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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | ARTICLE 5. VETERANS | ||||||
5 | Section 5-1. The Property Tax Code is amended by changing | ||||||
6 | Section 15-169 as follows: | ||||||
7 | (35 ILCS 200/15-169) | ||||||
8 | Sec. 15-169. Homestead exemption for veterans with | ||||||
9 | disabilities and veterans of World War II . | ||||||
10 | (a) Beginning with taxable year 2007, an annual homestead | ||||||
11 | exemption, limited as provided in this Section to the amounts | ||||||
12 | set forth in subsections (b) and (b-3) , is granted for | ||||||
13 | property that is used as a qualified residence by a veteran | ||||||
14 | with a disability , and beginning with taxable year 2023, an | ||||||
15 | annual homestead exemption, limited to the amounts set forth | ||||||
16 | in subsection (b-4), is granted for property that is used as a | ||||||
17 | qualified residence by a veteran who was a member of the United | ||||||
18 | States Armed Forces during World War II . | ||||||
19 | (b) For taxable years prior to 2015, the amount of the | ||||||
20 | exemption under this Section is as follows: | ||||||
21 | (1) for veterans with a service-connected disability | ||||||
22 | of at least (i) 75% for exemptions granted in taxable |
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1 | years 2007 through 2009 and (ii) 70% for exemptions | ||||||
2 | granted in taxable year 2010 and each taxable year | ||||||
3 | thereafter, as certified by the United States Department | ||||||
4 | of Veterans Affairs, the annual exemption is $5,000; and | ||||||
5 | (2) for veterans with a service-connected disability | ||||||
6 | of at least 50%, but less than (i) 75% for exemptions | ||||||
7 | granted in taxable years 2007 through 2009 and (ii) 70% | ||||||
8 | for exemptions granted in taxable year 2010 and each | ||||||
9 | taxable year thereafter, as certified by the United States | ||||||
10 | Department of Veterans Affairs, the annual exemption is | ||||||
11 | $2,500. | ||||||
12 | (b-3) For taxable years 2015 through 2023 and thereafter : | ||||||
13 | (1) if the veteran has a service connected disability | ||||||
14 | of 30% or more but less than 50%, as certified by the | ||||||
15 | United States Department of Veterans Affairs, then the | ||||||
16 | annual exemption is $2,500; | ||||||
17 | (2) if the veteran has a service connected disability | ||||||
18 | of 50% or more but less than 70%, as certified by the | ||||||
19 | United States Department of Veterans Affairs, then the | ||||||
20 | annual exemption is $5,000; | ||||||
21 | (3) if the veteran has a service connected disability | ||||||
22 | of 70% or more, as certified by the United States | ||||||
23 | Department of Veterans Affairs, then the property is | ||||||
24 | exempt from taxation under this Code; and | ||||||
25 | (4) for taxable year 2023 and thereafter , if the | ||||||
26 | taxpayer is the surviving spouse of a veteran whose death |
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1 | was determined to be service-connected and who is | ||||||
2 | certified by the United States Department of Veterans | ||||||
3 | Affairs as a recipient of dependency and indemnity | ||||||
4 | compensation under federal law, then the property is also | ||||||
5 | exempt from taxation under this Code. | ||||||
6 | (b-3.1) For taxable year 2024 and thereafter: | ||||||
7 | (1) if the veteran has a service connected disability | ||||||
8 | of 30% or more but less than 50%, as certified by the | ||||||
9 | United States Department of Veterans Affairs as of the | ||||||
10 | date the application is submitted for the exemption under | ||||||
11 | this Section for the applicable taxable year, then the | ||||||
12 | annual exemption is $2,500; | ||||||
13 | (2) if the veteran has a service connected disability | ||||||
14 | of 50% or more but less than 70%, as certified by the | ||||||
15 | United States Department of Veterans Affairs as of the | ||||||
16 | date the application is submitted for the exemption under | ||||||
17 | this Section for the applicable taxable year, then the | ||||||
18 | annual exemption is $5,000; | ||||||
19 | (3) if the veteran has a service connected disability | ||||||
20 | of 70% or more, as certified by the United States | ||||||
21 | Department of Veterans Affairs as of the date the | ||||||
22 | application is submitted for the exemption under this | ||||||
23 | Section for the applicable taxable year, then the first | ||||||
24 | $250,000 in equalized assessed value of the property is | ||||||
25 | exempt from taxation under this Code; and | ||||||
26 | (4) if the taxpayer is the surviving spouse of a |
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1 | veteran whose death was determined to be service-connected | ||||||
2 | and who is certified by the United States Department of | ||||||
3 | Veterans Affairs as a recipient of dependency and | ||||||
4 | indemnity compensation under federal law as of the date | ||||||
5 | the application is submitted for the exemption under this | ||||||
6 | Section for the applicable taxable year, then the first | ||||||
7 | $250,000 in equalized assessed value of the property is | ||||||
8 | also exempt from taxation under this Code. | ||||||
9 | This amendatory Act of the 103rd General Assembly shall | ||||||
10 | not be used as the basis for any appeal filed with the chief | ||||||
11 | county assessment officer, the board of review, the Property | ||||||
12 | Tax Appeal Board, or the circuit court with respect to the | ||||||
13 | scope or meaning of the exemption under this Section for a tax | ||||||
14 | year prior to tax year 2024. | ||||||
15 | (b-4) For taxable years on or after 2023, if the veteran | ||||||
16 | was a member of the United States Armed Forces during World War | ||||||
17 | II, then the property is exempt from taxation under this Code | ||||||
18 | regardless of the veteran's level of disability. | ||||||
19 | (b-5) If a homestead exemption is granted under this | ||||||
20 | Section and the person awarded the exemption subsequently | ||||||
21 | becomes a resident of a facility licensed under the Nursing | ||||||
22 | Home Care Act or a facility operated by the United States | ||||||
23 | Department of Veterans Affairs, then the exemption shall | ||||||
24 | continue (i) so long as the residence continues to be occupied | ||||||
25 | by the qualifying person's spouse or (ii) if the residence | ||||||
26 | remains unoccupied but is still owned by the person who |
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1 | qualified for the homestead exemption. | ||||||
2 | (c) The tax exemption under this Section carries over to | ||||||
3 | the benefit of the veteran's
surviving spouse as long as the | ||||||
4 | spouse holds the legal or
beneficial title to the homestead, | ||||||
5 | permanently resides
thereon, and does not remarry. If the | ||||||
6 | surviving spouse sells
the property, an exemption not to | ||||||
7 | exceed the amount granted
from the most recent ad valorem tax | ||||||
8 | roll may be transferred to
his or her new residence as long as | ||||||
9 | it is used as his or her
primary residence and he or she does | ||||||
10 | not remarry. | ||||||
11 | As used in this subsection (c): | ||||||
12 | (1) for taxable years prior to 2015, "surviving | ||||||
13 | spouse" means the surviving spouse of a veteran who | ||||||
14 | obtained an exemption under this Section prior to his or | ||||||
15 | her death; | ||||||
16 | (2) for taxable years 2015 through 2022, "surviving | ||||||
17 | spouse" means (i) the surviving spouse of a veteran who | ||||||
18 | obtained an exemption under this Section prior to his or | ||||||
19 | her death and (ii) the surviving spouse of a veteran who | ||||||
20 | was killed in the line of duty at any time prior to the | ||||||
21 | expiration of the application period in effect for the | ||||||
22 | exemption for the taxable year for which the exemption is | ||||||
23 | sought; and | ||||||
24 | (3) for taxable year 2023 and thereafter, "surviving | ||||||
25 | spouse" means: (i) the surviving spouse of a veteran who | ||||||
26 | obtained the exemption under this Section prior to his or |
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1 | her death; (ii) the surviving spouse of a veteran who was | ||||||
2 | killed in the line of duty at any time prior to the | ||||||
3 | expiration of the application period in effect for the | ||||||
4 | exemption for the taxable year for which the exemption is | ||||||
5 | sought; (iii) the surviving spouse of a veteran who did | ||||||
6 | not obtain an exemption under this Section before death, | ||||||
7 | but who would have qualified for the exemption under this | ||||||
8 | Section in the taxable year for which the exemption is | ||||||
9 | sought if he or she had survived, and whose surviving | ||||||
10 | spouse has been a resident of Illinois from the time of the | ||||||
11 | veteran's death through the taxable year for which the | ||||||
12 | exemption is sought; and (iv) the surviving spouse of a | ||||||
13 | veteran whose death was determined to be | ||||||
14 | service-connected, but who would not otherwise qualify | ||||||
15 | under item items (i), (ii), or (iii), if the spouse (A) is | ||||||
16 | certified by the United States Department of Veterans | ||||||
17 | Affairs as a recipient of dependency and indemnity | ||||||
18 | compensation under federal law at any time prior to the | ||||||
19 | expiration of the application period in effect for the | ||||||
20 | exemption for the taxable year for which the exemption is | ||||||
21 | sought and (B) remains eligible for that dependency and | ||||||
22 | indemnity compensation as of January 1 of the taxable year | ||||||
23 | for which the exemption is sought. | ||||||
24 | (c-1) Beginning with taxable year 2015, nothing in this | ||||||
25 | Section shall require the veteran to have qualified for or | ||||||
26 | obtained the exemption before death if the veteran was killed |
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1 | in the line of duty. | ||||||
2 | (d) The exemption under this Section applies for taxable | ||||||
3 | year 2007 and thereafter. A taxpayer who claims an exemption | ||||||
4 | under Section 15-165 or 15-168 may not claim an exemption | ||||||
5 | under this Section. | ||||||
6 | (e) Except as otherwise provided in this subsection (e), | ||||||
7 | each taxpayer who has been granted an exemption under this | ||||||
8 | Section must reapply on an annual basis , except that a veteran | ||||||
9 | who qualifies as a result of his or her service in World War II | ||||||
10 | need not reapply . Application must be made during the | ||||||
11 | application period
in effect for the county of his or her | ||||||
12 | residence. The assessor
or chief county assessment officer may | ||||||
13 | determine the
eligibility of residential property to receive | ||||||
14 | the homestead
exemption provided by this Section by | ||||||
15 | application, visual
inspection, questionnaire, or other | ||||||
16 | reasonable methods. The
determination must be made in | ||||||
17 | accordance with guidelines
established by the Department. | ||||||
18 | On and after May 23, 2022 ( the effective date of Public Act | ||||||
19 | 102-895) this amendatory Act of the 102nd General Assembly , if | ||||||
20 | a veteran has a combined service connected disability rating | ||||||
21 | of 100% and is deemed to be permanently and totally disabled, | ||||||
22 | as certified by the United States Department of Veterans | ||||||
23 | Affairs, the taxpayer who has been granted an exemption under | ||||||
24 | this Section shall no longer be required to reapply for the | ||||||
25 | exemption on an annual basis, and the exemption shall be in | ||||||
26 | effect for as long as the exemption would otherwise be |
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1 | permitted under this Section. | ||||||
2 | (e-1) If the person qualifying for the exemption does not | ||||||
3 | occupy the qualified residence as of January 1 of the taxable | ||||||
4 | year, the exemption granted under this Section shall be | ||||||
5 | prorated on a monthly basis. The prorated exemption shall | ||||||
6 | apply beginning with the first complete month in which the | ||||||
7 | person occupies the qualified residence. | ||||||
8 | (e-5) Notwithstanding any other provision of law, each | ||||||
9 | chief county assessment officer may approve this exemption for | ||||||
10 | the 2020 taxable year, without application, for any property | ||||||
11 | that was approved for this exemption for the 2019 taxable | ||||||
12 | year, provided that: | ||||||
13 | (1) the county board has declared a local disaster as | ||||||
14 | provided in the Illinois Emergency Management Agency Act | ||||||
15 | related to the COVID-19 public health emergency; | ||||||
16 | (2) the owner of record of the property as of January | ||||||
17 | 1, 2020 is the same as the owner of record of the property | ||||||
18 | as of January 1, 2019; | ||||||
19 | (3) the exemption for the 2019 taxable year has not | ||||||
20 | been determined to be an erroneous exemption as defined by | ||||||
21 | this Code; and | ||||||
22 | (4) the applicant for the 2019 taxable year has not | ||||||
23 | asked for the exemption to be removed for the 2019 or 2020 | ||||||
24 | taxable years. | ||||||
25 | Nothing in this subsection shall preclude a veteran whose | ||||||
26 | service connected disability rating has changed since the 2019 |
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1 | exemption was granted from applying for the exemption based on | ||||||
2 | the subsequent service connected disability rating. | ||||||
3 | (e-10) Notwithstanding any other provision of law, each | ||||||
4 | chief county assessment officer may approve this exemption for | ||||||
5 | the 2021 taxable year, without application, for any property | ||||||
6 | that was approved for this exemption for the 2020 taxable | ||||||
7 | year, if: | ||||||
8 | (1) the county board has declared a local disaster as | ||||||
9 | provided in the Illinois Emergency Management Agency Act | ||||||
10 | related to the COVID-19 public health emergency; | ||||||
11 | (2) the owner of record of the property as of January | ||||||
12 | 1, 2021 is the same as the owner of record of the property | ||||||
13 | as of January 1, 2020; | ||||||
14 | (3) the exemption for the 2020 taxable year has not | ||||||
15 | been determined to be an erroneous exemption as defined by | ||||||
16 | this Code; and | ||||||
17 | (4) the taxpayer for the 2020 taxable year has not | ||||||
18 | asked for the exemption to be removed for the 2020 or 2021 | ||||||
19 | taxable years. | ||||||
20 | Nothing in this subsection shall preclude a veteran whose | ||||||
21 | service connected disability rating has changed since the 2020 | ||||||
22 | exemption was granted from applying for the exemption based on | ||||||
23 | the subsequent service connected disability rating. | ||||||
24 | (f) For the purposes of this Section: | ||||||
25 | "Qualified residence" means , before tax year 2024, real
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26 | property, but less any portion of that property that is used |
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1 | for
commercial purposes, with an equalized assessed value of | ||||||
2 | less than $250,000 that is the primary residence of a veteran | ||||||
3 | with a disability. "Qualified residence" means, for tax year | ||||||
4 | 2024 and thereafter, real
property, but less any portion of | ||||||
5 | that property that is used for
commercial purposes, that is | ||||||
6 | the primary residence of a veteran with a disability. Property | ||||||
7 | rented for more than 6 months is
presumed to be used for | ||||||
8 | commercial purposes. | ||||||
9 | "Service-connected disability" means an illness or injury | ||||||
10 | (i) that was caused by or worsened by active military service, | ||||||
11 | (ii) that is a current disability as of the date of the | ||||||
12 | application for the exemption under this Section for the | ||||||
13 | applicable tax year, as demonstrated by the veteran's United | ||||||
14 | States Department of Veterans Affairs certification, and (iii) | ||||||
15 | for which the veteran receives disability compensation. | ||||||
16 | For taxable years 2023 and prior, "veteran" "Veteran" | ||||||
17 | means an Illinois resident who has served as a
member of the | ||||||
18 | United States Armed Forces on active duty or
State active | ||||||
19 | duty, a member of the Illinois National Guard, or
a member of | ||||||
20 | the United States Reserve Forces and who has received an | ||||||
21 | honorable discharge. For taxable years 2024 and thereafter, | ||||||
22 | "veteran" means an Illinois resident who has served as a | ||||||
23 | member of the United States Armed Forces on active duty or | ||||||
24 | State active duty, a member of the Illinois National Guard, or | ||||||
25 | a member of the United States Reserve Forces and who has a | ||||||
26 | service-connected disability, as certified by the United |
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1 | States Department of Veterans Affairs, and receives disability | ||||||
2 | compensation. | ||||||
3 | (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21; | ||||||
4 | 102-895, eff. 5-23-22; revised 9-6-22.) | ||||||
5 | ARTICLE 10. PUBLIC SAFETY-SPOUSES | ||||||
6 | Section 10-1. The Property Tax Code is amended by adding | ||||||
7 | Section 15-171 as follows: | ||||||
8 | (35 ILCS 200/15-171 new) | ||||||
9 | Sec. 15-171. Homestead exemption for surviving spouses of | ||||||
10 | fallen police officers or rescue workers. | ||||||
11 | (a) Beginning with taxable year 2024, an annual homestead | ||||||
12 | exemption is granted for property that is used as a qualified | ||||||
13 | residence by the surviving spouse of a fallen police officer | ||||||
14 | or rescue worker as long as the surviving spouse continues to | ||||||
15 | reside at the qualified residence and does not remarry. The | ||||||
16 | amount of the exemption is 50% of the equalized assessed value | ||||||
17 | of the property. | ||||||
18 | (b) If a homestead exemption is granted under this Section | ||||||
19 | and the person awarded the exemption subsequently becomes a | ||||||
20 | resident of a facility licensed under the Nursing Home Care | ||||||
21 | Act or a facility operated by the United States Department of | ||||||
22 | Veterans Affairs, then the exemption shall continue if the | ||||||
23 | residence remains unoccupied but is still owned by the person |
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1 | who qualified for the homestead exemption. | ||||||
2 | (c) If the person qualifying for the exemption does not | ||||||
3 | occupy the qualified residence as of January 1 of the taxable | ||||||
4 | year, the exemption granted under this Section shall be | ||||||
5 | prorated on a monthly basis. The prorated exemption shall | ||||||
6 | apply beginning with the first complete month in which the | ||||||
7 | person occupies the qualified residence. | ||||||
8 | (d) Each taxpayer who has been granted an exemption under | ||||||
9 | this Section must reapply on an annual basis. Application must | ||||||
10 | be made during the application period in effect for the county | ||||||
11 | in which the property is located. The assessor or chief county | ||||||
12 | assessment officer may determine the eligibility of | ||||||
13 | residential property to receive the homestead exemption | ||||||
14 | provided by this Section by application, visual inspection, | ||||||
15 | questionnaire, or other reasonable methods. The determination | ||||||
16 | must be made in accordance with guidelines established by the | ||||||
17 | Department. | ||||||
18 | (e) The exemption under this Section is in addition to any | ||||||
19 | other homestead exemption provided in this Article 15. | ||||||
20 | Notwithstanding Sections 6 and 8 of the State Mandates Act, no | ||||||
21 | reimbursement by the State is required for the implementation | ||||||
22 | of any mandate created by this Section. | ||||||
23 | (f) As used in this Section: | ||||||
24 | "Fallen police officer or rescue worker" means an | ||||||
25 | individual who dies at any time prior to the last day of the | ||||||
26 | application period for the exemption under this Section for |
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1 | the taxable year for which the exemption is sought and who dies | ||||||
2 | either (i) as a result of or in the course of employment as a | ||||||
3 | police officer or (ii) while in the active service of a fire, | ||||||
4 | rescue, or emergency medical service. | ||||||
5 | "Fallen police officer or rescue worker" does not include | ||||||
6 | any individual whose death was the result of that individual's | ||||||
7 | own willful misconduct or abuse of alcohol or drugs. | ||||||
8 | "Qualified residence" means property in the State that was | ||||||
9 | used as the primary residence of the fallen police officer or | ||||||
10 | rescue worker at the time of his or her death. | ||||||
11 | ARTICLE 15. WASTEWATER | ||||||
12 | Section 15-1. The Property Tax Code is amended by changing | ||||||
13 | Section 11-145 and by adding Division 5 to Article 11 as | ||||||
14 | follows:
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15 | (35 ILCS 200/11-145)
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16 | Sec. 11-145.
Method of valuation for qualifying water | ||||||
17 | treatment
facilities. To determine 33 1/3% of the fair cash | ||||||
18 | value of any qualifying
water treatment facility in assessing | ||||||
19 | the facility, the Department shall take
into consideration the | ||||||
20 | probable net value that could be realized by the owner
if the | ||||||
21 | facility were removed and sold at a fair, voluntary sale, | ||||||
22 | giving due
account to the expense of removal, site | ||||||
23 | restoration, and transportation. The
net value shall be |
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1 | considered to be 33 1/3% of fair cash value. The valuation | ||||||
2 | under this Section applies only to the qualifying water | ||||||
3 | treatment facility itself and not to the land on which the | ||||||
4 | facility is located.
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5 | (Source: P.A. 92-278, eff. 1-1-02.)
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6 | (35 ILCS 200/Art. 11 Div. 5 heading new) | ||||||
7 | Division 5. Regional wastewater facilities | ||||||
8 | (35 ILCS 200/11-175 new) | ||||||
9 | Sec. 11-175. Legislative findings. The General Assembly | ||||||
10 | finds that it is the policy of the State to ensure and | ||||||
11 | encourage the availability of means for the safe collection, | ||||||
12 | treatment, and disposal of domestic, commercial, and | ||||||
13 | industrial sewage and waste for our cities, villages, towns, | ||||||
14 | and rural residents and that it has become increasingly | ||||||
15 | difficult and cost prohibitive for smaller cities, towns, and | ||||||
16 | villages to construct, maintain, or operate, to current | ||||||
17 | standards, wastewater facilities. The General Assembly further | ||||||
18 | finds that regional facilities capable of serving several | ||||||
19 | cities, villages, towns, municipal joint sewage treatment | ||||||
20 | agencies, municipal sewer commissions, sanitary districts, and | ||||||
21 | rural wastewater companies offer a viable economic solution to | ||||||
22 | this concern. For these reasons, the General Assembly declares | ||||||
23 | it to be the policy of the State to encourage the construction | ||||||
24 | and operation of regional wastewater facilities capable of |
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1 | providing for the safe collection, treatment, and disposal of | ||||||
2 | domestic, commercial, and industrial sewage and waste for | ||||||
3 | cities, villages, towns, municipal joint sewage treatment | ||||||
4 | agencies, municipal sewer commissions, sanitary districts, and | ||||||
5 | rural wastewater companies thereby relieving the burden on | ||||||
6 | those entities and their citizens from constructing and | ||||||
7 | maintaining their own individual wastewater facilities. | ||||||
8 | (35 ILCS 200/11-180 new) | ||||||
9 | Sec. 11-180. Definitions. As used in this Division: | ||||||
10 | "Department" means the Department of Revenue. | ||||||
11 | "Municipal joint sewage treatment agency" means a | ||||||
12 | municipal joint sewage treatment agency organized and existing | ||||||
13 | under the Intergovernmental Cooperation Act. | ||||||
14 | "Municipal sewer commission" means a sewer commission | ||||||
15 | organized and existing under Division 136 of Article 11 | ||||||
16 | Illinois Municipal Code. | ||||||
17 | "Not-for-profit corporation" means an Illinois corporation | ||||||
18 | organized and existing under the General Not For Profit | ||||||
19 | Corporation Act of 1986 that is in good standing with the State | ||||||
20 | and has been granted status as an exempt organization under | ||||||
21 | Section 501(c) of the Internal Revenue Code or any successor | ||||||
22 | or similar provision of the Internal Revenue Code. | ||||||
23 | "Qualifying wastewater facility" means a wastewater | ||||||
24 | facility that collects, treats, or disposes of domestic, | ||||||
25 | commercial, and industrial sewage and waste on behalf of the |
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1 | corporation's members on a mutual or cooperative and | ||||||
2 | not-for-profit basis and that is owned by a not-for-profit | ||||||
3 | corporation whose members consist exclusively of one or more | ||||||
4 | incorporated cities, villages, or towns of this State, | ||||||
5 | municipal joint sewage treatment agencies, municipal sewer | ||||||
6 | commissions, sanitary districts, or rural wastewater | ||||||
7 | companies. | ||||||
8 | "Rural wastewater company" means a not-for-profit | ||||||
9 | corporation whose primary purpose is to own, maintain, and | ||||||
10 | operate a system for the collection, treatment, and disposal | ||||||
11 | of sewage and industrial waste from residences, farms, or | ||||||
12 | businesses exclusively in the State of Illinois and not | ||||||
13 | otherwise served by any city, village, town, municipal joint | ||||||
14 | sewage treatment agency, municipal sewer commission, or | ||||||
15 | sanitary district. | ||||||
16 | "Sanitary district" means a sanitary district organized | ||||||
17 | and existing under the Sanitary District Act of 1907. | ||||||
18 | "Wastewater facility" means a plant or facility whose | ||||||
19 | primary function is to collect, treat, or dispose of domestic, | ||||||
20 | commercial, and industrial sewage and waste, together with all | ||||||
21 | other real and personal property reasonably necessary to | ||||||
22 | collect, treat, or dispose of the sewage and waste. | ||||||
23 | (35 ILCS 200/11-185 new) | ||||||
24 | Sec. 11-185. Valuation of qualifying wastewater | ||||||
25 | facilities. For purposes of computing the assessed valuation, |
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1 | qualifying wastewater facilities shall be valued at 33 1/3% of | ||||||
2 | the fair cash value of the facility. To determine 33 1/3% of | ||||||
3 | the fair cash value of a qualifying wastewater facility, the | ||||||
4 | Department shall take into consideration the probable net | ||||||
5 | value that could be realized by the owner if the facility were | ||||||
6 | removed and sold at a fair, voluntary sale, giving due account | ||||||
7 | to the expenses incurred for removal, site restoration, and | ||||||
8 | transportation. The valuation under this Section applies only | ||||||
9 | to the qualifying wastewater facility itself and not to the | ||||||
10 | land on which the facility is located. | ||||||
11 | (35 ILCS 200/11-190 new) | ||||||
12 | Sec. 11-190. Exclusion of for-profit wastewater | ||||||
13 | facilities. This Division does not apply to a wastewater | ||||||
14 | facility that collects, treats, or disposes of domestic, | ||||||
15 | commercial, and industrial sewage and waste for profit. | ||||||
16 | (35 ILCS 200/11-195 new) | ||||||
17 | Sec. 11-195. Assessment authority. For assessment | ||||||
18 | purposes, a qualifying wastewater facility shall provide proof | ||||||
19 | of a valid facility number issued by the Illinois | ||||||
20 | Environmental Protection Agency and shall be assessed by the | ||||||
21 | Department. | ||||||
22 | (35 ILCS 200/11-200 new) | ||||||
23 | Sec. 11-200. Application procedure; assessment by the |
| |||||||
| |||||||
1 | Department. Applications for assessment as a qualifying | ||||||
2 | wastewater facility shall be filed with the Department in the | ||||||
3 | manner and form prescribed by the Department. The application | ||||||
4 | shall contain appropriate documentation that the applicant has | ||||||
5 | been issued a valid facility number by the Illinois | ||||||
6 | Environmental Protection Agency and is entitled to tax | ||||||
7 | treatment under this Division. The effective date of an | ||||||
8 | assessment shall be on the January 1 preceding the date of | ||||||
9 | approval by the Department or preceding the date construction | ||||||
10 | or installation of the facility commences, whichever is later. | ||||||
11 | (35 ILCS 200/11-205 new) | ||||||
12 | Sec. 11-205. Procedures for assessment; judicial review. | ||||||
13 | Proceedings for assessment or reassessment of property | ||||||
14 | certified to be a qualifying wastewater facility shall be | ||||||
15 | conducted in accordance with procedural rules adopted by the | ||||||
16 | Department and in conformity with this Code. | ||||||
17 | Any applicant or holder aggrieved by the issuance, refusal | ||||||
18 | to issue, denial, revocation, modification, or restriction of | ||||||
19 | an assessment as a qualifying wastewater facility may appeal | ||||||
20 | the final administrative decision of the Department of Revenue | ||||||
21 | under the Administrative Review Law. | ||||||
22 | (35 ILCS 200/11-210 new) | ||||||
23 | Sec. 11-210. Rulemaking. The Department may adopt rules | ||||||
24 | for the implementation of this Division. |
| |||||||
| |||||||
1 | ARTICLE 20. PARK DISTRICTS | ||||||
2 | Section 20-1. The Property Tax Code is amended by changing | ||||||
3 | Section 18-185 as follows:
| ||||||
4 | (35 ILCS 200/18-185)
| ||||||
5 | Sec. 18-185. Short title; definitions. This Division 5 | ||||||
6 | may be cited as the
Property Tax Extension Limitation Law. As | ||||||
7 | used in this Division 5:
| ||||||
8 | "Consumer Price Index" means the Consumer Price Index for | ||||||
9 | All Urban
Consumers for all items published by the United | ||||||
10 | States Department of Labor.
| ||||||
11 | "Extension limitation" means (a) the lesser of 5% or the | ||||||
12 | percentage increase
in the Consumer Price Index during the | ||||||
13 | 12-month calendar year preceding the
levy year or (b) the rate | ||||||
14 | of increase approved by voters under Section 18-205.
| ||||||
15 | "Affected county" means a county of 3,000,000 or more | ||||||
16 | inhabitants or a
county contiguous to a county of 3,000,000 or | ||||||
17 | more inhabitants.
| ||||||
18 | "Taxing district" has the same meaning provided in Section | ||||||
19 | 1-150, except as
otherwise provided in this Section. For the | ||||||
20 | 1991 through 1994 levy years only,
"taxing district" includes | ||||||
21 | only each non-home rule taxing district having the
majority of | ||||||
22 | its
1990 equalized assessed value within any county or | ||||||
23 | counties contiguous to a
county with 3,000,000 or more |
| |||||||
| |||||||
1 | inhabitants. Beginning with the 1995 levy
year, "taxing | ||||||
2 | district" includes only each non-home rule taxing district
| ||||||
3 | subject to this Law before the 1995 levy year and each non-home | ||||||
4 | rule
taxing district not subject to this Law before the 1995 | ||||||
5 | levy year having the
majority of its 1994 equalized assessed | ||||||
6 | value in an affected county or
counties. Beginning with the | ||||||
7 | levy year in
which this Law becomes applicable to a taxing | ||||||
8 | district as
provided in Section 18-213, "taxing district" also | ||||||
9 | includes those taxing
districts made subject to this Law as | ||||||
10 | provided in Section 18-213.
