Rep. Stephanie A. Kifowit
Filed: 11/8/2023
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1 | AMENDMENT TO SENATE BILL 2315 | ||||||
2 | AMENDMENT NO. ______. Amend Senate Bill 2315 by replacing | ||||||
3 | everything after the enacting clause with the following: | ||||||
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 |
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1 | in subsection (b-4), is granted for property that is used as a | ||||||
2 | qualified residence by a veteran who was a member of the United | ||||||
3 | States Armed Forces during World War II . | ||||||
4 | (b) For taxable years prior to 2015, the amount of the | ||||||
5 | exemption under this Section is as follows: | ||||||
6 | (1) for veterans with a service-connected disability | ||||||
7 | of at least (i) 75% for exemptions granted in taxable | ||||||
8 | years 2007 through 2009 and (ii) 70% for exemptions | ||||||
9 | granted in taxable year 2010 and each taxable year | ||||||
10 | thereafter, as certified by the United States Department | ||||||
11 | of Veterans Affairs, the annual exemption is $5,000; and | ||||||
12 | (2) for veterans with a service-connected disability | ||||||
13 | of at least 50%, but less than (i) 75% for exemptions | ||||||
14 | granted in taxable years 2007 through 2009 and (ii) 70% | ||||||
15 | for exemptions granted in taxable year 2010 and each | ||||||
16 | taxable year thereafter, as certified by the United States | ||||||
17 | Department of Veterans Affairs, the annual exemption is | ||||||
18 | $2,500. | ||||||
19 | (b-3) For taxable years 2015 through 2023 and thereafter : | ||||||
20 | (1) if the veteran has a service connected disability | ||||||
21 | of 30% or more but less than 50%, as certified by the | ||||||
22 | United States Department of Veterans Affairs, then the | ||||||
23 | annual exemption is $2,500; | ||||||
24 | (2) if the veteran has a service connected disability | ||||||
25 | of 50% or more but less than 70%, as certified by the | ||||||
26 | United States Department of Veterans Affairs, then the |
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1 | annual exemption is $5,000; | ||||||
2 | (3) if the veteran has a service connected disability | ||||||
3 | of 70% or more, as certified by the United States | ||||||
4 | Department of Veterans Affairs, then the property is | ||||||
5 | exempt from taxation under this Code; and | ||||||
6 | (4) for taxable year 2023 and thereafter , if the | ||||||
7 | taxpayer is the surviving spouse of a veteran whose death | ||||||
8 | was determined to be service-connected and who is | ||||||
9 | certified by the United States Department of Veterans | ||||||
10 | Affairs as a recipient of dependency and indemnity | ||||||
11 | compensation under federal law, then the property is also | ||||||
12 | exempt from taxation under this Code. | ||||||
13 | (b-3.1) For taxable year 2024 and thereafter: | ||||||
14 | (1) if the veteran has a service connected disability | ||||||
15 | of 30% or more but less than 50%, as certified by the | ||||||
16 | United States Department of Veterans Affairs as of the | ||||||
17 | date the application is submitted for the exemption under | ||||||
18 | this Section for the applicable taxable year, then the | ||||||
19 | annual exemption is $2,500; | ||||||
20 | (2) if the veteran has a service connected disability | ||||||
21 | of 50% or more but less than 70%, as certified by the | ||||||
22 | United States Department of Veterans Affairs as of the | ||||||
23 | date the application is submitted for the exemption under | ||||||
24 | this Section for the applicable taxable year, then the | ||||||
25 | annual exemption is $5,000; | ||||||
26 | (3) if the veteran has a service connected disability |
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1 | of 70% or more, as certified by the United States | ||||||
2 | Department of Veterans Affairs as of the date the | ||||||
3 | application is submitted for the exemption under this | ||||||
4 | Section for the applicable taxable year, then the first | ||||||
5 | $250,000 in equalized assessed value of the property is | ||||||
6 | exempt from taxation under this Code; and | ||||||
7 | (4) if the taxpayer is the surviving spouse of a | ||||||
8 | veteran whose death was determined to be service-connected | ||||||
9 | and who is certified by the United States Department of | ||||||
10 | Veterans Affairs as a recipient of dependency and | ||||||
11 | indemnity compensation under federal law as of the date | ||||||
12 | the application is submitted for the exemption under this | ||||||
13 | Section for the applicable taxable year, then the first | ||||||
14 | $250,000 in equalized assessed value of the property is | ||||||
15 | also exempt from taxation under this Code. | ||||||
16 | This amendatory Act of the 103rd General Assembly shall | ||||||
17 | not be used as the basis for any appeal filed with the chief | ||||||
18 | county assessment officer, the board of review, the Property | ||||||
19 | Tax Appeal Board, or the circuit court with respect to the | ||||||
20 | scope or meaning of the exemption under this Section for a tax | ||||||
21 | year prior to tax year 2024. | ||||||
22 | (b-4) For taxable years on or after 2023, if the veteran | ||||||
23 | was a member of the United States Armed Forces during World War | ||||||
24 | II, then the property is exempt from taxation under this Code | ||||||
25 | regardless of the veteran's level of disability. | ||||||
26 | (b-5) If a homestead exemption is granted under this |
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1 | Section and the person awarded the exemption subsequently | ||||||
2 | becomes a resident of a facility licensed under the Nursing | ||||||
3 | Home Care Act or a facility operated by the United States | ||||||
4 | Department of Veterans Affairs, then the exemption shall | ||||||
5 | continue (i) so long as the residence continues to be occupied | ||||||
6 | by the qualifying person's spouse or (ii) if the residence | ||||||
7 | remains unoccupied but is still owned by the person who | ||||||
8 | qualified for the homestead exemption. | ||||||
9 | (c) The tax exemption under this Section carries over to | ||||||
10 | the benefit of the veteran's surviving spouse as long as the | ||||||
11 | spouse holds the legal or beneficial title to the homestead, | ||||||
12 | permanently resides thereon, and does not remarry. If the | ||||||
13 | surviving spouse sells the property, an exemption not to | ||||||
14 | exceed the amount granted from the most recent ad valorem tax | ||||||
15 | roll may be transferred to his or her new residence as long as | ||||||
16 | it is used as his or her primary residence and he or she does | ||||||
17 | not remarry. | ||||||
18 | As used in this subsection (c): | ||||||
19 | (1) for taxable years prior to 2015, "surviving | ||||||
20 | spouse" means the surviving spouse of a veteran who | ||||||
21 | obtained an exemption under this Section prior to his or | ||||||
22 | her death; | ||||||
23 | (2) for taxable years 2015 through 2022, "surviving | ||||||
24 | spouse" means (i) the surviving spouse of a veteran who | ||||||
25 | obtained an exemption under this Section prior to his or | ||||||
26 | her death and (ii) the surviving spouse of a veteran who |
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1 | was killed in the line of duty at any time prior to the | ||||||
2 | expiration of the application period in effect for the | ||||||
3 | exemption for the taxable year for which the exemption is | ||||||
4 | sought; and | ||||||
5 | (3) for taxable year 2023 and thereafter, "surviving | ||||||
6 | spouse" means: (i) the surviving spouse of a veteran who | ||||||
7 | obtained the exemption under this Section prior to his or | ||||||
8 | her death; (ii) the surviving spouse of a veteran who was | ||||||
9 | killed in the line of duty at any time prior to the | ||||||
10 | expiration of the application period in effect for the | ||||||
11 | exemption for the taxable year for which the exemption is | ||||||
12 | sought; (iii) the surviving spouse of a veteran who did | ||||||
13 | not obtain an exemption under this Section before death, | ||||||
14 | but who would have qualified for the exemption under this | ||||||
15 | Section in the taxable year for which the exemption is | ||||||
16 | sought if he or she had survived, and whose surviving | ||||||
17 | spouse has been a resident of Illinois from the time of the | ||||||
18 | veteran's death through the taxable year for which the | ||||||
19 | exemption is sought; and (iv) the surviving spouse of a | ||||||
20 | veteran whose death was determined to be | ||||||
21 | service-connected, but who would not otherwise qualify | ||||||
22 | under item (i), (ii), or (iii), if the spouse (A) is | ||||||
23 | certified by the United States Department of Veterans | ||||||
24 | Affairs as a recipient of dependency and indemnity | ||||||
25 | compensation under federal law at any time prior to the | ||||||
26 | expiration of the application period in effect for the |
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1 | exemption for the taxable year for which the exemption is | ||||||
2 | sought and (B) remains eligible for that dependency and | ||||||
3 | indemnity compensation as of January 1 of the taxable year | ||||||
4 | for which the exemption is sought. | ||||||
5 | (c-1) Beginning with taxable year 2015, nothing in this | ||||||
6 | Section shall require the veteran to have qualified for or | ||||||
7 | obtained the exemption before death if the veteran was killed | ||||||
8 | in the line of duty. | ||||||
9 | (d) The exemption under this Section applies for taxable | ||||||
10 | year 2007 and thereafter. A taxpayer who claims an exemption | ||||||
11 | under Section 15-165 or 15-168 may not claim an exemption | ||||||
12 | under this Section. | ||||||
13 | (e) Except as otherwise provided in this subsection (e), | ||||||
14 | each taxpayer who has been granted an exemption under this | ||||||
15 | Section must reapply on an annual basis , except that a veteran | ||||||
16 | who qualifies as a result of his or her service in World War II | ||||||
17 | need not reapply . Application must be made during the | ||||||
18 | application period in effect for the county of his or her | ||||||
19 | residence. The assessor or chief county assessment officer may | ||||||
20 | determine the eligibility of residential property to receive | ||||||
21 | the homestead exemption provided by this Section by | ||||||
22 | application, visual inspection, questionnaire, or other | ||||||
23 | reasonable methods. The determination must be made in | ||||||
24 | accordance with guidelines established by the Department. | ||||||
25 | On and after May 23, 2022 (the effective date of Public Act | ||||||
26 | 102-895), if a veteran has a combined service connected |
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1 | disability rating of 100% and is deemed to be permanently and | ||||||
2 | totally disabled, as certified by the United States Department | ||||||
3 | of Veterans Affairs, the taxpayer who has been granted an | ||||||
4 | exemption under this Section shall no longer be required to | ||||||
5 | reapply for the exemption on an annual basis, and the | ||||||
6 | exemption shall be in effect for as long as the exemption would | ||||||
