Rep. Suzanne M. Ness
Filed: 4/15/2024
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1 | AMENDMENT TO HOUSE BILL 444 | ||||||
2 | AMENDMENT NO. ______. Amend House Bill 444 by replacing | ||||||
3 | everything after the enacting clause with the following: | ||||||
4 | "Section 5. The Property Tax Code is amended by changing | ||||||
5 | Section 18-185 as follows: | ||||||
6 | (35 ILCS 200/18-185) | ||||||
7 | Sec. 18-185. Short title; definitions. This Division 5 | ||||||
8 | may be cited as the Property Tax Extension Limitation Law. As | ||||||
9 | used in this Division 5: | ||||||
10 | "Consumer Price Index" means the Consumer Price Index for | ||||||
11 | All Urban Consumers for all items published by the United | ||||||
12 | States Department of Labor. | ||||||
13 | "Extension limitation" means (a) the lesser of 5% or the | ||||||
14 | percentage increase in the Consumer Price Index during the | ||||||
15 | 12-month calendar year preceding the levy year or (b) the rate | ||||||
16 | of increase approved by voters under Section 18-205. |
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1 | "Affected county" means a county of 3,000,000 or more | ||||||
2 | inhabitants or a county contiguous to a county of 3,000,000 or | ||||||
3 | more inhabitants. | ||||||
4 | "Taxing district" has the same meaning provided in Section | ||||||
5 | 1-150, except as otherwise provided in this Section. For the | ||||||
6 | 1991 through 1994 levy years only, "taxing district" includes | ||||||
7 | only each non-home rule taxing district having the majority of | ||||||
8 | its 1990 equalized assessed value within any county or | ||||||
9 | counties contiguous to a county with 3,000,000 or more | ||||||
10 | inhabitants. Beginning with the 1995 levy year, "taxing | ||||||
11 | district" includes only each non-home rule taxing district | ||||||
12 | subject to this Law before the 1995 levy year and each non-home | ||||||
13 | rule taxing district not subject to this Law before the 1995 | ||||||
14 | levy year having the majority of its 1994 equalized assessed | ||||||
15 | value in an affected county or counties. Beginning with the | ||||||
16 | levy year in which this Law becomes applicable to a taxing | ||||||
17 | district as provided in Section 18-213, "taxing district" also | ||||||
18 | includes those taxing districts made subject to this Law as | ||||||
19 | provided in Section 18-213. | ||||||
20 | "Aggregate extension" for taxing districts to which this | ||||||
21 | Law applied before the 1995 levy year means the annual | ||||||
22 | corporate extension for the taxing district and those special | ||||||
23 | purpose extensions that are made annually for the taxing | ||||||
24 | district, excluding special purpose extensions: (a) made for | ||||||
25 | the taxing district to pay interest or principal on general | ||||||
26 | obligation bonds that were approved by referendum; (b) made |
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1 | for any taxing district to pay interest or principal on | ||||||
2 | general obligation bonds issued before October 1, 1991; (c) | ||||||
3 | made for any taxing district to pay interest or principal on | ||||||
4 | bonds issued to refund or continue to refund those bonds | ||||||
5 | issued before October 1, 1991; (d) made for any taxing | ||||||
6 | district to pay interest or principal on bonds issued to | ||||||
7 | refund or continue to refund bonds issued after October 1, | ||||||
8 | 1991 that were approved by referendum; (e) made for any taxing | ||||||
9 | district to pay interest or principal on revenue bonds issued | ||||||
10 | before October 1, 1991 for payment of which a property tax levy | ||||||
11 | or the full faith and credit of the unit of local government is | ||||||
12 | pledged; however, a tax for the payment of interest or | ||||||
13 | principal on those bonds shall be made only after the | ||||||
14 | governing body of the unit of local government finds that all | ||||||
15 | other sources for payment are insufficient to make those | ||||||
16 | payments; (f) made for payments under a building commission | ||||||
17 | lease when the lease payments are for the retirement of bonds | ||||||
18 | issued by the commission before October 1, 1991, to pay for the | ||||||
19 | building project; (g) made for payments due under installment | ||||||
20 | contracts entered into before October 1, 1991; (h) made for | ||||||
21 | payments of principal and interest on bonds issued under the | ||||||
22 | Metropolitan Water Reclamation District Act to finance | ||||||
23 | construction projects initiated before October 1, 1991; (i) | ||||||
24 | made for payments of principal and interest on limited bonds, | ||||||
25 | as defined in Section 3 of the Local Government Debt Reform | ||||||
26 | Act, in an amount not to exceed the debt service extension base |
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1 | less the amount in items (b), (c), (e), and (h) of this | ||||||
2 | definition for non-referendum obligations, except obligations | ||||||
3 | initially issued pursuant to referendum; (j) made for payments | ||||||
4 | of principal and interest on bonds issued under Section 15 of | ||||||
5 | the Local Government Debt Reform Act; (k) made by a school | ||||||
6 | district that participates in the Special Education District | ||||||
7 | of Lake County, created by special education joint agreement | ||||||
8 | under Section 10-22.31 of the School Code, for payment of the | ||||||
9 | school district's share of the amounts required to be | ||||||
10 | contributed by the Special Education District of Lake County | ||||||
11 | to the Illinois Municipal Retirement Fund under Article 7 of | ||||||
12 | the Illinois Pension Code; the amount of any extension under | ||||||
13 | this item (k) shall be certified by the school district to the | ||||||
14 | county clerk; (l) made to fund expenses of providing joint | ||||||
15 | recreational programs for persons with disabilities under | ||||||
16 | Section 5-8 of the Park District Code or Section 11-95-14 of | ||||||
17 | the Illinois Municipal Code; (m) made for temporary relocation | ||||||
18 | loan repayment purposes pursuant to Sections 2-3.77 and | ||||||
19 | 17-2.2d of the School Code; (n) made for payment of principal | ||||||
20 | and interest on any bonds issued under the authority of | ||||||
21 | Section 17-2.2d of the School Code; (o) made for contributions | ||||||
22 | to a firefighter's pension fund created under Article 4 of the | ||||||
23 | Illinois Pension Code, to the extent of the amount certified | ||||||
24 | under item (5) of Section 4-134 of the Illinois Pension Code; | ||||||
25 | and (p) made for road purposes in the first year after a | ||||||
26 | township assumes the rights, powers, duties, assets, property, |
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1 | liabilities, obligations, and responsibilities of a road | ||||||
2 | district abolished under the provisions of Section 6-133 of | ||||||
3 | the Illinois Highway Code ; and (q) made under Section 4 of the | ||||||
4 | Community Mental Health Act to provide the necessary funds or | ||||||
5 | to supplement existing funds for community mental health | ||||||
6 | facilities and services, including facilities and services for | ||||||
7 | the person with a developmental disability or a substance use | ||||||
8 | disorder . | ||||||
9 | "Aggregate extension" for the taxing districts to which | ||||||
10 | this Law did not apply before the 1995 levy year (except taxing | ||||||
11 | districts subject to this Law in accordance with Section | ||||||
12 | 18-213) means the annual corporate extension for the taxing | ||||||
13 | district and those special purpose extensions that are made | ||||||
14 | annually for the taxing district, excluding special purpose | ||||||
15 | extensions: (a) made for the taxing district to pay interest | ||||||
16 | or principal on general obligation bonds that were approved by | ||||||
17 | referendum; (b) made for any taxing district to pay interest | ||||||
18 | or principal on general obligation bonds issued before March | ||||||
19 | 1, 1995; (c) made for any taxing district to pay interest or | ||||||
20 | principal on bonds issued to refund or continue to refund | ||||||
21 | those bonds issued before March 1, 1995; (d) made for any | ||||||
22 | taxing district to pay interest or principal on bonds issued | ||||||
23 | to refund or continue to refund bonds issued after March 1, | ||||||
24 | 1995 that were approved by referendum; (e) made for any taxing | ||||||
25 | district to pay interest or principal on revenue bonds issued | ||||||
26 | before March 1, 1995 for payment of which a property tax levy |
