing district, excluding special
19purpose extensions: (a) made for the taxing district to pay
20interest or principal on general obligation bonds that were
21approved by referendum; (b) made for any taxing district to pay
22interest or principal on general obligation bonds issued before
23the date on which the referendum making this Law applicable to
24the taxing district is held; (c) made for any taxing district
25to pay interest or principal on bonds issued to refund or
26continue to refund those bonds issued before the date on which

 

 

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1the referendum making this Law applicable to the taxing
2district is held; (d) made for any taxing district to pay
3interest or principal on bonds issued to refund or continue to
4refund bonds issued after the date on which the referendum
5making this Law applicable to the taxing district is held if
6the bonds were approved by referendum after the date on which
7the referendum making this Law applicable to the taxing
8district is held; (e) made for any taxing district to pay
9interest or principal on revenue bonds issued before the date
10on which the referendum making this Law applicable to the
11taxing district is held for payment of which a property tax
12levy or the full faith and credit of the unit of local
13government is pledged; however, a tax for the payment of
14interest or principal on those bonds shall be made only after
15the governing body of the unit of local government finds that
16all other sources for payment are insufficient to make those
17payments; (f) made for payments under a building commission
18lease when the lease payments are for the retirement of bonds
19issued by the commission before the date on which the
20referendum making this Law applicable to the taxing district is
21held to pay for the building project; (g) made for payments due
22under installment contracts entered into before the date on
23which the referendum making this Law applicable to the taxing
24district is held; (h) made for payments of principal and
25interest on limited bonds, as defined in Section 3 of the Local
26Government Debt Reform Act, in an amount not to exceed the debt

 

 

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1service extension base less the amount in items (b), (c), and
2(e) of this definition for non-referendum obligations, except
3obligations initially issued pursuant to referendum; (i) made
4for payments of principal and interest on bonds issued under
5Section 15 of the Local Government Debt Reform Act; (j) made
6for a qualified airport authority to pay interest or principal
7on general obligation bonds issued for the purpose of paying
8obligations due under, or financing airport facilities
9required to be acquired, constructed, installed or equipped
10pursuant to, contracts entered into before March 1, 1996 (but
11not including any amendments to such a contract taking effect
12on or after that date); (k) made to fund expenses of providing
13joint recreational programs for persons with disabilities
14under Section 5-8 of the Park District Code or Section 11-95-14
15of the Illinois Municipal Code; (l) made for contributions to a
16firefighter's pension fund created under Article 4 of the
17Illinois Pension Code, to the extent of the amount certified
18under item (5) of Section 4-134 of the Illinois Pension Code;
19and (m) made for the taxing district to pay interest or
20principal on general obligation bonds issued pursuant to
21Section 19-3.10 of the School Code. For levy years 2017 through
222019, this definition of "aggregate extension" applies to each
23taxing district that was subject to this definition of
24"aggregate extension" for the 2016 levy year.
25    "Aggregate extension" for all taxing districts to which
26this Law applies in accordance with paragraph (2) of subsection

 

 

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1(e) of Section 18-213 means the annual corporate extension for
2the taxing district and those special purpose extensions that
3are made annually for the taxing district, excluding special
4purpose extensions: (a) made for the taxing district to pay
5interest or principal on general obligation bonds that were
6approved by referendum; (b) made for any taxing district to pay
7interest or principal on general obligation bonds issued before
8the effective date of this amendatory Act of 1997; (c) made for
9any taxing district to pay interest or principal on bonds
10issued to refund or continue to refund those bonds issued
11before the effective date of this amendatory Act of 1997; (d)
12made for any taxing district to pay interest or principal on
13bonds issued to refund or continue to refund bonds issued after
14the effective date of this amendatory Act of 1997 if the bonds
15were approved by referendum after the effective date of this
16amendatory Act of 1997; (e) made for any taxing district to pay
17interest or principal on revenue bonds issued before the
18effective date of this amendatory Act of 1997 for payment of
19which a property tax levy or the full faith and credit of the
20unit of local government is pledged; however, a tax for the
21payment of interest or principal on those bonds shall be made
22only after the governing body of the unit of local government
23finds that all other sources for payment are insufficient to
24make those payments; (f) made for payments under a building
25commission lease when the lease payments are for the retirement
26of bonds issued by the commission before the effective date of