| ||||||
11 | "Aggregate extension" for taxing districts to which this | ||||||
12 | Law applied before
the 1995 levy year means the annual | ||||||
13 | corporate extension for the taxing
district and those special | ||||||
14 | purpose extensions that are made annually for
the taxing | ||||||
15 | district, excluding special purpose extensions: (a) made for | ||||||
16 | the
taxing district to pay interest or principal on general | ||||||
17 | obligation bonds
that were approved by referendum; (b) made | ||||||
18 | for any taxing district to pay
interest or principal on | ||||||
19 | general obligation bonds issued before October 1,
1991; (c) | ||||||
20 | made for any taxing district to pay interest or principal on | ||||||
21 | bonds
issued to refund or continue to refund those bonds | ||||||
22 | issued before October 1,
1991; (d)
made for any taxing | ||||||
23 | district to pay interest or principal on bonds
issued to | ||||||
24 | refund or continue to refund bonds issued after October 1, | ||||||
25 | 1991 that
were approved by referendum; (e)
made for any taxing | ||||||
26 | district to pay interest
or principal on revenue bonds issued |
| |||||||
| |||||||
1 | before October 1, 1991 for payment of
which a property tax levy | ||||||
2 | or the full faith and credit of the unit of local
government is | ||||||
3 | pledged; however, a tax for the payment of interest or | ||||||
4 | principal
on those bonds shall be made only after the | ||||||
5 | governing body of the unit of local
government finds that all | ||||||
6 | other sources for payment are insufficient to make
those | ||||||
7 | payments; (f) made for payments under a building commission | ||||||
8 | lease when
the lease payments are for the retirement of bonds | ||||||
9 | issued by the commission
before October 1, 1991, to pay for the | ||||||
10 | building project; (g) made for payments
due under installment | ||||||
11 | contracts entered into before October 1, 1991;
(h) made for | ||||||
12 | payments of principal and interest on bonds issued under the
| ||||||
13 | Metropolitan Water Reclamation District Act to finance | ||||||
14 | construction projects
initiated before October 1, 1991; (i) | ||||||
15 | made for payments of principal and
interest on limited bonds, | ||||||
16 | as defined in Section 3 of the Local Government Debt
Reform | ||||||
17 | Act, in an amount not to exceed the debt service extension base | ||||||
18 | less
the amount in items (b), (c), (e), and (h) of this | ||||||
19 | definition for
non-referendum obligations, except obligations | ||||||
20 | initially issued pursuant to
referendum; (j) made for payments | ||||||
21 | of principal and interest on bonds
issued under Section 15 of | ||||||
22 | the Local Government Debt Reform Act; (k)
made
by a school | ||||||
23 | district that participates in the Special Education District | ||||||
24 | of
Lake County, created by special education joint agreement | ||||||
25 | under Section
10-22.31 of the School Code, for payment of the | ||||||
26 | school district's share of the
amounts required to be |
| |||||||
| |||||||
1 | contributed by the Special Education District of Lake
County | ||||||
2 | to the Illinois Municipal Retirement Fund under Article 7 of | ||||||
3 | the
Illinois Pension Code; the amount of any extension under | ||||||
4 | this item (k) shall be
certified by the school district to the | ||||||
5 | county clerk; (l) made to fund
expenses of providing joint | ||||||
6 | recreational programs for persons with disabilities under
| ||||||
7 | Section 5-8 of
the
Park District Code or Section 11-95-14 of | ||||||
8 | the Illinois Municipal Code; (m) made for temporary relocation | ||||||
9 | loan repayment purposes pursuant to Sections 2-3.77 and | ||||||
10 | 17-2.2d of the School Code; (n) made for payment of principal | ||||||
11 | and interest on any bonds issued under the authority of | ||||||
12 | Section 17-2.2d of the School Code; (o) made for contributions | ||||||
13 | to a firefighter's pension fund created under Article 4 of the | ||||||
14 | Illinois Pension Code, to the extent of the amount certified | ||||||
15 | under item (5) of Section 4-134 of the Illinois Pension Code; | ||||||
16 | and (p) made for road purposes in the first year after a | ||||||
17 | township assumes the rights, powers, duties, assets, property, | ||||||
18 | liabilities, obligations, and
responsibilities of a road | ||||||
19 | district abolished under the provisions of Section 6-133 of | ||||||
20 | the Illinois Highway Code ; and (q) made for aquarium or museum | ||||||
21 | purposes by a park district or municipality under the Park | ||||||
22 | District and Municipal Aquarium and Museum Act .
| ||||||
23 | "Aggregate extension" for the taxing districts to which | ||||||
24 | this Law did not
apply before the 1995 levy year (except taxing | ||||||
25 | districts subject to this Law
in
accordance with Section | ||||||
26 | 18-213) means the annual corporate extension for the
taxing |
| |||||||
| |||||||
1 | district and those special purpose extensions that are made | ||||||
2 | annually for
the taxing district, excluding special purpose | ||||||
3 | extensions: (a) made for the
taxing district to pay interest | ||||||
4 | or principal on general obligation bonds that
were approved by | ||||||
5 | referendum; (b) made for any taxing district to pay interest
| ||||||
6 | or principal on general obligation bonds issued before March | ||||||
7 | 1, 1995; (c) made
for any taxing district to pay interest or | ||||||
8 | principal on bonds issued to refund
or continue to refund | ||||||
9 | those bonds issued before March 1, 1995; (d) made for any
| ||||||
10 | taxing district to pay interest or principal on bonds issued | ||||||
11 | to refund or
continue to refund bonds issued after March 1, | ||||||
12 | 1995 that were approved by
referendum; (e) made for any taxing | ||||||
13 | district to pay interest or principal on
revenue bonds issued | ||||||
14 | before March 1, 1995 for payment of which a property tax
levy | ||||||
15 | or the full faith and credit of the unit of local government is | ||||||
16 | pledged;
however, a tax for the payment of interest or | ||||||
17 | principal on those bonds shall be
made only after the | ||||||
18 | governing body of the unit of local government finds that
all | ||||||
19 | other sources for payment are insufficient to make those | ||||||
20 | payments; (f) made
for payments under a building commission | ||||||
21 | lease when the lease payments are for
the retirement of bonds | ||||||
22 | issued by the commission before March 1, 1995 to
pay for the | ||||||
23 | building project; (g) made for payments due under installment
| ||||||
24 | contracts entered into before March 1, 1995; (h) made for | ||||||
25 | payments of
principal and interest on bonds issued under the | ||||||
26 | Metropolitan Water Reclamation
District Act to finance |
| |||||||
| |||||||
1 | construction projects initiated before October 1,
1991; (h-4) | ||||||
2 | made for stormwater management purposes by the Metropolitan | ||||||
3 | Water Reclamation District of Greater Chicago under Section 12 | ||||||
4 | of the Metropolitan Water Reclamation District Act; (h-8) made | ||||||
5 | for payments of principal and interest on bonds issued under | ||||||
6 | Section 9.6a of the Metropolitan Water Reclamation District | ||||||
7 | Act to make contributions to the pension fund established | ||||||
8 | under Article 13 of the Illinois Pension Code; (i) made for | ||||||
9 | payments of principal and interest on limited bonds,
as | ||||||
10 | defined in Section 3 of the Local Government Debt Reform Act, | ||||||
11 | in an amount
not to exceed the debt service extension base less | ||||||
12 | the amount in items (b),
(c), and (e) of this definition for | ||||||
13 | non-referendum obligations, except
obligations initially | ||||||
14 | issued pursuant to referendum and bonds described in
| ||||||
15 | subsections (h) and (h-8) of this definition; (j) made for | ||||||
16 | payments of
principal and interest on bonds issued under | ||||||
17 | Section 15 of the Local Government
Debt Reform Act; (k) made | ||||||
18 | for payments of principal and interest on bonds
authorized by | ||||||
19 | Public Act 88-503 and issued under Section 20a of the Chicago
| ||||||
20 | Park District Act for aquarium or
museum projects and bonds | ||||||
21 | issued under Section 20a of the Chicago Park District Act for | ||||||
22 | the purpose of making contributions to the pension fund | ||||||
23 | established under Article 12 of the Illinois Pension Code; (l) | ||||||
24 | made for payments of principal and interest on
bonds
| ||||||
25 | authorized by Public Act 87-1191 or 93-601 and (i) issued | ||||||
26 | pursuant to Section 21.2 of the Cook County Forest
Preserve |
| |||||||
| |||||||
1 | District Act, (ii) issued under Section 42 of the Cook County
| ||||||
2 | Forest Preserve District Act for zoological park projects, or | ||||||
3 | (iii) issued
under Section 44.1 of the Cook County Forest | ||||||
4 | Preserve District Act for
botanical gardens projects; (m) made
| ||||||
5 | pursuant
to Section 34-53.5 of the School Code, whether levied | ||||||
6 | annually or not;
(n) made to fund expenses of providing joint | ||||||
7 | recreational programs for persons with disabilities under | ||||||
8 | Section 5-8 of the Park
District Code or Section 11-95-14 of | ||||||
9 | the Illinois Municipal Code;
(o) made by the
Chicago Park
| ||||||
10 | District for recreational programs for persons with | ||||||
11 | disabilities under subsection (c) of
Section
7.06 of the | ||||||
12 | Chicago Park District Act; (p) made for contributions to a | ||||||
13 | firefighter's pension fund created under Article 4 of the | ||||||
14 | Illinois Pension Code, to the extent of the amount certified | ||||||
15 | under item (5) of Section 4-134 of the Illinois Pension Code; | ||||||
16 | (q) made by Ford Heights School District 169 under Section | ||||||
17 | 17-9.02 of the School Code; and (r) made for the purpose of | ||||||
18 | making employer contributions to the Public School Teachers' | ||||||
19 | Pension and Retirement Fund of Chicago under Section 34-53 of | ||||||
20 | the School Code ; and (s) made for aquarium or museum purposes | ||||||
21 | by a park district or municipality under the Park District and | ||||||
22 | Municipal Aquarium and Museum Act .
| ||||||
23 | "Aggregate extension" for all taxing districts to which | ||||||
24 | this Law applies in
accordance with Section 18-213, except for | ||||||
25 | those taxing districts subject to
paragraph (2) of subsection | ||||||
26 | (e) of Section 18-213, means the annual corporate
extension |
| |||||||
| |||||||
1 | for the
taxing district and those special purpose extensions | ||||||
2 | that are made annually for
the taxing district, excluding | ||||||
3 | special purpose extensions: (a) made for the
taxing district | ||||||
4 | to pay interest or principal on general obligation bonds that
| ||||||
5 | were approved by referendum; (b) made for any taxing district | ||||||
6 | to pay interest
or principal on general obligation bonds | ||||||
7 | issued before the date on which the
referendum making this
Law | ||||||
8 | applicable to the taxing district is held; (c) made
for any | ||||||
9 | taxing district to pay interest or principal on bonds issued | ||||||
10 | to refund
or continue to refund those bonds issued before the | ||||||
11 | date on which the
referendum making this Law
applicable to the | ||||||
12 | taxing district is held;
(d) made for any
taxing district to | ||||||
13 | pay interest or principal on bonds issued to refund or
| ||||||
14 | continue to refund bonds issued after the date on which the | ||||||
15 | referendum making
this Law
applicable to the taxing district | ||||||
16 | is held if the bonds were approved by
referendum after the date | ||||||
17 | on which the referendum making this Law
applicable to the | ||||||
18 | taxing district is held; (e) made for any
taxing district to | ||||||
19 | pay interest or principal on
revenue bonds issued before the | ||||||
20 | date on which the referendum making this Law
applicable to the
| ||||||
21 | taxing district is held for payment of which a property tax
| ||||||
22 | levy or the full faith and credit of the unit of local | ||||||
23 | government is pledged;
however, a tax for the payment of | ||||||
24 | interest or principal on those bonds shall be
made only after | ||||||
25 | the governing body of the unit of local government finds that
| ||||||
26 | all other sources for payment are insufficient to make those |
| |||||||
| |||||||
1 | payments; (f) made
for payments under a building commission | ||||||
2 | lease when the lease payments are for
the retirement of bonds | ||||||
3 | issued by the commission before the date on which the
| ||||||
4 | referendum making this
Law applicable to the taxing district | ||||||
5 | is held to
pay for the building project; (g) made for payments | ||||||
6 | due under installment
contracts entered into before the date | ||||||
7 | on which the referendum making this Law
applicable to
the | ||||||
8 | taxing district is held;
(h) made for payments
of principal | ||||||
9 | and interest on limited bonds,
as defined in Section 3 of the | ||||||
10 | Local Government Debt Reform Act, in an amount
not to exceed | ||||||
11 | the debt service extension base less the amount in items (b),
| ||||||
12 | (c), and (e) of this definition for non-referendum | ||||||
13 | obligations, except
obligations initially issued pursuant to | ||||||
14 | referendum; (i) made for payments
of
principal and interest on | ||||||
15 | bonds issued under Section 15 of the Local Government
Debt | ||||||
16 | Reform Act;
(j)
made for a qualified airport authority to pay | ||||||
17 | interest or principal on
general obligation bonds issued for | ||||||
18 | the purpose of paying obligations due
under, or financing | ||||||
19 | airport facilities required to be acquired, constructed,
| ||||||
20 | installed or equipped pursuant to, contracts entered into | ||||||
21 | before March
1, 1996 (but not including any amendments to such | ||||||
22 | a contract taking effect on
or after that date); (k) made to | ||||||
23 | fund expenses of providing joint
recreational programs for | ||||||
24 | persons with disabilities under Section 5-8 of
the
Park | ||||||
25 | District Code or Section 11-95-14 of the Illinois Municipal | ||||||
26 | Code; (l) made for contributions to a firefighter's pension |
| |||||||
| |||||||
1 | fund created under Article 4 of the Illinois Pension Code, to | ||||||
2 | the extent of the amount certified under item (5) of Section | ||||||
3 | 4-134 of the Illinois Pension Code; and (m) made for the taxing | ||||||
4 | district to pay interest or principal on general obligation | ||||||
5 | bonds issued pursuant to Section 19-3.10 of the School Code ; | ||||||
6 | and (n) made for aquarium or museum purposes by a park district | ||||||
7 | or municipality under the Park District and Municipal Aquarium | ||||||
8 | and Museum Act .
| ||||||
9 | "Aggregate extension" for all taxing districts to which | ||||||
10 | this Law applies in
accordance with paragraph (2) of | ||||||
11 | subsection (e) of Section 18-213 means the
annual corporate | ||||||
12 | extension for the
taxing district and those special purpose | ||||||
13 | extensions that are made annually for
the taxing district, | ||||||
14 | excluding special purpose extensions: (a) made for the
taxing | ||||||
15 | district to pay interest or principal on general obligation | ||||||
16 | bonds that
were approved by referendum; (b) made for any | ||||||
17 | taxing district to pay interest
or principal on general | ||||||
18 | obligation bonds issued before March 7, 1997 (the effective | ||||||
19 | date of Public Act 89-718);
(c) made
for any taxing district to | ||||||
20 | pay interest or principal on bonds issued to refund
or | ||||||
21 | continue to refund those bonds issued before March 7, 1997 | ||||||
22 | (the effective date
of Public Act 89-718);
(d) made for any
| ||||||
23 | taxing district to pay interest or principal on bonds issued | ||||||
24 | to refund or
continue to refund bonds issued after March 7, | ||||||
25 | 1997 (the effective date of Public Act 89-718) if the bonds | ||||||
26 | were approved by referendum after March 7, 1997 (the effective |
| |||||||
| |||||||
1 | date of Public Act 89-718);
(e) made for any
taxing district to | ||||||
2 | pay interest or principal on
revenue bonds issued before March | ||||||
3 | 7, 1997 (the effective date of Public Act 89-718)
for payment | ||||||
4 | of which a property tax
levy or the full faith and credit of | ||||||
5 | the unit of local government is pledged;
however, a tax for the | ||||||
6 | payment of interest or principal on those bonds shall be
made | ||||||
7 | only after the governing body of the unit of local government | ||||||
8 | finds that
all other sources for payment are insufficient to | ||||||
9 | make those payments; (f) made
for payments under a building | ||||||
10 | commission lease when the lease payments are for
the | ||||||
11 | retirement of bonds issued by the commission before March 7, | ||||||
12 | 1997 (the effective date
of Public Act 89-718)
to
pay for the | ||||||
13 | building project; (g) made for payments due under installment
| ||||||
14 | contracts entered into before March 7, 1997 (the effective | ||||||
15 | date of Public Act 89-718);
(h) made for payments
of principal | ||||||
16 | and interest on limited bonds,
as defined in Section 3 of the | ||||||
17 | Local Government Debt Reform Act, in an amount
not to exceed | ||||||
18 | the debt service extension base less the amount in items (b),
| ||||||
19 | (c), and (e) of this definition for non-referendum | ||||||
20 | obligations, except
obligations initially issued pursuant to | ||||||
21 | referendum; (i) made for payments
of
principal and interest on | ||||||
22 | bonds issued under Section 15 of the Local Government
Debt | ||||||
23 | Reform Act;
(j)
made for a qualified airport authority to pay | ||||||
24 | interest or principal on
general obligation bonds issued for | ||||||
25 | the purpose of paying obligations due
under, or financing | ||||||
26 | airport facilities required to be acquired, constructed,
|
| |||||||
| |||||||
1 | installed or equipped pursuant to, contracts entered into | ||||||
2 | before March
1, 1996 (but not including any amendments to such | ||||||
3 | a contract taking effect on
or after that date); (k) made to | ||||||
4 | fund expenses of providing joint
recreational programs for | ||||||
5 | persons with disabilities under Section 5-8 of
the
Park | ||||||
6 | District Code or Section 11-95-14 of the Illinois Municipal | ||||||
7 | Code; and (l) made for contributions to a firefighter's | ||||||
8 | pension fund created under Article 4 of the Illinois Pension | ||||||
9 | Code, to the extent of the amount certified under item (5) of | ||||||
10 | Section 4-134 of the Illinois Pension Code ; and (m) made for | ||||||
11 | aquarium or museum purposes by a park district or municipality | ||||||
12 | under the Park District and Municipal Aquarium and Museum Act .
| ||||||
13 | "Debt service extension base" means an amount equal to | ||||||
14 | that portion of the
extension for a taxing district for the | ||||||
15 | 1994 levy year, or for those taxing
districts subject to this | ||||||
16 | Law in accordance with Section 18-213, except for
those | ||||||
17 | subject to paragraph (2) of subsection (e) of Section 18-213, | ||||||
18 | for the
levy
year in which the referendum making this Law | ||||||
19 | applicable to the taxing district
is held, or for those taxing | ||||||
20 | districts subject to this Law in accordance with
paragraph (2) | ||||||
21 | of subsection (e) of Section 18-213 for the 1996 levy year,
| ||||||
22 | constituting an
extension for payment of principal and | ||||||
23 | interest on bonds issued by the taxing
district without | ||||||
24 | referendum, but not including excluded non-referendum bonds. | ||||||
25 | For park districts (i) that were first
subject to this Law in | ||||||
26 | 1991 or 1995 and (ii) whose extension for the 1994 levy
year |
| |||||||
| |||||||
1 | for the payment of principal and interest on bonds issued by | ||||||
2 | the park
district without referendum (but not including | ||||||
3 | excluded non-referendum bonds)
was less than 51% of the amount | ||||||
4 | for the 1991 levy year constituting an
extension for payment | ||||||
5 | of principal and interest on bonds issued by the park
district | ||||||
6 | without referendum (but not including excluded non-referendum | ||||||
7 | bonds),
"debt service extension base" means an amount equal to | ||||||
8 | that portion of the
extension for the 1991 levy year | ||||||
9 | constituting an extension for payment of
principal and | ||||||
10 | interest on bonds issued by the park district without | ||||||
11 | referendum
(but not including excluded non-referendum bonds). | ||||||
12 | A debt service extension base established or increased at any | ||||||
13 | time pursuant to any provision of this Law, except Section | ||||||
14 | 18-212, shall be increased each year commencing with the later | ||||||
15 | of (i) the 2009 levy year or (ii) the first levy year in which | ||||||
16 | this Law becomes applicable to the taxing district, by the | ||||||
17 | lesser of 5% or the percentage increase in the Consumer Price | ||||||
18 | Index during the 12-month calendar year preceding the levy | ||||||
19 | year. The debt service extension
base may be established or | ||||||
20 | increased as provided under Section 18-212.
"Excluded | ||||||
21 | non-referendum bonds" means (i) bonds authorized by Public
Act | ||||||
22 | 88-503 and issued under Section 20a of the Chicago Park | ||||||
23 | District Act for
aquarium and museum projects; (ii) bonds | ||||||
24 | issued under Section 15 of the
Local Government Debt Reform | ||||||
25 | Act; or (iii) refunding obligations issued
to refund or to | ||||||
26 | continue to refund obligations initially issued pursuant to
|
| |||||||
| |||||||
1 | referendum.
| ||||||
2 | "Special purpose extensions" include, but are not limited | ||||||
3 | to, extensions
for levies made on an annual basis for | ||||||
4 | unemployment and workers'
compensation, self-insurance, | ||||||
5 | contributions to pension plans, and extensions
made pursuant | ||||||
6 | to Section 6-601 of the Illinois Highway Code for a road
| ||||||
7 | district's permanent road fund whether levied annually or not. | ||||||
8 | The
extension for a special service area is not included in the
| ||||||
9 | aggregate extension.
| ||||||
10 | "Aggregate extension base" means the taxing district's | ||||||
11 | last preceding
aggregate extension as adjusted under Sections | ||||||
12 | 18-135, 18-215,
18-230, 18-206, and 18-233. Beginning with | ||||||
13 | levy year 2022, for taxing districts that are specified in | ||||||
14 | Section 18-190.7, the taxing district's aggregate extension | ||||||
15 | base shall be calculated as provided in Section 18-190.7.
An | ||||||
16 | adjustment under Section 18-135 shall be made for the 2007 | ||||||
17 | levy year and all subsequent levy years whenever one or more | ||||||
18 | counties within which a taxing district is located (i) used | ||||||
19 | estimated valuations or rates when extending taxes in the | ||||||
20 | taxing district for the last preceding levy year that resulted | ||||||
21 | in the over or under extension of taxes, or (ii) increased or | ||||||
22 | decreased the tax extension for the last preceding levy year | ||||||
23 | as required by Section 18-135(c). Whenever an adjustment is | ||||||
24 | required under Section 18-135, the aggregate extension base of | ||||||
25 | the taxing district shall be equal to the amount that the | ||||||
26 | aggregate extension of the taxing district would have been for |
| |||||||
| |||||||
1 | the last preceding levy year if either or both (i) actual, | ||||||
2 | rather than estimated, valuations or rates had been used to | ||||||
3 | calculate the extension of taxes for the last levy year, or | ||||||
4 | (ii) the tax extension for the last preceding levy year had not | ||||||
5 | been adjusted as required by subsection (c) of Section 18-135.
| ||||||
6 | Notwithstanding any other provision of law, for levy year | ||||||
7 | 2012, the aggregate extension base for West Northfield School | ||||||
8 | District No. 31 in Cook County shall be $12,654,592. | ||||||
9 | Notwithstanding any other provision of law, for levy year | ||||||
10 | 2022, the aggregate extension base of a home equity assurance | ||||||
11 | program that levied at least $1,000,000 in property taxes in | ||||||
12 | levy year 2019 or 2020 under the Home Equity Assurance Act | ||||||
13 | shall be the amount that the program's aggregate extension | ||||||
14 | base for levy year 2021 would have been if the program had | ||||||
15 | levied a property tax for levy year 2021. | ||||||
16 | "Levy year" has the same meaning as "year" under Section
| ||||||
17 | 1-155.
| ||||||
18 | "New property" means (i) the assessed value, after final | ||||||
19 | board of review or
board of appeals action, of new | ||||||
20 | improvements or additions to existing
improvements on any | ||||||
21 | parcel of real property that increase the assessed value of
| ||||||
22 | that real property during the levy year multiplied by the | ||||||
23 | equalization factor
issued by the Department under Section | ||||||
24 | 17-30, (ii) the assessed value, after
final board of review or | ||||||
25 | board of appeals action, of real property not exempt
from real | ||||||
26 | estate taxation, which real property was exempt from real |
| |||||||
| |||||||
1 | estate
taxation for any portion of the immediately preceding | ||||||
2 | levy year, multiplied by
the equalization factor issued by the | ||||||
3 | Department under Section 17-30, including the assessed value, | ||||||
4 | upon final stabilization of occupancy after new construction | ||||||
5 | is complete, of any real property located within the | ||||||
6 | boundaries of an otherwise or previously exempt military | ||||||
7 | reservation that is intended for residential use and owned by | ||||||
8 | or leased to a private corporation or other entity,
(iii) in | ||||||
9 | counties that classify in accordance with Section 4 of Article
| ||||||
10 | IX of the
Illinois Constitution, an incentive property's | ||||||
11 | additional assessed value
resulting from a
scheduled increase | ||||||
12 | in the level of assessment as applied to the first year
final | ||||||
13 | board of
review market value, and (iv) any increase in | ||||||
14 | assessed value due to oil or gas production from an oil or gas | ||||||
15 | well required to be permitted under the Hydraulic Fracturing | ||||||
16 | Regulatory Act that was not produced in or accounted for | ||||||
17 | during the previous levy year.
In addition, the county clerk | ||||||
18 | in a county containing a population of
3,000,000 or more shall | ||||||
19 | include in the 1997
recovered tax increment value for any | ||||||
20 | school district, any recovered tax
increment value that was | ||||||
21 | applicable to the 1995 tax year calculations.
| ||||||
22 | "Qualified airport authority" means an airport authority | ||||||
23 | organized under
the Airport Authorities Act and located in a | ||||||
24 | county bordering on the State of
Wisconsin and having a | ||||||
25 | population in excess of 200,000 and not greater than
500,000.
| ||||||
26 | "Recovered tax increment value" means, except as otherwise |
| |||||||
| |||||||
1 | provided in this
paragraph, the amount of the current year's | ||||||
2 | equalized assessed value, in the
first year after a | ||||||
3 | municipality terminates
the designation of an area as a | ||||||
4 | redevelopment project area previously
established under the | ||||||
5 | Tax Increment Allocation Redevelopment Act in the Illinois
| ||||||
6 | Municipal Code, previously established under the Industrial | ||||||
7 | Jobs Recovery Law
in the Illinois Municipal Code, previously | ||||||
8 | established under the Economic Development Project Area Tax | ||||||
9 | Increment Act of 1995, or previously established under the | ||||||
10 | Economic
Development Area Tax Increment Allocation Act, of | ||||||
11 | each taxable lot, block,
tract, or parcel of real property in | ||||||
12 | the redevelopment project area over and
above the initial | ||||||
13 | equalized assessed value of each property in the
redevelopment | ||||||
14 | project area.
For the taxes which are extended for the 1997 | ||||||
15 | levy year, the recovered tax
increment value for a non-home | ||||||
16 | rule taxing district that first became subject
to this Law for | ||||||
17 | the 1995 levy year because a majority of its 1994 equalized
| ||||||
18 | assessed value was in an affected county or counties shall be | ||||||
19 | increased if a
municipality terminated the designation of an | ||||||
20 | area in 1993 as a redevelopment
project area previously | ||||||
21 | established under the Tax Increment Allocation Redevelopment
| ||||||
22 | Act in the Illinois Municipal Code, previously established | ||||||
23 | under
the Industrial Jobs Recovery Law in the Illinois | ||||||
24 | Municipal Code, or previously
established under the Economic | ||||||
25 | Development Area Tax Increment Allocation Act,
by an amount | ||||||
26 | equal to the 1994 equalized assessed value of each taxable |
| |||||||
| |||||||
1 | lot,
block, tract, or parcel of real property in the | ||||||
2 | redevelopment project area over
and above the initial | ||||||
3 | equalized assessed value of each property in the
redevelopment | ||||||
4 | project area.
In the first year after a municipality
removes a | ||||||
5 | taxable lot, block, tract, or parcel of real property from a
| ||||||
6 | redevelopment project area established under the Tax Increment | ||||||
7 | Allocation Redevelopment
Act in the Illinois
Municipal Code, | ||||||
8 | the Industrial Jobs Recovery Law
in the Illinois Municipal | ||||||
9 | Code, or the Economic
Development Area Tax Increment | ||||||
10 | Allocation Act, "recovered tax increment value"
means the | ||||||
11 | amount of the current year's equalized assessed value of each | ||||||
12 | taxable
lot, block, tract, or parcel of real property removed | ||||||
13 | from the redevelopment
project area over and above the initial | ||||||
14 | equalized assessed value of that real
property before removal | ||||||
15 | from the redevelopment project area.
| ||||||
16 | Except as otherwise provided in this Section, "limiting | ||||||
17 | rate" means a
fraction the numerator of which is the last
| ||||||
18 | preceding aggregate extension base times an amount equal to | ||||||
19 | one plus the
extension limitation defined in this Section and | ||||||
20 | the denominator of which
is the current year's equalized | ||||||
21 | assessed value of all real property in the
territory under the | ||||||
22 | jurisdiction of the taxing district during the prior
levy | ||||||
23 | year. For those taxing districts that reduced their aggregate
| ||||||
24 | extension for the last preceding levy year, except for school | ||||||
25 | districts that reduced their extension for educational | ||||||
26 | purposes pursuant to Section 18-206, the highest aggregate |
| |||||||
| |||||||
1 | extension
in any of the last 3 preceding levy years shall be | ||||||
2 | used for the purpose of
computing the limiting rate. The | ||||||
3 | denominator shall not include new
property or the recovered | ||||||
4 | tax increment
value.
If a new rate, a rate decrease, or a | ||||||
5 | limiting rate increase has been approved at an election held | ||||||
6 | after March 21, 2006, then (i) the otherwise applicable | ||||||
7 | limiting rate shall be increased by the amount of the new rate | ||||||
8 | or shall be reduced by the amount of the rate decrease, as the | ||||||
9 | case may be, or (ii) in the case of a limiting rate increase, | ||||||
10 | the limiting rate shall be equal to the rate set forth
in the | ||||||
11 | proposition approved by the voters for each of the years | ||||||
12 | specified in the proposition, after
which the limiting rate of | ||||||
13 | the taxing district shall be calculated as otherwise provided. | ||||||
14 | In the case of a taxing district that obtained referendum | ||||||
15 | approval for an increased limiting rate on March 20, 2012, the | ||||||
16 | limiting rate for tax year 2012 shall be the rate that | ||||||
17 | generates the approximate total amount of taxes extendable for | ||||||
18 | that tax year, as set forth in the proposition approved by the | ||||||
19 | voters; this rate shall be the final rate applied by the county | ||||||
20 | clerk for the aggregate of all capped funds of the district for | ||||||
21 | tax year 2012.
| ||||||
22 | (Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21; | ||||||
23 | 102-519, eff. 8-20-21; 102-558, eff. 8-20-21; 102-707, eff. | ||||||
24 | 4-22-22; 102-813, eff. 5-13-22; 102-895, eff. 5-23-22; revised | ||||||
25 | 8-29-22.)
|
| |||||||
| |||||||
1 | Section 20-5. The Park District Code is amended by | ||||||
2 | changing Section 8-3 as follows:
| ||||||
3 | (70 ILCS 1205/8-3) (from Ch. 105, par. 8-3)
| ||||||
4 | Sec. 8-3.