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1 | or the full faith and credit of the unit of local government is | ||||||
2 | pledged; however, a tax for the payment of interest or | ||||||
3 | principal on those bonds shall be made only after the | ||||||
4 | governing body of the unit of local government finds that all | ||||||
5 | other sources for payment are insufficient to make those | ||||||
6 | payments; (f) made for payments under a building commission | ||||||
7 | lease when the lease payments are for the retirement of bonds | ||||||
8 | issued by the commission before March 1, 1995 to pay for the | ||||||
9 | building project; (g) made for payments due under installment | ||||||
10 | contracts entered into before March 1, 1995; (h) made for | ||||||
11 | payments of principal and interest on bonds issued under the | ||||||
12 | Metropolitan Water Reclamation District Act to finance | ||||||
13 | construction projects initiated before October 1, 1991; (h-4) | ||||||
14 | made for stormwater management purposes by the Metropolitan | ||||||
15 | Water Reclamation District of Greater Chicago under Section 12 | ||||||
16 | of the Metropolitan Water Reclamation District Act; (h-8) made | ||||||
17 | for payments of principal and interest on bonds issued under | ||||||
18 | Section 9.6a of the Metropolitan Water Reclamation District | ||||||
19 | Act to make contributions to the pension fund established | ||||||
20 | under Article 13 of the Illinois Pension Code; (i) made for | ||||||
21 | payments of principal and interest on limited bonds, as | ||||||
22 | defined in Section 3 of the Local Government Debt Reform Act, | ||||||
23 | in an amount not to exceed the debt service extension base less | ||||||
24 | the amount in items (b), (c), and (e) of this definition for | ||||||
25 | non-referendum obligations, except obligations initially | ||||||
26 | issued pursuant to referendum and bonds described in |
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1 | subsections (h) and (h-8) of this definition; (j) made for | ||||||
2 | payments of principal and interest on bonds issued under | ||||||
3 | Section 15 of the Local Government Debt Reform Act; (k) made | ||||||
4 | for payments of principal and interest on bonds authorized by | ||||||
5 | Public Act 88-503 and issued under Section 20a of the Chicago | ||||||
6 | Park District Act for aquarium or museum projects and bonds | ||||||
7 | issued under Section 20a of the Chicago Park District Act for | ||||||
8 | the purpose of making contributions to the pension fund | ||||||
9 | established under Article 12 of the Illinois Pension Code; (l) | ||||||
10 | made for payments of principal and interest on bonds | ||||||
11 | authorized by Public Act 87-1191 or 93-601 and (i) issued | ||||||
12 | pursuant to Section 21.2 of the Cook County Forest Preserve | ||||||
13 | District Act, (ii) issued under Section 42 of the Cook County | ||||||
14 | Forest Preserve District Act for zoological park projects, or | ||||||
15 | (iii) issued under Section 44.1 of the Cook County Forest | ||||||
16 | Preserve District Act for botanical gardens projects; (m) made | ||||||
17 | pursuant to Section 34-53.5 of the School Code, whether levied | ||||||
18 | annually or not; (n) made to fund expenses of providing joint | ||||||
19 | recreational programs for persons with disabilities under | ||||||
20 | Section 5-8 of the Park District Code or Section 11-95-14 of | ||||||
21 | the Illinois Municipal Code; (o) made by the Chicago Park | ||||||
22 | District for recreational programs for persons with | ||||||
23 | disabilities under subsection (c) of Section 7.06 of the | ||||||
24 | Chicago Park District Act; (p) made for contributions to a | ||||||
25 | firefighter's pension fund created under Article 4 of the | ||||||
26 | Illinois Pension Code, to the extent of the amount certified |
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1 | under item (5) of Section 4-134 of the Illinois Pension Code; | ||||||
2 | (q) made by Ford Heights School District 169 under Section | ||||||
3 | 17-9.02 of the School Code; and (r) made for the purpose of | ||||||
4 | making employer contributions to the Public School Teachers' | ||||||
5 | Pension and Retirement Fund of Chicago under Section 34-53 of | ||||||
6 | the School Code ; and (s) made under Section 4 of the Community | ||||||
7 | Mental Health Act to provide the necessary funds or to | ||||||
8 | supplement existing funds for community mental health | ||||||
9 | facilities and services, including facilities and services for | ||||||
10 | the person with a developmental disability or a substance use | ||||||
11 | disorder . | ||||||
12 | "Aggregate extension" for all taxing districts to which | ||||||
13 | this Law applies in accordance with Section 18-213, except for | ||||||
14 | those taxing districts subject to paragraph (2) of subsection | ||||||
15 | (e) of Section 18-213, means the annual corporate extension | ||||||
16 | for the taxing district and those special purpose extensions | ||||||
17 | that are made annually for the taxing district, excluding | ||||||
18 | special purpose extensions: (a) made for the taxing district | ||||||
19 | to pay interest or principal on general obligation bonds that | ||||||
20 | were approved by referendum; (b) made for any taxing district | ||||||
21 | to pay interest or principal on general obligation bonds | ||||||
22 | issued before the date on which the referendum making this Law | ||||||
23 | applicable to the taxing district is held; (c) made for any | ||||||
24 | taxing district to pay interest or principal on bonds issued | ||||||
25 | to refund or continue to refund those bonds issued before the | ||||||
26 | date on which the referendum making this Law applicable to the |
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1 | taxing district is held; (d) made for any taxing district to | ||||||
2 | pay interest or principal on bonds issued to refund or | ||||||
3 | continue to refund bonds issued after the date on which the | ||||||
4 | referendum making this Law applicable to the taxing district | ||||||
5 | is held if the bonds were approved by referendum after the date | ||||||
6 | on which the referendum making this Law applicable to the | ||||||
7 | taxing district is held; (e) made for any taxing district to | ||||||
8 | pay interest or principal on revenue bonds issued before the | ||||||
9 | date on which the referendum making this Law applicable to the | ||||||
10 | taxing district is held for payment of which a property tax | ||||||
11 | levy or the full faith and credit of the unit of local | ||||||
12 | government is pledged; however, a tax for the payment of | ||||||
13 | interest or principal on those bonds shall be made only after | ||||||
14 | the governing body of the unit of local government finds that | ||||||
15 | all other sources for payment are insufficient to make those | ||||||
16 | payments; (f) made for payments under a building commission | ||||||
17 | lease when the lease payments are for the retirement of bonds | ||||||
18 | issued by the commission before the date on which the | ||||||
19 | referendum making this Law applicable to the taxing district | ||||||
20 | is held to pay for the building project; (g) made for payments | ||||||
21 | due under installment contracts entered into before the date | ||||||
22 | on which the referendum making this Law applicable to the | ||||||
23 | taxing district is held; (h) made for payments of principal | ||||||
24 | and interest on limited bonds, as defined in Section 3 of the | ||||||
25 | Local Government Debt Reform Act, in an amount not to exceed | ||||||
26 | the debt service extension base less the amount in items (b), |
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1 | (c), and (e) of this definition for non-referendum | ||||||
2 | obligations, except obligations initially issued pursuant to | ||||||
3 | referendum; (i) made for payments of principal and interest on | ||||||
4 | bonds issued under Section 15 of the Local Government Debt | ||||||
5 | Reform Act; (j) made for a qualified airport authority to pay | ||||||
6 | interest or principal on general obligation bonds issued for | ||||||
7 | the purpose of paying obligations due under, or financing | ||||||
8 | airport facilities required to be acquired, constructed, | ||||||
9 | installed or equipped pursuant to, contracts entered into | ||||||
10 | before March 1, 1996 (but not including any amendments to such | ||||||
11 | a contract taking effect on or after that date); (k) made to | ||||||
12 | fund expenses of providing joint recreational programs for | ||||||
13 | persons with disabilities under Section 5-8 of the Park | ||||||