 

 

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1this amendatory Act of 1997 to pay for the building project;
2(g) made for payments due under installment contracts entered
3into before the effective date of this amendatory Act of 1997;
4(h) made for payments of principal and interest on limited
5bonds, as defined in Section 3 of the Local Government Debt
6Reform Act, in an amount not to exceed the debt service
7extension base less the amount in items (b), (c), and (e) of
8this definition for non-referendum obligations, except
9obligations initially issued pursuant to referendum; (i) made
10for payments of principal and interest on bonds issued under
11Section 15 of the Local Government Debt Reform Act; (j) made
12for a qualified airport authority to pay interest or principal
13on general obligation bonds issued for the purpose of paying
14obligations due under, or financing airport facilities
15required to be acquired, constructed, installed or equipped
16pursuant to, contracts entered into before March 1, 1996 (but
17not including any amendments to such a contract taking effect
18on or after that date); (k) made to fund expenses of providing
19joint recreational programs for persons with disabilities
20under Section 5-8 of the Park District Code or Section 11-95-14
21of the Illinois Municipal Code; and (l) made for contributions
22to a firefighter's pension fund created under Article 4 of the
23Illinois Pension Code, to the extent of the amount certified
24under item (5) of Section 4-134 of the Illinois Pension Code.
25For levy years 2017 through 2019, this definition of "aggregate
26extension" applies to each taxing district that was subject to

 

 

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1this definition of "aggregate extension" for the 2016 levy
2year.
3    For levy years 2017 and 2018, for taxing districts with a
4majority of their equalized assessed value in Cook, Lake,
5McHenry, Kane, DuPage, or Will County (other than qualified
6school districts and taxing districts that were subject to this
7Law in the 2016 levy year) "aggregate extension" means the
8annual corporate extension for the taxing district and those
9special purpose extensions that are made annually for the
10taxing district; provided that amounts extended for (i) the
11payment of principal, interest, premium, and related fees and
12expenses on bonds or other evidences of indebtedness issued by
13the taxing district, including payments under a building
14commission lease issued or entered into by the taxing district,
15or (ii) contributions to a pension fund created under the
16Illinois Pension Code are not included in the aggregate
17extension. The extension for a special service area is not
18included in the aggregate extension.
19    For levy years 2018 and 2019, for taxing districts that
20became subject to this Law under Section 18-213.1, "aggregate
21extension" means the annual corporate extension for the taxing
22district and those special purpose extensions that are made
23annually for the taxing district; provided that amounts
24extended for (i) the payment of principal, interest, premium,
25and related fees and expenses on bonds or other evidences of
26indebtedness issued by the taxing district, including payments

 

 

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1under a building commission lease issued or entered into by the
2taxing district, or (ii) contributions to a pension fund
3created under the Illinois Pension Code are not included in the
4aggregate extension. The extension for a special service area
5is not included in the aggregate extension.
6    "Debt service extension base" means an amount equal to that
7portion of the extension for a taxing district for the 1994
8levy year, or for those taxing districts subject to this Law in
9accordance with Section 18-213, except for those subject to
10paragraph (2) of subsection (e) of Section 18-213, for the levy
11year in which the referendum making this Law applicable to the
12taxing district is held, or for those taxing districts subject
13to this Law in accordance with paragraph (2) of subsection (e)
14of Section 18-213 for the 1996 levy year, constituting an
15extension for payment of principal and interest on bonds issued
16by the taxing district without referendum, but not including
17excluded non-referendum bonds. For park districts (i) that were
18first subject to this Law in 1991 or 1995 and (ii) whose
19extension for the 1994 levy year for the payment of principal
20and interest on bonds issued by the park district without
21referendum (but not including excluded non-referendum bonds)
22was less than 51% of the amount for the 1991 levy year
23constituting an extension for payment of principal and interest
24on bonds issued by the park district without referendum (but
25not including excluded non-referendum bonds), "debt service
26extension base" means an amount equal to that portion of the

 

 