7 | otherwise be permitted under this Section. | ||||||
8 | (e-1) If the person qualifying for the exemption does not | ||||||
9 | occupy the qualified residence as of January 1 of the taxable | ||||||
10 | year, the exemption granted under this Section shall be | ||||||
11 | prorated on a monthly basis. The prorated exemption shall | ||||||
12 | apply beginning with the first complete month in which the | ||||||
13 | person occupies the qualified residence. | ||||||
14 | (e-5) Notwithstanding any other provision of law, each | ||||||
15 | chief county assessment officer may approve this exemption for | ||||||
16 | the 2020 taxable year, without application, for any property | ||||||
17 | that was approved for this exemption for the 2019 taxable | ||||||
18 | year, provided that: | ||||||
19 | (1) the county board has declared a local disaster as | ||||||
20 | provided in the Illinois Emergency Management Agency Act | ||||||
21 | related to the COVID-19 public health emergency; | ||||||
22 | (2) the owner of record of the property as of January | ||||||
23 | 1, 2020 is the same as the owner of record of the property | ||||||
24 | as of January 1, 2019; | ||||||
25 | (3) the exemption for the 2019 taxable year has not | ||||||
26 | been determined to be an erroneous exemption as defined by |
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1 | this Code; and | ||||||
2 | (4) the applicant for the 2019 taxable year has not | ||||||
3 | asked for the exemption to be removed for the 2019 or 2020 | ||||||
4 | taxable years. | ||||||
5 | Nothing in this subsection shall preclude a veteran whose | ||||||
6 | service connected disability rating has changed since the 2019 | ||||||
7 | exemption was granted from applying for the exemption based on | ||||||
8 | the subsequent service connected disability rating. | ||||||
9 | (e-10) Notwithstanding any other provision of law, each | ||||||
10 | chief county assessment officer may approve this exemption for | ||||||
11 | the 2021 taxable year, without application, for any property | ||||||
12 | that was approved for this exemption for the 2020 taxable | ||||||
13 | year, if: | ||||||
14 | (1) the county board has declared a local disaster as | ||||||
15 | provided in the Illinois Emergency Management Agency Act | ||||||
16 | related to the COVID-19 public health emergency; | ||||||
17 | (2) the owner of record of the property as of January | ||||||
18 | 1, 2021 is the same as the owner of record of the property | ||||||
19 | as of January 1, 2020; | ||||||
20 | (3) the exemption for the 2020 taxable year has not | ||||||
21 | been determined to be an erroneous exemption as defined by | ||||||
22 | this Code; and | ||||||
23 | (4) the taxpayer for the 2020 taxable year has not | ||||||
24 | asked for the exemption to be removed for the 2020 or 2021 | ||||||
25 | taxable years. | ||||||
26 | Nothing in this subsection shall preclude a veteran whose |
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1 | service connected disability rating has changed since the 2020 | ||||||
2 | exemption was granted from applying for the exemption based on | ||||||
3 | the subsequent service connected disability rating. | ||||||
4 | (f) For the purposes of this Section: | ||||||
5 | "Qualified residence" means , before tax year 2024, real | ||||||
6 | property, but less any portion of that property that is used | ||||||
7 | for commercial purposes, with an equalized assessed value of | ||||||
8 | less than $250,000 that is the primary residence of a veteran | ||||||
9 | with a disability. "Qualified residence" means, for tax year | ||||||
10 | 2024 and thereafter, real property, but less any portion of | ||||||
11 | that property that is used for commercial purposes, that is | ||||||
12 | the primary residence of a veteran with a disability. Property | ||||||
13 | rented for more than 6 months is presumed to be used for | ||||||
14 | commercial purposes. | ||||||
15 | "Service-connected disability" means an illness or injury | ||||||
16 | (i) that was caused by or worsened by active military service, | ||||||
17 | (ii) that is a current disability as of the date of the | ||||||
18 | application for the exemption under this Section for the | ||||||
19 | applicable tax year, as demonstrated by the veteran's United | ||||||
20 | States Department of Veterans Affairs certification, and (iii) | ||||||
21 | for which the veteran receives disability compensation. | ||||||
22 | For tax years 2023 and prior, "veteran" "Veteran" means an | ||||||
23 | Illinois resident who has served as a member of the United | ||||||
24 | States Armed Forces on active duty or State active duty, a | ||||||
25 | member of the Illinois National Guard, or a member of the | ||||||
26 | United States Reserve Forces and who has received an honorable |
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1 | discharge. For taxable years 2024 and thereafter, "veteran" | ||||||
2 | means an Illinois resident who has served as a member of the | ||||||
3 | United States Armed Forces on active duty or State active | ||||||
4 | duty, a member of the Illinois National Guard, or a member of | ||||||
5 | the United States Reserve Forces and who has a | ||||||
6 | service-connected disability, as certified by the United | ||||||
7 | States Department of Veterans Affairs, and receives disability | ||||||
8 | compensation. | ||||||
9 | (Source: P.A. 102-136, eff. 7-23-21; 102-895, eff. 5-23-22; | ||||||
10 | 103-154, eff. 6-30-23.) | ||||||
11 | ARTICLE 10. PUBLIC SAFETY-SPOUSES | ||||||
12 | Section 10-1. The Property Tax Code is amended by adding | ||||||
13 | Section 15-171 as follows: | ||||||
14 | (35 ILCS 200/15-171 new) | ||||||
15 | Sec. 15-171. Homestead exemption for surviving spouses of | ||||||
16 | fallen police officers, fallen firefighters, or fallen rescue | ||||||
17 | workers. | ||||||
18 | (a) Beginning with taxable year 2024, an annual homestead | ||||||
19 | exemption is granted for property that is used as a qualified | ||||||
20 | residence by the surviving spouse of a fallen police officer, | ||||||
21 | fallen firefighter, or fallen rescue worker as long as the | ||||||
22 | surviving spouse continues to reside at the qualified | ||||||
23 | residence and does not remarry. The amount of the exemption is |
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1 | 50% of the equalized assessed value of the property. | ||||||
2 | (b) If a homestead exemption is granted under this Section | ||||||
3 | and the person awarded the exemption subsequently becomes a | ||||||
4 | resident of a facility licensed under the Nursing Home Care | ||||||
5 | Act or a facility operated by the United States Department of | ||||||
6 | Veterans Affairs, then the exemption shall continue if the | ||||||
7 | residence remains unoccupied but is still owned by the person | ||||||
8 | who qualified for the homestead exemption. | ||||||
9 | (c) If the person qualifying for the exemption does not | ||||||
10 | occupy the qualified residence as of January 1 of the taxable | ||||||
11 | year, the exemption granted under this Section shall be | ||||||
12 | prorated on a monthly basis. The prorated exemption shall | ||||||
13 | apply beginning with the first complete month in which the | ||||||
14 | person occupies the qualified residence. | ||||||
15 | (d) Each taxpayer who has been granted an exemption under | ||||||
16 | this Section must reapply on an annual basis. Application must | ||||||
17 | be made during the application period in effect for the county | ||||||
18 | in which the property is located. The assessor or chief county | ||||||
19 | assessment officer may determine the eligibility of | ||||||
20 | residential property to receive the homestead exemption | ||||||
21 | provided by this Section by application, visual inspection, | ||||||
22 | questionnaire, supporting documentation, or other reasonable | ||||||
23 | methods. The determination must be made in accordance with | ||||||
24 | guidelines established by the Department. The Department may | ||||||
25 | adopt emergency rules to aid in the administration of this | ||||||
26 | exemption. |
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1 | (e) The exemption under this Section is in addition to any | ||||||
2 | other homestead exemption provided in this Article 15. | ||||||
3 | Notwithstanding Sections 6 and 8 of the State Mandates Act, no | ||||||
4 | reimbursement by the State is required for the implementation | ||||||
5 | of any mandate created by this Section. | ||||||
6 | (f) As used in this Section: | ||||||
7 | "Fallen police officer, fallen firefighter, or fallen | ||||||
8 | rescue worker" means a police officer, firefighter, or rescue | ||||||
9 | worker who dies at any time prior to the last day of the | ||||||
10 | application period for the exemption under this Section for | ||||||
11 | the taxable year for which the exemption is sought and who is | ||||||
12 | killed in the line of duty while in the active service of a | ||||||
13 | fire, rescue, or emergency medical service. | ||||||
14 | "Fallen police officer, fallen firefighter, or fallen | ||||||
15 | rescue worker" does not include any individual whose death was | ||||||
16 | the result of that individual's own willful misconduct or | ||||||
17 | abuse of alcohol or drugs. | ||||||
18 | "Firefighter" has the same meaning as "fireman" in | ||||||
19 | subsection (b) of Section 2 of the Line of Duty Compensation | ||||||
20 | Act. | ||||||
21 | "Killed in the line of duty" means losing one's life as a | ||||||
22 | result of an injury that was received in the active | ||||||
23 | performance of duties as a police officer, firefighter, or | ||||||
24 | rescue worker if the death occurs within one year after the | ||||||
25 | date the injury was received and if the injury arose from | ||||||
26 | violence or other accidental cause. Subject to the conditions |
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1 | set forth in subsection (a) of Section 2 of the Line of Duty | ||||||
2 | Compensation Act with respect to inclusion of Department of | ||||||
3 | Corrections and Department of Juvenile Justice employees | ||||||
4 | described in that subsection, for the purposes of this Section | ||||||
5 | 15-171, instances in which a law enforcement officer receives | ||||||
6 | an injury in the active performance of duties as a law | ||||||
7 | enforcement officer include, but are not limited to, instances | ||||||
8 | when: | ||||||
9 | (1) the injury is received as a result of a willful act | ||||||
10 | of violence committed by someone other than the officer | ||||||
11 | and a relationship exists between the commission of the | ||||||
12 | act and the officer's performance of his or her duties as a | ||||||
13 | law enforcement officer, whether or not the injury is | ||||||
14 | received while the officer is on duty as a law enforcement | ||||||
15 | officer; | ||||||
16 | (2) the injury is received by the officer while the | ||||||
17 | officer is attempting to prevent the commission of a | ||||||
18 | criminal act by another or attempting to apprehend an | ||||||
19 | individual the officer suspects has committed a crime, | ||||||
20 | whether or not the injury is received while the officer is | ||||||
21 | on duty as a law enforcement officer; or | ||||||
22 | (3) the injury is received by the officer while the | ||||||