14 | District Code or Section 11-95-14 of the Illinois Municipal | ||||||
15 | Code; (l) made for contributions to a firefighter's pension | ||||||
16 | fund created under Article 4 of the Illinois Pension Code, to | ||||||
17 | the extent of the amount certified under item (5) of Section | ||||||
18 | 4-134 of the Illinois Pension Code; and (m) made for the taxing | ||||||
19 | district to pay interest or principal on general obligation | ||||||
20 | bonds issued pursuant to Section 19-3.10 of the School Code ; | ||||||
21 | and (n) made under Section 4 of the Community Mental Health Act | ||||||
22 | to provide the necessary funds or to supplement existing funds | ||||||
23 | for community mental health facilities and services, including | ||||||
24 | facilities and services for the person with a developmental | ||||||
25 | disability or a substance use disorder . | ||||||
26 | "Aggregate extension" for all taxing districts to which |
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1 | this Law applies in accordance with paragraph (2) of | ||||||
2 | subsection (e) of Section 18-213 means the annual corporate | ||||||
3 | extension for the taxing district and those special purpose | ||||||
4 | extensions that are made annually for the taxing district, | ||||||
5 | excluding special purpose extensions: (a) made for the taxing | ||||||
6 | district to pay interest or principal on general obligation | ||||||
7 | bonds that were approved by referendum; (b) made for any | ||||||
8 | taxing district to pay interest or principal on general | ||||||
9 | obligation bonds issued before March 7, 1997 (the effective | ||||||
10 | date of Public Act 89-718); (c) made for any taxing district to | ||||||
11 | pay interest or principal on bonds issued to refund or | ||||||
12 | continue to refund those bonds issued before March 7, 1997 | ||||||
13 | (the effective date of Public Act 89-718); (d) made for any | ||||||
14 | taxing district to pay interest or principal on bonds issued | ||||||
15 | to refund or continue to refund bonds issued after March 7, | ||||||
16 | 1997 (the effective date of Public Act 89-718) if the bonds | ||||||
17 | were approved by referendum after March 7, 1997 (the effective | ||||||
18 | date of Public Act 89-718); (e) made for any taxing district to | ||||||
19 | pay interest or principal on revenue bonds issued before March | ||||||
20 | 7, 1997 (the effective date of Public Act 89-718) for payment | ||||||
21 | of which a property tax levy or the full faith and credit of | ||||||
22 | the unit of local government is pledged; however, a tax for the | ||||||
23 | payment of interest or principal on those bonds shall be made | ||||||
24 | only after the governing body of the unit of local government | ||||||
25 | finds that all other sources for payment are insufficient to | ||||||
26 | make those payments; (f) made for payments under a building |
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1 | commission lease when the lease payments are for the | ||||||
2 | retirement of bonds issued by the commission before March 7, | ||||||
3 | 1997 (the effective date of Public Act 89-718) to pay for the | ||||||
4 | building project; (g) made for payments due under installment | ||||||
5 | contracts entered into before March 7, 1997 (the effective | ||||||
6 | date of Public Act 89-718); (h) made for payments of principal | ||||||
7 | and interest on limited bonds, as defined in Section 3 of the | ||||||
8 | Local Government Debt Reform Act, in an amount not to exceed | ||||||
9 | the debt service extension base less the amount in items (b), | ||||||
10 | (c), and (e) of this definition for non-referendum | ||||||
11 | obligations, except obligations initially issued pursuant to | ||||||
12 | referendum; (i) made for payments of principal and interest on | ||||||
13 | bonds issued under Section 15 of the Local Government Debt | ||||||
14 | Reform Act; (j) made for a qualified airport authority to pay | ||||||
15 | interest or principal on general obligation bonds issued for | ||||||
16 | the purpose of paying obligations due under, or financing | ||||||
17 | airport facilities required to be acquired, constructed, | ||||||
18 | installed or equipped pursuant to, contracts entered into | ||||||
19 | before March 1, 1996 (but not including any amendments to such | ||||||
20 | a contract taking effect on or after that date); (k) made to | ||||||
21 | fund expenses of providing joint recreational programs for | ||||||
22 | persons with disabilities under Section 5-8 of the Park | ||||||
23 | District Code or Section 11-95-14 of the Illinois Municipal | ||||||
24 | Code; and (l) made for contributions to a firefighter's | ||||||
25 | pension fund created under Article 4 of the Illinois Pension | ||||||
26 | Code, to the extent of the amount certified under item (5) of |
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1 | Section 4-134 of the Illinois Pension Code ; and (m) made under | ||||||
2 | Section 4 of the Community Mental Health Act to provide the | ||||||
3 | necessary funds or to supplement existing funds for community | ||||||
4 | mental health facilities and services, including facilities | ||||||
5 | and services for the person with a developmental disability or | ||||||
6 | a substance use disorder . | ||||||
7 | "Debt service extension base" means an amount equal to | ||||||
8 | that portion of the extension for a taxing district for the | ||||||
9 | 1994 levy year, or for those taxing districts subject to this | ||||||
10 | Law in accordance with Section 18-213, except for those | ||||||
11 | subject to paragraph (2) of subsection (e) of Section 18-213, | ||||||
12 | for the levy year in which the referendum making this Law | ||||||
13 | applicable to the taxing district is held, or for those taxing | ||||||
14 | districts subject to this Law in accordance with paragraph (2) | ||||||
15 | of subsection (e) of Section 18-213 for the 1996 levy year, | ||||||
16 | constituting an extension for payment of principal and | ||||||
17 | interest on bonds issued by the taxing district without | ||||||
18 | referendum, but not including excluded non-referendum bonds. | ||||||
19 | For park districts (i) that were first subject to this Law in | ||||||
20 | 1991 or 1995 and (ii) whose extension for the 1994 levy year | ||||||
21 | for the payment of principal and interest on bonds issued by | ||||||
22 | the park district without referendum (but not including | ||||||
23 | excluded non-referendum bonds) was less than 51% of the amount | ||||||
24 | for the 1991 levy year constituting an extension for payment | ||||||
25 | of principal and interest on bonds issued by the park district | ||||||
26 | without referendum (but not including excluded non-referendum |
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1 | bonds), "debt service extension base" means an amount equal to | ||||||
2 | that portion of the extension for the 1991 levy year | ||||||
3 | constituting an extension for payment of principal and | ||||||
4 | interest on bonds issued by the park district without | ||||||
5 | referendum (but not including excluded non-referendum bonds). | ||||||
6 | A debt service extension base established or increased at any | ||||||
7 | time pursuant to any provision of this Law, except Section | ||||||
8 | 18-212, shall be increased each year commencing with the later | ||||||
9 | of (i) the 2009 levy year or (ii) the first levy year in which | ||||||
10 | this Law becomes applicable to the taxing district, by the | ||||||
11 | lesser of 5% or the percentage increase in the Consumer Price | ||||||
12 | Index during the 12-month calendar year preceding the levy | ||||||
13 | year. The debt service extension base may be established or | ||||||
14 | increased as provided under Section 18-212. "Excluded | ||||||
15 | non-referendum bonds" means (i) bonds authorized by Public Act | ||||||
16 | 88-503 and issued under Section 20a of the Chicago Park | ||||||
17 | District Act for aquarium and museum projects; (ii) bonds | ||||||
18 | issued under Section 15 of the Local Government Debt Reform | ||||||
19 | Act; or (iii) refunding obligations issued to refund or to | ||||||
20 | continue to refund obligations initially issued pursuant to | ||||||
21 | referendum. | ||||||
22 | "Special purpose extensions" include, but are not limited | ||||||
23 | to, extensions for levies made on an annual basis for | ||||||
24 | unemployment and workers' compensation, self-insurance, | ||||||
25 | contributions to pension plans, and extensions made pursuant | ||||||
26 | to Section 6-601 of the Illinois Highway Code for a road |
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1 | district's permanent road fund whether levied annually or not. | ||||||