All park districts shall retain and be vested | ||||||
5 | with all power and
authority contained in the Park District | ||||||
6 | and Municipal Aquarium and Museum Act an act entitled "An Act | ||||||
7 | concerning Aquariums and
Museums in Public Parks", approved | ||||||
8 | June 17, 1898, as amended .
| ||||||
9 | (Source: Laws 1951, p. 113.)
| ||||||
10 | Section 20-10. The Park District Aquarium and Museum Act | ||||||
11 | is amended by changing Sections 0.01, 1 and 2 as follows:
| ||||||
12 | (70 ILCS 1290/0.01) (from Ch. 105, par. 325h)
| ||||||
13 | Sec. 0.01. Short title. This Act may be cited as the
Park | ||||||
14 | District and Municipal Aquarium and Museum Act.
| ||||||
15 | (Source: P.A. 86-1324.)
| ||||||
16 | (70 ILCS 1290/1) (from Ch. 105, par. 326)
| ||||||
17 | Sec. 1. Erect, operate, and maintain aquariums and | ||||||
18 | museums. The corporate authorities of municipalities cities | ||||||
19 | and park districts having
control or supervision over any | ||||||
20 | public park or parks, including parks located on formerly | ||||||
21 | submerged land, are hereby authorized
to purchase, erect, and | ||||||
22 | maintain within any such public park or parks edifices to be |
| |||||||
| |||||||
1 | used
as aquariums or as museums of art, industry, science, or | ||||||
2 | natural or other
history, including presidential libraries, | ||||||
3 | centers, and museums, such aquariums and museums consisting of | ||||||
4 | all facilities for their collections, exhibitions, | ||||||
5 | programming, and associated initiatives, or to permit the | ||||||
6 | directors or trustees of any corporation or
society organized | ||||||
7 | for the construction or maintenance and operation of an
| ||||||
8 | aquarium or museum as hereinabove described to erect, enlarge, | ||||||
9 | ornament,
build, rebuild, rehabilitate, improve, maintain, and | ||||||
10 | operate its aquarium or
museum within any public park now or | ||||||
11 | hereafter under the control
or supervision of any municipality | ||||||
12 | city or park district, and to contract with any such
directors | ||||||
13 | or trustees of any such aquarium or museum relative to
the | ||||||
14 | erection, enlargement, ornamentation, building, rebuilding,
| ||||||
15 | rehabilitation, improvement, maintenance, ownership, and | ||||||
16 | operation of such aquarium or museum. Notwithstanding the | ||||||
17 | previous sentence, a municipality city or park district may | ||||||
18 | enter into a lease for an initial term not to exceed 99 years, | ||||||
19 | subject to renewal, allowing a corporation or society as | ||||||
20 | hereinabove described to erect,
enlarge, ornament, build, | ||||||
21 | rebuild, rehabilitate, improve, maintain, and operate its | ||||||
22 | aquarium or museum, together with grounds immediately adjacent | ||||||
23 | to such aquarium or museum, and to use, possess, and occupy | ||||||
24 | grounds surrounding such aquarium or museum as hereinabove | ||||||
25 | described for the purpose of beautifying and maintaining such | ||||||
26 | grounds in a manner consistent with the aquarium or museum's |
| |||||||
| |||||||
1 | purpose, and on the conditions that (1) the public is allowed | ||||||
2 | access to such grounds in a manner consistent with its access | ||||||
3 | to other public parks, and (2) the municipality city or park | ||||||
4 | district retains a reversionary interest in any improvements | ||||||
5 | made by the corporation or society on the grounds, including | ||||||
6 | the aquarium or museum itself, that matures upon the | ||||||
7 | expiration or lawful termination of the lease. It is hereby | ||||||
8 | reaffirmed and found that the aquariums and museums as | ||||||
9 | described in this Section, and their collections, exhibitions, | ||||||
10 | programming, and associated initiatives, serve valuable public | ||||||
11 | purposes, including, but not limited to, furthering human | ||||||
12 | knowledge and understanding, educating and inspiring the | ||||||
13 | public, and expanding recreational and cultural resources and | ||||||
14 | opportunities. Any municipality city or
park district may | ||||||
15 | charge, or permit such an aquarium or museum to charge,
an | ||||||
16 | admission fee. Any such aquarium or museum,
however, shall be | ||||||
17 | open without charge, when
accompanied by a teacher, to the | ||||||
18 | children in actual attendance upon grades
kindergarten through | ||||||
19 | twelve in any of the schools in this State at all
times. In | ||||||
20 | addition, except as otherwise provided in this Section, any | ||||||
21 | such aquarium or museum must be open to persons who reside in | ||||||
22 | this State without
charge
for a period equivalent to 52 days, | ||||||
23 | at least 6 of which must be during the
period from June through | ||||||
24 | August, each year.
Beginning on the effective date of this | ||||||
25 | amendatory Act of the 101st General Assembly through June 30, | ||||||
26 | 2022, any such aquarium or museum must be open to persons who |
| |||||||
| |||||||
1 | reside in this State without charge for a period equivalent to | ||||||
2 | 52 days, at least 6 of which must be during the period from | ||||||
3 | June through August, 2021. Notwithstanding said provisions, | ||||||
4 | charges may be made at any
time for
special services and for | ||||||
5 | admission to special facilities within any
aquarium or museum | ||||||
6 | for the education, entertainment, or convenience of
visitors. | ||||||
7 | The proceeds of such admission fees and charges for special
| ||||||
8 | services and special facilities shall be devoted exclusively | ||||||
9 | to the
purposes for which the tax authorized by Section 2 | ||||||
10 | hereof may be used. If
any owner or owners of any lands or lots | ||||||
11 | abutting or fronting on any such
public park, or adjacent | ||||||
12 | thereto, have any private right, easement,
interest or | ||||||
13 | property in such public park appurtenant to their lands or | ||||||
14 | lots
or otherwise, which would be interfered with by the | ||||||
15 | erection and
maintenance of any aquarium or museum as | ||||||
16 | hereinbefore provided, or any
right to have such public park | ||||||
17 | remain open or vacant and free from
buildings, the corporate | ||||||
18 | authorities of the municipality city or park district having
| ||||||
19 | control of such park, may condemn the same in the manner | ||||||
20 | prescribed for the
exercise
of the right of eminent domain | ||||||
21 | under the Eminent Domain Act. The changes made to this Section | ||||||
22 | by this amendatory Act of the 99th General Assembly are | ||||||
23 | declaratory of existing law and shall not be construed as a new | ||||||
24 | enactment.
| ||||||
25 | (Source: P.A. 101-640, eff. 6-12-20.)
|
| |||||||
| |||||||
1 | (70 ILCS 1290/2) (from Ch. 105, par. 327)
| ||||||
2 | Sec. 2. Maintenance tax - Limitations - Levy and | ||||||
3 | collection. The corporate authorities of a municipality or a | ||||||
4 | Each
board of park commissioners , having control of a public | ||||||
5 | park or parks
within which there shall be maintained any | ||||||
6 | aquarium or any museum or
museums of art, industry, science or | ||||||
7 | natural or other history under the
provisions of this Act may , | ||||||
8 | is hereby authorized, subject to the provisions
of Section 4 | ||||||
9 | of this Act, to levy annually a tax on not to exceed .03 per
| ||||||
10 | cent in park districts of less than 500,000 population and in | ||||||
11 | districts of over 500,000 population not to exceed .15 percent | ||||||
12 | of the full, fair
cash value, as equalized or assessed by the | ||||||
13 | Department
of Revenue , of taxable property embraced in the | ||||||
14 | said district or municipality ,
according to the valuation of | ||||||
15 | the same as made for the purpose of State
and county taxation | ||||||
16 | by the general assessment last preceding the time
when the | ||||||
17 | such tax hereby authorized under this Section shall be levied . | ||||||
18 | The : Such tax levied under this Section shall to be for the
| ||||||
19 | purpose of establishing, acquiring, completing, erecting, | ||||||
20 | enlarging,
ornamenting, building, rebuilding, rehabilitating, | ||||||
21 | improving, operating,
maintaining , and caring for such | ||||||
22 | aquarium and museum or museums and the
buildings and grounds | ||||||
23 | thereof , ; and the proceeds of such additional tax
shall be | ||||||
24 | kept as a separate fund. The Said tax shall be in addition to | ||||||
25 | all
other taxes which the such board of park commissioners or | ||||||
26 | the corporate authorities of the municipality are is now or |
| |||||||
| |||||||
1 | hereafter
may be authorized to levy on the aggregate valuation | ||||||
2 | of all taxable
property within the park district or | ||||||
3 | municipality, and the annual levy under this Section shall not | ||||||
4 | exceed either (i) 0.03 percent of the full, fair cash value of | ||||||
5 | taxable property embraced in the district or municipality for | ||||||
6 | municipalities with a population of less than 500,000 and park | ||||||
7 | districts with a population of less than 500,000 or (ii) 0.15 | ||||||
8 | percent of the full, fair cash value of taxable property | ||||||
9 | embraced in the district or municipality for municipalities | ||||||
10 | with a population greater than or equal to 500,000 and park | ||||||
11 | districts with a population greater than or equal to 500,000 . | ||||||
12 | The Said tax shall be levied and
collected in like manner as | ||||||
13 | the general taxes for such parks and shall
not be included | ||||||
14 | within any limitation of rate for general park or municipal | ||||||
15 | purposes
as now or hereafter provided by law but shall be | ||||||
16 | excluded therefrom and
be in addition thereto and in excess | ||||||
17 | thereof , except . Provided, further, that
the foregoing | ||||||
18 | limitations upon tax rates, insofar as they are applicable
to | ||||||
19 | municipalities of less than 500,000 population or park | ||||||
20 | districts of less than 500,000 population, may be further
| ||||||
21 | increased or decreased according to the referendum provisions | ||||||
22 | of the
General Revenue Law of Illinois.
| ||||||
23 | Whenever the corporate authorities of a municipality with | ||||||
24 | a population of less
than 500,000 or the board of park | ||||||
25 | commissioners of a park district with a population of less
| ||||||
26 | than 500,000 population adopts a resolution that it shall levy |
| |||||||
| |||||||
1 | and collect
a tax for the purposes specified in this Section in | ||||||
2 | excess of .03 percent
but not to exceed .07 percent of the | ||||||
3 | value of taxable property in the
district or municipality , the | ||||||
4 | corporate authorities or board shall cause the resolution to | ||||||
5 | be
published at least once in a newspaper of general | ||||||
6 | circulation
within the district or municipality . If there is | ||||||
7 | no such newspaper, the resolution shall
be posted in at least 3 | ||||||
8 | public places within the district or municipality . The
| ||||||
9 | publication or posting of the resolution shall include a | ||||||
10 | notice of (1) the
specific number of electors required to sign | ||||||
11 | a petition requesting that the
question of the adoption of the | ||||||
12 | resolution be submitted to the electors of the
district or | ||||||
13 | municipality ; (2) the time within which the petition must be | ||||||
14 | filed;
and (3) the date of the prospective referendum.
| ||||||
15 | The secretary of the park district or the clerk of the | ||||||
16 | municipality shall provide a petition form to any
individual | ||||||
17 | requesting one.
| ||||||
18 | Any taxpayer in such district or municipality may, within | ||||||
19 | 30 days after the first
publication or posting of the | ||||||
20 | resolution, file with the secretary of the
park district or | ||||||
21 | municipality a petition signed by not less than 10 percent or | ||||||
22 | 1,500,
whichever is lesser, of the electors of the district or | ||||||
23 | municipality requesting that the
following question be | ||||||
24 | submitted to the electors of the district or municipality :
| ||||||
25 | "Shall the (insert name of municipality or park | ||||||
26 | district) .... Park District be authorized to levy an
annual |
| |||||||
| |||||||
1 | tax in excess of .... but not to exceed .... as authorized in
| ||||||
2 | Section 2 of the Park District and Municipal Aquarium and | ||||||
3 | Museum Act "An Act concerning aquariums and museums in public | ||||||
4 | parks" for
the purpose of establishing, acquiring, completing, | ||||||
5 | erecting, enlarging,
ornamenting, building, rebuilding, | ||||||
6 | rehabilitating, improving, operating,
maintaining and caring | ||||||
7 | for such aquariums and museum or museums and the
buildings and | ||||||
8 | grounds thereof?" The secretary of the park district or the | ||||||
9 | clerk of the municipality shall
certify the proposition to the | ||||||
10 | proper election authorities for submission
to the electorate | ||||||
11 | at a regular scheduled election in accordance with the
general | ||||||
12 | election law. If a majority of the electors voting on the
| ||||||
13 | proposition vote in favor thereof, such increased tax shall | ||||||
14 | thereafter be
authorized; if a majority of the vote is against | ||||||
15 | such proposition, the
previous maximum rate shall remain in | ||||||
16 | effect until changed by law.
| ||||||
17 | Whenever the corporate authorities of a municipality with | ||||||
18 | a population of less than 500,000 or the board of park | ||||||
19 | commissioners of a park district with of a population of less | ||||||
20 | than 500,000 adopts a resolution that it shall levy and | ||||||
21 | collect a tax for the purposes specified in this Section in | ||||||
22 | excess of 0.07% but not to exceed 0.15% of the value of taxable | ||||||
23 | property in the district or municipality , the corporate | ||||||
24 | authorities or board shall cause the resolution to be | ||||||
25 | published, at least once, in a newspaper of general | ||||||
26 | circulation within the district or municipality . If there is |
| |||||||
| |||||||
1 | no such newspaper, the resolution shall be posted in at least 3 | ||||||
2 | public places within the district or municipality . A tax in | ||||||
3 | excess of 0.07% may not be levied under this subsection until | ||||||
4 | the question of levying the tax has been submitted to the | ||||||
5 | electors of the park district or municipality at a regular | ||||||
6 | election and approved by a majority of the electors voting on | ||||||
7 | the question. The park district or municipality District must | ||||||
8 | certify the question to the proper election authority, which | ||||||
9 | must submit the question at an election in accordance with the | ||||||
10 | Election Code. The election authority must submit the question | ||||||
11 | in substantially the following form:
| ||||||
12 | "Shall the (insert name of municipality or park | ||||||
13 | district) .... Park District be authorized to levy an
| ||||||
14 | annual tax in excess of .... but not to exceed .... as | ||||||
15 | authorized in
Section 2 of the Park District and Municipal | ||||||
16 | Aquarium and Museum Act "An Act concerning aquariums and | ||||||
17 | museums in public parks" for
the purpose of establishing, | ||||||
18 | acquiring, completing, erecting, enlarging,
ornamenting, | ||||||
19 | building, rebuilding, rehabilitating, improving, | ||||||
20 | operating,
maintaining and caring for such aquariums and | ||||||
21 | museum or museums and the
buildings and grounds thereof?". | ||||||
22 | If a majority of the electors voting on the proposition | ||||||
23 | vote in favor thereof, such increased tax shall thereafter be | ||||||
24 | authorized. If a majority of the electors vote against the | ||||||
25 | proposition, the previous maximum rate shall remain in effect | ||||||
26 | until changed by law.
|
| |||||||
| |||||||
1 | (Source: P.A. 95-643, eff. 6-1-08 .)
| ||||||
2 | Section 20-15. The Chicago Park District Act is amended by | ||||||
3 | changing Section 19 as follows:
| ||||||
4 | (70 ILCS 1505/19) (from Ch. 105, par. 333.19)
| ||||||
5 | Sec. 19.
The Chicago Park District Commission is empowered | ||||||
6 | to levy
and collect a general tax on the property in the park | ||||||
7 | district for
necessary expenses of said district for the | ||||||
8 | construction and maintenance
of the parks and other | ||||||
9 | improvements hereby authorized to be made, and
for the | ||||||
10 | acquisition and improvement of lands herein authorized to be
| ||||||
11 | purchased or acquired by any means provided for in this Act.
| ||||||
12 | The commissioners shall cause the amount to be raised by | ||||||
13 | taxation in
each year to be certified to the county clerk on or | ||||||
14 | before March 30 of
each year, in the manner provided by law and | ||||||
15 | all taxes so levied and
certified shall be collected and | ||||||
16 | enforced in the same manner and by the
same officers as for | ||||||
17 | State and county purposes. All such general taxes,
when | ||||||
18 | collected, shall be paid over to the proper officer of the
| ||||||
19 | commission who is authorized to receive and receipt for the | ||||||
20 | same. All
taxes authorized to be levied under this Act shall be | ||||||
21 | levied annually
prior to March 28 in the same manner as nearly | ||||||
22 | as practicable as taxes
are now levied for city and village | ||||||
23 | purposes under the laws of this
State. The aggregate amount of | ||||||
24 | taxes so levied exclusive of levies for
Park Employee's |
| |||||||
| |||||||
1 | Annuity and Benefit Funds, Park Policemen's Pension
Funds, | ||||||
2 | Park Policemen's Annuity and Benefit Funds, levies to pay the
| ||||||
3 | principal of and interest on bonded indebtedness and judgments | ||||||
4 | and
levies for the maintenance and care of aquariums and | ||||||
5 | museums in public
parks shall not exceed a rate of .66 per cent | ||||||
6 | for the year 1980 and each
year thereafter of the full, fair | ||||||
7 | cash value, as equalized or assessed
by the Department of | ||||||
8 | Revenue, of the taxable property
in said district.
| ||||||
9 | For the purpose of establishing and maintaining a reserve | ||||||
10 | fund for
the payment of claims, awards, losses, judgments or | ||||||
11 | liabilities which
might be imposed on such park district under | ||||||
12 | the Workers' Compensation
Act or the Workers' Occupational | ||||||
13 | Diseases Act, such park district may
also levy annually upon | ||||||
14 | all taxable property within its territorial
limits a tax not | ||||||
15 | to exceed .005% of the full, fair cash value, as
equalized or | ||||||
16 | assessed by the Department of Revenue of
the taxable property | ||||||
17 | in said district as equalized and determined for
State and | ||||||
18 | local taxes; provided, however, the aggregate amount which may
| ||||||
19 | be accumulated in such reserve fund shall not exceed .05% of | ||||||
20 | such
assessed valuation.
| ||||||
21 | If any of the park authorities superseded by this Act | ||||||
22 | shall have
levied and collected taxes under the Park District | ||||||
23 | and Municipal Aquarium and Museum Act pursuant to the | ||||||
24 | provisions of "An Act
concerning aquariums and museums in | ||||||
25 | public parks," approved June 17,
1893, as amended , the park | ||||||
26 | commissioners of the Chicago Park District
may continue to |
| |||||||
| |||||||
1 | levy an annual tax pursuant to the provisions of such
Act, but | ||||||
2 | such tax levied by such commissioners shall not exceed a rate
| ||||||
3 | of .15 per cent, of the full, fair cash value as equalized or | ||||||
4 | assessed
by the Department of Revenue, of taxable property
| ||||||
5 | within such Chicago Park District and such tax shall be in | ||||||
6 | addition to
all other taxes which such park commissioners may | ||||||
7 | levy. Said tax shall
be levied and collected in like manner as | ||||||
8 | the general taxes for such
Park District and shall not be | ||||||
9 | included within any limitation of rate
for general park | ||||||
10 | purposes as now or hereafter provided by law but shall
be | ||||||
11 | excluded therefrom and be in addition thereto and in excess | ||||||
12 | thereof.
The proceeds of such tax shall be kept as a separate | ||||||
13 | fund.
| ||||||
14 | In addition, the treasurer of the Chicago Park District | ||||||
15 | shall deposit
7.5340% of its receipts in each fiscal year from | ||||||
16 | the Personal Property Tax
Replacement Fund in the State | ||||||
17 | Treasury into such aquarium and museum fund
for appropriation | ||||||
18 | and disbursement of assets of such fund as if such receipts
| ||||||
19 | were property taxes made available pursuant to Section 2 of | ||||||
20 | "An Act concerning
aquariums and museums in public parks", | ||||||
21 | approved June 17, 1893, as amended.
This amendatory Act of | ||||||
22 | 1983 is not intended to nor does it make any change
in the | ||||||
23 | meaning of any provision of this or any other Act but is | ||||||
24 | intended
to be declarative of existing law.
| ||||||
25 | The treasurer of the Chicago Park District shall deposit | ||||||
26 | 0.03968% of
its receipts in each fiscal year from the Personal |
| |||||||
| |||||||
1 | Property Tax Replacement
Fund in the State Treasury into the | ||||||
2 | Park Employee's Annuity and Benefit Fund.
| ||||||
3 | (Source: P.A. 84-635.)
| ||||||
4 | Section 20-20. The Illinois Horse Racing Act of 1975 is | ||||||
5 | amended by changing Section 26 as follows:
| ||||||
6 | (230 ILCS 5/26) (from Ch. 8, par. 37-26)
| ||||||
7 | Sec. 26. Wagering.
| ||||||
8 | (a) Any licensee may conduct and supervise the pari-mutuel | ||||||
9 | system of
wagering, as defined in Section 3.12 of this Act, on | ||||||
10 | horse races conducted by
an Illinois organization
licensee or | ||||||
11 | conducted at a racetrack located in another state or country | ||||||
12 | in accordance with subsection (g) of Section 26 of this
Act. | ||||||
13 | Subject to the prior consent of the Board, licensees may | ||||||
14 | supplement any
pari-mutuel pool in order to guarantee a | ||||||
15 | minimum distribution. Such
pari-mutuel method of wagering | ||||||
16 | shall not,
under any circumstances if conducted under the | ||||||
17 | provisions of this Act,
be held or construed to be unlawful, | ||||||
18 | other statutes of this State to the
contrary notwithstanding.
| ||||||
19 | Subject to rules for advance wagering promulgated by the | ||||||
20 | Board, any
licensee
may accept wagers in advance of the day
the | ||||||
21 | race wagered upon occurs.
| ||||||
22 | (b) Except for those gaming activities for which a license | ||||||
23 | is obtained and authorized under the Illinois Lottery Law, the | ||||||
24 | Charitable Games Act, the Raffles and Poker Runs Act, or the |
| |||||||
| |||||||
1 | Illinois Gambling Act, no other method of betting, pool | ||||||
2 | making, wagering or
gambling shall be used or permitted by the | ||||||
3 | licensee. Each licensee
may retain, subject to the payment of | ||||||
4 | all applicable
taxes and purses, an amount not to exceed 17% of | ||||||
5 | all money wagered
under subsection (a) of this Section, except | ||||||
6 | as may otherwise be permitted
under this Act.
| ||||||
7 | (b-5) An individual may place a wager under the | ||||||
8 | pari-mutuel system from
any licensed location authorized under | ||||||
9 | this Act provided that wager is
electronically recorded in the | ||||||
10 | manner described in Section 3.12 of this Act.
Any wager made | ||||||
11 | electronically by an individual while physically on the | ||||||
12 | premises
of a licensee shall be deemed to have been made at the | ||||||
13 | premises of that
licensee.
| ||||||
14 | (c) (Blank).
| ||||||
15 | (c-5) The sum held by any licensee for payment
of
| ||||||
16 | outstanding pari-mutuel tickets, if unclaimed prior to | ||||||
17 | December 31 of the
next year, shall be retained by the licensee | ||||||
18 | for payment of
such tickets until that date. Within 10 days | ||||||
19 | thereafter, the balance of
such sum remaining unclaimed, less | ||||||
20 | any uncashed supplements contributed by such
licensee for the | ||||||
21 | purpose of guaranteeing minimum distributions
of any | ||||||
22 | pari-mutuel pool, shall be evenly distributed to the purse | ||||||
23 | account of
the organization licensee and the organization | ||||||
24 | licensee, except that the balance of the sum of all | ||||||
25 | outstanding pari-mutuel tickets generated from simulcast | ||||||
26 | wagering and inter-track wagering by an organization licensee |
| |||||||
| |||||||
1 | located in a county with a population in excess of 230,000 and | ||||||
2 | borders the Mississippi River or any licensee that derives its | ||||||
3 | license from that organization licensee shall be evenly | ||||||
4 | distributed to the purse account of the organization licensee | ||||||
5 | and the organization licensee.
| ||||||
6 | (d) A pari-mutuel ticket shall be honored until December | ||||||
7 | 31 of the
next calendar year, and the licensee shall pay the | ||||||
8 | same and may
charge the amount thereof against unpaid money | ||||||
9 | similarly accumulated on account
of pari-mutuel tickets not | ||||||
10 | presented for payment.
| ||||||
11 | (e) No licensee shall knowingly permit any minor, other
| ||||||
12 | than an employee of such licensee or an owner, trainer,
| ||||||
13 | jockey, driver, or employee thereof, to be admitted during a | ||||||
14 | racing
program unless accompanied by a parent or guardian, or | ||||||
15 | any minor to be a
patron of the pari-mutuel system of wagering | ||||||
16 | conducted or
supervised by it. The admission of any | ||||||
17 | unaccompanied minor, other than
an employee of the licensee or | ||||||
18 | an owner, trainer, jockey,
driver, or employee thereof at a | ||||||
19 | race track is a Class C
misdemeanor.
| ||||||
20 | (f) Notwithstanding the other provisions of this Act, an
| ||||||
21 | organization licensee may contract
with an entity in another | ||||||
22 | state or country to permit any legal
wagering entity in | ||||||
23 | another state or country to accept wagers solely within
such | ||||||
24 | other state or country on races conducted by the organization | ||||||
25 | licensee
in this State.
Beginning January 1, 2000, these | ||||||
26 | wagers
shall not be subject to State
taxation. Until January |
| |||||||
| |||||||
1 | 1, 2000,
when the out-of-State entity conducts a pari-mutuel | ||||||
2 | pool
separate from the organization licensee, a privilege tax | ||||||
3 | equal to 7 1/2% of
all monies received by the organization | ||||||
4 | licensee from entities in other states
or countries pursuant | ||||||
5 | to such contracts is imposed on the organization
licensee, and | ||||||
6 | such privilege tax shall be remitted to the
Department of | ||||||
7 | Revenue
within 48 hours of receipt of the moneys from the | ||||||
8 | simulcast. When the
out-of-State entity conducts a
combined | ||||||
9 | pari-mutuel pool with the organization licensee, the tax shall | ||||||
10 | be 10%
of all monies received by the organization licensee | ||||||
11 | with 25% of the
receipts from this 10% tax to be distributed to | ||||||
12 | the county
in which the race was conducted.
| ||||||
13 | An organization licensee may permit one or more of its | ||||||
14 | races to be
utilized for
pari-mutuel wagering at one or more | ||||||
15 | locations in other states and may
transmit audio and visual | ||||||
16 | signals of races the organization licensee
conducts to one or
| ||||||
17 | more locations outside the State or country and may also | ||||||
18 | permit pari-mutuel
pools in other states or countries to be | ||||||
19 | combined with its gross or net
wagering pools or with wagering | ||||||
20 | pools established by other states.
| ||||||
21 | (g) A host track may accept interstate simulcast wagers on
| ||||||
22 | horse
races conducted in other states or countries and shall | ||||||
23 | control the
number of signals and types of breeds of racing in | ||||||
24 | its simulcast program,
subject to the disapproval of the | ||||||
25 | Board. The Board may prohibit a simulcast
program only if it | ||||||
26 | finds that the simulcast program is clearly
adverse to the |
| |||||||
| |||||||
1 | integrity of racing. The host track
simulcast program shall
| ||||||
2 | include the signal of live racing of all organization | ||||||
3 | licensees.
All non-host licensees and advance deposit wagering | ||||||
4 | licensees shall carry the signal of and accept wagers on live | ||||||
5 | racing of all organization licensees. Advance deposit wagering | ||||||
6 | licensees shall not be permitted to accept out-of-state wagers | ||||||
7 | on any Illinois signal provided pursuant to this Section | ||||||
8 | without the approval and consent of the organization licensee | ||||||
9 | providing the signal. For one year after August 15, 2014 (the | ||||||
10 | effective date of Public Act 98-968), non-host licensees may | ||||||
11 | carry the host track simulcast program and
shall accept wagers | ||||||
12 | on all races included as part of the simulcast
program of horse | ||||||
13 | races conducted at race tracks located within North America | ||||||
14 | upon which wagering is permitted. For a period of one year | ||||||
15 | after August 15, 2014 (the effective date of Public Act | ||||||
16 | 98-968), on horse races conducted at race tracks located | ||||||
17 | outside of North America, non-host licensees may accept wagers | ||||||
18 | on all races included as part of the simulcast program upon | ||||||
19 | which wagering is permitted. Beginning August 15, 2015 (one | ||||||
20 | year after the effective date of Public Act 98-968), non-host | ||||||
21 | licensees may carry the host track simulcast program and shall | ||||||
22 | accept wagers on all races included as part of the simulcast | ||||||
23 | program upon which wagering is permitted.
All organization | ||||||
24 | licensees shall provide their live signal to all advance | ||||||
25 | deposit wagering licensees for a simulcast commission fee not | ||||||
26 | to exceed 6% of the advance deposit wagering licensee's |
| |||||||
| |||||||
1 | Illinois handle on the organization licensee's signal without | ||||||
2 | prior approval by the Board. The Board may adopt rules under | ||||||
3 | which it may permit simulcast commission fees in excess of 6%. | ||||||
4 | The Board shall adopt rules limiting the interstate commission | ||||||
5 | fees charged to an advance deposit wagering licensee. The | ||||||
6 | Board shall adopt rules regarding advance deposit wagering on | ||||||
7 | interstate simulcast races that shall reflect, among other | ||||||
8 | things, the General Assembly's desire to maximize revenues to | ||||||
9 | the State, horsemen purses, and organization licensees. | ||||||
10 | However, organization licensees providing live signals | ||||||
11 | pursuant to the requirements of this subsection (g) may | ||||||
12 | petition the Board to withhold their live signals from an | ||||||
13 | advance deposit wagering licensee if the organization licensee | ||||||
14 | discovers and the Board finds reputable or credible | ||||||
15 | information that the advance deposit wagering licensee is | ||||||
16 | under investigation by another state or federal governmental | ||||||
17 | agency, the advance deposit wagering licensee's license has | ||||||
18 | been suspended in another state, or the advance deposit | ||||||
19 | wagering licensee's license is in revocation proceedings in | ||||||
20 | another state. The organization licensee's provision of their | ||||||
21 | live signal to an advance deposit wagering licensee under this | ||||||
22 | subsection (g) pertains to wagers placed from within Illinois. | ||||||
23 | Advance deposit wagering licensees may place advance deposit | ||||||
24 | wagering terminals at wagering facilities as a convenience to | ||||||
25 | customers. The advance deposit wagering licensee shall not | ||||||
26 | charge or collect any fee from purses for the placement of the |
| |||||||
| |||||||
1 | advance deposit wagering terminals. The costs and expenses
of | ||||||
2 | the host track and non-host licensees associated
with | ||||||
3 | interstate simulcast
wagering, other than the interstate
| ||||||
4 | commission fee, shall be borne by the host track and all
| ||||||
5 | non-host licensees
incurring these costs.