23 | officer is traveling to or from his or her employment as a | ||||||
24 | law enforcement officer or during any meal break, or other | ||||||
25 | break, that takes place during the period in which the | ||||||
26 | officer is on duty as a law enforcement officer. |
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1 | "Police officer" has the same meaning as "law enforcement | ||||||
2 | officer" in subsection (a) of Section 2 of the Line of Duty | ||||||
3 | Compensation Act. | ||||||
4 | "Qualified residence" means real property, but less any | ||||||
5 | portion of that property that is used for commercial or farm | ||||||
6 | purposes, that was owned by a fallen police officer, fallen | ||||||
7 | firefighter, or fallen rescue worker and was used as the | ||||||
8 | primary residence of the fallen police officer, fallen | ||||||
9 | firefighter, or fallen rescue worker at the time of his or her | ||||||
10 | death. | ||||||
11 | "Rescue worker" means a person who is licensed under the | ||||||
12 | Emergency Medical Services (EMS) Systems Act as an Emergency | ||||||
13 | Medical Responder (EMR) (First Responder), Emergency Medical | ||||||
14 | Technician (EMT), Emergency Medical Technician-Intermediate | ||||||
15 | (EMT-I), Advanced Emergency Medical Responder (A-EMT), or | ||||||
16 | Paramedic (EMT-P), or a volunteer ambulance driver or | ||||||
17 | attendant, or a person who is a volunteer member of a county or | ||||||
18 | municipal emergency services and disaster agency pursuant to | ||||||
19 | the Illinois Emergency Management Agency Act. | ||||||
20 | ARTICLE 15. WASTEWATER | ||||||
21 | Section 15-1. The Property Tax Code is amended by changing | ||||||
22 | Section 11-145 and by adding Division 5 to Article 11 as | ||||||
23 | follows: |
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1 | (35 ILCS 200/11-145) | ||||||
2 | Sec. 11-145. Method of valuation for qualifying water | ||||||
3 | treatment facilities. To determine 33 1/3% of the fair cash | ||||||
4 | value of any qualifying water treatment facility in assessing | ||||||
5 | the facility, the Department shall take into consideration the | ||||||
6 | probable net value that could be realized by the owner if the | ||||||
7 | facility were removed and sold at a fair, voluntary sale, | ||||||
8 | giving due account to the expense of removal, site | ||||||
9 | restoration, and transportation. The net value shall be | ||||||
10 | considered to be 33 1/3% of fair cash value. The valuation | ||||||
11 | under this Section applies only to the qualifying water | ||||||
12 | treatment facility itself and not to the land on which the | ||||||
13 | facility is located. | ||||||
14 | (Source: P.A. 92-278, eff. 1-1-02.) | ||||||
15 | (35 ILCS 200/Art. 11 Div. 5 heading new) | ||||||
16 | Division 5. Regional wastewater facilities | ||||||
17 | (35 ILCS 200/11-175 new) | ||||||
18 | Sec. 11-175. Legislative findings. The General Assembly | ||||||
19 | finds that it is the policy of the State to ensure and | ||||||
20 | encourage the availability of means for the safe collection, | ||||||
21 | treatment, and disposal of domestic, commercial, and | ||||||
22 | industrial sewage and waste for our cities, villages, towns, | ||||||
23 | and rural residents and that it has become increasingly | ||||||
24 | difficult and cost prohibitive for smaller cities, towns, and |
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1 | villages to construct, maintain, or operate, to current | ||||||
2 | standards, wastewater facilities. The General Assembly further | ||||||
3 | finds that regional facilities capable of serving several | ||||||
4 | cities, villages, towns, municipal joint sewage treatment | ||||||
5 | agencies, municipal sewer commissions, sanitary districts, and | ||||||
6 | rural wastewater companies offer a viable economic solution to | ||||||
7 | this concern. For these reasons, the General Assembly declares | ||||||
8 | it to be the policy of the State to encourage the construction | ||||||
9 | and operation of regional wastewater facilities capable of | ||||||
10 | providing for the safe collection, treatment, and disposal of | ||||||
11 | domestic, commercial, and industrial sewage and waste for | ||||||
12 | cities, villages, towns, municipal joint sewage treatment | ||||||
13 | agencies, municipal sewer commissions, sanitary districts, and | ||||||
14 | rural wastewater companies thereby relieving the burden on | ||||||
15 | those entities and their citizens from constructing and | ||||||
16 | maintaining their own individual wastewater facilities. | ||||||
17 | (35 ILCS 200/11-180 new) | ||||||
18 | Sec. 11-180. Definitions. As used in this Division: | ||||||
19 | "Department" means the Department of Revenue. | ||||||
20 | "Municipal joint sewage treatment agency" means a | ||||||
21 | municipal joint sewage treatment agency organized and existing | ||||||
22 | under the Intergovernmental Cooperation Act. | ||||||
23 | "Municipal sewer commission" means a sewer commission | ||||||
24 | organized and existing under Division 136 of Article 11 | ||||||
25 | Illinois Municipal Code. |
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1 | "Not-for-profit corporation" means an Illinois corporation | ||||||
2 | organized and existing under the General Not For Profit | ||||||
3 | Corporation Act of 1986 that is in good standing with the State | ||||||
4 | and has been granted status as an exempt organization under | ||||||
5 | Section 501(c) of the Internal Revenue Code or any successor | ||||||
6 | or similar provision of the Internal Revenue Code. | ||||||
7 | "Qualifying wastewater facility" means a wastewater | ||||||
8 | facility that collects, treats, or disposes of domestic, | ||||||
9 | commercial, and industrial sewage and waste on behalf of the | ||||||
10 | corporation's members on a mutual or cooperative and | ||||||
11 | not-for-profit basis and that is owned by a not-for-profit | ||||||
12 | corporation whose members consist exclusively of one or more | ||||||
13 | incorporated cities, villages, or towns of this State, | ||||||
14 | municipal joint sewage treatment agencies, municipal sewer | ||||||
15 | commissions, sanitary districts, or rural wastewater | ||||||
16 | companies. | ||||||
17 | "Rural wastewater company" means a not-for-profit | ||||||
18 | corporation whose primary purpose is to own, maintain, and | ||||||
19 | operate a system for the collection, treatment, and disposal | ||||||
20 | of sewage and industrial waste from residences, farms, or | ||||||
21 | businesses exclusively in the State of Illinois and not | ||||||
22 | otherwise served by any city, village, town, municipal joint | ||||||
23 | sewage treatment agency, municipal sewer commission, or | ||||||
24 | sanitary district. | ||||||
25 | "Sanitary district" means a sanitary district organized | ||||||
26 | and existing under the Sanitary District Act of 1907. |
| |||||||
| |||||||
1 | "Wastewater facility" means a plant or facility whose | ||||||
2 | primary function is to collect, treat, or dispose of domestic, | ||||||
3 | commercial, and industrial sewage and waste, together with all | ||||||
4 | other real and personal property reasonably necessary to | ||||||
5 | collect, treat, or dispose of the sewage and waste. | ||||||
6 | (35 ILCS 200/11-185 new) | ||||||
7 | Sec. 11-185. Valuation of qualifying wastewater | ||||||
8 | facilities. For purposes of computing the assessed valuation, | ||||||
9 | qualifying wastewater facilities shall be valued at 33 1/3% of | ||||||
10 | the fair cash value of the facility. To determine 33 1/3% of | ||||||
11 | the fair cash value of a qualifying wastewater facility, the | ||||||
12 | Department shall take into consideration the probable net | ||||||
13 | value that could be realized by the owner if the facility were | ||||||
14 | removed and sold at a fair, voluntary sale, giving due account | ||||||
15 | to the expenses incurred for removal, site restoration, and | ||||||
16 | transportation. The valuation under this Section applies only | ||||||
17 | to the qualifying wastewater facility itself and not to the | ||||||
18 | land on which the facility is located. | ||||||
19 | (35 ILCS 200/11-190 new) | ||||||
20 | Sec. 11-190. Exclusion of for-profit wastewater | ||||||
21 | facilities. This Division does not apply to a wastewater | ||||||
22 | facility that collects, treats, or disposes of domestic, | ||||||
23 | commercial, and industrial sewage and waste for profit. |
| |||||||
| |||||||
1 | (35 ILCS 200/11-195 new) | ||||||
2 | Sec. 11-195. Assessment authority. For assessment | ||||||
3 | purposes, a qualifying wastewater facility shall provide proof | ||||||
4 | of a valid facility number issued by the Illinois | ||||||
5 | Environmental Protection Agency and shall be assessed by the | ||||||
6 | Department. | ||||||
7 | (35 ILCS 200/11-200 new) | ||||||
8 | Sec. 11-200. Application procedure; assessment by the | ||||||
9 | Department. Applications for assessment as a qualifying | ||||||
10 | wastewater facility shall be filed with the Department in the | ||||||
11 | manner and form prescribed by the Department. The application | ||||||
12 | shall contain appropriate documentation that the applicant has | ||||||
13 | been issued a valid facility number by the Illinois | ||||||
14 | Environmental Protection Agency and is entitled to tax | ||||||
15 | treatment under this Division. The effective date of an | ||||||
16 | assessment shall be on the January 1 preceding the date of | ||||||
17 | approval by the Department or preceding the date construction | ||||||
18 | or installation of the facility commences, whichever is later. | ||||||
19 | (35 ILCS 200/11-205 new) | ||||||
20 | Sec. 11-205. Procedures for assessment; judicial review. | ||||||
21 | Proceedings for assessment or reassessment of property | ||||||
22 | certified to be a qualifying wastewater facility shall be | ||||||
23 | conducted in accordance with procedural rules adopted by the | ||||||
24 | Department and in conformity with this Code. |
| |||||||
| |||||||
1 | Any applicant or holder aggrieved by the issuance, refusal | ||||||
2 | to issue, denial, revocation, modification, or restriction of | ||||||
3 | an assessment as a qualifying wastewater facility may appeal | ||||||
4 | the final administrative decision of the Department of Revenue | ||||||
5 | under the Administrative Review Law. | ||||||
6 | (35 ILCS 200/11-210 new) | ||||||
7 | Sec. 11-210. Rulemaking. The Department may adopt rules | ||||||
8 | for the implementation of this Division. | ||||||
9 | ARTICLE 20. PARK DISTRICTS | ||||||
10 | Section 20-1. The Property Tax Code is amended by changing | ||||||
11 | Section 18-185 as follows: | ||||||
12 | (35 ILCS 200/18-185) | ||||||
13 | Sec. 18-185. Short title; definitions. This Division 5 | ||||||
14 | may be cited as the Property Tax Extension Limitation Law. As | ||||||
15 | used in this Division 5: | ||||||
16 | "Consumer Price Index" means the Consumer Price Index for | ||||||
17 | All Urban Consumers for all items published by the United | ||||||
18 | States Department of Labor. | ||||||
19 | "Extension limitation" means (a) the lesser of 5% or the | ||||||
20 | percentage increase in the Consumer Price Index during the | ||||||
21 | 12-month calendar year preceding the levy year or (b) the rate | ||||||
22 | of increase approved by voters under Section 18-205. |
| |||||||