2 | The extension for a special service area is not included in the | ||||||
3 | aggregate extension. | ||||||
4 | "Aggregate extension base" means the taxing district's | ||||||
5 | last preceding aggregate extension as adjusted under Sections | ||||||
6 | 18-135, 18-215, 18-230, 18-206, and 18-233. Beginning with | ||||||
7 | levy year 2022, for taxing districts that are specified in | ||||||
8 | Section 18-190.7, the taxing district's aggregate extension | ||||||
9 | base shall be calculated as provided in Section 18-190.7. An | ||||||
10 | adjustment under Section 18-135 shall be made for the 2007 | ||||||
11 | levy year and all subsequent levy years whenever one or more | ||||||
12 | counties within which a taxing district is located (i) used | ||||||
13 | estimated valuations or rates when extending taxes in the | ||||||
14 | taxing district for the last preceding levy year that resulted | ||||||
15 | in the over or under extension of taxes, or (ii) increased or | ||||||
16 | decreased the tax extension for the last preceding levy year | ||||||
17 | as required by Section 18-135(c). Whenever an adjustment is | ||||||
18 | required under Section 18-135, the aggregate extension base of | ||||||
19 | the taxing district shall be equal to the amount that the | ||||||
20 | aggregate extension of the taxing district would have been for | ||||||
21 | the last preceding levy year if either or both (i) actual, | ||||||
22 | rather than estimated, valuations or rates had been used to | ||||||
23 | calculate the extension of taxes for the last levy year, or | ||||||
24 | (ii) the tax extension for the last preceding levy year had not | ||||||
25 | been adjusted as required by subsection (c) of Section 18-135. | ||||||
26 | Notwithstanding any other provision of law, for levy year |
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1 | 2012, the aggregate extension base for West Northfield School | ||||||
2 | District No. 31 in Cook County shall be $12,654,592. | ||||||
3 | Notwithstanding any other provision of law, for levy year | ||||||
4 | 2022, the aggregate extension base of a home equity assurance | ||||||
5 | program that levied at least $1,000,000 in property taxes in | ||||||
6 | levy year 2019 or 2020 under the Home Equity Assurance Act | ||||||
7 | shall be the amount that the program's aggregate extension | ||||||
8 | base for levy year 2021 would have been if the program had | ||||||
9 | levied a property tax for levy year 2021. | ||||||
10 | "Levy year" has the same meaning as "year" under Section | ||||||
11 | 1-155. | ||||||
12 | "New property" means (i) the assessed value, after final | ||||||
13 | board of review or board of appeals action, of new | ||||||
14 | improvements or additions to existing improvements on any | ||||||
15 | parcel of real property that increase the assessed value of | ||||||
16 | that real property during the levy year multiplied by the | ||||||
17 | equalization factor issued by the Department under Section | ||||||
18 | 17-30, (ii) the assessed value, after final board of review or | ||||||
19 | board of appeals action, of real property not exempt from real | ||||||
20 | estate taxation, which real property was exempt from real | ||||||
21 | estate taxation for any portion of the immediately preceding | ||||||
22 | levy year, multiplied by the equalization factor issued by the | ||||||
23 | Department under Section 17-30, including the assessed value, | ||||||
24 | upon final stabilization of occupancy after new construction | ||||||
25 | is complete, of any real property located within the | ||||||
26 | boundaries of an otherwise or previously exempt military |
| |||||||
| |||||||
1 | reservation that is intended for residential use and owned by | ||||||
2 | or leased to a private corporation or other entity, (iii) in | ||||||
3 | counties that classify in accordance with Section 4 of Article | ||||||
4 | IX of the Illinois Constitution, an incentive property's | ||||||
5 | additional assessed value resulting from a scheduled increase | ||||||
6 | in the level of assessment as applied to the first year final | ||||||
7 | board of review market value, and (iv) any increase in | ||||||
8 | assessed value due to oil or gas production from an oil or gas | ||||||
9 | well required to be permitted under the Hydraulic Fracturing | ||||||
10 | Regulatory Act that was not produced in or accounted for | ||||||
11 | during the previous levy year. In addition, the county clerk | ||||||
12 | in a county containing a population of 3,000,000 or more shall | ||||||
13 | include in the 1997 recovered tax increment value for any | ||||||
14 | school district, any recovered tax increment value that was | ||||||
15 | applicable to the 1995 tax year calculations. | ||||||
16 | "Qualified airport authority" means an airport authority | ||||||
17 | organized under the Airport Authorities Act and located in a | ||||||
18 | county bordering on the State of Wisconsin and having a | ||||||
19 | population in excess of 200,000 and not greater than 500,000. | ||||||
20 | "Recovered tax increment value" means, except as otherwise | ||||||
21 | provided in this paragraph, the amount of the current year's | ||||||
22 | equalized assessed value, in the first year after a | ||||||
23 | municipality terminates the designation of an area as a | ||||||
24 | redevelopment project area previously established under the | ||||||
25 | Tax Increment Allocation Redevelopment Act in the Illinois | ||||||
26 | Municipal Code, previously established under the Industrial |
| |||||||
| |||||||
1 | Jobs Recovery Law in the Illinois Municipal Code, previously | ||||||
2 | established under the Economic Development Project Area Tax | ||||||
3 | Increment Act of 1995, or previously established under the | ||||||
4 | Economic Development Area Tax Increment Allocation Act, of | ||||||
5 | each taxable lot, block, tract, or parcel of real property in | ||||||
6 | the redevelopment project area over and above the initial | ||||||
7 | equalized assessed value of each property in the redevelopment | ||||||
8 | project area. For the taxes which are extended for the 1997 | ||||||
9 | levy year, the recovered tax increment value for a non-home | ||||||
10 | rule taxing district that first became subject to this Law for | ||||||
11 | the 1995 levy year because a majority of its 1994 equalized | ||||||
12 | assessed value was in an affected county or counties shall be | ||||||
13 | increased if a municipality terminated the designation of an | ||||||
14 | area in 1993 as a redevelopment project area previously | ||||||
15 | established under the Tax Increment Allocation Redevelopment | ||||||
16 | Act in the Illinois Municipal Code, previously established | ||||||
17 | under the Industrial Jobs Recovery Law in the Illinois | ||||||
18 | Municipal Code, or previously established under the Economic | ||||||
19 | Development Area Tax Increment Allocation Act, by an amount | ||||||
20 | equal to the 1994 equalized assessed value of each taxable | ||||||
21 | lot, block, tract, or parcel of real property in the | ||||||
22 | redevelopment project area over and above the initial | ||||||
23 | equalized assessed value of each property in the redevelopment | ||||||
24 | project area. In the first year after a municipality removes a | ||||||
25 | taxable lot, block, tract, or parcel of real property from a | ||||||
26 | redevelopment project area established under the Tax Increment |
| |||||||
| |||||||
1 | Allocation Redevelopment Act in the Illinois Municipal Code, | ||||||
2 | the Industrial Jobs Recovery Law in the Illinois Municipal | ||||||
3 | Code, or the Economic Development Area Tax Increment | ||||||
4 | Allocation Act, "recovered tax increment value" means the | ||||||
5 | amount of the current year's equalized assessed value of each | ||||||
6 | taxable lot, block, tract, or parcel of real property removed | ||||||
7 | from the redevelopment project area over and above the initial | ||||||
8 | equalized assessed value of that real property before removal | ||||||
9 | from the redevelopment project area. | ||||||
10 | Except as otherwise provided in this Section, "limiting | ||||||
11 | rate" means a fraction the numerator of which is the last | ||||||
12 | preceding aggregate extension base times an amount equal to | ||||||
13 | one plus the extension limitation defined in this Section and | ||||||
14 | the denominator of which is the current year's equalized | ||||||
15 | assessed value of all real property in the territory under the | ||||||
16 | jurisdiction of the taxing district during the prior levy | ||||||
17 | year. For those taxing districts that reduced their aggregate | ||||||