The interstate | ||||||
6 | commission fee shall not exceed 5% of Illinois handle on the
| ||||||
7 | interstate simulcast race or races without prior approval of | ||||||
8 | the Board. The
Board shall promulgate rules under which it may | ||||||
9 | permit
interstate commission
fees in excess of 5%. The | ||||||
10 | interstate commission
fee and other fees charged by the | ||||||
11 | sending racetrack, including, but not
limited to, satellite | ||||||
12 | decoder fees, shall be uniformly applied
to the host track and | ||||||
13 | all non-host licensees.
| ||||||
14 | Notwithstanding any other provision of this Act, an | ||||||
15 | organization licensee, with the consent of the horsemen | ||||||
16 | association representing the largest number of owners, | ||||||
17 | trainers, jockeys, or standardbred drivers who race horses at | ||||||
18 | that organization licensee's racing meeting, may maintain a | ||||||
19 | system whereby advance deposit wagering may take place or an | ||||||
20 | organization licensee, with the consent of the horsemen | ||||||
21 | association representing the largest number of owners, | ||||||
22 | trainers, jockeys, or standardbred drivers who race horses at | ||||||
23 | that organization licensee's racing meeting, may contract with | ||||||
24 | another person to carry out a system of advance deposit | ||||||
25 | wagering. Such consent may not be unreasonably withheld. Only | ||||||
26 | with respect to an appeal to the Board that consent for an |
| |||||||
| |||||||
1 | organization licensee that maintains its own advance deposit | ||||||
2 | wagering system is being unreasonably withheld, the Board | ||||||
3 | shall issue a final order within 30 days after initiation of | ||||||
4 | the appeal, and the organization licensee's advance deposit | ||||||
5 | wagering system may remain operational during that 30-day | ||||||
6 | period. The actions of any organization licensee who conducts | ||||||
7 | advance deposit wagering or any person who has a contract with | ||||||
8 | an organization licensee to conduct advance deposit wagering | ||||||
9 | who conducts advance deposit wagering on or after January 1, | ||||||
10 | 2013 and prior to June 7, 2013 (the effective date of Public | ||||||
11 | Act 98-18) taken in reliance on the changes made to this | ||||||
12 | subsection (g) by Public Act 98-18 are hereby validated, | ||||||
13 | provided payment of all applicable pari-mutuel taxes are | ||||||
14 | remitted to the Board. All advance deposit wagers placed from | ||||||
15 | within Illinois must be placed through a Board-approved | ||||||
16 | advance deposit wagering licensee; no other entity may accept | ||||||
17 | an advance deposit wager from a person within Illinois. All | ||||||
18 | advance deposit wagering is subject to any rules adopted by | ||||||
19 | the Board. The Board may adopt rules necessary to regulate | ||||||
20 | advance deposit wagering through the use of emergency | ||||||
21 | rulemaking in accordance with Section 5-45 of the Illinois | ||||||
22 | Administrative Procedure Act. The General Assembly finds that | ||||||
23 | the adoption of rules to regulate advance deposit wagering is | ||||||
24 | deemed an emergency and necessary for the public interest, | ||||||
25 | safety, and welfare. An advance deposit wagering licensee may | ||||||
26 | retain all moneys as agreed to by contract with an |
| |||||||
| |||||||
1 | organization licensee. Any moneys retained by the organization | ||||||
2 | licensee from advance deposit wagering, not including moneys | ||||||
3 | retained by the advance deposit wagering licensee, shall be | ||||||
4 | paid 50% to the organization licensee's purse account and 50% | ||||||
5 | to the organization licensee. With the exception of any | ||||||
6 | organization licensee that is owned by a publicly traded | ||||||
7 | company that is incorporated in a state other than Illinois | ||||||
8 | and advance deposit wagering licensees under contract with | ||||||
9 | such organization licensees, organization licensees that | ||||||
10 | maintain advance deposit wagering systems and advance deposit | ||||||
11 | wagering licensees that contract with organization licensees | ||||||
12 | shall provide sufficiently detailed monthly accountings to the | ||||||
13 | horsemen association representing the largest number of | ||||||
14 | owners, trainers, jockeys, or standardbred drivers who race | ||||||
15 | horses at that organization licensee's racing meeting so that | ||||||
16 | the horsemen association, as an interested party, can confirm | ||||||
17 | the accuracy of the amounts paid to the purse account at the | ||||||
18 | horsemen association's affiliated organization licensee from | ||||||
19 | advance deposit wagering. If more than one breed races at the | ||||||
20 | same race track facility, then the 50% of the moneys to be paid | ||||||
21 | to an organization licensee's purse account shall be allocated | ||||||
22 | among all organization licensees' purse accounts operating at | ||||||
23 | that race track facility proportionately based on the actual | ||||||
24 | number of host days that the Board grants to that breed at that | ||||||
25 | race track facility in the current calendar year. To the | ||||||
26 | extent any fees from advance deposit wagering conducted in |
| |||||||
| |||||||
1 | Illinois for wagers in Illinois or other states have been | ||||||
2 | placed in escrow or otherwise withheld from wagers pending a | ||||||
3 | determination of the legality of advance deposit wagering, no | ||||||
4 | action shall be brought to declare such wagers or the | ||||||
5 | disbursement of any fees previously escrowed illegal. | ||||||
6 | (1) Between the hours of 6:30 a.m. and 6:30 p.m. an
| ||||||
7 | inter-track wagering
licensee other than the host track | ||||||
8 | may supplement the host track simulcast
program with | ||||||
9 | additional simulcast races or race programs, provided that | ||||||
10 | between
January 1 and the third Friday in February of any | ||||||
11 | year, inclusive, if no live
thoroughbred racing is | ||||||
12 | occurring in Illinois during this period, only
| ||||||
13 | thoroughbred races may be used
for supplemental interstate | ||||||
14 | simulcast purposes. The Board shall withhold
approval for | ||||||
15 | a supplemental interstate simulcast only if it finds that | ||||||
16 | the
simulcast is clearly adverse to the integrity of | ||||||
17 | racing. A supplemental
interstate simulcast may be | ||||||
18 | transmitted from an inter-track wagering licensee to
its | ||||||
19 | affiliated non-host licensees. The interstate commission | ||||||
20 | fee for a
supplemental interstate simulcast shall be paid | ||||||
21 | by the non-host licensee and
its affiliated non-host | ||||||
22 | licensees receiving the simulcast.
| ||||||
23 | (2) Between the hours of 6:30 p.m. and 6:30 a.m. an
| ||||||
24 | inter-track wagering
licensee other than the host track | ||||||
25 | may receive supplemental interstate
simulcasts only with | ||||||
26 | the consent of the host track, except when the Board
finds |
| |||||||
| |||||||
1 | that the simulcast is
clearly adverse to the integrity of | ||||||
2 | racing. Consent granted under this
paragraph (2) to any | ||||||
3 | inter-track wagering licensee shall be deemed consent to
| ||||||
4 | all non-host licensees. The interstate commission fee for | ||||||
5 | the supplemental
interstate simulcast shall be paid
by all | ||||||
6 | participating non-host licensees.
| ||||||
7 | (3) Each licensee conducting interstate simulcast | ||||||
8 | wagering may retain,
subject to the payment of all | ||||||
9 | applicable taxes and the purses, an amount not to
exceed | ||||||
10 | 17% of all money wagered. If any licensee conducts the | ||||||
11 | pari-mutuel
system wagering on races conducted at | ||||||
12 | racetracks in another state or country,
each such race or | ||||||
13 | race program shall be considered a separate racing day for
| ||||||
14 | the purpose of determining the daily handle and computing | ||||||
15 | the privilege tax of
that daily handle as provided in | ||||||
16 | subsection (a) of Section 27.
Until January 1, 2000,
from | ||||||
17 | the sums permitted to be retained pursuant to this | ||||||
18 | subsection, each
inter-track wagering location licensee | ||||||
19 | shall pay 1% of the pari-mutuel handle
wagered on | ||||||
20 | simulcast wagering to the Horse Racing Tax Allocation | ||||||
21 | Fund, subject
to the provisions of subparagraph (B) of | ||||||
22 | paragraph (11) of subsection (h) of
Section 26 of this | ||||||
23 | Act.
| ||||||
24 | (4) A licensee who receives an interstate simulcast | ||||||
25 | may combine its gross
or net pools with pools at the | ||||||
26 | sending racetracks pursuant to rules established
by the |
| |||||||
| |||||||
1 | Board. All licensees combining their gross pools
at a
| ||||||
2 | sending racetrack shall adopt the takeout percentages of | ||||||
3 | the sending
racetrack.
A licensee may also establish a | ||||||
4 | separate pool and takeout structure for
wagering purposes | ||||||
5 | on races conducted at race tracks outside of the
State of | ||||||
6 | Illinois. The licensee may permit pari-mutuel wagers | ||||||
7 | placed in other
states or
countries to be combined with | ||||||
8 | its gross or net wagering pools or other
wagering pools.
| ||||||
9 | (5) After the payment of the interstate commission fee | ||||||
10 | (except for the
interstate commission
fee on a | ||||||
11 | supplemental interstate simulcast, which shall be paid by | ||||||
12 | the host
track and by each non-host licensee through the | ||||||
13 | host track) and all applicable
State and local
taxes, | ||||||
14 | except as provided in subsection (g) of Section 27 of this | ||||||
15 | Act, the
remainder of moneys retained from simulcast | ||||||
16 | wagering pursuant to this
subsection (g), and Section 26.2 | ||||||
17 | shall be divided as follows:
| ||||||
18 | (A) For interstate simulcast wagers made at a host | ||||||
19 | track, 50% to the
host
track and 50% to purses at the | ||||||
20 | host track.
| ||||||
21 | (B) For wagers placed on interstate simulcast | ||||||
22 | races, supplemental
simulcasts as defined in | ||||||
23 | subparagraphs (1) and (2), and separately pooled races
| ||||||
24 | conducted outside of the State of Illinois made at a | ||||||
25 | non-host
licensee, 25% to the host
track, 25% to the | ||||||
26 | non-host licensee, and 50% to the purses at the host |
| |||||||
| |||||||
1 | track.
| ||||||
2 | (6) Notwithstanding any provision in this Act to the | ||||||
3 | contrary, non-host
licensees
who derive their licenses | ||||||
4 | from a track located in a county with a population in
| ||||||
5 | excess of 230,000 and that borders the Mississippi River | ||||||
6 | may receive
supplemental interstate simulcast races at all | ||||||
7 | times subject to Board approval,
which shall be withheld | ||||||
8 | only upon a finding that a supplemental interstate
| ||||||
9 | simulcast is clearly adverse to the integrity of racing.
| ||||||
10 | (7) Effective January 1, 2017, notwithstanding any | ||||||
11 | provision of this Act to the contrary, after
payment of | ||||||
12 | all applicable State and local taxes and interstate | ||||||
13 | commission fees,
non-host licensees who derive their | ||||||
14 | licenses from a track located in a county
with a | ||||||
15 | population in excess of 230,000 and that borders the | ||||||
16 | Mississippi River
shall retain 50% of the retention from | ||||||
17 | interstate simulcast wagers and shall
pay 50% to purses at | ||||||
18 | the track from which the non-host licensee derives its
| ||||||
19 | license.
| ||||||
20 | (7.1) Notwithstanding any other provision of this Act | ||||||
21 | to the contrary,
if
no
standardbred racing is conducted at | ||||||
22 | a racetrack located in Madison County
during any
calendar | ||||||
23 | year beginning on or after January 1, 2002, all
moneys | ||||||
24 | derived by
that racetrack from simulcast wagering and | ||||||
25 | inter-track wagering that (1) are to
be used
for purses | ||||||
26 | and (2) are generated between the hours of 6:30 p.m. and |
| |||||||
| |||||||
1 | 6:30 a.m.
during that
calendar year shall
be paid as | ||||||
2 | follows:
| ||||||
3 | (A) If the licensee that conducts horse racing at | ||||||
4 | that racetrack
requests from the Board at least as | ||||||
5 | many racing dates as were conducted in
calendar year | ||||||
6 | 2000, 80% shall be paid to its thoroughbred purse | ||||||
7 | account; and
| ||||||
8 | (B) Twenty percent shall be deposited into the | ||||||
9 | Illinois Colt Stakes
Purse
Distribution
Fund and shall | ||||||
10 | be paid to purses for standardbred races for Illinois | ||||||
11 | conceived
and foaled horses conducted at any county | ||||||
12 | fairgrounds.
The moneys deposited into the Fund | ||||||
13 | pursuant to this subparagraph (B) shall be
deposited
| ||||||
14 | within 2
weeks after the day they were generated, | ||||||
15 | shall be in addition to and not in
lieu of any other
| ||||||
16 | moneys paid to standardbred purses under this Act, and | ||||||
17 | shall not be commingled
with other moneys paid into | ||||||
18 | that Fund. The moneys deposited
pursuant to this | ||||||
19 | subparagraph (B) shall be allocated as provided by the
| ||||||
20 | Department of Agriculture, with the advice and | ||||||
21 | assistance of the Illinois
Standardbred
Breeders Fund | ||||||
22 | Advisory Board.
| ||||||
23 | (7.2) Notwithstanding any other provision of this Act | ||||||
24 | to the contrary, if
no
thoroughbred racing is conducted at | ||||||
25 | a racetrack located in Madison County
during any
calendar | ||||||
26 | year beginning on or after January 1,
2002, all
moneys |
| |||||||
| |||||||
1 | derived by
that racetrack from simulcast wagering and | ||||||
2 | inter-track wagering that (1) are to
be used
for purses | ||||||
3 | and (2) are generated between the hours of 6:30 a.m. and | ||||||
4 | 6:30 p.m.
during that
calendar year shall
be deposited as | ||||||
5 | follows:
| ||||||
6 | (A) If the licensee that conducts horse racing at | ||||||
7 | that racetrack
requests from the
Board at least
as | ||||||
8 | many racing dates as were conducted in calendar year | ||||||
9 | 2000, 80%
shall be deposited into its standardbred | ||||||
10 | purse
account; and
| ||||||
11 | (B) Twenty percent shall be deposited into the | ||||||
12 | Illinois Colt Stakes
Purse
Distribution Fund. Moneys | ||||||
13 | deposited into the Illinois Colt Stakes Purse
| ||||||
14 | Distribution Fund
pursuant to this subparagraph (B) | ||||||
15 | shall be paid to Illinois
conceived and foaled | ||||||
16 | thoroughbred breeders' programs
and to thoroughbred | ||||||
17 | purses for races conducted at any county fairgrounds | ||||||
18 | for
Illinois conceived
and foaled horses at the | ||||||
19 | discretion of the
Department of Agriculture, with the | ||||||
20 | advice and assistance of
the Illinois Thoroughbred | ||||||
21 | Breeders Fund Advisory
Board. The moneys deposited | ||||||
22 | into the Illinois Colt Stakes Purse Distribution
Fund
| ||||||
23 | pursuant to this subparagraph (B) shall be deposited | ||||||
24 | within 2 weeks
after the day they were generated, | ||||||
25 | shall be in addition to and not in
lieu of any other | ||||||
26 | moneys paid to thoroughbred purses
under this Act, and |
| |||||||
| |||||||
1 | shall not be commingled with other moneys deposited | ||||||
2 | into
that Fund.
| ||||||
3 | (8) Notwithstanding any provision in this Act to the | ||||||
4 | contrary, an
organization licensee from a track located in | ||||||
5 | a county with a population in
excess of 230,000 and that | ||||||
6 | borders the Mississippi River and its affiliated
non-host | ||||||
7 | licensees shall not be entitled to share in any retention | ||||||
8 | generated on
racing, inter-track wagering, or simulcast | ||||||
9 | wagering at any other Illinois
wagering facility.
| ||||||
10 | (8.1) Notwithstanding any provisions in this Act to | ||||||
11 | the contrary, if 2
organization licensees
are conducting | ||||||
12 | standardbred race meetings concurrently
between the hours | ||||||
13 | of 6:30 p.m. and 6:30 a.m., after payment of all | ||||||
14 | applicable
State and local taxes and interstate commission | ||||||
15 | fees, the remainder of the
amount retained from simulcast | ||||||
16 | wagering otherwise attributable to the host
track and to | ||||||
17 | host track purses shall be split daily between the 2
| ||||||
18 | organization licensees and the purses at the tracks of the | ||||||
19 | 2 organization
licensees, respectively, based on each | ||||||
20 | organization licensee's share
of the total live handle for | ||||||
21 | that day,
provided that this provision shall not apply to | ||||||
22 | any non-host licensee that
derives its license from a | ||||||
23 | track located in a county with a population in
excess of | ||||||
24 | 230,000 and that borders the Mississippi River.
| ||||||
25 | (9) (Blank).
| ||||||
26 | (10) (Blank).
|
| |||||||
| |||||||
1 | (11) (Blank).
| ||||||
2 | (12) The Board shall have authority to compel all host | ||||||
3 | tracks to receive
the simulcast of any or all races | ||||||
4 | conducted at the Springfield or DuQuoin State
fairgrounds | ||||||
5 | and include all such races as part of their simulcast | ||||||
6 | programs.
| ||||||
7 | (13) Notwithstanding any other provision of this Act, | ||||||
8 | in the event that
the total Illinois pari-mutuel handle on | ||||||
9 | Illinois horse races at all wagering
facilities in any | ||||||
10 | calendar year is less than 75% of the total Illinois
| ||||||
11 | pari-mutuel handle on Illinois horse races at all such | ||||||
12 | wagering facilities for
calendar year 1994, then each | ||||||
13 | wagering facility that has an annual total
Illinois | ||||||
14 | pari-mutuel handle on Illinois horse races that is less | ||||||
15 | than 75% of
the total Illinois pari-mutuel handle on | ||||||
16 | Illinois horse races at such wagering
facility for | ||||||
17 | calendar year 1994, shall be permitted to receive, from | ||||||
18 | any amount
otherwise
payable to the purse account at the | ||||||
19 | race track with which the wagering facility
is affiliated | ||||||
20 | in the succeeding calendar year, an amount equal to 2% of | ||||||
21 | the
differential in total Illinois pari-mutuel handle on | ||||||
22 | Illinois horse
races at the wagering facility between that | ||||||
23 | calendar year in question and 1994
provided, however, that | ||||||
24 | a
wagering facility shall not be entitled to any such | ||||||
25 | payment until the Board
certifies in writing to the | ||||||
26 | wagering facility the amount to which the wagering
|
| |||||||
| |||||||
1 | facility is entitled
and a schedule for payment of the | ||||||
2 | amount to the wagering facility, based on:
(i) the racing | ||||||
3 | dates awarded to the race track affiliated with the | ||||||
4 | wagering
facility during the succeeding year; (ii) the | ||||||
5 | sums available or anticipated to
be available in the purse | ||||||
6 | account of the race track affiliated with the
wagering | ||||||
7 | facility for purses during the succeeding year; and (iii) | ||||||
8 | the need to
ensure reasonable purse levels during the | ||||||
9 | payment period.
The Board's certification
shall be | ||||||
10 | provided no later than January 31 of the succeeding year.
| ||||||
11 | In the event a wagering facility entitled to a payment | ||||||
12 | under this paragraph
(13) is affiliated with a race track | ||||||
13 | that maintains purse accounts for both
standardbred and | ||||||
14 | thoroughbred racing, the amount to be paid to the wagering
| ||||||
15 | facility shall be divided between each purse account pro | ||||||
16 | rata, based on the
amount of Illinois handle on Illinois | ||||||
17 | standardbred and thoroughbred racing
respectively at the | ||||||
18 | wagering facility during the previous calendar year.
| ||||||
19 | Annually, the General Assembly shall appropriate | ||||||
20 | sufficient funds from the
General Revenue Fund to the | ||||||
21 | Department of Agriculture for payment into the
| ||||||
22 | thoroughbred and standardbred horse racing purse accounts | ||||||
23 | at
Illinois pari-mutuel tracks. The amount paid to each | ||||||
24 | purse account shall be
the amount certified by the | ||||||
25 | Illinois Racing Board in January to be
transferred from | ||||||
26 | each account to each eligible racing facility in
|
| |||||||
| |||||||
1 | accordance with the provisions of this Section. Beginning | ||||||
2 | in the calendar year in which an organization licensee | ||||||
3 | that is eligible to receive payment under this paragraph | ||||||
4 | (13) begins to receive funds from gaming pursuant to an | ||||||
5 | organization gaming license issued under the Illinois | ||||||
6 | Gambling Act, the amount of the payment due to all | ||||||
7 | wagering facilities licensed under that organization | ||||||
8 | licensee under this paragraph (13) shall be the amount | ||||||
9 | certified by the Board in January of that year. An | ||||||
10 | organization licensee and its related wagering facilities | ||||||
11 | shall no longer be able to receive payments under this | ||||||
12 | paragraph (13) beginning in the year subsequent to the | ||||||
13 | first year in which the organization licensee begins to | ||||||
14 | receive funds from gaming pursuant to an organization | ||||||
15 | gaming license issued under the Illinois Gambling Act.
| ||||||
16 | (h) The Board may approve and license the conduct of | ||||||
17 | inter-track wagering
and simulcast wagering by inter-track | ||||||
18 | wagering licensees and inter-track
wagering location licensees | ||||||
19 | subject to the following terms and conditions:
| ||||||
20 | (1) Any person licensed to conduct a race meeting (i) | ||||||
21 | at a track where
60 or more days of racing were conducted | ||||||
22 | during the immediately preceding
calendar year or where | ||||||
23 | over the 5 immediately preceding calendar years an
average | ||||||
24 | of 30 or more days of racing were conducted annually may be | ||||||
25 | issued an
inter-track wagering license; (ii) at a track
| ||||||
26 | located in a county that is bounded by the Mississippi |
| |||||||
| |||||||
1 | River, which has a
population of less than 150,000 | ||||||
2 | according to the 1990 decennial census, and an
average of | ||||||
3 | at least 60 days of racing per year between 1985 and 1993 | ||||||
4 | may be
issued an inter-track wagering license; (iii) at a | ||||||
5 | track awarded standardbred racing dates; or (iv) at a | ||||||
6 | track
located in Madison
County that conducted at least | ||||||
7 | 100 days of live racing during the immediately
preceding
| ||||||
8 | calendar year may be issued an inter-track wagering | ||||||
9 | license, unless a lesser
schedule of
live racing is the | ||||||
10 | result of (A) weather, unsafe track conditions, or other
| ||||||
11 | acts of God; (B)
an agreement between the organization | ||||||
12 | licensee and the associations
representing the
largest | ||||||
13 | number of owners, trainers, jockeys, or standardbred | ||||||
14 | drivers who race
horses at
that organization licensee's | ||||||
15 | racing meeting; or (C) a finding by the Board of
| ||||||
16 | extraordinary circumstances and that it was in the best | ||||||
17 | interest of the public
and the sport to conduct fewer than | ||||||
18 | 100 days of live racing. Any such person
having operating | ||||||
19 | control of the racing facility may receive
inter-track | ||||||
20 | wagering
location licenses. An
eligible race track located | ||||||
21 | in a county that has a population of more than
230,000 and | ||||||
22 | that is bounded by the Mississippi River may establish up | ||||||
23 | to 9
inter-track wagering locations, an eligible race | ||||||
24 | track located in Stickney Township in Cook County may | ||||||
25 | establish up to 16 inter-track wagering locations, and an | ||||||
26 | eligible race track located in Palatine Township in Cook |
| |||||||
| |||||||
1 | County may establish up to 18 inter-track wagering | ||||||
2 | locations. An eligible racetrack conducting standardbred | ||||||
3 | racing may have up to 16 inter-track wagering locations.
| ||||||
4 | An application for
said license shall be filed with the | ||||||
5 | Board prior to such dates as may be
fixed by the Board. | ||||||
6 | With an application for an inter-track
wagering
location | ||||||
7 | license there shall be delivered to the Board a certified | ||||||
8 | check or
bank draft payable to the order of the Board for | ||||||
9 | an amount equal to $500.
The application shall be on forms | ||||||
10 | prescribed and furnished by the Board. The
application | ||||||
11 | shall comply with all other rules,
regulations and | ||||||
12 | conditions imposed by the Board in connection therewith.
| ||||||
13 | (2) The Board shall examine the applications with | ||||||
14 | respect to their
conformity with this Act and the rules | ||||||
15 | and regulations imposed by the
Board. If found to be in | ||||||
16 | compliance with the Act and rules and regulations
of the | ||||||
17 | Board, the Board may then issue a license to conduct | ||||||
18 | inter-track
wagering and simulcast wagering to such | ||||||
19 | applicant. All such applications
shall be acted upon by | ||||||
20 | the Board at a meeting to be held on such date as may be
| ||||||
21 | fixed by the Board.
| ||||||
22 | (3) In granting licenses to conduct inter-track | ||||||
23 | wagering and simulcast
wagering, the Board shall give due | ||||||
24 | consideration to
the best interests of the
public, of | ||||||
25 | horse racing, and of maximizing revenue to the State.
| ||||||
26 | (4) Prior to the issuance of a license to conduct |
| |||||||
| |||||||
1 | inter-track wagering
and simulcast wagering,
the applicant | ||||||
2 | shall file with the Board a bond payable to the State of | ||||||
3 | Illinois
in the sum of $50,000, executed by the applicant | ||||||
4 | and a surety company or
companies authorized to do | ||||||
5 | business in this State, and conditioned upon
(i) the | ||||||
6 | payment by the licensee of all taxes due under Section 27 | ||||||
7 | or 27.1
and any other monies due and payable under this | ||||||
8 | Act, and (ii)
distribution by the licensee, upon | ||||||
9 | presentation of the winning ticket or
tickets, of all sums | ||||||
10 | payable to the patrons of pari-mutuel pools.
| ||||||
11 | (5) Each license to conduct inter-track wagering and | ||||||
12 | simulcast
wagering shall specify the person
to whom it is | ||||||
13 | issued, the dates on which such wagering is permitted, and
| ||||||
14 | the track or location where the wagering is to be | ||||||
15 | conducted.
| ||||||
16 | (6) All wagering under such license is subject to this | ||||||
17 | Act and to the
rules and regulations from time to time | ||||||
18 | prescribed by the Board, and every
such license issued by | ||||||
19 | the Board shall contain a recital to that effect.
| ||||||
20 | (7) An inter-track wagering licensee or inter-track | ||||||
21 | wagering location
licensee may accept wagers at the track | ||||||
22 | or location
where it is licensed, or as otherwise provided | ||||||
23 | under this Act.
| ||||||
24 | (8) Inter-track wagering or simulcast wagering shall | ||||||
25 | not be
conducted
at any track less than 4 miles from a | ||||||
26 | track at which a racing meeting is in
progress.
|
| |||||||
| |||||||
1 | (8.1) Inter-track wagering location
licensees who | ||||||
2 | derive their licenses from a particular organization | ||||||
3 | licensee
shall conduct inter-track wagering and simulcast | ||||||
4 | wagering only at locations that
are within 160 miles of | ||||||
5 | that race track
where
the particular organization licensee | ||||||
6 | is licensed to conduct racing. However, inter-track | ||||||
7 | wagering and simulcast wagering
shall not
be conducted by | ||||||
8 | those licensees at any location within 5 miles of any race
| ||||||
9 | track at which a
horse race meeting has been licensed in | ||||||
10 | the current year, unless the person
having operating | ||||||
11 | control of such race track has given its written consent
| ||||||
12 | to such inter-track wagering location licensees,
which | ||||||
13 | consent
must be filed with the Board at or prior to the | ||||||
14 | time application is made. In the case of any inter-track | ||||||
15 | wagering location licensee initially licensed after | ||||||
16 | December 31, 2013, inter-track wagering and simulcast | ||||||
17 | wagering shall not be conducted by those inter-track | ||||||
18 | wagering location licensees that are located outside the | ||||||
19 | City of Chicago at any location within 8 miles of any race | ||||||
20 | track at which a horse race meeting has been licensed in | ||||||
21 | the current year, unless the person having operating | ||||||
22 | control of such race track has given its written consent | ||||||
23 | to such inter-track wagering location licensees, which | ||||||
24 | consent must be filed with the Board at or prior to the | ||||||
25 | time application is made.
| ||||||
26 | (8.2) Inter-track wagering or simulcast wagering shall |
| |||||||
| |||||||
1 | not be
conducted by an inter-track
wagering location | ||||||
2 | licensee at any location within 100 feet of an
existing
| ||||||
3 | church, an existing elementary or secondary public school, | ||||||
4 | or an existing elementary or secondary private school | ||||||
5 | registered with or recognized by the State Board of | ||||||
6 | Education. The
distance of 100 feet shall be measured to | ||||||
7 | the nearest part of any
building
used for worship | ||||||
8 | services, education programs, or
conducting inter-track | ||||||
9 | wagering by an inter-track wagering location
licensee, and | ||||||
10 | not to property boundaries. However, inter-track wagering | ||||||
11 | or
simulcast wagering may be conducted at a site within | ||||||
12 | 100 feet of
a church or school if such church or school
has | ||||||
13 | been erected
or established after
the Board issues
the | ||||||
14 | original inter-track wagering location license at the site | ||||||
15 | in question.