| |||||||
1 | "Affected county" means a county of 3,000,000 or more | ||||||
2 | inhabitants or a county contiguous to a county of 3,000,000 or | ||||||
3 | more inhabitants. | ||||||
4 | "Taxing district" has the same meaning provided in Section | ||||||
5 | 1-150, except as otherwise provided in this Section. For the | ||||||
6 | 1991 through 1994 levy years only, "taxing district" includes | ||||||
7 | only each non-home rule taxing district having the majority of | ||||||
8 | its 1990 equalized assessed value within any county or | ||||||
9 | counties contiguous to a county with 3,000,000 or more | ||||||
10 | inhabitants. Beginning with the 1995 levy year, "taxing | ||||||
11 | district" includes only each non-home rule taxing district | ||||||
12 | subject to this Law before the 1995 levy year and each non-home | ||||||
13 | rule taxing district not subject to this Law before the 1995 | ||||||
14 | levy year having the majority of its 1994 equalized assessed | ||||||
15 | value in an affected county or counties. Beginning with the | ||||||
16 | levy year in which this Law becomes applicable to a taxing | ||||||
17 | district as provided in Section 18-213, "taxing district" also | ||||||
18 | includes those taxing districts made subject to this Law as | ||||||
19 | provided in Section 18-213. | ||||||
20 | "Aggregate extension" for taxing districts to which this | ||||||
21 | Law applied before the 1995 levy year means the annual | ||||||
22 | corporate extension for the taxing district and those special | ||||||
23 | purpose extensions that are made annually for the taxing | ||||||
24 | district, excluding special purpose extensions: (a) made for | ||||||
25 | the taxing district to pay interest or principal on general | ||||||
26 | obligation bonds that were approved by referendum; (b) made |
| |||||||
| |||||||
1 | for any taxing district to pay interest or principal on | ||||||
2 | general obligation bonds issued before October 1, 1991; (c) | ||||||
3 | made for any taxing district to pay interest or principal on | ||||||
4 | bonds issued to refund or continue to refund those bonds | ||||||
5 | issued before October 1, 1991; (d) made for any taxing | ||||||
6 | district to pay interest or principal on bonds issued to | ||||||
7 | refund or continue to refund bonds issued after October 1, | ||||||
8 | 1991 that were approved by referendum; (e) made for any taxing | ||||||
9 | district to pay interest or principal on revenue bonds issued | ||||||
10 | before October 1, 1991 for payment of which a property tax levy | ||||||
11 | or the full faith and credit of the unit of local government is | ||||||
12 | pledged; however, a tax for the payment of interest or | ||||||
13 | principal on those bonds shall be made only after the | ||||||
14 | governing body of the unit of local government finds that all | ||||||
15 | other sources for payment are insufficient to make those | ||||||
16 | payments; (f) made for payments under a building commission | ||||||
17 | lease when the lease payments are for the retirement of bonds | ||||||
18 | issued by the commission before October 1, 1991, to pay for the | ||||||
19 | building project; (g) made for payments due under installment | ||||||
20 | contracts entered into before October 1, 1991; (h) made for | ||||||
21 | payments of principal and interest on bonds issued under the | ||||||
22 | Metropolitan Water Reclamation District Act to finance | ||||||
23 | construction projects initiated before October 1, 1991; (i) | ||||||
24 | made for payments of principal and interest on limited bonds, | ||||||
25 | as defined in Section 3 of the Local Government Debt Reform | ||||||
26 | Act, in an amount not to exceed the debt service extension base |
| |||||||
| |||||||
1 | less the amount in items (b), (c), (e), and (h) of this | ||||||
2 | definition for non-referendum obligations, except obligations | ||||||
3 | initially issued pursuant to referendum; (j) made for payments | ||||||
4 | of principal and interest on bonds issued under Section 15 of | ||||||
5 | the Local Government Debt Reform Act; (k) made by a school | ||||||
6 | district that participates in the Special Education District | ||||||
7 | of Lake County, created by special education joint agreement | ||||||
8 | under Section 10-22.31 of the School Code, for payment of the | ||||||
9 | school district's share of the amounts required to be | ||||||
10 | contributed by the Special Education District of Lake County | ||||||
11 | to the Illinois Municipal Retirement Fund under Article 7 of | ||||||
12 | the Illinois Pension Code; the amount of any extension under | ||||||
13 | this item (k) shall be certified by the school district to the | ||||||
14 | county clerk; (l) made to fund expenses of providing joint | ||||||
15 | recreational programs for persons with disabilities under | ||||||
16 | Section 5-8 of the Park District Code or Section 11-95-14 of | ||||||
17 | the Illinois Municipal Code; (m) made for temporary relocation | ||||||
18 | loan repayment purposes pursuant to Sections 2-3.77 and | ||||||
19 | 17-2.2d of the School Code; (n) made for payment of principal | ||||||
20 | and interest on any bonds issued under the authority of | ||||||
21 | Section 17-2.2d of the School Code; (o) made for contributions | ||||||
22 | to a firefighter's pension fund created under Article 4 of the | ||||||
23 | Illinois Pension Code, to the extent of the amount certified | ||||||
24 | under item (5) of Section 4-134 of the Illinois Pension Code; | ||||||
25 | and (p) made for road purposes in the first year after a | ||||||
26 | township assumes the rights, powers, duties, assets, property, |
| |||||||
| |||||||
1 | liabilities, obligations, and responsibilities of a road | ||||||
2 | district abolished under the provisions of Section 6-133 of | ||||||
3 | the Illinois Highway Code ; and (q) made for aquarium or museum | ||||||
4 | purposes by a park district or municipality under the Park | ||||||
5 | District and Municipal Aquarium and Museum Act . | ||||||
6 | "Aggregate extension" for the taxing districts to which | ||||||
7 | this Law did not apply before the 1995 levy year (except taxing | ||||||
8 | districts subject to this Law in accordance with Section | ||||||
9 | 18-213) means the annual corporate extension for the taxing | ||||||
10 | district and those special purpose extensions that are made | ||||||
11 | annually for the taxing district, excluding special purpose | ||||||
12 | extensions: (a) made for the taxing district to pay interest | ||||||
13 | or principal on general obligation bonds that were approved by | ||||||
14 | referendum; (b) made for any taxing district to pay interest | ||||||
15 | or principal on general obligation bonds issued before March | ||||||
16 | 1, 1995; (c) made for any taxing district to pay interest or | ||||||
17 | principal on bonds issued to refund or continue to refund | ||||||
18 | those bonds issued before March 1, 1995; (d) made for any | ||||||
19 | taxing district to pay interest or principal on bonds issued | ||||||
20 | to refund or continue to refund bonds issued after March 1, | ||||||
21 | 1995 that were approved by referendum; (e) made for any taxing | ||||||
22 | district to pay interest or principal on revenue bonds issued | ||||||
23 | before March 1, 1995 for payment of which a property tax levy | ||||||
24 | or the full faith and credit of the unit of local government is | ||||||
25 | pledged; however, a tax for the payment of interest or | ||||||
26 | principal on those bonds shall be made only after the |
| |||||||
| |||||||
1 | governing body of the unit of local government finds that all | ||||||
2 | other sources for payment are insufficient to make those | ||||||
3 | payments; (f) made for payments under a building commission | ||||||
4 | lease when the lease payments are for the retirement of bonds | ||||||
5 | issued by the commission before March 1, 1995 to pay for the | ||||||
6 | building project; (g) made for payments due under installment | ||||||
7 | contracts entered into before March 1, 1995; (h) made for | ||||||
8 | payments of principal and interest on bonds issued under the | ||||||
9 | Metropolitan Water Reclamation District Act to finance | ||||||
10 | construction projects initiated before October 1, 1991; (h-4) | ||||||
11 | made for stormwater management purposes by the Metropolitan | ||||||
12 | Water Reclamation District of Greater Chicago under Section 12 | ||||||
13 | of the Metropolitan Water Reclamation District Act; (h-8) made | ||||||
14 | for payments of principal and interest on bonds issued under | ||||||
15 | Section 9.6a of the Metropolitan Water Reclamation District | ||||||
16 | Act to make contributions to the pension fund established | ||||||
17 | under Article 13 of the Illinois Pension Code; (i) made for | ||||||
18 | payments of principal and interest on limited bonds, as | ||||||
19 | defined in Section 3 of the Local Government Debt Reform Act, | ||||||
20 | in an amount not to exceed the debt service extension base less | ||||||
21 | the amount in items (b), (c), and (e) of this definition for | ||||||
22 | non-referendum obligations, except obligations initially | ||||||
23 | issued pursuant to referendum and bonds described in | ||||||
24 | subsections (h) and (h-8) of this definition; (j) made for | ||||||
25 | payments of principal and interest on bonds issued under | ||||||
26 | Section 15 of the Local Government Debt Reform Act; (k) made |
| |||||||
| |||||||
1 | for payments of principal and interest on bonds authorized by | ||||||
2 | Public Act 88-503 and issued under Section 20a of the Chicago | ||||||
3 | Park District Act for aquarium or museum projects and bonds | ||||||
4 | issued under Section 20a of the Chicago Park District Act for | ||||||
5 | the purpose of making contributions to the pension fund | ||||||
6 | established under Article 12 of the Illinois Pension Code; (l) | ||||||
7 | made for payments of principal and interest on bonds | ||||||
8 | authorized by Public Act 87-1191 or 93-601 and (i) issued | ||||||
9 | pursuant to Section 21.2 of the Cook County Forest Preserve | ||||||
10 | District Act, (ii) issued under Section 42 of the Cook County | ||||||
11 | Forest Preserve District Act for zoological park projects, or | ||||||
12 | (iii) issued under Section 44.1 of the Cook County Forest | ||||||
13 | Preserve District Act for botanical gardens projects; (m) made | ||||||
14 | pursuant to Section 34-53.5 of the School Code, whether levied | ||||||
15 | annually or not; (n) made to fund expenses of providing joint | ||||||
16 | recreational programs for persons with disabilities under | ||||||
17 | Section 5-8 of the Park District Code or Section 11-95-14 of | ||||||
18 | the Illinois Municipal Code; (o) made by the Chicago Park | ||||||
19 | District for recreational programs for persons with | ||||||
20 | disabilities under subsection (c) of Section 7.06 of the | ||||||
21 | Chicago Park District Act; (p) made for contributions to a | ||||||
22 | firefighter's pension fund created under Article 4 of the | ||||||
23 | Illinois Pension Code, to the extent of the amount certified | ||||||
24 | under item (5) of Section 4-134 of the Illinois Pension Code; | ||||||
25 | (q) made by Ford Heights School District 169 under Section | ||||||
26 | 17-9.02 of the School Code; and (r) made for the purpose of |
| |||||||