18 | extension for the last preceding levy year, except for school | ||||||
19 | districts that reduced their extension for educational | ||||||
20 | purposes pursuant to Section 18-206, the highest aggregate | ||||||
21 | extension in any of the last 3 preceding levy years shall be | ||||||
22 | used for the purpose of computing the limiting rate. The | ||||||
23 | denominator shall not include new property or the recovered | ||||||
24 | tax increment value. If a new rate, a rate decrease, or a | ||||||
25 | limiting rate increase has been approved at an election held | ||||||
26 | after March 21, 2006, then (i) the otherwise applicable |
| |||||||
| |||||||
1 | limiting rate shall be increased by the amount of the new rate | ||||||
2 | or shall be reduced by the amount of the rate decrease, as the | ||||||
3 | case may be, or (ii) in the case of a limiting rate increase, | ||||||
4 | the limiting rate shall be equal to the rate set forth in the | ||||||
5 | proposition approved by the voters for each of the years | ||||||
6 | specified in the proposition, after which the limiting rate of | ||||||
7 | the taxing district shall be calculated as otherwise provided. | ||||||
8 | In the case of a taxing district that obtained referendum | ||||||
9 | approval for an increased limiting rate on March 20, 2012, the | ||||||
10 | limiting rate for tax year 2012 shall be the rate that | ||||||
11 | generates the approximate total amount of taxes extendable for | ||||||
12 | that tax year, as set forth in the proposition approved by the | ||||||
13 | voters; this rate shall be the final rate applied by the county | ||||||
14 | clerk for the aggregate of all capped funds of the district for | ||||||
15 | tax year 2012. | ||||||
16 | (Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21; | ||||||
17 | 102-519, eff. 8-20-21; 102-558, eff. 8-20-21; 102-707, eff. | ||||||
18 | 4-22-22; 102-813, eff. 5-13-22; 102-895, eff. 5-23-22; | ||||||
19 | 103-154, eff. 6-30-23.) | ||||||
20 | Section 10. The Community Mental Health Act is amended by | ||||||
21 | changing Sections 3a, 3b, 3e, 3f, 4, 5, and 7 as follows: | ||||||
22 | (405 ILCS 20/3a) (from Ch. 91 1/2, par. 303a) | ||||||
23 | Sec. 3a. Every governmental unit authorized to levy an | ||||||
24 | annual tax under any of the provisions of this Act shall, |
| |||||||
| |||||||
1 | before it may levy such tax, establish a 7 member community | ||||||
2 | mental health board who shall administer this Act. Such board | ||||||
3 | shall be appointed by the chairman of the governing body of a | ||||||
4 | county, the mayor of a city, the president of a village, the | ||||||
5 | president of an incorporated town, or the supervisor of a | ||||||
6 | township, as the case may be, with the advice and consent of | ||||||
7 | the governing body of such county, city, village, incorporated | ||||||
8 | town or the town board of trustees of any township. Members of | ||||||
9 | the community mental health board shall be residents of the | ||||||
10 | government unit and, as nearly as possible, be representative | ||||||
11 | of interested groups of the community such as local health | ||||||
12 | departments, medical societies, local comprehensive health | ||||||
13 | planning agencies, hospital boards, lay associations concerned | ||||||
14 | with mental health, developmental disabilities and substance | ||||||
15 | abuse, and individuals with professional or lived expertise in | ||||||
16 | mental health, developmental disabilities, and substance abuse | ||||||
17 | as well as the general public . General public representation | ||||||
18 | may also be considered for appointment when there are gaps in | ||||||
19 | board duties and qualifications that cannot be filled from the | ||||||
20 | above stated categories. Only one member shall be a member of | ||||||
21 | the governing body, with the term of membership on the board to | ||||||
22 | run concurrently with the elected term of the member. The | ||||||
23 | chairman of the governing body may, upon the request of the | ||||||
24 | community mental health board, appoint 2 additional members to | ||||||
25 | the community mental health board. No member of the community | ||||||
26 | mental health board may be a full-time or part-time employee |
| |||||||
| |||||||
1 | of the Department of Human Services or a board member, | ||||||
2 | employee or any other individual receiving compensation from | ||||||
3 | any facility or service operating under contract to the board. | ||||||
4 | If a successful referendum is held under Section 5 of this Act, | ||||||
5 | all members of such board shall be appointed within 60 days | ||||||
6 | after the local election authority certifies the passage of | ||||||
7 | the referendum. If a community mental health board has been | ||||||
8 | established by a county with a population of less than 500,000 | ||||||
9 | and the community mental health board is funded in whole or in | ||||||
10 | part by a special mental health sales tax described in | ||||||
11 | paragraph (4) of subsection (a) of Section 5-1006.5 of the | ||||||
12 | Counties Code, the largest municipality in the county with at | ||||||
13 | least 125,000 residents may appoint 2 additional members to | ||||||
14 | the board. The members shall be appointed by the mayor of the | ||||||
15 | municipality with the advice and consent of the municipality's | ||||||
16 | governing body. | ||||||
17 | Home rule units are exempt from this Act. However, they | ||||||
18 | may, by ordinance, adopt the provisions of this Act, or any | ||||||
19 | portion thereof, that they may deem advisable. | ||||||
20 | The tax rate set forth in Section 4 may be levied by any | ||||||
21 | non-home rule unit only pursuant to the approval by the voters | ||||||
22 | at a referendum. Such referendum may have been held at any time | ||||||
23 | subsequent to the effective date of the Community Mental | ||||||
24 | Health Act. | ||||||
25 | (Source: P.A. 103-274, eff. 1-1-24; 103-565, eff. 11-17-23 .) |
| |||||||
| |||||||
1 | (405 ILCS 20/3b) (from Ch. 91 1/2, par. 303b) | ||||||
2 | Sec. 3b. The term of office of each member of the community | ||||||
3 | mental health board shall be for 4 years, provided, however, | ||||||
4 | that of the members first appointed, 2 shall be appointed for a | ||||||
5 | term of 2 years, 2 for a term of 3 years and 3 for a term of 4 | ||||||
6 | years. All terms shall be measured from the first day of the | ||||||
7 | month of appointment. Vacancies shall be filled for the | ||||||
8 | unexpired term in the same manner as original appointments | ||||||
9 | with the advice of the community mental health board, who may | ||||||
10 | establish a policy and procedure for the acceptance and review | ||||||
11 | of applications from interested residents prior to making a | ||||||
12 | recommendation to the appointing authority . | ||||||
13 | (Source: P.A. 103-274, eff. 1-1-24 .) | ||||||
14 | (405 ILCS 20/3e) (from Ch. 91 1/2, par. 303e) | ||||||
15 | Sec. 3e. Board's powers and duties. | ||||||
16 | (1) Every community mental health board shall, within 30 | ||||||
17 | days after members are first appointed and within 30 days | ||||||
18 | after members are appointed or reappointed upon the expiration | ||||||
19 | of a member's term, meet and organize, by the election of one | ||||||
20 | of its number as president and one as secretary and such other | ||||||
21 | officers as it may deem necessary. It shall make rules and | ||||||
22 | regulations concerning the rendition or operation of services | ||||||
23 | and facilities which it directs, supervises or funds, not | ||||||
24 | inconsistent with the provisions of this Act. It shall: | ||||||
25 | (a) Hold a meeting prior to July 1 of each year at |
| |||||||
| |||||||
1 | which officers shall be elected for the ensuing year | ||||||
2 | beginning July 1 ; if the community mental health board has | ||||||
3 | already held or scheduled an election to take place prior | ||||||
4 | to July 1, an additional election is not required on the | ||||||
5 | basis of the appointment or reappointment of a member to | ||||||
6 | the community mental health board ; | ||||||
7 | (b) Hold meetings at least quarterly; | ||||||
8 | (c) Hold special meetings upon a written request | ||||||
9 | signed by at least 2 members and filed with the secretary; | ||||||
10 | (d) Review and evaluate community mental health | ||||||
11 | services and facilities, including services and facilities | ||||||
12 | for the treatment of alcoholism, drug addiction, | ||||||
13 | developmental disabilities, and intellectual | ||||||
14 | disabilities; | ||||||
15 | (e) Authorize the disbursement of money from the | ||||||
16 | community mental health fund for payment for the ordinary | ||||||