Inter-track wagering location licensees may | ||||||
16 | conduct inter-track wagering
and simulcast wagering only | ||||||
17 | in areas that are zoned for
commercial or manufacturing | ||||||
18 | purposes or
in areas for which a special use has been | ||||||
19 | approved by the local zoning
authority. However, no | ||||||
20 | license to conduct inter-track wagering and simulcast
| ||||||
21 | wagering shall be
granted by the Board with respect to any | ||||||
22 | inter-track wagering location
within the jurisdiction of | ||||||
23 | any local zoning authority which has, by
ordinance or by | ||||||
24 | resolution, prohibited the establishment of an inter-track
| ||||||
25 | wagering location within its jurisdiction. However, | ||||||
26 | inter-track wagering
and simulcast wagering may be |
| |||||||
| |||||||
1 | conducted at a site if such ordinance or
resolution is | ||||||
2 | enacted after
the Board licenses the original inter-track | ||||||
3 | wagering location
licensee for the site in question.
| ||||||
4 | (9) (Blank).
| ||||||
5 | (10) An inter-track wagering licensee or an | ||||||
6 | inter-track wagering
location licensee may retain, subject | ||||||
7 | to the
payment of the privilege taxes and the purses, an | ||||||
8 | amount not to
exceed 17% of all money wagered. Each | ||||||
9 | program of racing conducted by
each inter-track wagering | ||||||
10 | licensee or inter-track wagering location
licensee shall | ||||||
11 | be considered a separate racing day for the purpose of
| ||||||
12 | determining the daily handle and computing the privilege | ||||||
13 | tax or pari-mutuel
tax on such daily
handle as provided in | ||||||
14 | Section 27.
| ||||||
15 | (10.1) Except as provided in subsection (g) of Section | ||||||
16 | 27 of this Act,
inter-track wagering location licensees | ||||||
17 | shall pay 1% of the
pari-mutuel handle at each location to | ||||||
18 | the municipality in which such
location is situated and 1% | ||||||
19 | of the pari-mutuel handle at each location to
the county | ||||||
20 | in which such location is situated. In the event that an
| ||||||
21 | inter-track wagering location licensee is situated in an | ||||||
22 | unincorporated
area of a county, such licensee shall pay | ||||||
23 | 2% of the pari-mutuel handle from
such location to such | ||||||
24 | county. Inter-track wagering location licensees must pay | ||||||
25 | the handle percentage required under this paragraph to the | ||||||
26 | municipality and county no later than the 20th of the |
| |||||||
| |||||||
1 | month following the month such handle was generated.
| ||||||
2 | (10.2) Notwithstanding any other provision of this | ||||||
3 | Act, with respect to inter-track
wagering at a race track | ||||||
4 | located in a
county that has a population of
more than | ||||||
5 | 230,000 and that is bounded by the Mississippi River ("the | ||||||
6 | first race
track"), or at a facility operated by an | ||||||
7 | inter-track wagering licensee or
inter-track wagering | ||||||
8 | location licensee that derives its license from the
| ||||||
9 | organization licensee that operates the first race track, | ||||||
10 | on races conducted at
the first race track or on races | ||||||
11 | conducted at another Illinois race track
and | ||||||
12 | simultaneously televised to the first race track or to a | ||||||
13 | facility operated
by an inter-track wagering licensee or | ||||||
14 | inter-track wagering location licensee
that derives its | ||||||
15 | license from the organization licensee that operates the | ||||||
16 | first
race track, those moneys shall be allocated as | ||||||
17 | follows:
| ||||||
18 | (A) That portion of all moneys wagered on | ||||||
19 | standardbred racing that is
required under this Act to | ||||||
20 | be paid to purses shall be paid to purses for
| ||||||
21 | standardbred races.
| ||||||
22 | (B) That portion of all moneys wagered on | ||||||
23 | thoroughbred racing
that is required under this Act to | ||||||
24 | be paid to purses shall be paid to purses
for | ||||||
25 | thoroughbred races.
| ||||||
26 | (11) (A) After payment of the privilege or pari-mutuel |
| |||||||
| |||||||
1 | tax, any other
applicable
taxes, and
the costs and | ||||||
2 | expenses in connection with the gathering, transmission, | ||||||
3 | and
dissemination of all data necessary to the conduct of | ||||||
4 | inter-track wagering,
the remainder of the monies retained | ||||||
5 | under either Section 26 or Section 26.2
of this Act by the | ||||||
6 | inter-track wagering licensee on inter-track wagering
| ||||||
7 | shall be allocated with 50% to be split between the
2 | ||||||
8 | participating licensees and 50% to purses, except
that an | ||||||
9 | inter-track wagering licensee that derives its
license | ||||||
10 | from a track located in a county with a population in | ||||||
11 | excess of 230,000
and that borders the Mississippi River | ||||||
12 | shall not divide any remaining
retention with the Illinois | ||||||
13 | organization licensee that provides the race or
races, and | ||||||
14 | an inter-track wagering licensee that accepts wagers on | ||||||
15 | races
conducted by an organization licensee that conducts | ||||||
16 | a race meet in a county
with a population in excess of | ||||||
17 | 230,000 and that borders the Mississippi River
shall not | ||||||
18 | divide any remaining retention with that organization | ||||||
19 | licensee.
| ||||||
20 | (B) From the
sums permitted to be retained pursuant to | ||||||
21 | this Act each inter-track wagering
location licensee shall | ||||||
22 | pay (i) the privilege or pari-mutuel tax to the
State; | ||||||
23 | (ii) 4.75% of the
pari-mutuel handle on inter-track | ||||||
24 | wagering at such location on
races as purses, except that
| ||||||
25 | an inter-track wagering location licensee that derives its | ||||||
26 | license from a
track located in a county with a population |
| |||||||
| |||||||
1 | in excess of 230,000 and that
borders the Mississippi | ||||||
2 | River shall retain all purse moneys for its own purse
| ||||||
3 | account consistent with distribution set forth in this | ||||||
4 | subsection (h), and inter-track
wagering location | ||||||
5 | licensees that accept wagers on races
conducted
by an | ||||||
6 | organization licensee located in a county with a | ||||||
7 | population in excess of
230,000 and that borders the | ||||||
8 | Mississippi River shall distribute all purse
moneys to | ||||||
9 | purses at the operating host track; (iii) until January 1, | ||||||
10 | 2000,
except as
provided in
subsection (g) of Section 27 | ||||||
11 | of this Act, 1% of the
pari-mutuel handle wagered on | ||||||
12 | inter-track wagering and simulcast wagering at
each | ||||||
13 | inter-track wagering
location licensee facility to the | ||||||
14 | Horse Racing Tax Allocation Fund, provided
that, to the | ||||||
15 | extent the total amount collected and distributed to the | ||||||
16 | Horse
Racing Tax Allocation Fund under this subsection (h) | ||||||
17 | during any calendar year
exceeds the amount collected and | ||||||
18 | distributed to the Horse Racing Tax Allocation
Fund during | ||||||
19 | calendar year 1994, that excess amount shall be | ||||||
20 | redistributed (I)
to all inter-track wagering location | ||||||
21 | licensees, based on each licensee's pro rata
share of the | ||||||
22 | total handle from inter-track wagering and simulcast
| ||||||
23 | wagering for all inter-track wagering location licensees | ||||||
24 | during the calendar
year in which this provision is | ||||||
25 | applicable; then (II) the amounts redistributed
to each | ||||||
26 | inter-track wagering location licensee as described in |
| |||||||
| |||||||
1 | subpart (I)
shall be further redistributed as provided in | ||||||
2 | subparagraph (B) of paragraph (5)
of subsection (g) of | ||||||
3 | this Section 26 provided first, that the shares of those
| ||||||
4 | amounts, which are to be redistributed to the host track | ||||||
5 | or to purses at the
host track under subparagraph (B) of | ||||||
6 | paragraph (5) of subsection (g) of this
Section 26 shall | ||||||
7 | be
redistributed based on each host track's pro rata share | ||||||
8 | of the total
inter-track
wagering and simulcast wagering | ||||||
9 | handle at all host tracks during the calendar
year in | ||||||
10 | question, and second, that any amounts redistributed as | ||||||
11 | described in
part (I) to an inter-track wagering location | ||||||
12 | licensee that accepts
wagers on races conducted by an | ||||||
13 | organization licensee that conducts a race meet
in a | ||||||
14 | county with a population in excess of 230,000 and that | ||||||
15 | borders the
Mississippi River shall be further | ||||||
16 | redistributed, effective January 1, 2017, as provided in | ||||||
17 | paragraph (7) of subsection (g) of this Section 26, with | ||||||
18 | the
portion of that
further redistribution allocated to | ||||||
19 | purses at that organization licensee to be
divided between | ||||||
20 | standardbred purses and thoroughbred purses based on the
| ||||||
21 | amounts otherwise allocated to purses at that organization | ||||||
22 | licensee during the
calendar year in question; and (iv) 8% | ||||||
23 | of the pari-mutuel handle on
inter-track wagering wagered | ||||||
24 | at
such location to satisfy all costs and expenses of | ||||||
25 | conducting its wagering. The
remainder of the monies | ||||||
26 | retained by the inter-track wagering location licensee
|
| |||||||
| |||||||
1 | shall be allocated 40% to the location licensee and 60% to | ||||||
2 | the organization
licensee which provides the Illinois | ||||||
3 | races to the location, except that an inter-track
wagering | ||||||
4 | location
licensee that derives its license from a track | ||||||
5 | located in a county with a
population in excess of 230,000 | ||||||
6 | and that borders the Mississippi River shall
not divide | ||||||
7 | any remaining retention with the organization licensee | ||||||
8 | that provides
the race or races and an inter-track | ||||||
9 | wagering location licensee that accepts
wagers on races | ||||||
10 | conducted by an organization licensee that conducts a race | ||||||
11 | meet
in a county with a population in excess of 230,000 and | ||||||
12 | that borders the
Mississippi River shall not divide any | ||||||
13 | remaining retention with the
organization licensee.
| ||||||
14 | Notwithstanding the provisions of clauses (ii) and (iv) of | ||||||
15 | this
paragraph, in the case of the additional inter-track | ||||||
16 | wagering location licenses
authorized under paragraph (1) | ||||||
17 | of this subsection (h) by Public Act 87-110, those | ||||||
18 | licensees shall pay the following amounts as purses:
| ||||||
19 | during the first 12 months the licensee is in operation, | ||||||
20 | 5.25% of
the
pari-mutuel handle wagered at the location on | ||||||
21 | races; during the second 12
months, 5.25%; during the | ||||||
22 | third 12 months, 5.75%;
during
the fourth 12 months,
| ||||||
23 | 6.25%; and during the fifth 12 months and thereafter, | ||||||
24 | 6.75%. The
following amounts shall be retained by the | ||||||
25 | licensee to satisfy all costs
and expenses of conducting | ||||||
26 | its wagering: during the first 12 months the
licensee is |
| |||||||
| |||||||
1 | in operation, 8.25% of the pari-mutuel handle wagered
at | ||||||
2 | the
location; during the second 12 months, 8.25%; during | ||||||
3 | the third 12
months, 7.75%;
during the fourth 12 months, | ||||||
4 | 7.25%; and during the fifth 12 months
and
thereafter, | ||||||
5 | 6.75%.
For additional inter-track wagering location | ||||||
6 | licensees authorized under Public Act 89-16, purses for | ||||||
7 | the first 12 months the licensee is in operation shall
be | ||||||
8 | 5.75% of the pari-mutuel wagered
at the location, purses | ||||||
9 | for the second 12 months the licensee is in operation
| ||||||
10 | shall be 6.25%, and purses
thereafter shall be 6.75%. For | ||||||
11 | additional inter-track location
licensees
authorized under | ||||||
12 | Public Act 89-16, the licensee shall be allowed to retain | ||||||
13 | to satisfy
all costs and expenses: 7.75% of the | ||||||
14 | pari-mutuel handle wagered at
the location
during its | ||||||
15 | first 12 months of operation, 7.25% during its second
12
| ||||||
16 | months of
operation, and 6.75% thereafter.
| ||||||
17 | (C) There is hereby created the Horse Racing Tax | ||||||
18 | Allocation Fund
which shall remain in existence until | ||||||
19 | December 31, 1999. Moneys
remaining in the Fund after | ||||||
20 | December 31, 1999
shall be paid into the
General Revenue | ||||||
21 | Fund. Until January 1, 2000,
all monies paid into the | ||||||
22 | Horse Racing Tax Allocation Fund pursuant to this
| ||||||
23 | paragraph (11) by inter-track wagering location licensees | ||||||
24 | located in park
districts of 500,000 population or less, | ||||||
25 | or in a municipality that is not
included within any park | ||||||
26 | district but is included within a conservation
district |
| |||||||
| |||||||
1 | and is the county seat of a county that (i) is contiguous | ||||||
2 | to the state
of Indiana and (ii) has a 1990 population of | ||||||
3 | 88,257 according to the United
States Bureau of the | ||||||
4 | Census, and operating on May 1, 1994 shall be
allocated by | ||||||
5 | appropriation as follows:
| ||||||
6 | Two-sevenths to the Department of Agriculture. | ||||||
7 | Fifty percent of
this two-sevenths shall be used to | ||||||
8 | promote the Illinois horse racing and
breeding | ||||||
9 | industry, and shall be distributed by the Department | ||||||
10 | of Agriculture
upon the advice of a 9-member committee | ||||||
11 | appointed by the Governor consisting of
the following | ||||||
12 | members: the Director of Agriculture, who shall serve | ||||||
13 | as
chairman; 2 representatives of organization | ||||||
14 | licensees conducting thoroughbred
race meetings in | ||||||
15 | this State, recommended by those licensees; 2 | ||||||
16 | representatives
of organization licensees conducting | ||||||
17 | standardbred race meetings in this State,
recommended | ||||||
18 | by those licensees; a representative of the Illinois
| ||||||
19 | Thoroughbred Breeders and Owners Foundation, | ||||||
20 | recommended by that
Foundation; a representative of | ||||||
21 | the Illinois Standardbred Owners and
Breeders | ||||||
22 | Association, recommended
by that Association; a | ||||||
23 | representative of
the Horsemen's Benevolent and | ||||||
24 | Protective Association or any successor
organization | ||||||
25 | thereto established in Illinois comprised of the | ||||||
26 | largest number of
owners and trainers, recommended by |
| |||||||
| |||||||
1 | that
Association or that successor organization; and a
| ||||||
2 | representative of the Illinois Harness Horsemen's
| ||||||
3 | Association, recommended by that Association. | ||||||
4 | Committee members shall
serve for terms of 2 years, | ||||||
5 | commencing January 1 of each even-numbered
year. If a | ||||||
6 | representative of any of the above-named entities has | ||||||
7 | not been
recommended by January 1 of any even-numbered | ||||||
8 | year, the Governor shall
appoint a committee member to | ||||||
9 | fill that position. Committee members shall
receive no | ||||||
10 | compensation for their services as members but shall | ||||||
11 | be
reimbursed for all actual and necessary expenses | ||||||
12 | and disbursements incurred
in the performance of their | ||||||
13 | official duties. The remaining 50% of this
| ||||||
14 | two-sevenths shall be distributed to county fairs for | ||||||
15 | premiums and
rehabilitation as set forth in the | ||||||
16 | Agricultural Fair Act;
| ||||||
17 | Four-sevenths to park districts or municipalities | ||||||
18 | that do not have a
park district of 500,000 population | ||||||
19 | or less for museum purposes (if an
inter-track | ||||||
20 | wagering location licensee is located in such a park | ||||||
21 | district) or
to conservation districts for museum | ||||||
22 | purposes (if an inter-track wagering
location licensee | ||||||
23 | is located in a municipality that is not included | ||||||
24 | within any
park district but is included within a | ||||||
25 | conservation district and is the county
seat of a | ||||||
26 | county that (i) is contiguous to the state of Indiana |
| |||||||
| |||||||
1 | and (ii) has a
1990 population of 88,257 according to | ||||||
2 | the United States Bureau of the Census,
except that if | ||||||
3 | the conservation district does not maintain a museum, | ||||||
4 | the monies
shall be allocated equally between the | ||||||
5 | county and the municipality in which the
inter-track | ||||||
6 | wagering location licensee is located for general | ||||||
7 | purposes) or to a
municipal recreation board for park | ||||||
8 | purposes (if an inter-track wagering
location licensee | ||||||
9 | is located in a municipality that is not included | ||||||
10 | within any
park district and park maintenance is the | ||||||
11 | function of the municipal recreation
board and the | ||||||
12 | municipality has a 1990 population of 9,302 according | ||||||
13 | to the
United States Bureau of the Census); provided | ||||||
14 | that the monies are distributed
to each park district | ||||||
15 | or conservation district or municipality that does not
| ||||||
16 | have a park district in an amount equal to | ||||||
17 | four-sevenths of the amount
collected by each | ||||||
18 | inter-track wagering location licensee within the park
| ||||||
19 | district or conservation district or municipality for | ||||||
20 | the Fund. Monies that
were paid into the Horse Racing | ||||||
21 | Tax Allocation Fund before August 9, 1991 (the | ||||||
22 | effective date
of Public Act 87-110) by an inter-track | ||||||
23 | wagering location licensee
located in a municipality | ||||||
24 | that is not included within any park district but is
| ||||||
25 | included within a conservation district as provided in | ||||||
26 | this paragraph shall, as
soon as practicable after |
| |||||||
| |||||||
1 | August 9, 1991 (the effective date of Public Act | ||||||
2 | 87-110), be
allocated and paid to that conservation | ||||||
3 | district as provided in this paragraph.
Any park | ||||||
4 | district or municipality not maintaining a museum may | ||||||
5 | deposit the
monies in the corporate fund of the park | ||||||
6 | district or municipality where the
inter-track | ||||||
7 | wagering location is located, to be used for general | ||||||
8 | purposes;
and
| ||||||
9 | One-seventh to the Agricultural Premium Fund to be | ||||||
10 | used for distribution
to agricultural home economics | ||||||
11 | extension councils in accordance with "An
Act in | ||||||
12 | relation to additional support and finances for the | ||||||
13 | Agricultural and
Home Economic Extension Councils in | ||||||
14 | the several counties of this State and
making an | ||||||
15 | appropriation therefor", approved July 24, 1967.
| ||||||
16 | Until January 1, 2000, all other
monies paid into the | ||||||
17 | Horse Racing Tax
Allocation Fund pursuant to
this | ||||||
18 | paragraph (11) shall be allocated by appropriation as | ||||||
19 | follows:
| ||||||
20 | Two-sevenths to the Department of Agriculture. | ||||||
21 | Fifty percent of this
two-sevenths shall be used to | ||||||
22 | promote the Illinois horse racing and breeding
| ||||||
23 | industry, and shall be distributed by the Department | ||||||
24 | of Agriculture upon the
advice of a 9-member committee | ||||||
25 | appointed by the Governor consisting of the
following | ||||||
26 | members: the Director of Agriculture, who shall serve |
| |||||||
| |||||||
1 | as chairman; 2
representatives of organization | ||||||
2 | licensees conducting thoroughbred race meetings
in | ||||||
3 | this State, recommended by those licensees; 2 | ||||||
4 | representatives of
organization licensees conducting | ||||||
5 | standardbred race meetings in this State,
recommended | ||||||
6 | by those licensees; a representative of the Illinois | ||||||
7 | Thoroughbred
Breeders and Owners Foundation, | ||||||
8 | recommended by that Foundation; a
representative of | ||||||
9 | the Illinois Standardbred Owners and Breeders | ||||||
10 | Association,
recommended by that Association; a | ||||||
11 | representative of the Horsemen's Benevolent
and | ||||||
12 | Protective Association or any successor organization | ||||||
13 | thereto established
in Illinois comprised of the | ||||||
14 | largest number of owners and trainers,
recommended by | ||||||
15 | that Association or that successor organization; and a
| ||||||
16 | representative of the Illinois Harness Horsemen's | ||||||
17 | Association, recommended by
that Association. | ||||||
18 | Committee members shall serve for terms of 2 years,
| ||||||
19 | commencing January 1 of each even-numbered year. If a | ||||||
20 | representative of any of
the above-named entities has | ||||||
21 | not been recommended by January 1 of any
even-numbered | ||||||
22 | year, the Governor shall appoint a committee member to | ||||||
23 | fill that
position. Committee members shall receive no | ||||||
24 | compensation for their services
as members but shall | ||||||
25 | be reimbursed for all actual and necessary expenses | ||||||
26 | and
disbursements incurred in the performance of their |
| |||||||
| |||||||
1 | official duties. The
remaining 50% of this | ||||||
2 | two-sevenths shall be distributed to county fairs for
| ||||||
3 | premiums and rehabilitation as set forth in the | ||||||
4 | Agricultural Fair Act;
| ||||||
5 | Four-sevenths to museums and aquariums located in | ||||||
6 | park districts of over
500,000 population; provided | ||||||
7 | that the monies are distributed in accordance with
the | ||||||
8 | previous year's distribution of the maintenance tax | ||||||
9 | for such museums and
aquariums as provided in Section | ||||||
10 | 2 of the Park District and Municipal Aquarium and | ||||||
11 | Museum
Act; and
| ||||||
12 | One-seventh to the Agricultural Premium Fund to be | ||||||
13 | used for distribution
to agricultural home economics | ||||||
14 | extension councils in accordance with "An Act
in | ||||||
15 | relation to additional support and finances for the | ||||||
16 | Agricultural and
Home Economic Extension Councils in | ||||||
17 | the several counties of this State and
making an | ||||||
18 | appropriation therefor", approved July 24, 1967.
This | ||||||
19 | subparagraph (C) shall be inoperative and of no force | ||||||
20 | and effect on and
after January 1, 2000.
| ||||||
21 | (D) Except as provided in paragraph (11) of this | ||||||
22 | subsection (h),
with respect to purse allocation from | ||||||
23 | inter-track wagering, the monies so
retained shall be | ||||||
24 | divided as follows:
| ||||||
25 | (i) If the inter-track wagering licensee, | ||||||
26 | except an inter-track
wagering licensee that |
| |||||||
| |||||||
1 | derives its license from an organization
licensee | ||||||
2 | located in a county with a population in excess of | ||||||
3 | 230,000 and bounded
by the Mississippi River, is | ||||||
4 | not conducting its own
race meeting during the | ||||||
5 | same dates, then the entire purse allocation shall | ||||||
6 | be
to purses at the track where the races wagered | ||||||
7 | on are being conducted.
| ||||||
8 | (ii) If the inter-track wagering licensee, | ||||||
9 | except an inter-track
wagering licensee that | ||||||
10 | derives its license from an organization
licensee | ||||||
11 | located in a county with a population in excess of | ||||||
12 | 230,000 and bounded
by the Mississippi River, is | ||||||
13 | also
conducting its own
race meeting during the | ||||||
14 | same dates, then the purse allocation shall be as
| ||||||
15 | follows: 50% to purses at the track where the | ||||||
16 | races wagered on are
being conducted; 50% to | ||||||
17 | purses at the track where the inter-track
wagering | ||||||
18 | licensee is accepting such wagers.
| ||||||
19 | (iii) If the inter-track wagering is being | ||||||
20 | conducted by an inter-track
wagering location | ||||||
21 | licensee, except an inter-track wagering location | ||||||
22 | licensee
that derives its license from an | ||||||
23 | organization licensee located in a
county with a | ||||||
24 | population in excess of 230,000 and bounded by the | ||||||
25 | Mississippi
River, the entire purse allocation for | ||||||
26 | Illinois races shall
be to purses at the track |
| |||||||
| |||||||
1 | where the race meeting being wagered on is being
| ||||||
2 | held.
| ||||||
3 | (12) The Board shall have all powers necessary and | ||||||
4 | proper to fully
supervise and control the conduct of
| ||||||
5 | inter-track wagering and simulcast
wagering by inter-track | ||||||
6 | wagering licensees and inter-track wagering location
| ||||||
7 | licensees, including, but not
limited to, the following:
| ||||||
8 | (A) The Board is vested with power to promulgate | ||||||
9 | reasonable rules and
regulations for the purpose of | ||||||
10 | administering the
conduct of this
wagering and to | ||||||
11 | prescribe reasonable rules, regulations and conditions | ||||||
12 | under
which such wagering shall be held and conducted. | ||||||
13 | Such rules and regulations
are to provide for the | ||||||
14 | prevention of practices detrimental to the public
| ||||||
15 | interest and for
the best interests of said wagering | ||||||
16 | and to impose penalties
for violations thereof.
| ||||||
17 | (B) The Board, and any person or persons to whom it | ||||||
18 | delegates this
power, is vested with the power to | ||||||
19 | enter the
facilities of any licensee to determine | ||||||
20 | whether there has been
compliance with the provisions | ||||||
21 | of this Act and the rules and regulations
relating to | ||||||
22 | the conduct of such wagering.
| ||||||
23 | (C) The Board, and any person or persons to whom it | ||||||
24 | delegates this
power, may eject or exclude from any | ||||||
25 | licensee's facilities, any person whose
conduct or | ||||||
26 | reputation
is such that his presence on such premises |
| |||||||
| |||||||
1 | may, in the opinion of the Board,
call into the | ||||||
2 | question the honesty and integrity of, or interfere | ||||||
3 | with the
orderly conduct of such wagering; provided, | ||||||
4 | however, that no person shall
be excluded or ejected | ||||||
5 | from such premises solely on the grounds of race,
| ||||||
6 | color, creed, national origin, ancestry, or sex.
| ||||||
7 | (D) (Blank).
| ||||||
8 | (E) The Board is vested with the power to appoint | ||||||
9 | delegates to execute
any of the powers granted to it | ||||||
10 | under this Section for the purpose of
administering | ||||||
11 | this wagering and any
rules and
regulations
| ||||||
12 | promulgated in accordance with this Act.
| ||||||
13 | (F) The Board shall name and appoint a State | ||||||
14 | director of this wagering
who shall be a | ||||||
15 | representative of the Board and whose
duty it shall
be | ||||||
16 | to supervise the conduct of inter-track wagering as | ||||||
17 | may be provided for
by the rules and regulations of the | ||||||
18 | Board; such rules and regulation shall
specify the | ||||||
19 | method of appointment and the Director's powers, | ||||||
20 | authority and
duties.
| ||||||
21 | (G) The Board is vested with the power to impose | ||||||
22 | civil penalties of up
to $5,000 against individuals | ||||||
23 | and up to $10,000 against
licensees for each violation | ||||||
24 | of any provision of
this Act relating to the conduct of | ||||||
25 | this wagering, any
rules adopted
by the Board, any | ||||||
26 | order of the Board or any other action which in the |
| |||||||
| |||||||
1 | Board's
discretion, is a detriment or impediment to | ||||||
2 | such wagering.
| ||||||
3 | (13) The Department of Agriculture may enter into | ||||||
4 | agreements with
licensees authorizing such licensees to | ||||||
5 | conduct inter-track
wagering on races to be held at the | ||||||
6 | licensed race meetings conducted by the
Department of | ||||||
7 | Agriculture. Such
agreement shall specify the races of the | ||||||
8 | Department of Agriculture's
licensed race meeting upon | ||||||
9 | which the licensees will conduct wagering. In the
event | ||||||
10 | that a licensee
conducts inter-track pari-mutuel wagering | ||||||
11 | on races from the Illinois State Fair
or DuQuoin State | ||||||
12 | Fair which are in addition to the licensee's previously
| ||||||
13 | approved racing program, those races shall be considered a | ||||||
14 | separate racing day
for the
purpose of determining the | ||||||
15 | daily handle and computing the privilege or
pari-mutuel | ||||||
16 | tax on
that daily handle as provided in Sections 27
and | ||||||
17 | 27.1. Such
agreements shall be approved by the Board | ||||||
18 | before such wagering may be
conducted. In determining | ||||||
19 | whether to grant approval, the Board shall give
due | ||||||
20 | consideration to the best interests of the public and of | ||||||
21 | horse racing.
The provisions of paragraphs (1), (8), | ||||||
22 | (8.1), and (8.2) of
subsection (h) of this
Section which | ||||||
23 | are not specified in this paragraph (13) shall not apply | ||||||
24 | to
licensed race meetings conducted by the Department of | ||||||
25 | Agriculture at the
Illinois State Fair in Sangamon County | ||||||
26 | or the DuQuoin State Fair in Perry
County, or to any |
| |||||||
| |||||||
1 | wagering conducted on
those race meetings. | ||||||
2 | (14) An inter-track wagering location license | ||||||
3 | authorized by the Board in 2016 that is owned and operated | ||||||
4 | by a race track in Rock Island County shall be transferred | ||||||
5 | to a commonly owned race track in Cook County on August 12, | ||||||
6 | 2016 (the effective date of Public Act 99-757). The | ||||||
7 | licensee shall retain its status in relation to purse | ||||||
8 | distribution under paragraph (11) of this subsection (h) | ||||||
9 | following the transfer to the new entity. The pari-mutuel | ||||||
10 | tax credit under Section 32.1 shall not be applied toward | ||||||
11 | any pari-mutuel tax obligation of the inter-track wagering | ||||||
12 | location licensee of the license that is transferred under | ||||||
13 | this paragraph (14).
| ||||||
14 | (i) Notwithstanding the other provisions of this Act, the | ||||||
15 | conduct of
wagering at wagering facilities is authorized on | ||||||
16 | all days, except as limited by
subsection (b) of Section 19 of | ||||||
17 | this Act.
| ||||||
18 | (Source: P.A. 101-31, eff. 6-28-19; 101-52, eff. 7-12-19; | ||||||
19 | 101-81, eff. 7-12-19; 101-109, eff. 7-19-19; 102-558, eff. | ||||||
20 | 8-20-21; 102-813, eff. 5-13-22.)
| ||||||
21 | Section 20-25. The Eminent Domain Act is amended by | ||||||
22 | changing Section 15-5-15 as follows: | ||||||
23 | (735 ILCS 30/15-5-15)
| ||||||
24 | Sec. 15-5-15. Eminent domain powers in ILCS Chapters 70 |
| |||||||
| |||||||
1 | through 75. The following provisions of law may include | ||||||
2 | express grants of the power to acquire property by | ||||||
3 | condemnation or eminent domain: | ||||||
4 | (70 ILCS 5/8.02 and 5/9); Airport Authorities Act; airport | ||||||
5 | authorities; for public airport facilities.
| ||||||
6 | (70 ILCS 5/8.05 and 5/9); Airport Authorities Act; airport | ||||||
7 | authorities; for removal of airport hazards.
| ||||||
8 | (70 ILCS 5/8.06 and 5/9); Airport Authorities Act; airport | ||||||
9 | authorities; for reduction of the height of objects or | ||||||
10 | structures.
| ||||||
11 | (70 ILCS 10/4); Interstate Airport Authorities Act; interstate | ||||||
12 | airport authorities; for general purposes.
| ||||||
13 | (70 ILCS 15/3); Kankakee River Valley Area Airport Authority | ||||||
14 | Act; Kankakee River Valley Area Airport Authority; for | ||||||
15 | acquisition of land for airports.
| ||||||
16 | (70 ILCS 200/2-20); Civic Center Code; civic center | ||||||
17 | authorities; for grounds, centers, buildings, and parking.
| ||||||
18 | (70 ILCS 200/5-35); Civic Center Code; Aledo Civic Center | ||||||
19 | Authority; for grounds, centers, buildings, and parking.
| ||||||
20 | (70 ILCS 200/10-15); Civic Center Code; Aurora Metropolitan | ||||||
21 | Exposition, Auditorium and Office Building Authority; for | ||||||
22 | grounds, centers, buildings, and parking.
| ||||||
23 | (70 ILCS 200/15-40); Civic Center Code; Benton Civic Center | ||||||
24 | Authority; for grounds, centers, buildings, and parking.
| ||||||
25 | (70 ILCS 200/20-15); Civic Center Code; Bloomington Civic |
| |||||||
| |||||||
1 | Center Authority; for grounds, centers, buildings, and | ||||||
2 | parking.
| ||||||
3 | (70 ILCS 200/35-35); Civic Center Code; Brownstown Park | ||||||
4 | District Civic Center Authority; for grounds, centers, | ||||||
5 | buildings, and parking.
| ||||||
6 | (70 ILCS 200/40-35); Civic Center Code; Carbondale Civic | ||||||
7 | Center Authority; for grounds, centers, buildings, and | ||||||
8 | parking.
| ||||||
9 | (70 ILCS 200/55-60); Civic Center Code; Chicago South Civic | ||||||
10 | Center Authority; for grounds, centers, buildings, and | ||||||
11 | parking.
| ||||||
12 | (70 ILCS 200/60-30); Civic Center Code; Collinsville | ||||||
13 | Metropolitan Exposition, Auditorium and Office Building | ||||||
14 | Authority; for grounds, centers, buildings, and parking.
| ||||||
15 | (70 ILCS 200/70-35); Civic Center Code; Crystal Lake Civic | ||||||
16 | Center Authority; for grounds, centers, buildings, and | ||||||
17 | parking.
| ||||||
18 | (70 ILCS 200/75-20); Civic Center Code; Decatur Metropolitan | ||||||
19 | Exposition, Auditorium and Office Building Authority; for | ||||||
20 | grounds, centers, buildings, and parking.
| ||||||
21 | (70 ILCS 200/80-15); Civic Center Code; DuPage County | ||||||
22 | Metropolitan Exposition, Auditorium and Office Building | ||||||
23 | Authority; for grounds, centers, buildings, and parking.
| ||||||
24 | (70 ILCS 200/85-35); Civic Center Code; Elgin Metropolitan | ||||||
25 | Exposition, Auditorium and Office Building Authority; for | ||||||
26 | grounds, centers, buildings, and parking.
|
| |||||||
| |||||||
1 | (70 ILCS 200/95-25); Civic Center Code; Herrin Metropolitan | ||||||
2 | Exposition, Auditorium and Office Building Authority; for | ||||||
3 | grounds, centers, buildings, and parking.