| |||||||
1 | making employer contributions to the Public School Teachers' | ||||||
2 | Pension and Retirement Fund of Chicago under Section 34-53 of | ||||||
3 | the School Code ; and (s) made for aquarium or museum purposes | ||||||
4 | by a park district or municipality under the Park District and | ||||||
5 | Municipal Aquarium and Museum Act . | ||||||
6 | "Aggregate extension" for all taxing districts to which | ||||||
7 | this Law applies in accordance with Section 18-213, except for | ||||||
8 | those taxing districts subject to paragraph (2) of subsection | ||||||
9 | (e) of Section 18-213, means the annual corporate extension | ||||||
10 | for the taxing district and those special purpose extensions | ||||||
11 | that are made annually for the taxing district, excluding | ||||||
12 | special purpose extensions: (a) made for the taxing district | ||||||
13 | to pay interest or principal on general obligation bonds that | ||||||
14 | were approved by referendum; (b) made for any taxing district | ||||||
15 | to pay interest or principal on general obligation bonds | ||||||
16 | issued before the date on which the referendum making this Law | ||||||
17 | applicable to the taxing district is held; (c) made for any | ||||||
18 | taxing district to pay interest or principal on bonds issued | ||||||
19 | to refund or continue to refund those bonds issued before the | ||||||
20 | date on which the referendum making this Law applicable to the | ||||||
21 | taxing district is held; (d) made for any taxing district to | ||||||
22 | pay interest or principal on bonds issued to refund or | ||||||
23 | continue to refund bonds issued after the date on which the | ||||||
24 | referendum making this Law applicable to the taxing district | ||||||
25 | is held if the bonds were approved by referendum after the date | ||||||
26 | on which the referendum making this Law applicable to the |
| |||||||
| |||||||
1 | taxing district is held; (e) made for any taxing district to | ||||||
2 | pay interest or principal on revenue bonds issued before the | ||||||
3 | date on which the referendum making this Law applicable to the | ||||||
4 | taxing district is held for payment of which a property tax | ||||||
5 | levy or the full faith and credit of the unit of local | ||||||
6 | government is pledged; however, a tax for the payment of | ||||||
7 | interest or principal on those bonds shall be made only after | ||||||
8 | the governing body of the unit of local government finds that | ||||||
9 | all other sources for payment are insufficient to make those | ||||||
10 | payments; (f) made for payments under a building commission | ||||||
11 | lease when the lease payments are for the retirement of bonds | ||||||
12 | issued by the commission before the date on which the | ||||||
13 | referendum making this Law applicable to the taxing district | ||||||
14 | is held to pay for the building project; (g) made for payments | ||||||
15 | due under installment contracts entered into before the date | ||||||
16 | on which the referendum making this Law applicable to the | ||||||
17 | taxing district is held; (h) made for payments of principal | ||||||
18 | and interest on limited bonds, as defined in Section 3 of the | ||||||
19 | Local Government Debt Reform Act, in an amount not to exceed | ||||||
20 | the debt service extension base less the amount in items (b), | ||||||
21 | (c), and (e) of this definition for non-referendum | ||||||
22 | obligations, except obligations initially issued pursuant to | ||||||
23 | referendum; (i) made for payments of principal and interest on | ||||||
24 | bonds issued under Section 15 of the Local Government Debt | ||||||
25 | Reform Act; (j) made for a qualified airport authority to pay | ||||||
26 | interest or principal on general obligation bonds issued for |
| |||||||
| |||||||
1 | the purpose of paying obligations due under, or financing | ||||||
2 | airport facilities required to be acquired, constructed, | ||||||
3 | installed or equipped pursuant to, contracts entered into | ||||||
4 | before March 1, 1996 (but not including any amendments to such | ||||||
5 | a contract taking effect on or after that date); (k) made to | ||||||
6 | fund expenses of providing joint recreational programs for | ||||||
7 | persons with disabilities under Section 5-8 of the Park | ||||||
8 | District Code or Section 11-95-14 of the Illinois Municipal | ||||||
9 | Code; (l) made for contributions to a firefighter's pension | ||||||
10 | fund created under Article 4 of the Illinois Pension Code, to | ||||||
11 | the extent of the amount certified under item (5) of Section | ||||||
12 | 4-134 of the Illinois Pension Code; and (m) made for the taxing | ||||||
13 | district to pay interest or principal on general obligation | ||||||
14 | bonds issued pursuant to Section 19-3.10 of the School Code ; | ||||||
15 | and (n) made for aquarium or museum purposes by a park district | ||||||
16 | or municipality under the Park District and Municipal Aquarium | ||||||
17 | and Museum Act . | ||||||
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 ; and (m) made for | ||||||
20 | aquarium or museum purposes by a park district or municipality | ||||||
21 | under the Park District and Municipal Aquarium and Museum Act . | ||||||
22 | "Debt service extension base" means an amount equal to | ||||||
23 | that portion of the extension for a taxing district for the | ||||||
24 | 1994 levy year, or for those taxing districts subject to this | ||||||
25 | Law in accordance with Section 18-213, except for those | ||||||
26 | subject to paragraph (2) of subsection (e) of Section 18-213, |
| |||||||
| |||||||
1 | for the levy year in which the referendum making this Law | ||||||
2 | applicable to the taxing district is held, or for those taxing | ||||||
3 | districts subject to this Law in accordance with paragraph (2) | ||||||
4 | of subsection (e) of Section 18-213 for the 1996 levy year, | ||||||
5 | constituting an extension for payment of principal and | ||||||
6 | interest on bonds issued by the taxing district without | ||||||
7 | referendum, but not including excluded non-referendum bonds. | ||||||
8 | For park districts (i) that were first subject to this Law in | ||||||
9 | 1991 or 1995 and (ii) whose extension for the 1994 levy year | ||||||
10 | for the payment of principal and interest on bonds issued by | ||||||
11 | the park district without referendum (but not including | ||||||
12 | excluded non-referendum bonds) was less than 51% of the amount | ||||||
13 | for the 1991 levy year constituting an extension for payment | ||||||
14 | of principal and interest on bonds issued by the park district | ||||||
15 | without referendum (but not including excluded non-referendum | ||||||
16 | bonds), "debt service extension base" means an amount equal to | ||||||
17 | that portion of the extension for the 1991 levy year | ||||||
18 | constituting an extension for payment of principal and | ||||||
19 | interest on bonds issued by the park district without | ||||||
20 | referendum (but not including excluded non-referendum bonds). | ||||||
21 | A debt service extension base established or increased at any | ||||||
22 | time pursuant to any provision of this Law, except Section | ||||||
23 | 18-212, shall be increased each year commencing with the later | ||||||
24 | of (i) the 2009 levy year or (ii) the first levy year in which | ||||||
25 | this Law becomes applicable to the taxing district, by the | ||||||
26 | lesser of 5% or the percentage increase in the Consumer Price |
| |||||||
| |||||||
1 | Index during the 12-month calendar year preceding the levy | ||||||
2 | year. The debt service extension base may be established or | ||||||
3 | increased as provided under Section 18-212. "Excluded | ||||||
4 | non-referendum bonds" means (i) bonds authorized by Public Act | ||||||
5 | 88-503 and issued under Section 20a of the Chicago Park | ||||||
6 | District Act for aquarium and museum projects; (ii) bonds | ||||||
7 | issued under Section 15 of the Local Government Debt Reform | ||||||
8 | Act; or (iii) refunding obligations issued to refund or to | ||||||
9 | continue to refund obligations initially issued pursuant to | ||||||
10 | referendum. | ||||||
11 | "Special purpose extensions" include, but are not limited | ||||||
12 | to, extensions for levies made on an annual basis for | ||||||
13 | unemployment and workers' compensation, self-insurance, | ||||||
14 | contributions to pension plans, and extensions made pursuant | ||||||
15 | to Section 6-601 of the Illinois Highway Code for a road | ||||||
16 | district's permanent road fund whether levied annually or not. | ||||||
17 | The extension for a special service area is not included in the | ||||||
18 | aggregate extension. | ||||||
19 | "Aggregate extension base" means the taxing district's | ||||||
20 | last preceding aggregate extension as adjusted under Sections | ||||||
21 | 18-135, 18-215, 18-230, 18-206, and 18-233. Beginning with | ||||||
22 | levy year 2022, for taxing districts that are specified in | ||||||
23 | Section 18-190.7, the taxing district's aggregate extension | ||||||
24 | base shall be calculated as provided in Section 18-190.7. An | ||||||
25 | adjustment under Section 18-135 shall be made for the 2007 | ||||||
26 | levy year and all subsequent levy years whenever one or more |
| |||||||
| |||||||
1 | counties within which a taxing district is located (i) used | ||||||
2 | estimated valuations or rates when extending taxes in the | ||||||
3 | taxing district for the last preceding levy year that resulted | ||||||
4 | in the over or under extension of taxes, or (ii) increased or | ||||||
5 | decreased the tax extension for the last preceding levy year | ||||||
6 | as required by Section 18-135(c). Whenever an adjustment is | ||||||
7 | required under Section 18-135, the aggregate extension base of | ||||||
8 | the taxing district shall be equal to the amount that the | ||||||
9 | aggregate extension of the taxing district would have been for | ||||||
10 | the last preceding levy year if either or both (i) actual, | ||||||
11 | rather than estimated, valuations or rates had been used to | ||||||
12 | calculate the extension of taxes for the last levy year, or | ||||||
13 | (ii) the tax extension for the last preceding levy year had not | ||||||
14 | been adjusted as required by subsection (c) of Section 18-135. | ||||||
15 | Notwithstanding any other provision of law, for levy year | ||||||
16 | 2012, the aggregate extension base for West Northfield School | ||||||
17 | District No. 31 in Cook County shall be $12,654,592. | ||||||
18 | Notwithstanding any other provision of law, for levy year | ||||||
19 | 2022, the aggregate extension base of a home equity assurance | ||||||
20 | program that levied at least $1,000,000 in property taxes in | ||||||
21 | levy year 2019 or 2020 under the Home Equity Assurance Act | ||||||
22 | shall be the amount that the program's aggregate extension | ||||||
23 | base for levy year 2021 would have been if the program had | ||||||
24 | levied a property tax for levy year 2021. | ||||||
25 | "Levy year" has the same meaning as "year" under Section | ||||||
26 | 1-155. |
| |||||||
| |||||||
1 | "New property" means (i) the assessed value, after final | ||||||
2 | board of review or board of appeals action, of new | ||||||