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1extension for the 1991 levy year constituting an extension for
2payment of principal and interest on bonds issued by the park
3district without referendum (but not including excluded
4non-referendum bonds). A debt service extension base
5established or increased at any time pursuant to any provision
6of this Law, except Section 18-212, shall be increased each
7year commencing with the later of (i) the 2009 levy year or
8(ii) the first levy year in which this Law becomes applicable
9to the taxing district, by the lesser of 5% or the percentage
10increase in the Consumer Price Index during the 12-month
11calendar year preceding the levy year. The debt service
12extension base may be established or increased as provided
13under Section 18-212. "Excluded non-referendum bonds" means
14(i) bonds authorized by Public Act 88-503 and issued under
15Section 20a of the Chicago Park District Act for aquarium and
16museum projects; (ii) bonds issued under Section 15 of the
17Local Government Debt Reform Act; or (iii) refunding
18obligations issued to refund or to continue to refund
19obligations initially issued pursuant to referendum.
20    "Special purpose extensions" include, but are not limited
21to, extensions for levies made on an annual basis for
22unemployment and workers' compensation, self-insurance,
23contributions to pension plans, and extensions made pursuant to
24Section 6-601 of the Illinois Highway Code for a road
25district's permanent road fund whether levied annually or not.
26The extension for a special service area is not included in the

 

 

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1aggregate extension.
2    "Aggregate extension base" means the taxing district's
3last preceding aggregate extension as adjusted under Sections
418-135, 18-215, 18-230, and 18-206. An adjustment under Section
518-135 shall be made for the 2007 levy year and all subsequent
6levy years whenever one or more counties within which a taxing
7district is located (i) used estimated valuations or rates when
8extending taxes in the taxing district for the last preceding
9levy year that resulted in the over or under extension of
10taxes, or (ii) increased or decreased the tax extension for the
11last preceding levy year as required by Section 18-135(c).
12Whenever an adjustment is required under Section 18-135, the
13aggregate extension base of the taxing district shall be equal
14to the amount that the aggregate extension of the taxing
15district would have been for the last preceding levy year if
16either or both (i) actual, rather than estimated, valuations or
17rates had been used to calculate the extension of taxes for the
18last levy year, or (ii) the tax extension for the last
19preceding levy year had not been adjusted as required by
20subsection (c) of Section 18-135.
21    Notwithstanding any other provision of law, for levy year
222012, the aggregate extension base for West Northfield School
23District No. 31 in Cook County shall be $12,654,592.
24    "Levy year" has the same meaning as "year" under Section
251-155.
26    "New property" means (i) the assessed value, after final

 

 

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1board of review or board of appeals action, of new improvements
2or additions to existing improvements on any parcel of real
3property that increase the assessed value of that real property
4during the levy year multiplied by the equalization factor
5issued by the Department under Section 17-30, (ii) the assessed
6value, after final board of review or board of appeals action,
7of real property not exempt from real estate taxation, which
8real property was exempt from real estate taxation for any
9portion of the immediately preceding levy year, multiplied by
10the equalization factor issued by the Department under Section
1117-30, including the assessed value, upon final stabilization
12of occupancy after new construction is complete, of any real
13property located within the boundaries of an otherwise or
14previously exempt military reservation that is intended for
15residential use and owned by or leased to a private corporation
16or other entity, (iii) in counties that classify in accordance
17with Section 4 of Article IX of the Illinois Constitution, an
18incentive property's additional assessed value resulting from
19a scheduled increase in the level of assessment as applied to
20the first year final board of review market value, and (iv) any
21increase in assessed value due to oil or gas production from an
22oil or gas well required to be permitted under the Hydraulic
23Fracturing Regulatory Act that was not produced in or accounted
24for during the previous levy year. In addition, the county
25clerk in a county containing a population of 3,000,000 or more
26shall include in the 1997 recovered tax increment value for any

 

 