| ||||||
4 | (70 ILCS 200/110-35); Civic Center Code; Illinois Valley Civic | ||||||
5 | Center Authority; for grounds, centers, buildings, and | ||||||
6 | parking.
| ||||||
7 | (70 ILCS 200/115-35); Civic Center Code; Jasper County Civic | ||||||
8 | Center Authority; for grounds, centers, buildings, and | ||||||
9 | parking.
| ||||||
10 | (70 ILCS 200/120-25); Civic Center Code; Jefferson County | ||||||
11 | Metropolitan Exposition, Auditorium and Office Building | ||||||
12 | Authority; for grounds, centers, buildings, and parking.
| ||||||
13 | (70 ILCS 200/125-15); Civic Center Code; Jo Daviess County | ||||||
14 | Civic Center Authority; for grounds, centers, buildings, | ||||||
15 | and parking.
| ||||||
16 | (70 ILCS 200/130-30); Civic Center Code; Katherine Dunham | ||||||
17 | Metropolitan Exposition, Auditorium and Office Building | ||||||
18 | Authority; for grounds, centers, buildings, and parking.
| ||||||
19 | (70 ILCS 200/145-35); Civic Center Code; Marengo Civic Center | ||||||
20 | Authority; for grounds, centers, buildings, and parking.
| ||||||
21 | (70 ILCS 200/150-35); Civic Center Code; Mason County Civic | ||||||
22 | Center Authority; for grounds, centers, buildings, and | ||||||
23 | parking.
| ||||||
24 | (70 ILCS 200/155-15); Civic Center Code; Matteson Metropolitan | ||||||
25 | Civic Center Authority; for grounds, centers, buildings, | ||||||
26 | and parking.
|
| |||||||
| |||||||
1 | (70 ILCS 200/160-35); Civic Center Code; Maywood Civic Center | ||||||
2 | Authority; for grounds, centers, buildings, and parking.
| ||||||
3 | (70 ILCS 200/165-35); Civic Center Code; Melrose Park | ||||||
4 | Metropolitan Exposition Auditorium and Office Building | ||||||
5 | Authority; for grounds, centers, buildings, and parking.
| ||||||
6 | (70 ILCS 200/170-20); Civic Center Code; certain Metropolitan | ||||||
7 | Exposition, Auditorium and Office Building Authorities; | ||||||
8 | for general purposes.
| ||||||
9 | (70 ILCS 200/180-35); Civic Center Code; Normal Civic Center | ||||||
10 | Authority; for grounds, centers, buildings, and parking.
| ||||||
11 | (70 ILCS 200/185-15); Civic Center Code; Oak Park Civic Center | ||||||
12 | Authority; for grounds, centers, buildings, and parking.
| ||||||
13 | (70 ILCS 200/195-35); Civic Center Code; Ottawa Civic Center | ||||||
14 | Authority; for grounds, centers, buildings, and parking.
| ||||||
15 | (70 ILCS 200/200-15); Civic Center Code; Pekin Civic Center | ||||||
16 | Authority; for grounds, centers, buildings, and parking.
| ||||||
17 | (70 ILCS 200/205-15); Civic Center Code; Peoria Civic Center | ||||||
18 | Authority; for grounds, centers, buildings, and parking.
| ||||||
19 | (70 ILCS 200/210-35); Civic Center Code; Pontiac Civic Center | ||||||
20 | Authority; for grounds, centers, buildings, and parking.
| ||||||
21 | (70 ILCS 200/215-15); Civic Center Code; Illinois Quad City | ||||||
22 | Civic Center Authority; for grounds, centers, buildings, | ||||||
23 | and parking.
| ||||||
24 | (70 ILCS 200/220-30); Civic Center Code; Quincy Metropolitan | ||||||
25 | Exposition, Auditorium and Office Building Authority; for | ||||||
26 | grounds, centers, buildings, and parking.
|
| |||||||
| |||||||
1 | (70 ILCS 200/225-35); Civic Center Code; Randolph County Civic | ||||||
2 | Center Authority; for grounds, centers, buildings, and | ||||||
3 | parking.
| ||||||
4 | (70 ILCS 200/230-35); Civic Center Code; River Forest | ||||||
5 | Metropolitan Exposition, Auditorium and Office Building | ||||||
6 | Authority; for grounds, centers, buildings, and parking.
| ||||||
7 | (70 ILCS 200/235-40); Civic Center Code; Riverside Civic | ||||||
8 | Center Authority; for grounds, centers, buildings, and | ||||||
9 | parking.
| ||||||
10 | (70 ILCS 200/245-35); Civic Center Code; Salem Civic Center | ||||||
11 | Authority; for grounds, centers, buildings, and parking.
| ||||||
12 | (70 ILCS 200/255-20); Civic Center Code; Springfield | ||||||
13 | Metropolitan Exposition and Auditorium Authority; for | ||||||
14 | grounds, centers, and parking.
| ||||||
15 | (70 ILCS 200/260-35); Civic Center Code; Sterling Metropolitan | ||||||
16 | Exposition, Auditorium and Office Building Authority; for | ||||||
17 | grounds, centers, buildings, and parking.
| ||||||
18 | (70 ILCS 200/265-20); Civic Center Code; Vermilion County | ||||||
19 | Metropolitan Exposition, Auditorium and Office Building | ||||||
20 | Authority; for grounds, centers, buildings, and parking.
| ||||||
21 | (70 ILCS 200/270-35); Civic Center Code; Waukegan Civic Center | ||||||
22 | Authority; for grounds, centers, buildings, and parking.
| ||||||
23 | (70 ILCS 200/275-35); Civic Center Code; West Frankfort Civic | ||||||
24 | Center Authority; for grounds, centers, buildings, and | ||||||
25 | parking.
| ||||||
26 | (70 ILCS 200/280-20); Civic Center Code; Will County |
| |||||||
| |||||||
1 | Metropolitan Exposition and Auditorium Authority; for | ||||||
2 | grounds, centers, and parking.
| ||||||
3 | (70 ILCS 210/5); Metropolitan Pier and Exposition Authority | ||||||
4 | Act; Metropolitan Pier and Exposition Authority; for | ||||||
5 | general purposes, including quick-take power.
| ||||||
6 | (70 ILCS 405/22.04); Soil and Water Conservation Districts | ||||||
7 | Act; soil and water conservation districts; for general | ||||||
8 | purposes.
| ||||||
9 | (70 ILCS 410/10 and 410/12); Conservation District Act; | ||||||
10 | conservation districts; for open space, wildland, scenic | ||||||
11 | roadway, pathway, outdoor recreation, or other | ||||||
12 | conservation benefits.
| ||||||
13 | (70 ILCS 503/25); Chanute-Rantoul National Aviation Center | ||||||
14 | Redevelopment Commission Act; Chanute-Rantoul National | ||||||
15 | Aviation Center Redevelopment Commission; for general | ||||||
16 | purposes. | ||||||
17 | (70 ILCS 507/15); Fort Sheridan Redevelopment Commission Act; | ||||||
18 | Fort Sheridan Redevelopment Commission; for general | ||||||
19 | purposes or to carry out comprehensive or redevelopment | ||||||
20 | plans.
| ||||||
21 | (70 ILCS 520/8); Southwestern Illinois Development Authority | ||||||
22 | Act; Southwestern Illinois Development Authority; for | ||||||
23 | general purposes, including quick-take power.
| ||||||
24 | (70 ILCS 605/4-17 and 605/5-7); Illinois Drainage Code; | ||||||
25 | drainage districts; for general purposes.
| ||||||
26 | (70 ILCS 615/5 and 615/6); Chicago Drainage District Act; |
| |||||||
| |||||||
1 | corporate authorities; for construction and maintenance of | ||||||
2 | works.
| ||||||
3 | (70 ILCS 705/10); Fire Protection District Act; fire | ||||||
4 | protection districts; for general purposes.
| ||||||
5 | (70 ILCS 750/20); Flood Prevention District Act; flood | ||||||
6 | prevention districts; for general purposes. | ||||||
7 | (70 ILCS 805/6); Downstate Forest Preserve District Act; | ||||||
8 | certain forest preserve districts; for general purposes.
| ||||||
9 | (70 ILCS 805/18.8); Downstate Forest Preserve District Act; | ||||||
10 | certain forest preserve districts; for recreational and | ||||||
11 | cultural facilities.
| ||||||
12 | (70 ILCS 810/8); Cook County Forest Preserve District Act; | ||||||
13 | Forest Preserve District of Cook County; for general | ||||||
14 | purposes.
| ||||||
15 | (70 ILCS 810/38); Cook County Forest Preserve District Act; | ||||||
16 | Forest Preserve District of Cook County; for recreational | ||||||
17 | facilities.
| ||||||
18 | (70 ILCS 910/15 and 910/16); Hospital District Law; hospital | ||||||
19 | districts; for hospitals or hospital facilities.
| ||||||
20 | (70 ILCS 915/3); Illinois Medical District Act; Illinois | ||||||
21 | Medical District Commission; for general purposes.
| ||||||
22 | (70 ILCS 915/4.5); Illinois Medical District Act; Illinois | ||||||
23 | Medical District Commission; quick-take power for the | ||||||
24 | Illinois State Police Forensic Science Laboratory | ||||||
25 | (obsolete).
| ||||||
26 | (70 ILCS 920/5); Tuberculosis Sanitarium District Act; |
| |||||||
| |||||||
1 | tuberculosis sanitarium districts; for tuberculosis | ||||||
2 | sanitariums.
| ||||||
3 | (70 ILCS 925/20); Mid-Illinois
Medical District Act; | ||||||
4 | Mid-Illinois
Medical District; for general purposes.
| ||||||
5 | (70 ILCS 930/20); Mid-America Medical District Act; | ||||||
6 | Mid-America Medical District Commission; for general | ||||||
7 | purposes. | ||||||
8 | (70 ILCS 935/20); Roseland Community Medical District Act; | ||||||
9 | medical district; for general purposes. | ||||||
10 | (70 ILCS 1005/7); Mosquito Abatement District Act; mosquito | ||||||
11 | abatement districts; for general purposes.
| ||||||
12 | (70 ILCS 1105/8); Museum District Act; museum districts; for | ||||||
13 | general purposes.
| ||||||
14 | (70 ILCS 1205/7-1); Park District Code; park districts; for | ||||||
15 | streets and other purposes.
| ||||||
16 | (70 ILCS 1205/8-1); Park District Code; park districts; for | ||||||
17 | parks.
| ||||||
18 | (70 ILCS 1205/9-2 and 1205/9-4); Park District Code; park | ||||||
19 | districts; for airports and landing fields.
| ||||||
20 | (70 ILCS 1205/11-2 and 1205/11-3); Park District Code; park | ||||||
21 | districts; for State land abutting public water and | ||||||
22 | certain access rights.
| ||||||
23 | (70 ILCS 1205/11.1-3); Park District Code; park districts; for | ||||||
24 | harbors.
| ||||||
25 | (70 ILCS 1225/2); Park Commissioners Land Condemnation Act; | ||||||
26 | park districts; for street widening.
|
| |||||||
| |||||||
1 | (70 ILCS 1230/1 and 1230/1-a); Park Commissioners Water | ||||||
2 | Control Act; park districts; for parks, boulevards, | ||||||
3 | driveways, parkways, viaducts, bridges, or tunnels.
| ||||||
4 | (70 ILCS 1250/2); Park Commissioners Street Control (1889) | ||||||
5 | Act; park districts; for boulevards or driveways.
| ||||||
6 | (70 ILCS 1290/1); Park District and Municipal Aquarium and | ||||||
7 | Museum Act; municipalities or park districts; for | ||||||
8 | aquariums or museums.
| ||||||
9 | (70 ILCS 1305/2); Park District Airport Zoning Act; park | ||||||
10 | districts; for restriction of the height of structures.
| ||||||
11 | (70 ILCS 1310/5); Park District Elevated Highway Act; park | ||||||
12 | districts; for elevated highways.
| ||||||
13 | (70 ILCS 1505/15); Chicago Park District Act; Chicago Park | ||||||
14 | District; for parks and other purposes.
| ||||||
15 | (70 ILCS 1505/25.1); Chicago Park District Act; Chicago Park | ||||||
16 | District; for parking lots or garages.
| ||||||
17 | (70 ILCS 1505/26.3); Chicago Park District Act; Chicago Park | ||||||
18 | District; for harbors.
| ||||||
19 | (70 ILCS 1570/5); Lincoln Park Commissioners Land Condemnation | ||||||
20 | Act; Lincoln Park Commissioners; for land and interests in | ||||||
21 | land, including riparian rights.
| ||||||
22 | (70 ILCS 1801/30); Alexander-Cairo Port District Act; | ||||||
23 | Alexander-Cairo Port District; for general purposes. | ||||||
24 | (70 ILCS 1805/8); Havana Regional Port District Act; Havana | ||||||
25 | Regional Port District; for general purposes.
| ||||||
26 | (70 ILCS 1810/7); Illinois International Port District Act; |
| |||||||
| |||||||
1 | Illinois International Port District; for general | ||||||
2 | purposes.
| ||||||
3 | (70 ILCS 1815/13); Illinois Valley Regional Port District Act; | ||||||
4 | Illinois Valley Regional Port District; for general | ||||||
5 | purposes.
| ||||||
6 | (70 ILCS 1820/4); Jackson-Union Counties Regional Port | ||||||
7 | District Act; Jackson-Union Counties Regional Port | ||||||
8 | District; for removal of airport hazards or reduction of | ||||||
9 | the height of objects or structures.
| ||||||
10 | (70 ILCS 1820/5); Jackson-Union Counties Regional Port | ||||||
11 | District Act; Jackson-Union Counties Regional Port | ||||||
12 | District; for general purposes.
| ||||||
13 | (70 ILCS 1825/4.9); Joliet Regional Port District Act; Joliet | ||||||
14 | Regional Port District; for removal of airport hazards.
| ||||||
15 | (70 ILCS 1825/4.10); Joliet Regional Port District Act; Joliet | ||||||
16 | Regional Port District; for reduction of the height of | ||||||
17 | objects or structures.
| ||||||
18 | (70 ILCS 1825/4.18); Joliet Regional Port District Act; Joliet | ||||||
19 | Regional Port District; for removal of hazards from ports | ||||||
20 | and terminals.
| ||||||
21 | (70 ILCS 1825/5); Joliet Regional Port District Act; Joliet | ||||||
22 | Regional Port District; for general purposes.
| ||||||
23 | (70 ILCS 1830/7.1); Kaskaskia Regional Port District Act; | ||||||
24 | Kaskaskia Regional Port District; for removal of hazards | ||||||
25 | from ports and terminals.
| ||||||
26 | (70 ILCS 1830/14); Kaskaskia Regional Port District Act; |
| |||||||
| |||||||
1 | Kaskaskia Regional Port District; for general purposes.
| ||||||
2 | (70 ILCS 1831/30); Massac-Metropolis Port District Act; | ||||||
3 | Massac-Metropolis Port District; for general purposes. | ||||||
4 | (70 ILCS 1835/5.10); Mt. Carmel Regional Port District Act; | ||||||
5 | Mt. Carmel Regional Port District; for removal of airport | ||||||
6 | hazards.
| ||||||
7 | (70 ILCS 1835/5.11); Mt. Carmel Regional Port District Act; | ||||||
8 | Mt. Carmel Regional Port District; for reduction of the | ||||||
9 | height of objects or structures.
| ||||||
10 | (70 ILCS 1835/6); Mt. Carmel Regional Port District Act; Mt. | ||||||
11 | Carmel Regional Port District; for general purposes.
| ||||||
12 | (70 ILCS 1837/30); Ottawa Port District Act; Ottawa Port | ||||||
13 | District; for general purposes. | ||||||
14 | (70 ILCS 1845/4.9); Seneca Regional Port District Act; Seneca | ||||||
15 | Regional Port District; for removal of airport hazards.
| ||||||
16 | (70 ILCS 1845/4.10); Seneca Regional Port District Act; Seneca | ||||||
17 | Regional Port District; for reduction of the height of | ||||||
18 | objects or structures.
| ||||||
19 | (70 ILCS 1845/5); Seneca Regional Port District Act; Seneca | ||||||
20 | Regional Port District; for general purposes.
| ||||||
21 | (70 ILCS 1850/4); Shawneetown Regional Port District Act; | ||||||
22 | Shawneetown Regional Port District; for removal of airport | ||||||
23 | hazards or reduction of the height of objects or | ||||||
24 | structures.
| ||||||
25 | (70 ILCS 1850/5); Shawneetown Regional Port District Act; | ||||||
26 | Shawneetown Regional Port District; for general purposes.
|
| |||||||
| |||||||
1 | (70 ILCS 1855/4); Southwest Regional Port District Act; | ||||||
2 | Southwest Regional Port District; for removal of airport | ||||||
3 | hazards or reduction of the height of objects or | ||||||
4 | structures.
| ||||||
5 | (70 ILCS 1855/5); Southwest Regional Port District Act; | ||||||
6 | Southwest Regional Port District; for general purposes. | ||||||
7 | (70 ILCS 1860/4); Tri-City Regional Port District Act; | ||||||
8 | Tri-City Regional Port District; for removal of airport | ||||||
9 | hazards.
| ||||||
10 | (70 ILCS 1860/5); Tri-City Regional Port District Act; | ||||||
11 | Tri-City Regional Port District; for the development of | ||||||
12 | facilities.
| ||||||
13 | (70 ILCS 1863/11); Upper Mississippi River International Port | ||||||
14 | District Act; Upper Mississippi River International Port | ||||||
15 | District; for general purposes. | ||||||
16 | (70 ILCS 1865/4.9); Waukegan Port District Act; Waukegan Port | ||||||
17 | District; for removal of airport hazards.
| ||||||
18 | (70 ILCS 1865/4.10); Waukegan Port District Act; Waukegan Port | ||||||
19 | District; for restricting the height of objects or | ||||||
20 | structures.
| ||||||
21 | (70 ILCS 1865/5); Waukegan Port District Act; Waukegan Port | ||||||
22 | District; for the development of facilities.
| ||||||
23 | (70 ILCS 1870/8); White County Port District Act; White County | ||||||
24 | Port District; for the development of facilities.
| ||||||
25 | (70 ILCS 1905/16); Railroad Terminal Authority Act; Railroad | ||||||
26 | Terminal Authority (Chicago); for general purposes.
|
| |||||||
| |||||||
1 | (70 ILCS 1915/25); Grand Avenue Railroad Relocation Authority | ||||||
2 | Act; Grand Avenue Railroad Relocation Authority; for | ||||||
3 | general purposes, including quick-take power (now | ||||||
4 | obsolete). | ||||||
5 | (70 ILCS 1935/25); Elmwood Park Grade Separation Authority | ||||||
6 | Act; Elmwood Park Grade Separation Authority; for general | ||||||
7 | purposes.
| ||||||
8 | (70 ILCS 2105/9b); River Conservancy Districts Act; river | ||||||
9 | conservancy districts; for general purposes.
| ||||||
10 | (70 ILCS 2105/10a); River Conservancy Districts Act; river | ||||||
11 | conservancy districts; for corporate purposes.
| ||||||
12 | (70 ILCS 2205/15); Sanitary District Act of 1907; sanitary | ||||||
13 | districts; for corporate purposes.
| ||||||
14 | (70 ILCS 2205/18); Sanitary District Act of 1907; sanitary | ||||||
15 | districts; for improvements and works.
| ||||||
16 | (70 ILCS 2205/19); Sanitary District Act of 1907; sanitary | ||||||
17 | districts; for access to property.
| ||||||
18 | (70 ILCS 2305/8); North Shore Water Reclamation District Act; | ||||||
19 | North Shore Water Reclamation District; for corporate | ||||||
20 | purposes.
| ||||||
21 | (70 ILCS 2305/15); North Shore Water Reclamation District Act; | ||||||
22 | North Shore Water Reclamation District; for improvements.
| ||||||
23 | (70 ILCS 2405/7.9); Sanitary District Act of 1917; Sanitary | ||||||
24 | District of Decatur; for carrying out agreements to sell, | ||||||
25 | convey, or disburse treated wastewater to a private | ||||||
26 | entity. |
| |||||||
| |||||||
1 | (70 ILCS 2405/8); Sanitary District Act of 1917; sanitary | ||||||
2 | districts; for corporate purposes.
| ||||||
3 | (70 ILCS 2405/15); Sanitary District Act of 1917; sanitary | ||||||
4 | districts; for improvements.
| ||||||
5 | (70 ILCS 2405/16.9 and 2405/16.10); Sanitary District Act of | ||||||
6 | 1917; sanitary districts; for waterworks.
| ||||||
7 | (70 ILCS 2405/17.2); Sanitary District Act of 1917; sanitary | ||||||
8 | districts; for public sewer and water utility treatment | ||||||
9 | works.
| ||||||
10 | (70 ILCS 2405/18); Sanitary District Act of 1917; sanitary | ||||||
11 | districts; for dams or other structures to regulate water | ||||||
12 | flow.
| ||||||
13 | (70 ILCS 2605/8); Metropolitan Water Reclamation District Act; | ||||||
14 | Metropolitan Water Reclamation District; for corporate | ||||||
15 | purposes.
| ||||||
16 | (70 ILCS 2605/16); Metropolitan Water Reclamation District | ||||||
17 | Act; Metropolitan Water Reclamation District; quick-take | ||||||
18 | power for improvements.
| ||||||
19 | (70 ILCS 2605/17); Metropolitan Water Reclamation District | ||||||
20 | Act; Metropolitan Water Reclamation District; for bridges.
| ||||||
21 | (70 ILCS 2605/35); Metropolitan Water Reclamation District | ||||||
22 | Act; Metropolitan Water Reclamation District; for widening | ||||||
23 | and deepening a navigable stream.
| ||||||
24 | (70 ILCS 2805/10); Sanitary District Act of 1936; sanitary | ||||||
25 | districts; for corporate purposes.
| ||||||
26 | (70 ILCS 2805/24); Sanitary District Act of 1936; sanitary |
| |||||||
| |||||||
1 | districts; for improvements.
| ||||||
2 | (70 ILCS 2805/26i and 2805/26j); Sanitary District Act of | ||||||
3 | 1936; sanitary districts; for drainage systems.
| ||||||
4 | (70 ILCS 2805/27); Sanitary District Act of 1936; sanitary | ||||||
5 | districts; for dams or other structures to regulate water | ||||||
6 | flow.
| ||||||
7 | (70 ILCS 2805/32k); Sanitary District Act of 1936; sanitary | ||||||
8 | districts; for water supply.
| ||||||
9 | (70 ILCS 2805/32l); Sanitary District Act of 1936; sanitary | ||||||
10 | districts; for waterworks.
| ||||||
11 | (70 ILCS 2905/2-7); Metro-East Sanitary District Act of 1974; | ||||||
12 | Metro-East Sanitary District; for corporate purposes.
| ||||||
13 | (70 ILCS 2905/2-8); Metro-East Sanitary District Act of 1974; | ||||||
14 | Metro-East Sanitary District; for access to property.
| ||||||
15 | (70 ILCS 3010/10); Sanitary District Revenue Bond Act; | ||||||
16 | sanitary districts; for sewerage systems.
| ||||||
17 | (70 ILCS 3205/12); Illinois Sports Facilities Authority Act; | ||||||
18 | Illinois Sports Facilities Authority; quick-take power for | ||||||
19 | its corporate purposes (obsolete).
| ||||||
20 | (70 ILCS 3405/16); Surface Water Protection District Act; | ||||||
21 | surface water protection districts; for corporate | ||||||
22 | purposes.
| ||||||
23 | (70 ILCS 3605/7); Metropolitan Transit Authority Act; Chicago | ||||||
24 | Transit Authority; for transportation systems.
| ||||||
25 | (70 ILCS 3605/8); Metropolitan Transit Authority Act; Chicago | ||||||
26 | Transit Authority; for general purposes.
|
| |||||||
| |||||||
1 | (70 ILCS 3605/10); Metropolitan Transit Authority Act; Chicago | ||||||
2 | Transit Authority; for general purposes, including | ||||||
3 | railroad property.
| ||||||
4 | (70 ILCS 3610/3 and 3610/5); Local Mass Transit District Act; | ||||||
5 | local mass transit districts; for general purposes.
| ||||||
6 | (70 ILCS 3615/2.13); Regional Transportation Authority Act; | ||||||
7 | Regional Transportation Authority; for general purposes.
| ||||||
8 | (70 ILCS 3705/8 and 3705/12); Public Water District Act; | ||||||
9 | public water districts; for waterworks.
| ||||||
10 | (70 ILCS 3705/23a); Public Water District Act; public water | ||||||
11 | districts; for sewerage properties.
| ||||||
12 | (70 ILCS 3705/23e); Public Water District Act; public water | ||||||
13 | districts; for combined waterworks and sewerage systems.
| ||||||
14 | (70 ILCS 3715/6); Water Authorities Act; water authorities; | ||||||
15 | for facilities to ensure adequate water supply.
| ||||||
16 | (70 ILCS 3715/27); Water Authorities Act; water authorities; | ||||||
17 | for access to property.
| ||||||
18 | (75 ILCS 5/4-7); Illinois Local Library Act; boards of library | ||||||
19 | trustees; for library buildings.
| ||||||
20 | (75 ILCS 16/30-55.80); Public Library District Act of 1991; | ||||||
21 | public library districts; for general purposes.
| ||||||
22 | (75 ILCS 65/1 and 65/3); Libraries in Parks Act; corporate | ||||||
23 | authorities of city or park district, or board of park | ||||||
24 | commissioners; for free public library buildings.
| ||||||
25 | (Source: Incorporates 98-564, eff. 8-27-13; P.A. 98-756, eff. | ||||||
26 | 7-16-14; 99-669, eff. 7-29-16.) |
| |||||||
| |||||||
1 | ARTICLE 25. HISTORIC RESIDENCE | ||||||
2 | Section 25-1. The Property Tax Code is amended by changing | ||||||
3 | Sections 10-40 and 10-50 as follows:
| ||||||
4 | (35 ILCS 200/10-40)
| ||||||
5 | Sec. 10-40.
Historic Residence Assessment Freeze Law;
| ||||||
6 | definitions.
This Section and Sections 10-45 through 10-85 may | ||||||
7 | be cited as the Historic
Residence Assessment Freeze Law.
As | ||||||
8 | used in this Section
and Sections 10-45 through 10-85:
| ||||||
9 | (a) "Director" means the Director of Historic | ||||||
10 | Preservation.
| ||||||
11 | (b) "Approved county or municipal landmark ordinance" | ||||||
12 | means a county or
municipal ordinance approved by the | ||||||
13 | Director.
| ||||||
14 | (c) "Historic building" means an owner-occupied single | ||||||
15 | family residence or
an owner-occupied multi-family | ||||||
16 | residence
and the tract, lot or parcel upon which it is | ||||||
17 | located, or a building or
buildings owned
and operated as | ||||||
18 | a cooperative,
if:
| ||||||
19 | (1) individually listed on the National Register | ||||||
20 | of Historic Places or
the
Illinois Register of | ||||||
21 | Historic Places;
| ||||||
22 | (2) individually designated pursuant to an | ||||||
23 | approved county or municipal
landmark ordinance; or
|
| |||||||
| |||||||
1 | (3) within a district listed on the National | ||||||
2 | Register of Historic Places
or designated pursuant to | ||||||
3 | an approved county or municipal landmark ordinance,
if | ||||||
4 | the Director determines that the building is of | ||||||
5 | historic significance to the
district in which it is | ||||||
6 | located.
| ||||||
7 | Historic building does not mean an individual unit of a | ||||||
8 | cooperative.
| ||||||
9 | (d) "Assessment officer" means the chief county | ||||||
10 | assessment officer.
| ||||||
11 | (e) "Certificate of rehabilitation" means the | ||||||
12 | certificate issued by the
Director upon the renovation, | ||||||
13 | restoration, preservation or rehabilitation
of an historic | ||||||
14 | building under this Code.
| ||||||
15 | (f) "Rehabilitation period" means the period of time | ||||||
16 | necessary to
renovate, restore, preserve or rehabilitate | ||||||
17 | an historic
building as
determined by the Director.
| ||||||
18 | (g) "Standards for rehabilitation" means the Secretary | ||||||
19 | of Interior's
standards for rehabilitation as promulgated | ||||||
20 | by the U.S. Department of
the Interior.
| ||||||
21 | (h) "Fair cash value" means the fair cash value of the | ||||||
22 | historic
building,
as finally determined for that year by | ||||||
23 | the assessment officer, board of review, Property Tax | ||||||
24 | Appeal Board, or court on the basis of the assessment | ||||||
25 | officer's property record card ,
representing the value of | ||||||
26 | the property prior to the commencement of
rehabilitation |
| |||||||
| |||||||
1 | without consideration of any reduction reflecting value | ||||||
2 | during
the rehabilitation work. The changes made to this | ||||||
3 | Section by this amendatory Act of the 103rd General | ||||||
4 | Assembly are declarative of existing law and shall not be | ||||||
5 | construed as a new enactment.
| ||||||
6 | (i) "Base year valuation" means the fair cash value of | ||||||
7 | the historic
building for the year in which the | ||||||
8 | rehabilitation
period begins
but prior to the commencement | ||||||
9 | of the rehabilitation and does not include any
reduction | ||||||
10 | in value during the rehabilitation work.
| ||||||
11 | (j) "Adjustment in value" means the difference for any | ||||||
12 | year between the
then
current fair cash value and the base | ||||||
13 | year valuation.
| ||||||
14 | (k) "Eight-year valuation period" means the 8 years | ||||||
15 | from the date of the
issuance of the certificate of | ||||||
16 | rehabilitation.
| ||||||
17 | (l) "Adjustment valuation period" means the 4 years | ||||||
18 | following the 8 year
valuation period.
| ||||||
19 | (m) "Substantial rehabilitation" means interior or | ||||||
20 | exterior rehabilitation
work that preserves the historic | ||||||
21 | building in a
manner that significantly
improves its | ||||||
22 | condition.
| ||||||
23 | (n) "Approved local government" means a local | ||||||
24 | government that has been
certified by the Director as:
| ||||||
25 | (1) enforcing appropriate legislation for the | ||||||
26 | designation of historic
buildings;
|
| |||||||
| |||||||
1 | (2) having established an adequate and qualified | ||||||
2 | historic review
commission;
| ||||||
3 | (3) maintaining a system for the survey and | ||||||
4 | inventory of historic
properties;
| ||||||
5 | (4) providing for adequate public participation in | ||||||
6 | the local historic
preservation program; and
| ||||||
7 | (5) maintaining a system for reviewing | ||||||
8 | applications under this Section
in
accordance with | ||||||
9 | rules and regulations promulgated by the Director.