3 | improvements or additions to existing improvements on any | ||||||
4 | parcel of real property that increase the assessed value of | ||||||
5 | that real property during the levy year multiplied by the | ||||||
6 | equalization factor issued by the Department under Section | ||||||
7 | 17-30, (ii) the assessed value, after final board of review or | ||||||
8 | board of appeals action, of real property not exempt from real | ||||||
9 | estate taxation, which real property was exempt from real | ||||||
10 | estate taxation for any portion of the immediately preceding | ||||||
11 | levy year, multiplied by the equalization factor issued by the | ||||||
12 | Department under Section 17-30, including the assessed value, | ||||||
13 | upon final stabilization of occupancy after new construction | ||||||
14 | is complete, of any real property located within the | ||||||
15 | boundaries of an otherwise or previously exempt military | ||||||
16 | reservation that is intended for residential use and owned by | ||||||
17 | or leased to a private corporation or other entity, (iii) in | ||||||
18 | counties that classify in accordance with Section 4 of Article | ||||||
19 | IX of the Illinois Constitution, an incentive property's | ||||||
20 | additional assessed value resulting from a scheduled increase | ||||||
21 | in the level of assessment as applied to the first year final | ||||||
22 | board of review market value, and (iv) any increase in | ||||||
23 | assessed value due to oil or gas production from an oil or gas | ||||||
24 | well required to be permitted under the Hydraulic Fracturing | ||||||
25 | Regulatory Act that was not produced in or accounted for | ||||||
26 | during the previous levy year. In addition, the county clerk |
| |||||||
| |||||||
1 | in a county containing a population of 3,000,000 or more shall | ||||||
2 | include in the 1997 recovered tax increment value for any | ||||||
3 | school district, any recovered tax increment value that was | ||||||
4 | applicable to the 1995 tax year calculations. | ||||||
5 | "Qualified airport authority" means an airport authority | ||||||
6 | organized under the Airport Authorities Act and located in a | ||||||
7 | county bordering on the State of Wisconsin and having a | ||||||
8 | population in excess of 200,000 and not greater than 500,000. | ||||||
9 | "Recovered tax increment value" means, except as otherwise | ||||||
10 | provided in this paragraph, the amount of the current year's | ||||||
11 | equalized assessed value, in the first year after a | ||||||
12 | municipality terminates the designation of an area as a | ||||||
13 | redevelopment project area previously established under the | ||||||
14 | Tax Increment Allocation Redevelopment Act in the Illinois | ||||||
15 | Municipal Code, previously established under the Industrial | ||||||
16 | Jobs Recovery Law in the Illinois Municipal Code, previously | ||||||
17 | established under the Economic Development Project Area Tax | ||||||
18 | Increment Act of 1995, or previously established under the | ||||||
19 | Economic Development Area Tax Increment Allocation Act, of | ||||||
20 | each taxable lot, block, tract, or parcel of real property in | ||||||
21 | the redevelopment project area over and above the initial | ||||||
22 | equalized assessed value of each property in the redevelopment | ||||||
23 | project area. For the taxes which are extended for the 1997 | ||||||
24 | levy year, the recovered tax increment value for a non-home | ||||||
25 | rule taxing district that first became subject to this Law for | ||||||
26 | the 1995 levy year because a majority of its 1994 equalized |
| |||||||
| |||||||
1 | assessed value was in an affected county or counties shall be | ||||||
2 | increased if a municipality terminated the designation of an | ||||||
3 | area in 1993 as a redevelopment project area previously | ||||||
4 | established under the Tax Increment Allocation Redevelopment | ||||||
5 | Act in the Illinois Municipal Code, previously established | ||||||
6 | under the Industrial Jobs Recovery Law in the Illinois | ||||||
7 | Municipal Code, or previously established under the Economic | ||||||
8 | Development Area Tax Increment Allocation Act, by an amount | ||||||
9 | equal to the 1994 equalized assessed value of each taxable | ||||||
10 | lot, block, tract, or parcel of real property in the | ||||||
11 | redevelopment project area over and above the initial | ||||||
12 | equalized assessed value of each property in the redevelopment | ||||||
13 | project area. In the first year after a municipality removes a | ||||||
14 | taxable lot, block, tract, or parcel of real property from a | ||||||
15 | redevelopment project area established under the Tax Increment | ||||||
16 | Allocation Redevelopment Act in the Illinois Municipal Code, | ||||||
17 | the Industrial Jobs Recovery Law in the Illinois Municipal | ||||||
18 | Code, or the Economic Development Area Tax Increment | ||||||
19 | Allocation Act, "recovered tax increment value" means the | ||||||
20 | amount of the current year's equalized assessed value of each | ||||||
21 | taxable lot, block, tract, or parcel of real property removed | ||||||
22 | from the redevelopment project area over and above the initial | ||||||
23 | equalized assessed value of that real property before removal | ||||||
24 | from the redevelopment project area. | ||||||
25 | Except as otherwise provided in this Section, "limiting | ||||||
26 | rate" means a fraction the numerator of which is the last |
| |||||||
| |||||||
1 | preceding aggregate extension base times an amount equal to | ||||||
2 | one plus the extension limitation defined in this Section and | ||||||
3 | the denominator of which is the current year's equalized | ||||||
4 | assessed value of all real property in the territory under the | ||||||
5 | jurisdiction of the taxing district during the prior levy | ||||||
6 | year. For those taxing districts that reduced their aggregate | ||||||
7 | extension for the last preceding levy year, except for school | ||||||
8 | districts that reduced their extension for educational | ||||||
9 | purposes pursuant to Section 18-206, the highest aggregate | ||||||
10 | extension in any of the last 3 preceding levy years shall be | ||||||
11 | used for the purpose of computing the limiting rate. The | ||||||
12 | denominator shall not include new property or the recovered | ||||||
13 | tax increment value. If a new rate, a rate decrease, or a | ||||||
14 | limiting rate increase has been approved at an election held | ||||||
15 | after March 21, 2006, then (i) the otherwise applicable | ||||||
16 | limiting rate shall be increased by the amount of the new rate | ||||||
17 | or shall be reduced by the amount of the rate decrease, as the | ||||||
18 | case may be, or (ii) in the case of a limiting rate increase, | ||||||
19 | the limiting rate shall be equal to the rate set forth in the | ||||||
20 | proposition approved by the voters for each of the years | ||||||
21 | specified in the proposition, after which the limiting rate of | ||||||
22 | the taxing district shall be calculated as otherwise provided. | ||||||
23 | In the case of a taxing district that obtained referendum | ||||||
24 | approval for an increased limiting rate on March 20, 2012, the | ||||||
25 | limiting rate for tax year 2012 shall be the rate that | ||||||
26 | generates the approximate total amount of taxes extendable for |
| |||||||
| |||||||
1 | that tax year, as set forth in the proposition approved by the | ||||||
2 | voters; this rate shall be the final rate applied by the county | ||||||
3 | clerk for the aggregate of all capped funds of the district for | ||||||
4 | tax year 2012. | ||||||
5 | (Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21; | ||||||
6 | 102-519, eff. 8-20-21; 102-558, eff. 8-20-21; 102-707, eff. | ||||||
7 | 4-22-22; 102-813, eff. 5-13-22; 102-895, eff. 5-23-22; | ||||||
8 | 103-154, eff. 6-30-23.) | ||||||
9 | Section 20-5. The Park District Code is amended by | ||||||
10 | changing Section 8-3 as follows: | ||||||
11 | (70 ILCS 1205/8-3) (from Ch. 105, par. 8-3) | ||||||
12 | Sec. 8-3. All park districts shall retain and be vested | ||||||
13 | with all power and authority contained in the Park District | ||||||
14 | and Municipal Aquarium and Museum Act an act entitled "An Act | ||||||
15 | concerning Aquariums and Museums in Public Parks", approved | ||||||
16 | June 17, 1898, as amended . | ||||||
17 | (Source: Laws 1951, p. 113.) | ||||||
18 | Section 20-10. The Park District Aquarium and Museum Act | ||||||
19 | is amended by changing Sections 0.01, 1 and 2 as follows: | ||||||
20 | (70 ILCS 1290/0.01) (from Ch. 105, par. 325h) | ||||||
21 | Sec. 0.01. Short title. This Act may be cited as the Park | ||||||
22 | District and Municipal Aquarium and Museum Act. |
| |||||||
| |||||||
1 | (Source: P.A. 86-1324.) | ||||||
2 | (70 ILCS 1290/1) (from Ch. 105, par. 326) | ||||||
3 | Sec. 1. Erect, operate, and maintain aquariums and | ||||||
4 | museums. The corporate authorities of municipalities cities | ||||||
5 | and park districts having control or supervision over any | ||||||
6 | public park or parks, including parks located on formerly | ||||||
7 | submerged land, are hereby authorized to purchase, erect, and | ||||||
8 | maintain within any such public park or parks edifices to be | ||||||
9 | used as aquariums or as museums of art, industry, science, or | ||||||
10 | natural or other history, including presidential libraries, | ||||||
11 | centers, and museums, such aquariums and museums consisting of | ||||||
12 | all facilities for their collections, exhibitions, | ||||||
13 | programming, and associated initiatives, or to permit the | ||||||
14 | directors or trustees of any corporation or society organized | ||||||
15 | for the construction or maintenance and operation of an | ||||||
16 | aquarium or museum as hereinabove described to erect, enlarge, | ||||||
17 | ornament, build, rebuild, rehabilitate, improve, maintain, and | ||||||
18 | operate its aquarium or museum within any public park now or | ||||||
19 | hereafter under the control or supervision of any municipality | ||||||
20 | city or park district, and to contract with any such directors | ||||||
21 | or trustees of any such aquarium or museum relative to the | ||||||
22 | erection, enlargement, ornamentation, building, rebuilding, | ||||||
23 | rehabilitation, improvement, maintenance, ownership, and | ||||||
24 | operation of such aquarium or museum. Notwithstanding the | ||||||
25 | previous sentence, a municipality city or park district may |
| |||||||
| |||||||
1 | enter into a lease for an initial term not to exceed 99 years, | ||||||
2 | subject to renewal, allowing a corporation or society as | ||||||
3 | hereinabove described to erect, enlarge, ornament, build, | ||||||
4 | rebuild, rehabilitate, improve, maintain, and operate its | ||||||
5 | aquarium or museum, together with grounds immediately adjacent | ||||||
6 | to such aquarium or museum, and to use, possess, and occupy | ||||||
7 | grounds surrounding such aquarium or museum as hereinabove | ||||||
8 | described for the purpose of beautifying and maintaining such | ||||||
9 | grounds in a manner consistent with the aquarium or museum's | ||||||
10 | purpose, and on the conditions that (1) the public is allowed | ||||||
11 | access to such grounds in a manner consistent with its access | ||||||