17 | and contingent expenses of the board; | ||||||
18 | (f) Submit to the appointing officer and the members | ||||||
19 | of the governing body a written plan for a program of | ||||||
20 | community mental health services and facilities for | ||||||
21 | persons with a mental illness, a developmental disability, | ||||||
22 | or a substance use disorder. Such plan shall be for the | ||||||
23 | ensuing 12 month period. In addition, a plan shall be | ||||||
24 | developed for the ensuing 3 year period and such plan | ||||||
25 | shall be reviewed at the end of every 12 month period and | ||||||
26 | shall be modified as deemed advisable ; . |
| |||||||
| |||||||
1 | (g) Within amounts appropriated therefor, execute such | ||||||
2 | programs and maintain such services and facilities as may | ||||||
3 | be authorized under such appropriations, including amounts | ||||||
4 | appropriated under bond issues, if any; | ||||||
5 | (h) Publish the annual budget and report within 180 | ||||||
6 | 120 days after the end of the fiscal year in a newspaper | ||||||
7 | distributed within the jurisdiction of the board, or, if | ||||||
8 | no newspaper is published within the jurisdiction of the | ||||||
9 | board, then one published in the county, or, if no | ||||||
10 | newspaper is published in the county, then in a newspaper | ||||||
11 | having general circulation within the jurisdiction of the | ||||||
12 | board. The report shall show the condition of its trust of | ||||||
13 | that year, the sums of money received from all sources, | ||||||
14 | giving the name of any donor, how all monies have been | ||||||
15 | expended and for what purpose, and such other statistics | ||||||
16 | and program information in regard to the work of the board | ||||||
17 | as it may deem of general interest. A copy of the budget | ||||||
18 | and the annual report shall be made available to the | ||||||
19 | Department of Human Services and to members of the General | ||||||
20 | Assembly whose districts include any part of the | ||||||
21 | jurisdiction of such board. The names of all employees, | ||||||
22 | consultants, and other personnel shall be set forth along | ||||||
23 | with the amounts of money received; | ||||||
24 | (i) Consult with other appropriate private and public | ||||||
25 | agencies in the development of local plans for the most | ||||||
26 | efficient delivery of mental health, developmental |
| |||||||
| |||||||
1 | disabilities, and substance use disorder services. The | ||||||
2 | Board is authorized to join and to participate in the | ||||||
3 | activities of associations organized for the purpose of | ||||||
4 | promoting more efficient and effective services and | ||||||
5 | programs; | ||||||
6 | (j) Have the authority to review and comment on all | ||||||
7 | applications for grants by any person, corporation, or | ||||||
8 | governmental unit providing services within the | ||||||
9 | geographical area of the board which provides mental | ||||||
10 | health facilities and services, including services for the | ||||||
11 | person with a mental illness, a developmental disability, | ||||||
12 | or a substance use disorder. The board may require funding | ||||||
13 | applicants to send a copy of their funding application to | ||||||
14 | the board at the time such application is submitted to the | ||||||
15 | Department of Human Services or to any other local, State | ||||||
16 | or federal funding source or governmental agency. Within | ||||||
17 | 60 days of the receipt of any application, the board shall | ||||||
18 | submit its review and comments to the Department of Human | ||||||
19 | Services or to any other appropriate local, State or | ||||||
20 | federal funding source or governmental agency. A copy of | ||||||
21 | the review and comments shall be submitted to the funding | ||||||
22 | applicant. Within 60 days thereafter, the Department of | ||||||
23 | Human Services or any other appropriate local or State | ||||||
24 | governmental agency shall issue a written response to the | ||||||
25 | board and the funding applicant. The Department of Human | ||||||
26 | Services or any other appropriate local or State |
| |||||||
| |||||||
1 | governmental agency shall supply any community mental | ||||||
2 | health board such information about purchase-of-care | ||||||
3 | funds, State facility utilization, and costs in its | ||||||
4 | geographical area as the board may request provided that | ||||||
5 | the information requested is for the purpose of the | ||||||
6 | Community Mental Health Board complying with the | ||||||
7 | requirements of Section 3f, subsection (f) of this Act; | ||||||
8 | (k) Perform such other acts as may be necessary or | ||||||
9 | proper to carry out the purposes of this Act. | ||||||
10 | (2) The community mental health board has the following | ||||||
11 | powers: | ||||||
12 | (a) The board may enter into multiple-year contracts | ||||||
13 | for rendition or operation of services, facilities and | ||||||
14 | educational programs. | ||||||
15 | (b) The board may arrange through intergovernmental | ||||||
16 | agreements or intragovernmental agreements or both for the | ||||||
17 | rendition of services and operation of facilities by other | ||||||
18 | agencies or departments of the governmental unit or county | ||||||
19 | in which the governmental unit is located with the | ||||||
20 | approval of the governing body. | ||||||
21 | (c) To employ, establish compensation for, and set | ||||||
22 | policies for its personnel, including legal counsel, as | ||||||
23 | may be necessary to carry out the purposes of this Act and | ||||||
24 | prescribe the duties thereof. The board may enter into | ||||||
25 | multiple-year employment contracts as may be necessary for | ||||||
26 | the recruitment and retention of personnel and the proper |
| |||||||
| |||||||
1 | functioning of the board. | ||||||
2 | (d) The board may enter into multiple-year joint | ||||||
3 | agreements, which shall be written, with other mental | ||||||
4 | health boards and boards of health to provide jointly | ||||||
5 | agreed upon community mental health facilities and | ||||||
6 | services and to pool such funds as may be deemed necessary | ||||||
7 | and available for this purpose. | ||||||
8 | (e) The board may organize a not-for-profit | ||||||
9 | corporation for the purpose of providing direct recipient | ||||||
10 | services. Such corporations shall have, in addition to all | ||||||
11 | other lawful powers, the power to contract with persons to | ||||||
12 | furnish services for recipients of the corporation's | ||||||
13 | facilities, including psychiatrists and other physicians | ||||||
14 | licensed in this State to practice medicine in all of its | ||||||
15 | branches. Such physicians shall be considered independent | ||||||
16 | contractors, and liability for any malpractice shall not | ||||||
17 | extend to such corporation, nor to the community mental | ||||||
18 | health board, except for gross negligence in entering into | ||||||
19 | such a contract. | ||||||
20 | (f) The board shall not operate any direct recipient | ||||||
21 | services for more than a 2-year period when such services | ||||||
22 | are being provided in the governmental unit, but shall | ||||||
23 | encourage, by financial support, the development of | ||||||
24 | private agencies to deliver such needed services, pursuant | ||||||
25 | to regulations of the board. | ||||||
26 | (g) Where there are multiple boards within the same |
| |||||||
| |||||||
1 | planning area, as established by the Department of Human | ||||||
2 | Services, services may be purchased through a single | ||||||
3 | delivery system. In such areas, a coordinating body with | ||||||
4 | representation from each board shall be established to | ||||||
5 | carry out the service functions of this Act. In the event | ||||||
6 | any such coordinating body purchases or improves real | ||||||
7 | property, such body shall first obtain the approval of the | ||||||
8 | governing bodies of the governmental units in which the | ||||||
9 | coordinating body is located. | ||||||
10 | (h) The board may enter into multiple-year joint | ||||||
11 | agreements with other governmental units located within | ||||||
12 | the geographical area of the board. Such agreements shall | ||||||
13 | be written and shall provide for the rendition of services | ||||||
14 | by the board to the residents of such governmental units. | ||||||
15 | (i) The board may enter into multiple-year joint | ||||||
16 | agreements with federal, State, and local governments, | ||||||
17 | including the Department of Human Services or any other | ||||||