| ||||||
10 | (o) "Cooperative" means a building or buildings and | ||||||
11 | the tract, lot, or
parcel on which
the building or | ||||||
12 | buildings are located, if the building or buildings are | ||||||
13 | devoted
to residential uses by the owners and
fee title to | ||||||
14 | the land and building or buildings is owned by a | ||||||
15 | corporation or
other legal
entity in which the | ||||||
16 | shareholders or other co-owners each also have a long-term
| ||||||
17 | proprietary lease or other long-term arrangement of | ||||||
18 | exclusive possession for
a specific unit of occupancy
| ||||||
19 | space located within the same building or buildings.
| ||||||
20 | (p) "Owner", in the case of a cooperative, means
the | ||||||
21 | Association.
| ||||||
22 | (q) "Association", in the case of a cooperative, means | ||||||
23 | the entity
responsible for the administration of a | ||||||
24 | cooperative, which entity may be
incorporated or | ||||||
25 | unincorporated, profit or nonprofit.
| ||||||
26 | (r) "Owner-occupied single family residence" means a |
| |||||||
| |||||||
1 | residence in which
the title holder of record (i) holds | ||||||
2 | fee simple ownership and (ii)
occupies
the property as | ||||||
3 | his, her, or their principal residence.
| ||||||
4 | (s) "Owner-occupied multi-family residence" means | ||||||
5 | residential property
comprised of not more than 6 living | ||||||
6 | units in which the title holder of record
(i) holds fee | ||||||
7 | simple ownership and (ii) occupies one unit as his, her, | ||||||
8 | or their
principal residence. The remaining units may be | ||||||
9 | leased.
| ||||||
10 | The changes made to this Section by this amendatory Act of | ||||||
11 | the 91st General
Assembly are declarative of existing law and | ||||||
12 | shall not be construed as a new
enactment.
| ||||||
13 | (Source: P.A. 90-114, eff. 1-1-98; 91-806, eff. 1-1-01.)
| ||||||
14 | (35 ILCS 200/10-50)
| ||||||
15 | Sec. 10-50. Valuation after 8 year valuation period. | ||||||
16 | (a) For the 4 years after
the expiration of the 8-year | ||||||
17 | valuation period, the valuation for purposes of
computing the | ||||||
18 | assessed valuation shall not exceed the following be as | ||||||
19 | follows :
| ||||||
20 | For the first year, the base year valuation plus 25% | ||||||
21 | of the adjustment in
value.
| ||||||
22 | For the second year, the base year valuation plus 50% | ||||||
23 | of the adjustment in
value.
| ||||||
24 | For the third year, the base year valuation plus 75% | ||||||
25 | of the adjustment in
value.
|
| |||||||
| |||||||
1 | For the fourth year, the then current fair cash value.
| ||||||
2 | (b) If the current fair cash value during the adjustment | ||||||
3 | valuation period is less than the base year valuation with the | ||||||
4 | applicable adjustment, the assessment shall be based on the | ||||||
5 | current fair cash value. The changes made to Section 10-50 by | ||||||
6 | this amendatory Act of the 103rd General Assembly are | ||||||
7 | declarative of existing law and shall not be construed as a new | ||||||
8 | enactment. | ||||||
9 | (Source: P.A. 82-1023; 88-455.)
| ||||||
10 | ARTICLE 30. TOWNSHIP ASSESSORS | ||||||
11 | Section 30-5. The Property Tax Code is amended by changing | ||||||
12 | Sections 2-5 and 2-10 as follows:
| ||||||
13 | (35 ILCS 200/2-5)
| ||||||
14 | Sec. 2-5. Multi-township assessors. | ||||||
15 | (a) Qualified townships Townships with less than 1,000
| ||||||
16 | inhabitants shall not elect assessors for each township but | ||||||
17 | shall elect
multi-township assessors.
| ||||||
18 | (1) If 2 or more qualified townships townships with | ||||||
19 | less than 1,000 inhabitants are
contiguous, one | ||||||
20 | multi-township assessor shall be elected to assess the | ||||||
21 | property
in as many of the townships as are contiguous and | ||||||
22 | whose combined population exceeds the maximum population | ||||||
23 | amount is
1,000 or more inhabitants .
|
| |||||||
| |||||||
1 | (2) If any qualified township of less than 1,000 | ||||||
2 | inhabitants is not contiguous to
another qualified | ||||||
3 | township of less than 1,000 inhabitants , one | ||||||
4 | multi-township assessor
shall be elected to assess the | ||||||
5 | property of that township and any other township
to which | ||||||
6 | it is contiguous.
| ||||||
7 | (b) As used in this Section: | ||||||
8 | "Maximum population amount" means: | ||||||
9 | (1) before the publication of population data from the | ||||||
10 | 2030 federal decennial census, 1,000 inhabitants; and | ||||||
11 | (2) on and after the publication of population data | ||||||
12 | from the 2030 federal decennial census, 3,000 inhabitants. | ||||||
13 | "Qualified township" means a township with a population | ||||||
14 | that does not exceed the maximum population amount. | ||||||
15 | (Source: P.A. 87-818; 88-455.)
| ||||||
16 | (35 ILCS 200/2-10)
| ||||||
17 | Sec. 2-10. Mandatory establishment of multi-township | ||||||
18 | assessment districts.
Before August 1, 2002 and every 10 | ||||||
19 | years thereafter, the supervisor of
assessments shall prepare | ||||||
20 | maps, by county, of the townships, indicating the
number of | ||||||
21 | inhabitants and the equalized assessed valuation of each | ||||||
22 | township for
the preceding year, within the counties under | ||||||
23 | township organization, and shall
distribute a copy of that map | ||||||
24 | to the county board and to each township
supervisor, board of | ||||||
25 | trustees, sitting township or multi-township assessor, and
to |
| |||||||
| |||||||
1 | the Department. The map shall contain suggested multi-township | ||||||
2 | assessment
districts for purposes of assessment. Upon receipt | ||||||
3 | of the maps, the boards of
trustees shall determine | ||||||
4 | separately, by majority vote, if the suggested
multi-township | ||||||
5 | districts are acceptable.
| ||||||
6 | The township boards of trustees may meet as a body to | ||||||
7 | discuss the suggested
districts of which they would be a part. | ||||||
8 | Upon request of the township
supervisor of any township, the | ||||||
9 | township supervisor of the township containing
the most | ||||||
10 | population shall call the meeting, designating the time and | ||||||
11 | place, and
shall act as temporary chairperson of the meeting | ||||||
12 | until a permanent chairperson
is chosen from among the | ||||||
13 | township officials included in the call to the
meeting. The | ||||||
14 | township assessors and supervisor of assessments may | ||||||
15 | participate
in the meeting. Notice of the meeting shall be | ||||||
16 | given in the same manner as
notice is required for township | ||||||
17 | meetings in the Township Code. The meeting shall be open to the | ||||||
18 | public and may be recessed
from time to time.
| ||||||
19 | If a multi-township assessment district is not acceptable | ||||||
20 | to any board of
trustees, they shall so determine and further | ||||||
21 | determine an alternative
multi-township assessment district. | ||||||
22 | The suggested or
alternative multi-township assessment | ||||||
23 | district shall contain at least 2
qualified townships , as | ||||||
24 | defined in Section 2-5 and 1,000 or more inhabitants , shall | ||||||
25 | contain no less than the
total area of any one township, shall | ||||||
26 | be contiguous to at least one
other township in the |
| |||||||
| |||||||
1 | multi-township assessment district, and shall be located
| ||||||
2 | within one county.
For purposes of this Section only, | ||||||
3 | townships are contiguous if they share a
common boundary line | ||||||
4 | or meet at any point. This amendatory Act of 1996 is not
a new | ||||||
5 | enactment, but is declarative of existing law.
| ||||||
6 | Before September 15, 2002 and every 10 years thereafter, | ||||||
7 | the respective
boards of town trustees shall notify the | ||||||
8 | supervisor of assessments and the
Department whether they have | ||||||
9 | accepted the suggested multi-township assessment
district or | ||||||
10 | whether they have adopted an alternative district, and, in the
| ||||||
11 | latter case, they shall include in the notification a | ||||||
12 | description or map, by
township, of the alternative district. | ||||||
13 | Before October 1, 2002 and every 10
years thereafter, the | ||||||
14 | supervisor of assessments shall determine whether any
| ||||||
15 | suggested or alternative multi-township assessment district | ||||||
16 | meets the
conditions of this Section and Section 2-5. If any | ||||||
17 | township board of trustees
fails to so notify the supervisor | ||||||
18 | of assessments and the Department as provided
in this Section, | ||||||
19 | the township shall be part of the original suggested
| ||||||
20 | multi-township assessment district. In any dispute between 2 | ||||||
21 | or more townships
as to inclusion or exclusion of a township in | ||||||
22 | any one multi-township assessment
district, the county board | ||||||
23 | shall hold a public hearing in the county seat and,
as soon as | ||||||
24 | practicable thereafter, make a final determination as to the
| ||||||
25 | composition of the district. It shall notify the Department of | ||||||
26 | the final
determination before November 15, 2002 and every 10 |
| |||||||
| |||||||
1 | years thereafter. The
Department shall promulgate the | ||||||
2 | multi-township assessment districts, file the
same with the | ||||||
3 | Secretary of State as provided in the Illinois Administrative
| ||||||
4 | Procedure Act and so notify the township supervisors, boards | ||||||
5 | of trustees and
county clerks of the townships and counties | ||||||
6 | subject to this Section and Section
2-5. If the Department's | ||||||
7 | promulgation removes
a township from a prior multi-township | ||||||
8 | assessment district, that township
shall, within 30 days after | ||||||
9 | the effective date of the removal, receive a
distribution of a | ||||||
10 | portion of the assets of the prior multi-township
assessment | ||||||
11 | district according to the ratio of the total equalized | ||||||
12 | assessed
valuation of all the taxable property in the township | ||||||
13 | to the total equalized
assessed valuation of all the taxable | ||||||
14 | property in the prior multi-township
assessment district. If a | ||||||
15 | township is removed from one multi-township
assessment | ||||||
16 | district and made a part of another multi-township assessment
| ||||||
17 | district, the district from which the township is removed | ||||||
18 | shall, within 30 days
after the effective date of the removal, | ||||||
19 | cause the township's
distribution under this paragraph to be | ||||||
20 | paid directly to the district of
which the township is made a | ||||||
21 | part. A township receiving such a
distribution (or a | ||||||
22 | multi-township assessment district receiving such a
| ||||||
23 | distribution on behalf of a township that is made a part of | ||||||
24 | that district)
shall use the proceeds from the distribution | ||||||
25 | only in connection with assessing
real estate in the township | ||||||
26 | for tax purposes.
|
| |||||||
| |||||||
1 | (Source: P.A. 88-455; incorporates 88-221; 88-670, eff. | ||||||
2 | 12-2-94; 89-502, eff.
6-28-96; 89-695, eff. 12-31-96.)
| ||||||
3 | ARTICLE 40. PETROLEUM REFINERY | ||||||
4 | Section 40-1. The Property Tax Code is amended by changing | ||||||
5 | Sections 9-45 and 11-15 as follows:
| ||||||
6 | (35 ILCS 200/9-45)
| ||||||
7 | Sec. 9-45. Property index number system. The county clerk | ||||||
8 | in counties of
3,000,000 or more inhabitants and, subject to | ||||||
9 | the approval of the county board,
the chief county assessment | ||||||
10 | officer or recorder, in counties of less than
3,000,000 | ||||||
11 | inhabitants, may establish a property index number system | ||||||
12 | under which
property may be listed for purposes of assessment, | ||||||
13 | collection of taxes or
automation of the office of the | ||||||
14 | recorder. The system may be adopted in addition
to, or instead | ||||||
15 | of, the method of listing by legal description as provided in
| ||||||
16 | Section 9-40. The system shall describe property by township, | ||||||
17 | section,
block, and parcel or lot, and may cross-reference the | ||||||
18 | street or post office
address, if any, and street code number, | ||||||
19 | if any. The county clerk, county
treasurer, chief county | ||||||
20 | assessment officer or recorder may establish and
maintain | ||||||
21 | cross indexes of numbers assigned under the system with the | ||||||
22 | complete
legal description of the properties to which the | ||||||
23 | numbers relate. Index numbers
shall be assigned by the county |
| |||||||
| |||||||
1 | clerk in counties of 3,000,000 or more
inhabitants, and, at | ||||||
2 | the direction of the county board in counties with less
than | ||||||
3 | 3,000,000 inhabitants, shall be assigned by the chief county | ||||||
4 | assessment
officer or recorder. Tax maps of the county clerk, | ||||||
5 | county treasurer or chief
county assessment officer shall | ||||||
6 | carry those numbers. The indexes shall be open
to public | ||||||
7 | inspection and be made available to the public. Any property | ||||||
8 | index
number system established prior to the effective date of | ||||||
9 | this Code shall remain
valid. However, in counties with less | ||||||
10 | than 3,000,000 inhabitants, the system
may be transferred to | ||||||
11 | another authority upon the approval of the county board.
| ||||||
12 | Any real property used for a power generating or | ||||||
13 | automotive manufacturing
facility located within a county of | ||||||
14 | less than 1,000,000 inhabitants, as to
which litigation with | ||||||
15 | respect to its assessed valuation is pending or was
pending as | ||||||
16 | of January 1, 1993, may be the subject of a real
property tax | ||||||
17 | assessment settlement agreement among the taxpayer and taxing
| ||||||
18 | districts in which it is situated. In addition, any real | ||||||
19 | property that is located in a county with fewer than 1,000,000 | ||||||
20 | inhabitants and (i) is used for natural gas extraction and | ||||||
21 | fractionation or olefin and polymer manufacturing or (ii) is | ||||||
22 | used for a petroleum refinery and (ii) located within a county | ||||||
23 | of less than 1,000,000 inhabitants may be the subject of a real
| ||||||
24 | property tax assessment settlement agreement among the | ||||||
25 | taxpayer and taxing
districts in which the property is | ||||||
26 | situated if litigation is or was pending as to its assessed |
| |||||||
| |||||||
1 | valuation as of January 1, 2003 or thereafter. Other | ||||||
2 | appropriate authorities, which
may include county and State | ||||||
3 | boards or officials, may also be parties to
such agreements. | ||||||
4 | Such agreements may include the assessment of the
facility or | ||||||
5 | property for any years in dispute as well as for up to 10 years | ||||||
6 | in the future.
Such agreements may provide for the settlement | ||||||
7 | of issues relating to the
assessed value of the facility and | ||||||
8 | may provide for related payments,
refunds, claims, credits | ||||||
9 | against taxes and liabilities in respect to past
and future | ||||||
10 | taxes of taxing districts, including any fund created under
| ||||||
11 | Section 20-35 of this Act, all implementing the settlement
| ||||||
12 | agreement. Any such agreement may provide that parties thereto | ||||||
13 | agree not to
challenge assessments as provided in the | ||||||
14 | agreement. An agreement entered
into on or after January 1, | ||||||
15 | 1993 may provide for the classification of property
that is | ||||||
16 | the subject of the agreement as real or personal during the | ||||||
17 | term of the
agreement and thereafter. It may also provide that | ||||||
18 | taxing
districts agree to reimburse the taxpayer for amounts | ||||||
19 | paid by the taxpayer
in respect to taxes for the real property | ||||||
20 | which is the subject of the
agreement to the extent levied by | ||||||
21 | those respective districts, over and
above amounts which would | ||||||
22 | be due if the facility were to be assessed as
provided in the | ||||||
23 | agreement. Such reimbursement may be provided in the
agreement | ||||||
24 | to be made by credit against taxes of the taxpayer. No credits
| ||||||
25 | shall be applied against taxes levied with respect to debt | ||||||
26 | service or lease
payments of a taxing district. No referendum |
| |||||||
| |||||||
1 | approval or appropriation
shall be required for such an | ||||||
2 | agreement or such credits and any such
obligation shall not | ||||||
3 | constitute indebtedness of the taxing district for
purposes of | ||||||
4 | any statutory limitation. The county collector shall treat
| ||||||
5 | credited amounts as if they had been received by the collector | ||||||
6 | as taxes
paid by the taxpayer and as if remitted to the | ||||||
7 | district. A county
treasurer who is a party to such an | ||||||
8 | agreement may agree to hold amounts
paid in escrow as provided | ||||||
9 | in the agreement for possible use for paying
taxes until | ||||||
10 | conditions of the agreement are met and then to apply these
| ||||||
11 | amounts as provided in the agreement. No such settlement | ||||||
12 | agreement shall
be effective unless it shall have been | ||||||
13 | approved by the court in which such
litigation is pending. Any | ||||||
14 | such agreement which has been entered into
prior to adoption | ||||||
15 | of this amendatory Act of 1988 and which is contingent
upon | ||||||
16 | enactment of authorizing legislation shall be binding and | ||||||
17 | enforceable.
| ||||||
18 | (Source: P.A. 96-609, eff. 8-24-09.)
| ||||||
19 | (35 ILCS 200/11-15)
| ||||||
20 | Sec. 11-15. Method of valuation for pollution control | ||||||
21 | facilities. To
determine 33 1/3% of the fair cash value of any | ||||||
22 | certified pollution control
facility facilities in assessing | ||||||
23 | those facilities , the Department shall determine take into
| ||||||
24 | consideration the actual or probable net earnings attributable | ||||||
25 | to the
facilities in question, capitalized on the basis of |
| |||||||
| |||||||
1 | their productive earning
value to their owner; the probable | ||||||
2 | net value that which could be realized by its their
owner if | ||||||
3 | the facility facilities were removed and sold at a fair, | ||||||
4 | voluntary sale, giving
due account to the expense of removal | ||||||
5 | and condition of the particular
facility facilities in | ||||||
6 | question ; and other information as the Department may consider | ||||||
7 | as
bearing on the fair cash value of the facilities to their | ||||||
8 | owner, consistent
with the principles set forth in this | ||||||
9 | Section. For the purposes of this Code,
earnings shall be | ||||||
10 | attributed to a pollution control facility only to the extent
| ||||||
11 | that its operation results in the production of a commercially | ||||||
12 | saleable
by-product or increases the production or reduces the | ||||||
13 | production costs of the
products or services otherwise sold by | ||||||
14 | the owner of such facility . The assessed value of the facility | ||||||
15 | shall be 33/1/3% of the fair cash value of the facility.
| ||||||
16 | (Source: P.A. 83-121; 88-455.)
| ||||||
17 | ARTICLE 45. PTELL | ||||||
18 | Section 45-5. The Property Tax Code is amended by changing | ||||||
19 | Section 18-185 and by adding Section 18-190.3 as follows:
| ||||||
20 | (35 ILCS 200/18-185)
| ||||||
21 | Sec. 18-185. Short title; definitions. This Division 5 | ||||||
22 | may be cited as the
Property Tax Extension Limitation Law. As | ||||||
23 | used in this Division 5:
|
| |||||||
| |||||||
1 | "Consumer Price Index" means the Consumer Price Index for | ||||||
2 | All Urban
Consumers for all items published by the United | ||||||
3 | States Department of Labor.
| ||||||
4 | "Extension limitation" means (a) the lesser of 5% or the | ||||||
5 | percentage increase
in the Consumer Price Index during the | ||||||
6 | 12-month calendar year preceding the
levy year or (b) the rate | ||||||
7 | of increase approved by voters under Section 18-205.
| ||||||
8 | "Affected county" means a county of 3,000,000 or more | ||||||
9 | inhabitants or a
county contiguous to a county of 3,000,000 or | ||||||
10 | more inhabitants.
| ||||||
11 | "Taxing district" has the same meaning provided in Section | ||||||
12 | 1-150, except as
otherwise provided in this Section. For the | ||||||
13 | 1991 through 1994 levy years only,
"taxing district" includes | ||||||
14 | only each non-home rule taxing district having the
majority of | ||||||
15 | its
1990 equalized assessed value within any county or | ||||||
16 | counties contiguous to a
county with 3,000,000 or more | ||||||
17 | inhabitants. Beginning with the 1995 levy
year, "taxing | ||||||
18 | district" includes only each non-home rule taxing district
| ||||||
19 | subject to this Law before the 1995 levy year and each non-home | ||||||
20 | rule
taxing district not subject to this Law before the 1995 | ||||||
21 | levy year having the
majority of its 1994 equalized assessed | ||||||
22 | value in an affected county or
counties. Beginning with the | ||||||
23 | levy year in
which this Law becomes applicable to a taxing | ||||||
24 | district as
provided in Section 18-213, "taxing district" also | ||||||
25 | includes those taxing
districts made subject to this Law as | ||||||
26 | provided in Section 18-213.
|
| |||||||
| |||||||
1 | "Aggregate extension" for taxing districts to which this | ||||||
2 | Law applied before
the 1995 levy year means the annual | ||||||
3 | corporate extension for the taxing
district and those special | ||||||
4 | purpose extensions that are made annually for
the taxing | ||||||
5 | district, excluding special purpose extensions: (a) made for | ||||||
6 | the
taxing district to pay interest or principal on general | ||||||
7 | obligation bonds
that were approved by referendum; (b) made | ||||||
8 | for any taxing district to pay
interest or principal on | ||||||
9 | general obligation bonds issued before October 1,
1991; (c) | ||||||
10 | made for any taxing district to pay interest or principal on | ||||||
11 | bonds
issued to refund or continue to refund those bonds | ||||||
12 | issued before October 1,
1991; (d)
made for any taxing | ||||||
13 | district to pay interest or principal on bonds
issued to | ||||||
14 | refund or continue to refund bonds issued after October 1, | ||||||
15 | 1991 that
were approved by referendum; (e)
made for any taxing | ||||||
16 | district to pay interest
or principal on revenue bonds issued | ||||||
17 | before October 1, 1991 for payment of
which a property tax levy | ||||||
18 | or the full faith and credit of the unit of local
government is | ||||||
19 | pledged; however, a tax for the payment of interest or | ||||||
20 | principal
on those bonds shall be made only after the | ||||||
21 | governing body of the unit of local
government finds that all | ||||||
22 | other sources for payment are insufficient to make
those | ||||||
23 | payments; (f) made for payments under a building commission | ||||||
24 | lease when
the lease payments are for the retirement of bonds | ||||||
25 | issued by the commission
before October 1, 1991, to pay for the | ||||||
26 | building project; (g) made for payments
due under installment |
| |||||||
| |||||||
1 | contracts entered into before October 1, 1991;
(h) made for | ||||||
2 | payments of principal and interest on bonds issued under the
| ||||||
3 | Metropolitan Water Reclamation District Act to finance | ||||||
4 | construction projects
initiated before October 1, 1991; (i) | ||||||
5 | made for payments of principal and
interest on limited bonds, | ||||||
6 | as defined in Section 3 of the Local Government Debt
Reform | ||||||
7 | Act, in an amount not to exceed the debt service extension base | ||||||
8 | less
the amount in items (b), (c), (e), and (h) of this | ||||||
9 | definition for
non-referendum obligations, except obligations | ||||||
10 | initially issued pursuant to
referendum; (j) made for payments | ||||||
11 | of principal and interest on bonds
issued under Section 15 of | ||||||
12 | the Local Government Debt Reform Act; (k)
made
by a school | ||||||
13 | district that participates in the Special Education District | ||||||
14 | of
Lake County, created by special education joint agreement | ||||||
15 | under Section
10-22.31 of the School Code, for payment of the | ||||||
16 | school district's share of the
amounts required to be | ||||||
17 | contributed by the Special Education District of Lake
County | ||||||
18 | to the Illinois Municipal Retirement Fund under Article 7 of | ||||||
19 | the
Illinois Pension Code; the amount of any extension under | ||||||
20 | this item (k) shall be
certified by the school district to the | ||||||
21 | county clerk; (l) made to fund
expenses of providing joint | ||||||
22 | recreational programs for persons with disabilities under
| ||||||
23 | Section 5-8 of
the
Park District Code or Section 11-95-14 of | ||||||
24 | the Illinois Municipal Code; (m) made for temporary relocation | ||||||
25 | loan repayment purposes pursuant to Sections 2-3.77 and | ||||||
26 | 17-2.2d of the School Code; (n) made for payment of principal |
| |||||||
| |||||||
1 | and interest on any bonds issued under the authority of | ||||||
2 | Section 17-2.2d of the School Code; (o) made for contributions | ||||||
3 | to a firefighter's pension fund created under Article 4 of the | ||||||
4 | Illinois Pension Code, to the extent of the amount certified | ||||||
5 | under item (5) of Section 4-134 of the Illinois Pension Code; | ||||||
6 | and (p) made for road purposes in the first year after a | ||||||
7 | township assumes the rights, powers, duties, assets, property, | ||||||
8 | liabilities, obligations, and
responsibilities of a road | ||||||
9 | district abolished under the provisions of Section 6-133 of | ||||||
10 | the Illinois Highway Code.
| ||||||
11 | "Aggregate extension" for the taxing districts to which | ||||||
12 | this Law did not
apply before the 1995 levy year (except taxing | ||||||
13 | districts subject to this Law
in
accordance with Section | ||||||
14 | 18-213) means the annual corporate extension for the
taxing | ||||||
15 | district and those special purpose extensions that are made | ||||||
16 | annually for
the taxing district, excluding special purpose | ||||||
17 | extensions: (a) made for the
taxing district to pay interest | ||||||
18 | or principal on general obligation bonds that
were approved by | ||||||
19 | referendum; (b) made for any taxing district to pay interest
| ||||||
20 | or principal on general obligation bonds issued before March | ||||||
21 | 1, 1995; (c) made
for any taxing district to pay interest or | ||||||
22 | principal on bonds issued to refund
or continue to refund | ||||||
23 | those bonds issued before March 1, 1995; (d) made for any
| ||||||
24 | taxing district to pay interest or principal on bonds issued | ||||||
25 | to refund or
continue to refund bonds issued after March 1, | ||||||
26 | 1995 that were approved by
referendum; (e) made for any taxing |
| |||||||
| |||||||
1 | district to pay interest or principal on
revenue bonds issued | ||||||
2 | before March 1, 1995 for payment of which a property tax
levy | ||||||
3 | or the full faith and credit of the unit of local government is | ||||||
4 | pledged;
however, a tax for the payment of interest or | ||||||
5 | principal on those bonds shall be
made only after the | ||||||
6 | governing body of the unit of local government finds that
all | ||||||
7 | other sources for payment are insufficient to make those | ||||||
8 | payments; (f) made
for payments under a building commission | ||||||
9 | lease when the lease payments are for
the retirement of bonds | ||||||
10 | issued by the commission before March 1, 1995 to
pay for the | ||||||
11 | building project; (g) made for payments due under installment
| ||||||
12 | contracts entered into before March 1, 1995; (h) made for | ||||||
13 | payments of
principal and interest on bonds issued under the | ||||||
14 | Metropolitan Water Reclamation
District Act to finance | ||||||
15 | construction projects initiated before October 1,
1991; (h-4) | ||||||
16 | made for stormwater management purposes by the Metropolitan | ||||||
17 | Water Reclamation District of Greater Chicago under Section 12 | ||||||
18 | of the Metropolitan Water Reclamation District Act; (h-8) made | ||||||
19 | for payments of principal and interest on bonds issued under | ||||||
20 | Section 9.6a of the Metropolitan Water Reclamation District | ||||||
21 | Act to make contributions to the pension fund established | ||||||
22 | under Article 13 of the Illinois Pension Code; (i) made for | ||||||
23 | payments of principal and interest on limited bonds,
as | ||||||
24 | defined in Section 3 of the Local Government Debt Reform Act, | ||||||
25 | in an amount
not to exceed the debt service extension base less | ||||||
26 | the amount in items (b),
(c), and (e) of this definition for |
| |||||||
| |||||||
1 | non-referendum obligations, except
obligations initially | ||||||
2 | issued pursuant to referendum and bonds described in
| ||||||
3 | subsections (h) and (h-8) of this definition; (j) made for | ||||||
4 | payments of
principal and interest on bonds issued under | ||||||
5 | Section 15 of the Local Government
Debt Reform Act; (k) made | ||||||
6 | for payments of principal and interest on bonds
authorized by | ||||||
7 | Public Act 88-503 and issued under Section 20a of the Chicago
| ||||||
8 | Park District Act for aquarium or
museum projects and bonds | ||||||
9 | issued under Section 20a of the Chicago Park District Act for | ||||||
10 | the purpose of making contributions to the pension fund | ||||||
11 | established under Article 12 of the Illinois Pension Code; (l) | ||||||
12 | made for payments of principal and interest on
bonds
| ||||||
13 | authorized by Public Act 87-1191 or 93-601 and (i) issued | ||||||
14 | pursuant to Section 21.2 of the Cook County Forest
Preserve | ||||||
15 | District Act, (ii) issued under Section 42 of the Cook County
| ||||||
16 | Forest Preserve District Act for zoological park projects, or | ||||||
17 | (iii) issued
under Section 44.1 of the Cook County Forest | ||||||
18 | Preserve District Act for
botanical gardens projects; (m) made
| ||||||
19 | pursuant
to Section 34-53.5 of the School Code, whether levied | ||||||
20 | annually or not;
(n) made to fund expenses of providing joint | ||||||
21 | recreational programs for persons with disabilities under | ||||||
22 | Section 5-8 of the Park
District Code or Section 11-95-14 of | ||||||
23 | the Illinois Municipal Code;
(o) made by the
Chicago Park
| ||||||
24 | District for recreational programs for persons with | ||||||
25 | disabilities under subsection (c) of
Section
7.06 of the | ||||||
26 | Chicago Park District Act; (p) made for contributions to a |
| |||||||
| |||||||
1 | firefighter's pension fund created under Article 4 of the | ||||||
2 | Illinois Pension Code, to the extent of the amount certified | ||||||
3 | under item (5) of Section 4-134 of the Illinois Pension Code; | ||||||
4 | (q) made by Ford Heights School District 169 under Section | ||||||
5 | 17-9.02 of the School Code; and (r) made for the purpose of | ||||||
6 | making employer contributions to the Public School Teachers' | ||||||
7 | Pension and Retirement Fund of Chicago under Section 34-53 of | ||||||
8 | the School Code.