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1school district, any recovered tax increment value that was
2applicable to the 1995 tax year calculations.
3    "Qualified airport authority" means an airport authority
4organized under the Airport Authorities Act and located in a
5county bordering on the State of Wisconsin and having a
6population in excess of 200,000 and not greater than 500,000.
7    "Recovered tax increment value" means, except as otherwise
8provided in this paragraph, the amount of the current year's
9equalized assessed value, in the first year after a
10municipality terminates the designation of an area as a
11redevelopment project area previously established under the
12Tax Increment Allocation Development Act in the Illinois
13Municipal Code, previously established under the Industrial
14Jobs Recovery Law in the Illinois Municipal Code, previously
15established under the Economic Development Project Area Tax
16Increment Act of 1995, or previously established under the
17Economic Development Area Tax Increment Allocation Act, of each
18taxable lot, block, tract, or parcel of real property in the
19redevelopment project area over and above the initial equalized
20assessed value of each property in the redevelopment project
21area. For the taxes which are extended for the 1997 levy year,
22the recovered tax increment value for a non-home rule taxing
23district that first became subject to this Law for the 1995
24levy year because a majority of its 1994 equalized assessed
25value was in an affected county or counties shall be increased
26if a municipality terminated the designation of an area in 1993

 

 

10000SB0851ham002- 34 -LRB100 05418 HLH 30529 a

1as a redevelopment project area previously established under
2the Tax Increment Allocation Development Act in the Illinois
3Municipal Code, previously established under the Industrial
4Jobs Recovery Law in the Illinois Municipal Code, or previously
5established under the Economic Development Area Tax Increment
6Allocation Act, by an amount equal to the 1994 equalized
7assessed value of each taxable lot, block, tract, or parcel of
8real property in the redevelopment project area over and above
9the initial equalized assessed value of each property in the
10redevelopment project area. In the first year after a
11municipality removes a taxable lot, block, tract, or parcel of
12real property from a redevelopment project area established
13under the Tax Increment Allocation Development Act in the
14Illinois Municipal Code, the Industrial Jobs Recovery Law in
15the Illinois Municipal Code, or the Economic Development Area
16Tax Increment Allocation Act, "recovered tax increment value"
17means the amount of the current year's equalized assessed value
18of each taxable lot, block, tract, or parcel of real property
19removed from the redevelopment project area over and above the
20initial equalized assessed value of that real property before
21removal from the redevelopment project area.
22    Except as otherwise provided in this Section, "limiting
23rate" means a fraction the numerator of which is the last
24preceding aggregate extension base times an amount equal to one
25plus the extension limitation defined in this Section and the
26denominator of which is the current year's equalized assessed

 

 

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1value of all real property in the territory under the
2jurisdiction of the taxing district during the prior levy year.
3For those taxing districts that reduced their aggregate
4extension for the last preceding levy year, except for school
5districts that reduced their extension for educational
6purposes pursuant to Section 18-206, the highest aggregate
7extension in any of the last 3 preceding levy years shall be
8used for the purpose of computing the limiting rate. The
9denominator shall not include new property or the recovered tax
10increment value. If a new rate, a rate decrease, or a limiting
11rate increase has been approved at an election held after March
1221, 2006, then (i) the otherwise applicable limiting rate shall
13be increased by the amount of the new rate or shall be reduced
14by the amount of the rate decrease, as the case may be, or (ii)
15in the case of a limiting rate increase, the limiting rate
16shall be equal to the rate set forth in the proposition
17approved by the voters for each of the years specified in the
18proposition, after which the limiting rate of the taxing
19district shall be calculated as otherwise provided. In the case
20of a taxing district that obtained referendum approval for an
21increased limiting rate on March 20, 2012, the limiting rate
22for tax year 2012 shall be the rate that generates the
23approximate total amount of taxes extendable for that tax year,
24as set forth in the proposition approved by the voters; this
25rate shall be the final rate applied by the county clerk for
26the aggregate of all capped funds of the district for tax year

 

 