12 | to other public parks, and (2) the municipality city or park | ||||||
13 | district retains a reversionary interest in any improvements | ||||||
14 | made by the corporation or society on the grounds, including | ||||||
15 | the aquarium or museum itself, that matures upon the | ||||||
16 | expiration or lawful termination of the lease. It is hereby | ||||||
17 | reaffirmed and found that the aquariums and museums as | ||||||
18 | described in this Section, and their collections, exhibitions, | ||||||
19 | programming, and associated initiatives, serve valuable public | ||||||
20 | purposes, including, but not limited to, furthering human | ||||||
21 | knowledge and understanding, educating and inspiring the | ||||||
22 | public, and expanding recreational and cultural resources and | ||||||
23 | opportunities. Any municipality city or park district may | ||||||
24 | charge, or permit such an aquarium or museum to charge, an | ||||||
25 | admission fee. Any such aquarium or museum, however, shall be | ||||||
26 | open without charge, when accompanied by a teacher, to the |
| |||||||
| |||||||
1 | children in actual attendance upon grades kindergarten through | ||||||
2 | twelve in any of the schools in this State at all times. In | ||||||
3 | addition, except as otherwise provided in this Section, any | ||||||
4 | such aquarium or museum must be open to persons who reside in | ||||||
5 | this State without charge for a period equivalent to 52 days, | ||||||
6 | at least 6 of which must be during the period from June through | ||||||
7 | August, each year. Beginning on the effective date of this | ||||||
8 | amendatory Act of the 101st General Assembly through June 30, | ||||||
9 | 2022, any such aquarium or museum must be open to persons who | ||||||
10 | reside in this State without charge for a period equivalent to | ||||||
11 | 52 days, at least 6 of which must be during the period from | ||||||
12 | June through August, 2021. Notwithstanding said provisions, | ||||||
13 | charges may be made at any time for special services and for | ||||||
14 | admission to special facilities within any aquarium or museum | ||||||
15 | for the education, entertainment, or convenience of visitors. | ||||||
16 | The proceeds of such admission fees and charges for special | ||||||
17 | services and special facilities shall be devoted exclusively | ||||||
18 | to the purposes for which the tax authorized by Section 2 | ||||||
19 | hereof may be used. If any owner or owners of any lands or lots | ||||||
20 | abutting or fronting on any such public park, or adjacent | ||||||
21 | thereto, have any private right, easement, interest or | ||||||
22 | property in such public park appurtenant to their lands or | ||||||
23 | lots or otherwise, which would be interfered with by the | ||||||
24 | erection and maintenance of any aquarium or museum as | ||||||
25 | hereinbefore provided, or any right to have such public park | ||||||
26 | remain open or vacant and free from buildings, the corporate |
| |||||||
| |||||||
1 | authorities of the municipality city or park district having | ||||||
2 | control of such park, may condemn the same in the manner | ||||||
3 | prescribed for the exercise of the right of eminent domain | ||||||
4 | under the Eminent Domain Act. The changes made to this Section | ||||||
5 | by this amendatory Act of the 99th General Assembly are | ||||||
6 | declaratory of existing law and shall not be construed as a new | ||||||
7 | enactment. | ||||||
8 | (Source: P.A. 101-640, eff. 6-12-20.) | ||||||
9 | (70 ILCS 1290/2) (from Ch. 105, par. 327) | ||||||
10 | Sec. 2. Maintenance tax - Limitations - Levy and | ||||||
11 | collection. The corporate authorities of a municipality or a | ||||||
12 | Each board of park commissioners , having control of a public | ||||||
13 | park or parks within which there shall be maintained any | ||||||
14 | aquarium or any museum or museums of art, industry, science or | ||||||
15 | natural or other history under the provisions of this Act may , | ||||||
16 | is hereby authorized, subject to the provisions of Section 4 | ||||||
17 | of this Act, to levy annually a tax on not to exceed .03 per | ||||||
18 | cent in park districts of less than 500,000 population and in | ||||||
19 | districts of over 500,000 population not to exceed .15 percent | ||||||
20 | of the full, fair cash value, as equalized or assessed by the | ||||||
21 | Department of Revenue , of taxable property embraced in the | ||||||
22 | said district or municipality , according to the valuation of | ||||||
23 | the same as made for the purpose of State and county taxation | ||||||
24 | by the general assessment last preceding the time when the | ||||||
25 | such tax hereby authorized under this Section shall be levied . |
| |||||||
| |||||||
1 | The : Such tax levied under this Section shall to be for the | ||||||
2 | purpose of establishing, acquiring, completing, erecting, | ||||||
3 | enlarging, ornamenting, building, rebuilding, rehabilitating, | ||||||
4 | improving, operating, maintaining , and caring for such | ||||||
5 | aquarium and museum or museums and the buildings and grounds | ||||||
6 | thereof , ; and the proceeds of such additional tax shall be | ||||||
7 | kept as a separate fund. The Said tax shall be in addition to | ||||||
8 | all other taxes which the such board of park commissioners or | ||||||
9 | the corporate authorities of the municipality are is now or | ||||||
10 | hereafter may be authorized to levy on the aggregate valuation | ||||||
11 | of all taxable property within the park district or | ||||||
12 | municipality, and the annual levy under this Section shall not | ||||||
13 | exceed either (i) 0.03 percent of the full, fair cash value of | ||||||
14 | taxable property embraced in the district or municipality for | ||||||
15 | municipalities with a population of less than 500,000 and park | ||||||
16 | districts with a population of less than 500,000 or (ii) 0.15 | ||||||
17 | percent of the full, fair cash value of taxable property | ||||||
18 | embraced in the district or municipality for municipalities | ||||||
19 | with a population greater than or equal to 500,000 and park | ||||||
20 | districts with a population greater than or equal to 500,000 . | ||||||
21 | The Said tax shall be levied and collected in like manner as | ||||||
22 | the general taxes for such parks and shall not be included | ||||||
23 | within any limitation of rate for general park or municipal | ||||||
24 | purposes as now or hereafter provided by law but shall be | ||||||
25 | excluded therefrom and be in addition thereto and in excess | ||||||
26 | thereof , except . Provided, further, that the foregoing |
| |||||||
| |||||||
1 | limitations upon tax rates, insofar as they are applicable to | ||||||
2 | municipalities of less than 500,000 population or park | ||||||
3 | districts of less than 500,000 population, may be further | ||||||
4 | increased or decreased according to the referendum provisions | ||||||
5 | of the General Revenue Law of Illinois. | ||||||
6 | Whenever the corporate authorities of a municipality with | ||||||
7 | a population of less than 500,000 or the board of park | ||||||
8 | commissioners of a park district with a population of less | ||||||
9 | than 500,000 population adopts a resolution that it shall levy | ||||||
10 | and collect a tax for the purposes specified in this Section in | ||||||
11 | excess of .03 percent but not to exceed .07 percent of the | ||||||
12 | value of taxable property in the district or municipality , the | ||||||
13 | corporate authorities or board shall cause the resolution to | ||||||
14 | be published at least once in a newspaper of general | ||||||
15 | circulation within the district or municipality . If there is | ||||||
16 | no such newspaper, the resolution shall be posted in at least 3 | ||||||
17 | public places within the district or municipality . The | ||||||
18 | publication or posting of the resolution shall include a | ||||||
19 | notice of (1) the specific number of electors required to sign | ||||||
20 | a petition requesting that the question of the adoption of the | ||||||
21 | resolution be submitted to the electors of the district or | ||||||
22 | municipality ; (2) the time within which the petition must be | ||||||
23 | filed; and (3) the date of the prospective referendum. | ||||||
24 | The secretary of the park district or the clerk of the | ||||||
25 | municipality shall provide a petition form to any individual | ||||||
26 | requesting one. |
| |||||||
| |||||||
1 | Any taxpayer in such district or municipality may, within | ||||||
2 | 30 days after the first publication or posting of the | ||||||
3 | resolution, file with the secretary of the park district or | ||||||
4 | municipality a petition signed by not less than 10 percent or | ||||||
5 | 1,500, whichever is lesser, of the electors of the district or | ||||||
6 | municipality requesting that the following question be | ||||||
7 | submitted to the electors of the district or municipality : | ||||||
8 | "Shall the (insert name of municipality or park | ||||||
9 | district) .... Park District be authorized to levy an annual | ||||||
10 | tax in excess of .... but not to exceed .... as authorized in | ||||||
11 | Section 2 of the Park District and Municipal Aquarium and | ||||||
12 | Museum Act "An Act concerning aquariums and museums in public | ||||||
13 | parks" for the purpose of establishing, acquiring, completing, | ||||||
14 | erecting, enlarging, ornamenting, building, rebuilding, | ||||||
15 | rehabilitating, improving, operating, maintaining and caring | ||||||
16 | for such aquariums and museum or museums and the buildings and | ||||||
17 | grounds thereof?" The secretary of the park district or the | ||||||
18 | clerk of the municipality shall certify the proposition to the | ||||||
19 | proper election authorities for submission to the electorate | ||||||
20 | at a regular scheduled election in accordance with the general | ||||||
21 | election law. If a majority of the electors voting on the | ||||||
22 | proposition vote in favor thereof, such increased tax shall | ||||||
23 | thereafter be authorized; if a majority of the vote is against | ||||||
24 | such proposition, the previous maximum rate shall remain in | ||||||
25 | effect until changed by law. | ||||||
26 | Whenever the corporate authorities of a municipality with |
| |||||||
| |||||||
1 | a population of less than 500,000 or the board of park | ||||||
2 | commissioners of a park district with of a population of less | ||||||
3 | than 500,000 adopts a resolution that it shall levy and | ||||||
4 | collect a tax for the purposes specified in this Section in | ||||||
5 | excess of 0.07% but not to exceed 0.15% of the value of taxable | ||||||
6 | property in the district or municipality , the corporate | ||||||
7 | authorities or board shall cause the resolution to be | ||||||
8 | published, at least once, in a newspaper of general | ||||||
9 | circulation within the district or municipality . If there is | ||||||
10 | no such newspaper, the resolution shall be posted in at least 3 | ||||||
11 | public places within the district or municipality . A tax in | ||||||
12 | excess of 0.07% may not be levied under this subsection until | ||||||
13 | the question of levying the tax has been submitted to the | ||||||