| ||||||
9 | "Aggregate extension" for all taxing districts to which | ||||||
10 | this Law applies in
accordance with Section 18-213, except for | ||||||
11 | those taxing districts subject to
paragraph (2) of subsection | ||||||
12 | (e) of Section 18-213, means the annual corporate
extension | ||||||
13 | for the
taxing district and those special purpose extensions | ||||||
14 | that are made annually for
the taxing district, excluding | ||||||
15 | special purpose extensions: (a) made for the
taxing district | ||||||
16 | to pay interest or principal on general obligation bonds that
| ||||||
17 | were approved by referendum; (b) made for any taxing district | ||||||
18 | to pay interest
or principal on general obligation bonds | ||||||
19 | issued before the date on which the
referendum making this
Law | ||||||
20 | applicable to the taxing district is held; (c) made
for any | ||||||
21 | taxing district to pay interest or principal on bonds issued | ||||||
22 | to refund
or continue to refund those bonds issued before the | ||||||
23 | date on which the
referendum making this Law
applicable to the | ||||||
24 | taxing district is held;
(d) made for any
taxing district to | ||||||
25 | pay interest or principal on bonds issued to refund or
| ||||||
26 | continue to refund bonds issued after the date on which the |
| |||||||
| |||||||
1 | referendum making
this Law
applicable to the taxing district | ||||||
2 | is held if the bonds were approved by
referendum after the date | ||||||
3 | on which the referendum making this Law
applicable to the | ||||||
4 | taxing district is held; (e) made for any
taxing district to | ||||||
5 | pay interest or principal on
revenue bonds issued before the | ||||||
6 | date on which the referendum making this Law
applicable to the
| ||||||
7 | taxing district is held for payment of which a property tax
| ||||||
8 | levy or the full faith and credit of the unit of local | ||||||
9 | government is pledged;
however, a tax for the payment of | ||||||
10 | interest or principal on those bonds shall be
made only after | ||||||
11 | the governing body of the unit of local government finds that
| ||||||
12 | all other sources for payment are insufficient to make those | ||||||
13 | payments; (f) made
for payments under a building commission | ||||||
14 | lease when the lease payments are for
the retirement of bonds | ||||||
15 | issued by the commission before the date on which the
| ||||||
16 | referendum making this
Law applicable to the taxing district | ||||||
17 | is held to
pay for the building project; (g) made for payments | ||||||
18 | due under installment
contracts entered into before the date | ||||||
19 | on which the referendum making this Law
applicable to
the | ||||||
20 | taxing district is held;
(h) made for payments
of principal | ||||||
21 | and interest on limited bonds,
as defined in Section 3 of the | ||||||
22 | Local Government Debt Reform Act, in an amount
not to exceed | ||||||
23 | the debt service extension base less the amount in items (b),
| ||||||
24 | (c), and (e) of this definition for non-referendum | ||||||
25 | obligations, except
obligations initially issued pursuant to | ||||||
26 | referendum; (i) made for payments
of
principal and interest on |
| |||||||
| |||||||
1 | bonds issued under Section 15 of the Local Government
Debt | ||||||
2 | Reform Act;
(j)
made for a qualified airport authority to pay | ||||||
3 | interest or principal on
general obligation bonds issued for | ||||||
4 | the purpose of paying obligations due
under, or financing | ||||||
5 | airport facilities required to be acquired, constructed,
| ||||||
6 | installed or equipped pursuant to, contracts entered into | ||||||
7 | before March
1, 1996 (but not including any amendments to such | ||||||
8 | a contract taking effect on
or after that date); (k) made to | ||||||
9 | fund expenses of providing joint
recreational programs for | ||||||
10 | persons with disabilities under Section 5-8 of
the
Park | ||||||
11 | District Code or Section 11-95-14 of the Illinois Municipal | ||||||
12 | Code; (l) made for contributions to a firefighter's pension | ||||||
13 | fund created under Article 4 of the Illinois Pension Code, to | ||||||
14 | the extent of the amount certified under item (5) of Section | ||||||
15 | 4-134 of the Illinois Pension Code; and (m) made for the taxing | ||||||
16 | district to pay interest or principal on general obligation | ||||||
17 | bonds issued pursuant to Section 19-3.10 of the School Code.
| ||||||
18 | "Aggregate extension" for all taxing districts to which | ||||||
19 | this Law applies in
accordance with paragraph (2) of | ||||||
20 | subsection (e) of Section 18-213 means the
annual corporate | ||||||
21 | extension for the
taxing district and those special purpose | ||||||
22 | extensions that are made annually for
the taxing district, | ||||||
23 | excluding special purpose extensions: (a) made for the
taxing | ||||||
24 | district to pay interest or principal on general obligation | ||||||
25 | bonds that
were approved by referendum; (b) made for any | ||||||
26 | taxing district to pay interest
or principal on general |
| |||||||
| |||||||
1 | obligation bonds issued before March 7, 1997 (the effective | ||||||
2 | date of Public Act 89-718);
(c) made
for any taxing district to | ||||||
3 | pay interest or principal on bonds issued to refund
or | ||||||
4 | continue to refund those bonds issued before March 7, 1997 | ||||||
5 | (the effective date
of Public Act 89-718);
(d) made for any
| ||||||
6 | taxing district to pay interest or principal on bonds issued | ||||||
7 | to refund or
continue to refund bonds issued after March 7, | ||||||
8 | 1997 (the effective date of Public Act 89-718) if the bonds | ||||||
9 | were approved by referendum after March 7, 1997 (the effective | ||||||
10 | date of Public Act 89-718);
(e) made for any
taxing district to | ||||||
11 | pay interest or principal on
revenue bonds issued before March | ||||||
12 | 7, 1997 (the effective date of Public Act 89-718)
for payment | ||||||
13 | of which a property tax
levy or the full faith and credit of | ||||||
14 | the unit of local government is pledged;
however, a tax for the | ||||||
15 | payment of interest or principal on those bonds shall be
made | ||||||
16 | only after the governing body of the unit of local government | ||||||
17 | finds that
all other sources for payment are insufficient to | ||||||
18 | make those payments; (f) made
for payments under a building | ||||||
19 | commission lease when the lease payments are for
the | ||||||
20 | retirement of bonds issued by the commission before March 7, | ||||||
21 | 1997 (the effective date
of Public Act 89-718)
to
pay for the | ||||||
22 | building project; (g) made for payments due under installment
| ||||||
23 | contracts entered into before March 7, 1997 (the effective | ||||||
24 | date of Public Act 89-718);
(h) made for payments
of principal | ||||||
25 | and interest on limited bonds,
as defined in Section 3 of the | ||||||
26 | Local Government Debt Reform Act, in an amount
not to exceed |
| |||||||
| |||||||
1 | the debt service extension base less the amount in items (b),
| ||||||
2 | (c), and (e) of this definition for non-referendum | ||||||
3 | obligations, except
obligations initially issued pursuant to | ||||||
4 | referendum; (i) made for payments
of
principal and interest on | ||||||
5 | bonds issued under Section 15 of the Local Government
Debt | ||||||
6 | Reform Act;
(j)
made for a qualified airport authority to pay | ||||||
7 | interest or principal on
general obligation bonds issued for | ||||||
8 | the purpose of paying obligations due
under, or financing | ||||||
9 | airport facilities required to be acquired, constructed,
| ||||||
10 | installed or equipped pursuant to, contracts entered into | ||||||
11 | before March
1, 1996 (but not including any amendments to such | ||||||
12 | a contract taking effect on
or after that date); (k) made to | ||||||
13 | fund expenses of providing joint
recreational programs for | ||||||
14 | persons with disabilities under Section 5-8 of
the
Park | ||||||
15 | District Code or Section 11-95-14 of the Illinois Municipal | ||||||
16 | Code; and (l) made for contributions to a firefighter's | ||||||
17 | pension fund created under Article 4 of the Illinois Pension | ||||||
18 | Code, to the extent of the amount certified under item (5) of | ||||||
19 | Section 4-134 of the Illinois Pension Code.
| ||||||
20 | "Debt service extension base" means an amount equal to | ||||||
21 | that portion of the
extension for a taxing district for the | ||||||
22 | 1994 levy year, or for those taxing
districts subject to this | ||||||
23 | Law in accordance with Section 18-213, except for
those | ||||||
24 | subject to paragraph (2) of subsection (e) of Section 18-213, | ||||||
25 | for the
levy
year in which the referendum making this Law | ||||||
26 | applicable to the taxing district
is held, or for those taxing |
| |||||||
| |||||||
1 | districts subject to this Law in accordance with
paragraph (2) | ||||||
2 | of subsection (e) of Section 18-213 for the 1996 levy year,
| ||||||
3 | constituting an
extension for payment of principal and | ||||||
4 | interest on bonds issued by the taxing
district without | ||||||
5 | referendum, but not including excluded non-referendum bonds. | ||||||
6 | For park districts (i) that were first
subject to this Law in | ||||||
7 | 1991 or 1995 and (ii) whose extension for the 1994 levy
year | ||||||
8 | for the payment of principal and interest on bonds issued by | ||||||
9 | the park
district without referendum (but not including | ||||||
10 | excluded non-referendum bonds)
was less than 51% of the amount | ||||||
11 | for the 1991 levy year constituting an
extension for payment | ||||||
12 | of principal and interest on bonds issued by the park
district | ||||||
13 | without referendum (but not including excluded non-referendum | ||||||
14 | bonds),
"debt service extension base" means an amount equal to | ||||||
15 | that portion of the
extension for the 1991 levy year | ||||||
16 | constituting an extension for payment of
principal and | ||||||
17 | interest on bonds issued by the park district without | ||||||
18 | referendum
(but not including excluded non-referendum bonds). | ||||||
19 | A debt service extension base established or increased at any | ||||||
20 | time pursuant to any provision of this Law, except Section | ||||||
21 | 18-212, shall be increased each year commencing with the later | ||||||
22 | of (i) the 2009 levy year or (ii) the first levy year in which | ||||||
23 | this Law becomes applicable to the taxing district, by the | ||||||
24 | lesser of 5% or the percentage increase in the Consumer Price | ||||||
25 | Index during the 12-month calendar year preceding the levy | ||||||
26 | year. The debt service extension
base may be established or |
| |||||||
| |||||||
1 | increased as provided under Section 18-212.
"Excluded | ||||||
2 | non-referendum bonds" means (i) bonds authorized by Public
Act | ||||||
3 | 88-503 and issued under Section 20a of the Chicago Park | ||||||
4 | District Act for
aquarium and museum projects; (ii) bonds | ||||||
5 | issued under Section 15 of the
Local Government Debt Reform | ||||||
6 | Act; or (iii) refunding obligations issued
to refund or to | ||||||
7 | continue to refund obligations initially issued pursuant to
| ||||||
8 | referendum.
| ||||||
9 | "Special purpose extensions" include, but are not limited | ||||||
10 | to, extensions
for levies made on an annual basis for | ||||||
11 | unemployment and workers'
compensation, self-insurance, | ||||||
12 | contributions to pension plans, and extensions
made pursuant | ||||||
13 | to Section 6-601 of the Illinois Highway Code for a road
| ||||||
14 | district's permanent road fund whether levied annually or not. | ||||||
15 | The
extension for a special service area is not included in the
| ||||||
16 | aggregate extension.
| ||||||
17 | "Aggregate extension base" means the taxing district's | ||||||
18 | last preceding
aggregate extension as adjusted under Sections | ||||||
19 | 18-135, 18-215,
18-230, 18-206, and 18-233. Beginning with | ||||||
20 | levy year 2022, for taxing districts that are specified in | ||||||
21 | Section 18-190.7, the taxing district's aggregate extension | ||||||
22 | base shall be calculated as provided in Section 18-190.7.
An | ||||||
23 | adjustment under Section 18-135 shall be made for the 2007 | ||||||
24 | levy year and all subsequent levy years whenever one or more | ||||||
25 | counties within which a taxing district is located (i) used | ||||||
26 | estimated valuations or rates when extending taxes in the |
| |||||||
| |||||||
1 | taxing district for the last preceding levy year that resulted | ||||||
2 | in the over or under extension of taxes, or (ii) increased or | ||||||
3 | decreased the tax extension for the last preceding levy year | ||||||
4 | as required by Section 18-135(c). Whenever an adjustment is | ||||||
5 | required under Section 18-135, the aggregate extension base of | ||||||
6 | the taxing district shall be equal to the amount that the | ||||||
7 | aggregate extension of the taxing district would have been for | ||||||
8 | the last preceding levy year if either or both (i) actual, | ||||||
9 | rather than estimated, valuations or rates had been used to | ||||||
10 | calculate the extension of taxes for the last levy year, or | ||||||
11 | (ii) the tax extension for the last preceding levy year had not | ||||||
12 | been adjusted as required by subsection (c) of Section 18-135.
| ||||||
13 | Notwithstanding any other provision of law, for levy year | ||||||
14 | 2012, the aggregate extension base for West Northfield School | ||||||
15 | District No. 31 in Cook County shall be $12,654,592. | ||||||
16 | Notwithstanding any other provision of law, for levy year | ||||||
17 | 2022, the aggregate extension base of a home equity assurance | ||||||
18 | program that levied at least $1,000,000 in property taxes in | ||||||
19 | levy year 2019 or 2020 under the Home Equity Assurance Act | ||||||
20 | shall be the amount that the program's aggregate extension | ||||||
21 | base for levy year 2021 would have been if the program had | ||||||
22 | levied a property tax for levy year 2021. | ||||||
23 | "Levy year" has the same meaning as "year" under Section
| ||||||
24 | 1-155.
| ||||||
25 | "New property" means (i) the assessed value, after final | ||||||
26 | board of review or
board of appeals action, of new |
| |||||||
| |||||||
1 | improvements or additions to existing
improvements on any | ||||||
2 | parcel of real property that increase the assessed value of
| ||||||
3 | that real property during the levy year multiplied by the | ||||||
4 | equalization factor
issued by the Department under Section | ||||||
5 | 17-30, (ii) the assessed value, after
final board of review or | ||||||
6 | board of appeals action, of real property not exempt
from real | ||||||
7 | estate taxation, which real property was exempt from real | ||||||
8 | estate
taxation for any portion of the immediately preceding | ||||||
9 | levy year, multiplied by
the equalization factor issued by the | ||||||
10 | Department under Section 17-30, including the assessed value, | ||||||
11 | upon final stabilization of occupancy after new construction | ||||||
12 | is complete, of any real property located within the | ||||||
13 | boundaries of an otherwise or previously exempt military | ||||||
14 | reservation that is intended for residential use and owned by | ||||||
15 | or leased to a private corporation or other entity,
(iii) in | ||||||
16 | counties that classify in accordance with Section 4 of Article
| ||||||
17 | IX of the
Illinois Constitution, an incentive property's | ||||||
18 | additional assessed value
resulting from a
scheduled increase | ||||||
19 | in the level of assessment as applied to the first year
final | ||||||
20 | board of
review market value, and (iv) any increase in | ||||||
21 | assessed value due to oil or gas production from an oil or gas | ||||||
22 | well required to be permitted under the Hydraulic Fracturing | ||||||
23 | Regulatory Act that was not produced in or accounted for | ||||||
24 | during the previous levy year.
In addition, the county clerk | ||||||
25 | in a county containing a population of
3,000,000 or more shall | ||||||
26 | include in the 1997
recovered tax increment value for any |
| |||||||
| |||||||
1 | school district, any recovered tax
increment value that was | ||||||
2 | applicable to the 1995 tax year calculations.
| ||||||
3 | "Qualified airport authority" means an airport authority | ||||||
4 | organized under
the Airport Authorities Act and located in a | ||||||
5 | county bordering on the State of
Wisconsin and having a | ||||||
6 | population in excess of 200,000 and not greater than
500,000.
| ||||||
7 | "Recovered tax increment value" means, except as otherwise | ||||||
8 | provided in this
paragraph, the amount of the current year's | ||||||
9 | equalized assessed value, in the
first year after a | ||||||
10 | municipality terminates
the designation of an area as a | ||||||
11 | redevelopment project area previously
established under the | ||||||
12 | Tax Increment Allocation Redevelopment Act in the Illinois
| ||||||
13 | Municipal Code, previously established under the Industrial | ||||||
14 | Jobs Recovery Law
in the Illinois Municipal Code, previously | ||||||
15 | established under the Economic Development Project Area Tax | ||||||
16 | Increment Act of 1995, or previously established under the | ||||||
17 | Economic
Development Area Tax Increment Allocation Act, of | ||||||
18 | each taxable lot, block,
tract, or parcel of real property in | ||||||
19 | the redevelopment project area over and
above the initial | ||||||
20 | equalized assessed value of each property in the
redevelopment | ||||||
21 | project area.
For the taxes which are extended for the 1997 | ||||||
22 | levy year, the recovered tax
increment value for a non-home | ||||||
23 | rule taxing district that first became subject
to this Law for | ||||||
24 | the 1995 levy year because a majority of its 1994 equalized
| ||||||
25 | assessed value was in an affected county or counties shall be | ||||||
26 | increased if a
municipality terminated the designation of an |
| |||||||
| |||||||
1 | area in 1993 as a redevelopment
project area previously | ||||||
2 | established under the Tax Increment Allocation Redevelopment
| ||||||
3 | Act in the Illinois Municipal Code, previously established | ||||||
4 | under
the Industrial Jobs Recovery Law in the Illinois | ||||||
5 | Municipal Code, or previously
established under the Economic | ||||||
6 | Development Area Tax Increment Allocation Act,
by an amount | ||||||
7 | equal to the 1994 equalized assessed value of each taxable | ||||||
8 | lot,
block, tract, or parcel of real property in the | ||||||
9 | redevelopment project area over
and above the initial | ||||||
10 | equalized assessed value of each property in the
redevelopment | ||||||
11 | project area.
In the first year after a municipality
removes a | ||||||
12 | taxable lot, block, tract, or parcel of real property from a
| ||||||
13 | redevelopment project area established under the Tax Increment | ||||||
14 | Allocation Redevelopment
Act in the Illinois
Municipal Code, | ||||||
15 | the Industrial Jobs Recovery Law
in the Illinois Municipal | ||||||
16 | Code, or the Economic
Development Area Tax Increment | ||||||
17 | Allocation Act, "recovered tax increment value"
means the | ||||||
18 | amount of the current year's equalized assessed value of each | ||||||
19 | taxable
lot, block, tract, or parcel of real property removed | ||||||
20 | from the redevelopment
project area over and above the initial | ||||||
21 | equalized assessed value of that real
property before removal | ||||||
22 | from the redevelopment project area.
| ||||||
23 | Except as otherwise provided in this Section, "limiting | ||||||
24 | rate" means a
fraction the numerator of which is the last
| ||||||
25 | preceding aggregate extension base times an amount equal to | ||||||
26 | one plus the
extension limitation defined in this Section and |
| |||||||
| |||||||
1 | the denominator of which
is the current year's equalized | ||||||
2 | assessed value of all real property in the
territory under the | ||||||
3 | jurisdiction of the taxing district during the prior
levy | ||||||
4 | year. If an increase in the district's aggregate extension has | ||||||
5 | been approved by referendum on or after January 1, 2024, then, | ||||||
6 | for the year for which the increase has been approved, the | ||||||
7 | limiting rate for that district shall be a fraction, the | ||||||
8 | numerator of which is the sum of (i) the last
preceding | ||||||
9 | aggregate extension base times an amount equal to one plus the
| ||||||
10 | extension limitation defined in this Section and (ii) the | ||||||
11 | amount of the increase approved by referendum under Section | ||||||
12 | 18-190.3 of this Law, and the denominator of which
is the | ||||||
13 | current year's equalized assessed value of all real property | ||||||
14 | in the
territory under the jurisdiction of the taxing district | ||||||
15 | during the prior
levy year. For those taxing districts that | ||||||
16 | reduced their aggregate
extension for the last preceding levy | ||||||
17 | year, except for school districts that reduced their extension | ||||||
18 | for educational purposes pursuant to Section 18-206, the | ||||||
19 | highest aggregate extension
in any of the last 3 preceding | ||||||
20 | levy years shall be used for the purpose of
computing the | ||||||
21 | limiting rate. The denominator shall not include new
property | ||||||
22 | or the recovered tax increment
value.
If a new rate, a rate | ||||||
23 | decrease, or a limiting rate increase has been approved at an | ||||||
24 | election held after March 21, 2006, then (i) the otherwise | ||||||
25 | applicable limiting rate shall be increased by the amount of | ||||||
26 | the new rate or shall be reduced by the amount of the rate |
| |||||||
| |||||||
1 | decrease, as the case may be, or (ii) in the case of a limiting | ||||||
2 | rate increase, the limiting rate shall be equal to the rate set | ||||||
3 | forth
in the proposition approved by the voters for each of the | ||||||
4 | years specified in the proposition, after
which the limiting | ||||||
5 | rate of the taxing district shall be calculated as otherwise | ||||||
6 | provided. In the case of a taxing district that obtained | ||||||
7 | referendum approval for an increased limiting rate on March | ||||||
8 | 20, 2012, the limiting rate for tax year 2012 shall be the rate | ||||||
9 | that generates the approximate total amount of taxes | ||||||
10 | extendable for that tax year, as set forth in the proposition | ||||||
11 | approved by the voters; this rate shall be the final rate | ||||||
12 | applied by the county clerk for the aggregate of all capped | ||||||
13 | funds of the district for tax year 2012.
| ||||||
14 | (Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21; | ||||||
15 | 102-519, eff. 8-20-21; 102-558, eff. 8-20-21; 102-707, eff. | ||||||
16 | 4-22-22; 102-813, eff. 5-13-22; 102-895, eff. 5-23-22; revised | ||||||
17 | 8-29-22.)
| ||||||
18 | (35 ILCS 200/18-190.3 new) | ||||||
19 | Sec. 18-190.3. Direct referendum; increased aggregate | ||||||
20 | extension. As an alternative to the procedures set forth in | ||||||
21 | Sections 18-190 and 18-205, a taxing district may increase its | ||||||
22 | aggregate extension to an amount that exceeds the amount that | ||||||
23 | would otherwise be permitted under this Law if the taxing | ||||||
24 | district obtains referendum approval as provided in this | ||||||
25 | Section. |
| |||||||
| |||||||
1 | The proposition seeking to obtain referendum approval to | ||||||
2 | increase the aggregate extension shall be in substantially the | ||||||
3 | following form: | ||||||
4 | "Shall the aggregate extension (the total dollar | ||||||
5 | amount levied by the district for each of the tax funds | ||||||
6 | included under the Property Tax Limitation Law) | ||||||
7 | for...(insert legal name, number, if any, and county or | ||||||
8 | counties of taxing district and geographic or other common | ||||||
9 | name by which a school or community college district is | ||||||
10 | known and referred to), Illinois, be increased by (insert | ||||||
11 | the amount of increase sought) for levy year...(insert the | ||||||
12 | levy year for which the increase will take effect)?" | ||||||
13 | The votes must be recorded as "Yes" or "No". | ||||||
14 | The ballot for any proposition submitted pursuant to this | ||||||
15 | Section shall have printed thereon, but not as a part of the | ||||||
16 | proposition submitted, only the following supplemental | ||||||
17 | information (which shall be supplied to the election authority | ||||||
18 | by the taxing district) in substantially the following form: | ||||||
19 | "(1) The amount of taxes extended which were subject | ||||||
20 | to the Property Tax Cap (Property Tax Extension Limitation | ||||||
21 | Law) in levy year (insert most recent levy year) was | ||||||
22 | (insert the most recent levy year's aggregate extension | ||||||
23 | base). If the proposition is not approved, then the taxing | ||||||
24 | district may increase its extension by the lesser of 5% or | ||||||
25 | the percentage increase in the Consumer Price Index during | ||||||
26 | the 12-month calendar year preceding (insert levy year). |
| |||||||
| |||||||
1 | If the proposition is approved, then the taxing district | ||||||
2 | may increase its extension in levy year (insert levy year) | ||||||
3 | by an additional (insert the amount of increase sought). | ||||||
4 | (2) For the...(insert levy year for which
the increase | ||||||
5 | will be applicable) levy year, the approximate amount of | ||||||
6 | the additional tax extendable against property containing | ||||||
7 | a single family residence and having a fair market value | ||||||
8 | at the time of the referendum of $100,000 is estimated to | ||||||
9 | be (insert amount).". | ||||||
10 | The approximate amount of the additional taxes extendable | ||||||
11 | shown in paragraph (2) shall be calculated by multiplying | ||||||
12 | $100,000 (the fair market value of the property without regard | ||||||
13 | to any property tax exemptions) by (i) the percentage level of | ||||||
14 | assessment prescribed for that property by statute, or by | ||||||
15 | ordinance of the county board in counties that classify | ||||||
16 | property for purposes of taxation in accordance with Section 4 | ||||||
17 | of Article IX of the Illinois Constitution; (ii) the most | ||||||
18 | recent final equalization factor certified to the county clerk | ||||||
19 | by the Department of Revenue at the time the taxing district | ||||||
20 | initiates the submission of the proposition to the electors; | ||||||
21 | and (iii) the increase in the aggregate extension proposed in | ||||||
22 | the question; and dividing the result by the last known | ||||||
23 | equalized assessed value of the taxing district at the time | ||||||
24 | the submission of the question is initiated by the taxing | ||||||
25 | district. Any notice required to be published in connection | ||||||
26 | with the submission of the proposition shall also contain this |
| |||||||
| |||||||
1 | supplemental information and shall not contain any other | ||||||
2 | supplemental information regarding the proposition. Any error, | ||||||
3 | miscalculation, or inaccuracy in computing any amount set | ||||||
4 | forth on the ballot and in the notice that is not deliberate | ||||||
5 | shall not invalidate or affect the validity of any proposition | ||||||
6 | approved. Notice of the referendum shall be published and | ||||||
7 | posted as otherwise required by law, and the submission of the | ||||||
8 | proposition shall be initiated as provided by law. | ||||||
9 | If a majority of all ballots cast on the proposition are in | ||||||
10 | favor of the proposition, then the district may increase its | ||||||
11 | aggregate extension as provided in the referendum. | ||||||
12 | ARTICLE 50. MUNICIPALITY-BUILD HOUSING | ||||||
13 | Section 50-5. The Property Tax Code is amended by adding | ||||||
14 | Section 15-174.5 as follows: | ||||||
15 | (35 ILCS 200/15-174.5 new) | ||||||
16 | Sec. 15-174.5. Special homestead exemption for certain | ||||||
17 | municipality-built homes. | ||||||
18 | (a) This Section applies to property located in a county | ||||||
19 | with 3,000,000 or more inhabitants. This Section also applies | ||||||
20 | to property located in a county with fewer than 3,000,000 | ||||||
21 | inhabitants if the county board of that county has so provided | ||||||
22 | by ordinance or resolution. | ||||||
23 | (b) For tax year 2024 and thereafter, eligible property |
| |||||||
| |||||||
1 | qualifies for a homestead exemption under this Section for a | ||||||
2 | 10-year period beginning with the tax year following the year | ||||||
3 | in which the property is first sold by the municipality to a | ||||||
4 | private homeowner. Eligible property is not eligible for a | ||||||
5 | refund of taxes paid for tax years prior to the year in which | ||||||
6 | this amendatory Act of the 103rd General Assembly takes | ||||||
7 | effect. In the case of mixed-use property, the exemption under | ||||||
8 | this Section applies only to the residential portion of the | ||||||
9 | property that is used as a primary residence by the owner. | ||||||
10 | (c) The exemption under this Section shall be a reduction | ||||||
11 | in the equalized assessed value of the property equal to: | ||||||
12 | (1) in the first 8 years of eligibility, 50% of the | ||||||
13 | equalized assessed value of the property in the year | ||||||
14 | following the initial sale by the municipality; and | ||||||
15 | (2) in the ninth and tenth years of eligibility, 33% | ||||||
16 | of the equalized assessed value of the property in the | ||||||
17 | year following the initial sale by the municipality. | ||||||
18 | (d) A homeowner seeking the exemption under this Section | ||||||
19 | shall file an application with the chief county assessment | ||||||
20 | officer. Once approved by the assessor, the exemption shall | ||||||
21 | renew annually and automatically without another application, | ||||||
22 | unless the exemption is waived by the current homeowner as | ||||||
23 | provided in this subsection. The exemption under this Section | ||||||
24 | is transferable to new owners of the home, provided that (i) | ||||||
25 | the exemption runs from the sale of the property by a | ||||||
26 | municipality to the first private owner, (ii) the new owner |
| |||||||
| |||||||
1 | notifies the assessor that they have taken possession of the | ||||||
2 | property, and (iii) the property is used by the owner as their | ||||||
3 | principal residence. A property owner who has received a | ||||||
4 | reduction under this Section may waive the exemption at any | ||||||
5 | time prior to the expiration of the 10-year exemption period | ||||||
6 | and begin to receive the benefits of other exemptions at their | ||||||
7 | sole and irrevocable discretion. Owners who decide to waive | ||||||
8 | the exemption shall notify the assessor on a form provided by | ||||||
9 | the assessor. The current property owner shall notify the | ||||||
10 | assessor and waive the exemption if the property ceases to be | ||||||
11 | their primary residence. | ||||||
12 | (e) Notwithstanding any other provision of law, no | ||||||
13 | property that receives an exemption under this Section may | ||||||
14 | simultaneously receive a reduction or exemption under Section | ||||||
15 | 15-168 (persons with disabilities), Section 15-169 (standard | ||||||
16 | homestead for veterans with disabilities); Section 15-170 | ||||||
17 | (senior citizens), Section 15-172 (low-income senior | ||||||
18 | citizens), or Section 15-175 (general homestead). In the first | ||||||
19 | year following the expiration or waiver of the exemption under | ||||||
20 | this Section, a property owner that is eligible for the | ||||||
21 | Low-Income Senior Citizen Assessment Freeze exemption in that | ||||||
22 | year may establish a base amount under Section 15-172 at the | ||||||
23 | value of their home in their first year of eligibility for that | ||||||
24 | exemption during the time when they were receiving this | ||||||
25 | exemption, provided that they demonstrate retrospectively that | ||||||
26 | they were eligible for that exemption at that point in time |
| |||||||
| |||||||
1 | while receiving this exemption. | ||||||
2 | (f) As used in this Section: | ||||||
3 | "Eligible property" means property that: | ||||||
4 | (1) contains a single family residence that was built | ||||||
5 | no earlier than January 1, 2020 by a municipality and was | ||||||
6 | sold to a private homeowner before January 1, 2034; | ||||||
7 | (2) is zoned for residential or mixed use; and | ||||||
8 | (3) meets either of both of the following criteria: | ||||||
9 | (A) the property was exempt from property taxes | ||||||
10 | prior to the construction of the home; or | ||||||
11 | (B) the municipality conducted environmental | ||||||
12 | remediation on the property pursuant to | ||||||
13 | Title XVII of the Environmental Protection | ||||||
14 | Act. | ||||||
15 | ARTICLE 55. NURSING HOMES AND SPECIALIZED MENTAL HEALTH | ||||||
16 | FACILITIES | ||||||
17 | Section 55-5. The Property Tax Code is amended by adding | ||||||
18 | Division 22 to Article 10 as follows: | ||||||
19 | (35 ILCS 200/Art. 10 Div. 22 heading new) | ||||||
20 | Division 22. Nursing homes and specialized mental health | ||||||
21 | facilities | ||||||
22 | (35 ILCS 200/10-805 new) |
| |||||||
| |||||||
1 | Sec. 10-805. Property assessment equity; nursing homes and | ||||||
2 | specialized mental health facilities. Beginning with tax year | ||||||
3 | 2023, real property that is located in a county with more than | ||||||
4 | 3,000,000 inhabitants and that is used to provide services | ||||||
5 | requiring a license under the Nursing Home Care Act or under | ||||||
6 | the Specialized Mental Health Facilities Act shall not be | ||||||
7 | assessed at a higher level of assessment than residential | ||||||
8 | property in the county in which the nursing home or mental | ||||||
9 | health services facility is located. | ||||||
10 | ARTICLE 99. EFFECTIVE DATE | ||||||
11 | Section 99-99. Effective date. This Act takes effect upon | ||||||
12 | becoming law. |