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12012.
2    "Qualified school district" means a school district that
3(i) would otherwise be subject to a 0% extension limitation for
4the applicable levy year and (ii) has been designated, through
5the State Board of Education's School District Financial
6Profile System, as on financial watch status in the report
7issued in the applicable levy year. In addition, a school
8district that (i) would otherwise be subject to a 0% extension
9limitation for the applicable levy year and (ii) has been
10granted a financial hardship exemption from this amendatory Act
11of the 100th General Assembly by the State Superintendent of
12Education is also considered a qualified school district; to be
13eligible for such an exemption, the district must be
14designated, through the State Board of Education's School
15District Financial Profile System, as on financial early
16warning status in the report issued in the applicable levy
17year.
18    After independently verifying that a district is on
19financial watch status or financial early warning status, the
20State Superintendent shall notify the appropriate taxing
21authorities that the district is to be exempt from the
22provisions of this amendatory Act of the 100th General Assembly
23for the next applicable levy year. The exemption shall be for a
24period of one levy year. School districts may reapply on an
25annual basis to be exempt from the provisions of this
26amendatory Act of the 100th General Assembly; except that

 

 

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1school districts that qualify as a result of being on financial
2watch status need not reapply.
3(Source: P.A. 99-143, eff. 7-27-15; 99-521, eff. 6-1-17;
4100-465, eff. 8-31-17.)
 
5    (35 ILCS 200/18-205)
6    Sec. 18-205. Referendum to increase the extension
7limitation.
8    (a) A taxing district is limited to an extension limitation
9as defined in Section 18-185 of 5% or the percentage increase
10in the Consumer Price Index during the 12-month calendar year
11preceding the levy year, whichever is less. A taxing district
12may increase its extension limitation for one or more levy
13years if that taxing district holds a referendum before the
14levy date for the first levy year at which a majority of voters
15voting on the issue approves adoption of a higher extension
16limitation. Referenda shall be conducted at a regularly
17scheduled election in accordance with the Election Code.
18    (b) The question shall be presented in substantially the
19following manner for all elections held after March 21, 2006:
20        Shall the extension limitation under the Property Tax
21    Extension Limitation Law for (insert the legal name,
22    number, if any, and county or counties of the taxing
23    district and geographic or other common name by which a
24    school or community college district is known and referred
25    to), Illinois, be increased from (applicable extension

 

 

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1    limitation set forth in Section 18-185) the lesser of 5% or
2    the percentage increase in the Consumer Price Index over
3    the prior levy year to (insert the percentage of the
4    proposed increase)% per year for (insert each levy year for
5    which the increased extension limitation will apply)?
6    (c) The votes must be recorded as "Yes" or "No".
7If a majority of voters voting on the issue approves the
8adoption of the increase, the increase shall be applicable for
9each levy year specified.
10    (d) The ballot for any question submitted pursuant to this
11Section shall have printed thereon, but not as a part of the
12question submitted, only the following supplemental
13information (which shall be supplied to the election authority
14by the taxing district) in substantially the following form:
15        (1) For the (insert the first levy year for which the
16    increased extension limitation will be applicable) levy
17    year the approximate amount of the additional tax
18    extendable against property containing a single family
19    residence and having a fair market value at the time of the
20    referendum of $100,000 is estimated to be $....
21        (2) Based upon an average annual percentage increase
22    (or decrease) in the market value of such property of ...%
23    (insert percentage equal to the average annual percentage
24    increase or decrease for the prior 3 levy years, at the
25    time the submission of the question is initiated by the
26    taxing district, in the amount of (A) the equalized

 

 

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1    assessed value of the taxable property in the taxing
2    district less (B) the new property included in the
3    equalized assessed value), the approximate amount of the
4    additional tax extendable against such property for the ...
5    levy year is estimated to be $... and for the ... levy year
6    is estimated to be $....
7    Paragraph (2) shall be included only if the increased
8extension limitation will be applicable for more than one year
9and shall list each levy year for which the increased extension
10limitation will be applicable. The additional tax shown for
11each levy year shall be the approximate dollar amount of the
12increase over the amount of the most recently completed
13extension at the time the submission of the question is
14initiated by the taxing district. The approximate amount of the
15additional tax extendable shown in paragraphs (1) and (2) shall
16be calculated by multiplying $100,000 (the fair market value of
17the property without regard to any property tax exemptions) by
18(i) the percentage level of assessment prescribed for that
19property by statute, or by ordinance of the county board in
20counties that classify property for purposes of taxation in
21accordance with Section 4 of Article IX of the Illinois
22Constitution; (ii) the most recent final equalization factor
23certified to the county clerk by the Department of Revenue at
24the time the taxing district initiates the submission of the
25proposition to the electors; (iii) the last known aggregate
26extension base of the taxing district at the time the