18 | appropriate local or State governmental agency , whereby | ||||||
19 | the board will provide certain services. All such joint | ||||||
20 | agreements must provide for the exchange of relevant data. | ||||||
21 | However, nothing in this Act shall be construed to permit | ||||||
22 | the abridgement of the confidentiality of patient records. | ||||||
23 | (j) The board may receive gifts from private sources | ||||||
24 | for purposes not inconsistent with the provisions of this | ||||||
25 | Act. | ||||||
26 | (k) The board may receive federal Federal , State , and |
| |||||||
| |||||||
1 | local funds for purposes not inconsistent with the | ||||||
2 | provisions of this Act. | ||||||
3 | (l) The board may establish scholarship programs , | ||||||
4 | which may include education assistance, student loan | ||||||
5 | repayment, professional certification and licensure | ||||||
6 | assistance, and internship stipends . Such programs shall | ||||||
7 | require equivalent service or reimbursement pursuant to | ||||||
8 | regulations of the board. | ||||||
9 | (m) The board may sell, rent, or lease real property | ||||||
10 | for purposes consistent with this Act. | ||||||
11 | (n) The board may: (i) own real property, lease real | ||||||
12 | property as lessee, or acquire real property by purchase, | ||||||
13 | construction, lease-purchase agreement, or otherwise; (ii) | ||||||
14 | take title to the property in the board's name; (iii) | ||||||
15 | borrow money and issue debt instruments, mortgages, | ||||||
16 | purchase-money mortgages, and other security instruments | ||||||
17 | with respect to the property; and (iv) maintain, repair, | ||||||
18 | remodel, or improve the property. All of these activities | ||||||
19 | must be for purposes consistent with this Act as may be | ||||||
20 | reasonably necessary for the housing and proper | ||||||
21 | functioning of the board. The board may use moneys in the | ||||||
22 | Community Mental Health Fund for these purposes. | ||||||
23 | (o) The board may organize a not-for-profit | ||||||
24 | corporation (i) for the purpose of raising money to be | ||||||
25 | distributed by the board for providing community mental | ||||||
26 | health services and facilities for the treatment of |
| |||||||
| |||||||
1 | alcoholism, drug addiction, developmental disabilities, | ||||||
2 | and intellectual disabilities or (ii) for other purposes | ||||||
3 | not inconsistent with this Act. | ||||||
4 | (p) The board may fix a fiscal year for the board. | ||||||
5 | (q) The board has the responsibility to set, maintain, | ||||||
6 | and implement the budget. | ||||||
7 | Every board shall be subject to the requirements under the | ||||||
8 | Freedom of Information Act and the Open Meetings Act. | ||||||
9 | (Source: P.A. 103-274, eff. 1-1-24; revised 1-20-24.) | ||||||
10 | (405 ILCS 20/3f) (from Ch. 91 1/2, par. 303f) | ||||||
11 | Sec. 3f. Annually, each community mental health board | ||||||
12 | shall prepare and submit, for informational purposes in the | ||||||
13 | appropriations process, to the appointing officer and | ||||||
14 | governing body referred to in Section 3a: (a) an annual budget | ||||||
15 | showing the estimated receipts and intended disbursements | ||||||
16 | pursuant to this Act for the fiscal year immediately following | ||||||
17 | the date the budget is submitted, which date must be at least | ||||||
18 | 30 days prior to the start of the fiscal year, and (b) an | ||||||
19 | annual report detailing the income received and disbursements | ||||||
20 | made pursuant to this Act during the fiscal year just | ||||||
21 | preceding the date the annual report is submitted, which date | ||||||
22 | must be within 180 90 days of the end close of that fiscal | ||||||
23 | year. Such report shall also include those matters set forth | ||||||
24 | in Section 8 of this Act. | ||||||
25 | (Source: P.A. 95-336, eff. 8-21-07.) |
| |||||||
| |||||||
1 | (405 ILCS 20/4) (from Ch. 91 1/2, par. 304) | ||||||
2 | Sec. 4. In order to provide the necessary funds or to | ||||||
3 | supplement existing funds for such community mental health | ||||||
4 | facilities and services, including facilities and services for | ||||||
5 | the person with a developmental disability or a substance use | ||||||
6 | disorder, the governing body of any governmental unit, subject | ||||||
7 | to the provisions of Section 5, may levy an annual tax of not | ||||||
8 | to exceed .15% upon all of the taxable property in such | ||||||
9 | governmental unit at the value thereof, as equalized or | ||||||
10 | assessed by the Department of Revenue. Such tax shall be | ||||||
11 | levied and collected in the same manner as other governmental | ||||||
12 | unit taxes, but shall not be included in any limitation | ||||||
13 | otherwise prescribed as to the rate or amount of governmental | ||||||
14 | unit taxes, but shall be in addition thereto and in excess | ||||||
15 | thereof. | ||||||
16 | An annual tax levied by any governmental unit under this | ||||||
17 | Act is separate and distinct from all other property taxes | ||||||
18 | levied by that governmental unit and (1) shall not be | ||||||
19 | considered an increase for purposes of the application of the | ||||||
20 | Truth in Taxation Law and its requirements and (2) shall not be | ||||||
21 | subject to the Property Tax Extension Limitation Law. | ||||||
22 | When collected, such tax shall be paid into a special fund | ||||||
23 | to be designated as the "Community Mental Health Fund" which | ||||||
24 | shall, upon authorization by the appropriate governmental | ||||||
25 | unit, be administered by the community mental health board and |
| |||||||
| |||||||
1 | used only for the purposes specified in this Act. Nothing | ||||||
2 | contained herein shall in any way preclude the use of other | ||||||
3 | funds available for such purposes under any existing Federal, | ||||||
4 | State or local statute. Interest earned from moneys deposited | ||||||
5 | in this Fund shall only be used for purposes which are | ||||||
6 | authorized by this Act. | ||||||
7 | In any city, village, incorporated town, or township which | ||||||
8 | levies a tax for the purpose of providing community mental | ||||||
9 | health facilities and services and part or all of such city, | ||||||
10 | village, incorporated town, or township is in a county or | ||||||
11 | township, as the case may be, which levies a tax to provide | ||||||
12 | community mental health facilities and services under the | ||||||
13 | provisions of this Act, such county or township, as the case | ||||||
14 | may be, shall pay to such city, village, incorporated town, or | ||||||
15 | township, as the case may be, the entire amount collected from | ||||||
16 | taxes under this Section on property subject to a tax which any | ||||||
17 | city, village, incorporated town, or township thereof levies | ||||||
18 | to provide community mental health facilities and services. | ||||||
19 | Whenever any city, village, incorporated town, or township | ||||||
20 | receives any payments from a county or township as provided | ||||||
21 | above, such city, village, incorporated town, or township | ||||||
22 | shall reduce and abate from the tax levied by the authority of | ||||||
23 | this Section a rate which would produce an amount equal to the | ||||||
24 | amount received from such county or township. | ||||||
25 | (Source: P.A. 95-336, eff. 8-21-07.) |
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1 | (405 ILCS 20/5) (from Ch. 91 1/2, par. 305) | ||||||
2 | Sec. 5. (a) When the governing body of a governmental unit | ||||||
3 | passes a resolution as provided in Section 4 asking that an | ||||||
4 | annual tax may be levied for the purpose of providing such | ||||||
5 | mental health facilities and services, including facilities | ||||||
6 | and services for the person with a developmental disability or | ||||||
7 | a substance use disorder, in the community and so instructs | ||||||
8 | the clerk of the governmental unit such clerk shall certify | ||||||
9 | the proposition to the proper election officials for | ||||||
10 | submission at a regular election in accordance with the | ||||||
11 | general election law. The proposition shall be in | ||||||
12 | substantially the following form: | ||||||
13 | ----------------------------
| ||||||
14 | Shall............ (governmental
| ||||||
15 | unit) levy an annual tax of (not to exceed YES
| ||||||
16 | more than .15%) for the purpose of providing
| ||||||
17 | community mental health facilities and ---------------
| ||||||
18 | services including facilities and services
| ||||||
19 | for persons with a developmental NO
| ||||||
20 | disability or a substance use disorder?
| ||||||
21 | ------------------------------------------------------------- | ||||||
22 | (a-5) In addition, the ballot for any proposition | ||||||
23 | submitted pursuant to this Section shall have printed on the | ||||||
24 | ballot, but not as part of the proposition submitted, only the | ||||||
25 | following supplemental information (which shall be supplied to | ||||||
26 | the election authority by the taxing district) in |
| |||||||
| |||||||
1 | substantially the following form: | ||||||
2 | (1) The approximate amount of taxes extendable at the | ||||||
3 | most recently extended limiting rate is $...., and the | ||||||
4 | approximate amount of taxes extendable if the proposition | ||||||
5 | is approved is $.... | ||||||
6 | (2) For the .... (insert the first levy year for which | ||||||
7 | the new rate or increase limiting rate will be applicable) | ||||||
8 | levy year the approximate amount of the additional tax | ||||||
9 | extendable against property containing a single family | ||||||
10 | residence and having a fair market value at the time of the | ||||||
11 | referendum of $100,000 is estimated to be $.... | ||||||
12 | If a proposition contains the language in substantially | ||||||
13 | the form provided in paragraphs (1) and (2) the referendum is | ||||||
14 | valid notwithstanding any other provision of the law. If the | ||||||
15 | governmental unit is also subject to the Property Tax | ||||||
16 | Extension Limitation Law, then the proposition shall also | ||||||
17 | comply with the Property Tax Extension Limitation Law. | ||||||
18 | Notwithstanding any provision of this subsection, any | ||||||
19 | referendum imposing an annual tax on or after January 1, 1994 | ||||||
20 | and prior to the effective date of this amendatory Act of the | ||||||
21 | 103rd General Assembly that complies with subsection (a) is | ||||||
22 | hereby validated. | ||||||
23 | (b) If a majority of all the votes cast upon the | ||||||
24 | proposition are for the levy of such tax, the governing body of | ||||||
25 | such governmental unit shall thereafter annually levy a tax | ||||||
26 | not to exceed the rate set forth in Section 4. Thereafter, the |
| |||||||
| |||||||
1 | governing body shall in the annual appropriation bill | ||||||
2 | appropriate from such funds such sum or sums of money as may be | ||||||
3 | deemed necessary by the community mental health board, based | ||||||
4 | upon the community mental health board's budget, the board's | ||||||
5 | annual mental health report, and the local mental health plan | ||||||
6 | to defray necessary expenses and liabilities in providing for | ||||||
7 | such community mental health facilities and services. | ||||||
8 | (c) If the governing body of a governmental unit levies a | ||||||
9 | tax under Section 4 of this Act and the rate specified in the | ||||||
10 | proposition under subsection (a) of this Section is less than | ||||||
11 | 0.15%, then the governing body of the governmental unit may, | ||||||
12 | upon referendum approval, increase that rate to not more than | ||||||
13 | 0.15%. The governing body shall instruct the clerk of the | ||||||
14 | governmental unit to certify the proposition to the proper | ||||||
15 | election officials for submission at a regular election in | ||||||
16 | accordance with the general election law. The proposition | ||||||
17 | shall be in the following form: | ||||||
18 | "Shall the tax imposed by (governmental unit) for the | ||||||
19 | purpose of providing community mental health facilities | ||||||
20 | and services, including facilities and services for | ||||||
21 | persons with a developmental disability or substance use | ||||||
22 | disorder be increased to (not more than 0.15%)?" | ||||||
23 | If a majority of all the votes cast upon the proposition | ||||||
24 | are for the increase of the tax, then the governing body of the | ||||||
25 | governmental unit may thereafter annually levy a tax not to | ||||||
26 | exceed the rate set forth in the referendum question. Nothing |
| |||||||
| |||||||
1 | shall prevent a local government from levying less than the | ||||||
2 | amount approved by the voters via referendum in any given year | ||||||
3 | or varying the amount levied from year to year as determined by | ||||||
4 | the community mental health board and approved by the local | ||||||
5 | government. | ||||||
6 | (Source: P.A. 102-839, eff. 5-13-22; 102-935, eff. 7-1-22; | ||||||
7 | 103-154, eff. 6-30-23; 103-274, eff. 1-1-24; 103-565, eff. | ||||||
8 | 11-17-23 .) | ||||||
9 | (405 ILCS 20/7) (from Ch. 91 1/2, par. 307) | ||||||
10 | Sec. 7. When the petition provided for in Section 6 is | ||||||
11 | presented to the clerk of the governmental unit requesting the | ||||||
12 | establishment and maintenance of such mental health facilities | ||||||
13 | and services for residents of the community and the levy of | ||||||
14 | such an annual tax therefor, the clerk of the governmental | ||||||
15 | unit shall certify to the proper election officials the | ||||||
16 | proposition for the levy of such tax which shall be submitted | ||||||
17 | at a regular election in accordance with the general election | ||||||
18 | law. The proposition shall be in substantially the following | ||||||
19 | form: | ||||||
20 | --------------------------------------------------------
| ||||||
21 | Shall....................
| ||||||
22 | (governmental unit) establish and
| ||||||
23 | maintain community mental health YES
| ||||||
24 | facilities and services including
| ||||||
25 | facilities and services for the ----------------------
|
| |||||||
| |||||||
1 | person with a developmental
| ||||||
2 | disability or a substance NO
| ||||||
3 | use disorder and levy therefor an
| ||||||
4 | annual tax of not to exceed .15%?
| ||||||
5 | ------------------------------------------------------------- | ||||||
6 | In addition to certification of the question, the clerk of | ||||||
7 | the governmental unit shall prepare and submit to the proper | ||||||
8 | elected officials the following language which shall have | ||||||
9 | printed thereon, but not as part of the proposition submitted, | ||||||
10 | only the following supplemental information (which shall be | ||||||
11 | supplied to the election authority by the taxing district) in | ||||||
12 | substantially the following form: | ||||||
13 | (1) The approximate amount of taxes extendable at the | ||||||
14 | most recently extended limiting rate is $...., and the | ||||||
15 | approximate amount of taxes extendable if the proposition | ||||||
16 | is approved is $.... | ||||||
17 | (2) For the .... (insert the first levy year for which | ||||||
18 | the new rate or increase limiting rate will be applicable) | ||||||
19 | levy year the approximate amount of the additional tax | ||||||
20 | extendable against property containing a single family | ||||||
21 | residence and having a fair market value at the time of the | ||||||
22 | referendum of $100,000 is estimated to be $.... | ||||||
23 | If a proposition contains the language in substantially | ||||||
24 | the form provided in paragraphs (1) and (2), the referendum is | ||||||
25 | valid notwithstanding any other provision of the law. | ||||||
26 | If a majority of all the votes cast upon the proposition |
| |||||||
| |||||||
1 | are in favor thereof, the governing body of such governmental | ||||||
2 | unit shall establish and maintain such community mental health | ||||||
3 | facilities and services and shall annually levy such tax. | ||||||
4 | Thereafter, the governing body shall in the annual | ||||||
5 | appropriation bill appropriate from such funds such sum or | ||||||
6 | sums of money as may be deemed necessary, based upon the | ||||||
7 | community mental health board's budget, the board's annual | ||||||
8 | mental health report, and the board's plan to defray necessary | ||||||
9 | expenses and liabilities in providing for such community | ||||||
10 | mental health facilities and services. | ||||||
11 | (Source: P.A. 95-336, eff. 8-21-07.)". |