 

 

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1submission of the question is initiated by the taxing district;
2and (iv) the difference between the percentage increase
3proposed in the question and the otherwise applicable extension
4limitation under Section 18-185 the lesser of 5% or the
5percentage increase in the Consumer Price Index for the prior
6levy year (if the extension limitation is based on the
7percentage increase in the Consumer Price Index for the prior
8levy year, then or an estimate of the percentage increase for
9the prior levy year may be used if the increase is unavailable
10at the time the submission of the question is initiated by the
11taxing district); and dividing the result by the last known
12equalized assessed value of the taxing district at the time the
13submission of the question is initiated by the taxing district.
14This amendatory Act of the 97th General Assembly is intended to
15clarify the existing requirements of this Section, and shall
16not be construed to validate any prior non-compliant referendum
17language. Any notice required to be published in connection
18with the submission of the question shall also contain this
19supplemental information and shall not contain any other
20supplemental information. Any error, miscalculation, or
21inaccuracy in computing any amount set forth on the ballot or
22in the notice that is not deliberate shall not invalidate or
23affect the validity of any proposition approved. Notice of the
24referendum shall be published and posted as otherwise required
25by law, and the submission of the question shall be initiated
26as provided by law.

 

 

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1(Source: P.A. 97-1087, eff. 8-24-12.)
 
2    (35 ILCS 200/18-213)
3    Sec. 18-213. Referenda on applicability of the Property Tax
4Extension Limitation Law.
5    (a) The provisions of this Section do not apply to a taxing
6district subject to this Law because a majority of its 1990
7equalized assessed value is in a county or counties contiguous
8to a county of 3,000,000 or more inhabitants, or because a
9majority of its 1994 equalized assessed value is in an affected
10county and the taxing district was not subject to this Law
11before the 1995 levy year.
12    (b) The county board of a county that is not subject to
13this Law may, by ordinance or resolution, submit to the voters
14of the county the question of whether to make all non-home rule
15taxing districts that have all or a portion of their equalized
16assessed valuation situated in the county subject to this Law
17in the manner set forth in this Section.
18    For purposes of this Section only:
19    "Taxing district" has the same meaning provided in Section
201-150.
21    "Equalized assessed valuation" means the equalized
22assessed valuation for a taxing district for the immediately
23preceding levy year.
24    (c) The ordinance or resolution shall request the
25submission of the proposition at any election, except a

 

 

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1consolidated primary election, for the purpose of voting for or
2against making the Property Tax Extension Limitation Law
3applicable to all non-home rule taxing districts that have all
4or a portion of their equalized assessed valuation situated in
5the county.
6    The question shall be placed on a separate ballot and shall
7be in substantially the following form:
8        Shall the Property Tax Extension Limitation Law (35
9    ILCS 200/18-185 through 18-245), which limits annual
10    property tax extension increases, apply to non-home rule
11    taxing districts with all or a portion of their equalized
12    assessed valuation located in (name of county)?
13Votes on the question shall be recorded as "yes" or "no".
14    (d) The county clerk shall order the proposition submitted
15to the electors of the county at the election specified in the
16ordinance or resolution. If part of the county is under the
17jurisdiction of a board or boards of election commissioners,
18the county clerk shall submit a certified copy of the ordinance
19or resolution to each board of election commissioners, which
20shall order the proposition submitted to the electors of the
21taxing district within its jurisdiction at the election
22specified in the ordinance or resolution.
23    (e) (1) With respect to taxing districts having all of
24    their equalized assessed valuation located in the county,
25    if a majority of the votes cast on the proposition are in
26    favor of the proposition, then this Law becomes applicable

 

 

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

 

 

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

 

 

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1    equalized assessed value of the taxing district in counties
2    that have approved the referendum.
3    (f) Immediately after a referendum is held under this
4Section, the county clerk of the county holding the referendum
5shall give notice of the referendum having been held and its
6results to all taxing districts that have all or a portion of
7their equalized assessed valuation located in the county, the
8county clerk of any other county in which any of the equalized
9assessed valuation of any taxing district is located, and the
10Department of Revenue. After the last referendum affecting a
11multi-county taxing district is held, the Department of Revenue
12shall determine whether the taxing district is subject to this
13Law and, if so, shall notify the taxing district and the county
14clerks of all of the counties in which a portion of the
15equalized assessed valuation of the taxing district is located
16that, beginning the following January 1, the taxing district is
17subject to this Law. For each taxing district subject to
18paragraph (2) of subsection (e) of this Section, the Department
19of Revenue shall notify the taxing district and the county
20clerks of all of the counties in which a portion of the
21equalized assessed valuation of the taxing district is located
22that, beginning January 1, 1997, the taxing district is subject
23to this Law.
24    (g) Referenda held under this Section shall be conducted in
25accordance with the Election Code.
26    (h) A referendum may not be held under this Section on or

 

 

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1after the effective date of this amendatory Act of the 100th
2General Assembly with respect to levy year 2018 or 2019 if a
3referendum is held under Section 18-213.1 by the same county.
4(Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
 
5    (35 ILCS 200/18-213.1 new)
6    Sec. 18-213.1. Referenda on the applicability of a property
7tax freeze.
8    (a) Notwithstanding any other provision of law, at the
9general election or the general primary election occurring in
10calendar year 2018, the county board of a county other than
11Cook, Lake, McHenry, Kane, DuPage, or Will County may, by
12ordinance or resolution, submit to the voters of the county the
13question of whether to make all taxing districts that have all
14or the greatest portion of their equalized assessed valuation
15situated in the county subject to a property tax freeze for
16levy years 2018 and 2019.
17    (b) The county clerk shall order the proposition submitted
18to the electors of the county at the election specified in the
19ordinance or resolution. A referendum may not be held under
20this Section if a referendum is held by the same county under
21Section 18-213 at the general election or the general primary
22election occurring in calendar year 2018.
23    (c) The question shall be placed on a separate ballot and
24shall be in substantially the following form:
25        Shall a property tax freeze apply to all home rule and

 

 

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1    non-home rule taxing districts in (County) for levy years
2    2018 and 2019? This would mean that the aggregate extension
3    for each taxing district (meaning the annual corporate
4    extension for the taxing district and certain special
5    purpose extensions that are made annually for the taxing
6    district) may not be increased above the taxing district's
7    last preceding aggregate extension, subject to certain
8    adjustments, unless that increase is approved by the voters
9    of the taxing district by referendum.
10    (d) Votes on propositions submitted under this Section
11shall be recorded as "yes" or "no".
12    (e) Referenda held under this Section shall be conducted in
13accordance with the Election Code.
14    (f) As used in this Section:
15        "Subject to a property tax freeze" means that the
16    taxing districts in that county are subject to an extension
17    limitation of 0% or the rate of increase approved by the
18    voters under Section 18-205; and
19        "Taxing district" has the same meaning provided in
20    Section 1-150, except that: (i) the term "taxing district"
21    does not include a school district that has been designated
22    as a qualified school district for the applicable levy
23    year; and (ii) for levy years 2018 and 2019, the term
24    "taxing district" includes both home rule units and
25    non-home rule units.
 

 

 

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1    (35 ILCS 200/18-214)
2    Sec. 18-214. Referenda on removal of the applicability of
3the Property Tax Extension Limitation Law to non-home rule
4taxing districts.
5    (a) The provisions of this Section do not apply to a taxing
6district that is subject to this Law because a majority of its
71990 equalized assessed value is in a county or counties
8contiguous to a county of 3,000,000 or more inhabitants, or
9because a majority of its 1994 equalized assessed value is in
10an affected county and the taxing district was not subject to
11this Law before the 1995 levy year.
12    (b) For purposes of this Section only:
13    "Taxing district" means any non-home rule taxing district
14that became subject to this Law under Section 18-213 of this
15Law.
16    "Equalized assessed valuation" means the equalized
17assessed valuation for a taxing district for the immediately
18preceding levy year.
19    (c) The county board of a county that became subject to
20this Law by a referendum approved by the voters of the county
21under Section 18-213 may, by ordinance or resolution, in the
22manner set forth in this Section, submit to the voters of the
23county the question of whether this Law applies to all non-home
24rule taxing districts that have all or a portion of their
25equalized assessed valuation situated in the county in the
26manner set forth in this Section.

 

 

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1    (d) The ordinance or resolution shall request the
2submission of the proposition at any election, except a
3consolidated primary election, for the purpose of voting for or
4against the continued application of the Property Tax Extension
5Limitation Law to all non-home rule taxing districts that have
6all or a portion of their equalized assessed valuation situated
7in the county.
8    The question shall be placed on a separate ballot and shall
9be in substantially the following form:
10        Shall the Property Tax Extension Limitation Law (35
11    ILCS 200/18-185 through 35 ILCS 200/18-245), which limits
12    annual property tax extension increases, apply to non-home
13    rule taxing districts with all or a portion of their
14    equalized assessed valuation located in (name of county)?
15Votes on the question shall be recorded as "yes" or "no".
16    (e) The county clerk shall order the proposition submitted
17to the electors of the county at the election specified in the
18ordinance or resolution. If part of the county is under the
19jurisdiction of a board or boards of election commissioners,
20the county clerk shall submit a certified copy of the ordinance
21or resolution to each board of election commissioners, which
22shall order the proposition submitted to the electors of the
23taxing district within its jurisdiction at the election
24specified in the ordinance or resolution.
25    (f) With respect to taxing districts having all of their
26equalized assessed valuation located in one county, if a

 

 

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1majority of the votes cast on the proposition are against the
2proposition, then this Law shall not apply to the taxing
3district beginning on January 1 of the year following the date
4of the referendum.
5    (g) With respect to taxing districts that do not have all
6of their equalized assessed valuation located in a single
7county, if both of the following conditions are met, then this
8Law shall no longer apply to the taxing district beginning on
9January 1 of the year following the date of the referendum.
10        (1) Each county in which the district has any equalized
11    assessed valuation must either, (i) have held a referendum
12    under this Section, (ii) be an affected county, or (iii)
13    have held a referendum under Section 18-213 at which the
14    voters rejected the proposition at the most recent election
15    at which the question was on the ballot in the county.
16        (2) The majority of the equalized assessed valuation of
17    the taxing district, other than any equalized assessed
18    valuation in an affected county, is in one or more counties
19    in which the voters rejected the proposition. For purposes
20    of this Section, in determining whether a majority of the
21    equalized assessed valuation of the taxing district is
22    located in one or more counties in which the voters have
23    rejected the proposition under this Section, the equalized
24    assessed valuation of any taxing district in a county which
25    has held a referendum under Section 18-213 at which the
26    voters rejected that proposition, at the most recent

 

 

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1    election at which the question was on the ballot in the
2    county, will be included with the equalized assessed value
3    of the taxing district in counties in which the voters have
4    rejected the referendum held under this Section.
5    (h) Immediately after a referendum is held under this
6Section, the county clerk of the county holding the referendum
7shall give notice of the referendum having been held and its
8results to all taxing districts that have all or a portion of
9their equalized assessed valuation located in the county, the
10county clerk of any other county in which any of the equalized
11assessed valuation of any such taxing district is located, and
12the Department of Revenue. After the last referendum affecting
13a multi-county taxing district is held, the Department of
14Revenue shall determine whether the taxing district is no
15longer subject to this Law and, if the taxing district is no
16longer subject to this Law, the Department of Revenue shall
17notify the taxing district and the county clerks of all of the
18counties in which a portion of the equalized assessed valuation
19of the taxing district is located that, beginning on January 1
20of the year following the date of the last referendum, the
21taxing district is no longer subject to this Law.
22    (i) Notwithstanding any other provision of law, no
23referenda may be held under this Section with respect to levy
24year 2017 or 2018.
25(Source: P.A. 89-718, eff. 3-7-97.)
 

 

 

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1    (35 ILCS 200/18-242 new)
2    Sec. 18-242. Home rule. This Division 5 is a limitation,
3under subsection (g) of Section 6 of Article VII of the
4Illinois Constitution, on the power of home rule units to tax.
 
5    Section 99. Effective date. This Act takes effect upon
6becoming law.".