14 | electors of the park district or municipality at a regular | ||||||
15 | election and approved by a majority of the electors voting on | ||||||
16 | the question. The park district or municipality District must | ||||||
17 | certify the question to the proper election authority, which | ||||||
18 | must submit the question at an election in accordance with the | ||||||
19 | Election Code. The election authority must submit the question | ||||||
20 | in substantially the following form: | ||||||
21 | "Shall the (insert name of municipality or park | ||||||
22 | district) .... Park District be authorized to levy an | ||||||
23 | annual tax in excess of .... but not to exceed .... as | ||||||
24 | authorized in Section 2 of the Park District and Municipal | ||||||
25 | Aquarium and Museum Act "An Act concerning aquariums and | ||||||
26 | museums in public parks" for the purpose of establishing, |
| |||||||
| |||||||
1 | acquiring, completing, erecting, enlarging, ornamenting, | ||||||
2 | building, rebuilding, rehabilitating, improving, | ||||||
3 | operating, maintaining and caring for such aquariums and | ||||||
4 | museum or museums and the buildings and grounds thereof?". | ||||||
5 | If a majority of the electors voting on the proposition | ||||||
6 | vote in favor thereof, such increased tax shall thereafter be | ||||||
7 | authorized. If a majority of the electors vote against the | ||||||
8 | proposition, the previous maximum rate shall remain in effect | ||||||
9 | until changed by law. | ||||||
10 | (Source: P.A. 95-643, eff. 6-1-08 .) | ||||||
11 | Section 20-15. The Chicago Park District Act is amended by | ||||||
12 | changing Section 19 as follows: | ||||||
13 | (70 ILCS 1505/19) (from Ch. 105, par. 333.19) | ||||||
14 | Sec. 19. The Chicago Park District Commission is empowered | ||||||
15 | to levy and collect a general tax on the property in the park | ||||||
16 | district for necessary expenses of said district for the | ||||||
17 | construction and maintenance of the parks and other | ||||||
18 | improvements hereby authorized to be made, and for the | ||||||
19 | acquisition and improvement of lands herein authorized to be | ||||||
20 | purchased or acquired by any means provided for in this Act. | ||||||
21 | The commissioners shall cause the amount to be raised by | ||||||
22 | taxation in each year to be certified to the county clerk on or | ||||||
23 | before March 30 of each year, in the manner provided by law and | ||||||
24 | all taxes so levied and certified shall be collected and |
| |||||||
| |||||||
1 | enforced in the same manner and by the same officers as for | ||||||
2 | State and county purposes. All such general taxes, when | ||||||
3 | collected, shall be paid over to the proper officer of the | ||||||
4 | commission who is authorized to receive and receipt for the | ||||||
5 | same. All taxes authorized to be levied under this Act shall be | ||||||
6 | levied annually prior to March 28 in the same manner as nearly | ||||||
7 | as practicable as taxes are now levied for city and village | ||||||
8 | purposes under the laws of this State. The aggregate amount of | ||||||
9 | taxes so levied exclusive of levies for Park Employee's | ||||||
10 | Annuity and Benefit Funds, Park Policemen's Pension Funds, | ||||||
11 | Park Policemen's Annuity and Benefit Funds, levies to pay the | ||||||
12 | principal of and interest on bonded indebtedness and judgments | ||||||
13 | and levies for the maintenance and care of aquariums and | ||||||
14 | museums in public parks shall not exceed a rate of .66 per cent | ||||||
15 | for the year 1980 and each year thereafter of the full, fair | ||||||
16 | cash value, as equalized or assessed by the Department of | ||||||
17 | Revenue, of the taxable property in said district. | ||||||
18 | For the purpose of establishing and maintaining a reserve | ||||||
19 | fund for the payment of claims, awards, losses, judgments or | ||||||
20 | liabilities which might be imposed on such park district under | ||||||
21 | the Workers' Compensation Act or the Workers' Occupational | ||||||
22 | Diseases Act, such park district may also levy annually upon | ||||||
23 | all taxable property within its territorial limits a tax not | ||||||
24 | to exceed .005% of the full, fair cash value, as equalized or | ||||||
25 | assessed by the Department of Revenue of the taxable property | ||||||
26 | in said district as equalized and determined for State and |
| |||||||
| |||||||
1 | local taxes; provided, however, the aggregate amount which may | ||||||
2 | be accumulated in such reserve fund shall not exceed .05% of | ||||||
3 | such assessed valuation. | ||||||
4 | If any of the park authorities superseded by this Act | ||||||
5 | shall have levied and collected taxes under the Park District | ||||||
6 | and Municipal Aquarium and Museum Act pursuant to the | ||||||
7 | provisions of "An Act concerning aquariums and museums in | ||||||
8 | public parks," approved June 17, 1893, as amended , the park | ||||||
9 | commissioners of the Chicago Park District may continue to | ||||||
10 | levy an annual tax pursuant to the provisions of such Act, but | ||||||
11 | such tax levied by such commissioners shall not exceed a rate | ||||||
12 | of .15 per cent, of the full, fair cash value as equalized or | ||||||
13 | assessed by the Department of Revenue, of taxable property | ||||||
14 | within such Chicago Park District and such tax shall be in | ||||||
15 | addition to all other taxes which such park commissioners may | ||||||
16 | levy. Said tax shall be levied and collected in like manner as | ||||||
17 | the general taxes for such Park District and shall not be | ||||||
18 | included within any limitation of rate for general park | ||||||
19 | purposes as now or hereafter provided by law but shall be | ||||||
20 | excluded therefrom and be in addition thereto and in excess | ||||||
21 | thereof. The proceeds of such tax shall be kept as a separate | ||||||
22 | fund. | ||||||
23 | In addition, the treasurer of the Chicago Park District | ||||||
24 | shall deposit 7.5340% of its receipts in each fiscal year from | ||||||
25 | the Personal Property Tax Replacement Fund in the State | ||||||
26 | Treasury into such aquarium and museum fund for appropriation |
| |||||||
| |||||||
1 | and disbursement of assets of such fund as if such receipts | ||||||
2 | were property taxes made available pursuant to Section 2 of | ||||||
3 | "An Act concerning aquariums and museums in public parks", | ||||||
4 | approved June 17, 1893, as amended. This amendatory Act of | ||||||
5 | 1983 is not intended to nor does it make any change in the | ||||||
6 | meaning of any provision of this or any other Act but is | ||||||
7 | intended to be declarative of existing law. | ||||||
8 | The treasurer of the Chicago Park District shall deposit | ||||||
9 | 0.03968% of its receipts in each fiscal year from the Personal | ||||||
10 | Property Tax Replacement Fund in the State Treasury into the | ||||||
11 | Park Employee's Annuity and Benefit Fund. | ||||||
12 | (Source: P.A. 84-635.) | ||||||
13 | Section 20-20. The Illinois Horse Racing Act of 1975 is | ||||||
14 | amended by changing Section 26 as follows: | ||||||
15 | (230 ILCS 5/26) (from Ch. 8, par. 37-26) | ||||||
16 | Sec. 26. Wagering. | ||||||
17 | (a) Any licensee may conduct and supervise the pari-mutuel | ||||||
18 | system of wagering, as defined in Section 3.12 of this Act, on | ||||||
19 | horse races conducted by an Illinois organization licensee or | ||||||
20 | conducted at a racetrack located in another state or country | ||||||
21 | in accordance with subsection (g) of Section 26 of this Act. | ||||||
22 | Subject to the prior consent of the Board, licensees may | ||||||
23 | supplement any pari-mutuel pool in order to guarantee a | ||||||
24 | minimum distribution. Such pari-mutuel method of wagering |
| |||||||
| |||||||
1 | shall not, under any circumstances if conducted under the | ||||||
2 | provisions of this Act, be held or construed to be unlawful, | ||||||
3 | other statutes of this State to the contrary notwithstanding. | ||||||
4 | Subject to rules for advance wagering promulgated by the | ||||||
5 | Board, any licensee may accept wagers in advance of the day the | ||||||
6 | race wagered upon occurs. | ||||||
7 | (b) Except for those gaming activities for which a license | ||||||
8 | is obtained and authorized under the Illinois Lottery Law, the | ||||||
9 | Charitable Games Act, the Raffles and Poker Runs Act, or the | ||||||
10 | Illinois Gambling Act, no other method of betting, pool | ||||||
11 | making, wagering or gambling shall be used or permitted by the | ||||||
12 | licensee. Each licensee may retain, subject to the payment of | ||||||
13 | all applicable taxes and purses, an amount not to exceed 17% of | ||||||
14 | all money wagered under subsection (a) of this Section, except | ||||||
15 | as may otherwise be permitted under this Act. | ||||||
16 | (b-5) An individual may place a wager under the | ||||||
17 | pari-mutuel system from any licensed location authorized under | ||||||
18 | this Act provided that wager is electronically recorded in the | ||||||
19 | manner described in Section 3.12 of this Act. Any wager made | ||||||
20 | electronically by an individual while physically on the | ||||||
21 | premises of a licensee shall be deemed to have been made at the | ||||||
22 | premises of that licensee. | ||||||
23 | (c) (Blank). | ||||||
24 | (c-5) The sum held by any licensee for payment of | ||||||
25 | outstanding pari-mutuel tickets, if unclaimed prior to | ||||||
26 | December 31 of the next year, shall be retained by the licensee |
| |||||||
| |||||||
1 | for payment of such tickets until that date. Within 10 days | ||||||
2 | thereafter, the balance of such sum remaining unclaimed, less | ||||||
3 | any uncashed supplements contributed by such licensee for the | ||||||
4 | purpose of guaranteeing minimum distributions of any | ||||||
5 | pari-mutuel pool, shall be evenly distributed to the purse | ||||||
6 | account of the organization licensee and the organization | ||||||
7 | licensee, except that the balance of the sum of all | ||||||
8 | outstanding pari-mutuel tickets generated from simulcast | ||||||
9 | wagering and inter-track wagering by an organization licensee | ||||||
10 | located in a county with a population in excess of 230,000 and | ||||||
11 | borders the Mississippi River or any licensee that derives its | ||||||
12 | license from that organization licensee shall be evenly | ||||||
13 | distributed to the purse account of the organization licensee | ||||||
14 | and the organization licensee. | ||||||
15 | (d) A pari-mutuel ticket shall be honored until December | ||||||
16 | 31 of the next calendar year, and the licensee shall pay the | ||||||
17 | same and may charge the amount thereof against unpaid money | ||||||
18 | similarly accumulated on account of pari-mutuel tickets not | ||||||
19 | presented for payment. | ||||||
20 | (e) No licensee shall knowingly permit any minor, other | ||||||
21 | than an employee of such licensee or an owner, trainer, | ||||||
22 | jockey, driver, or employee thereof, to be admitted during a | ||||||
23 | racing program unless accompanied by a parent or guardian, or | ||||||
24 | any minor to be a patron of the pari-mutuel system of wagering | ||||||
25 | conducted or supervised by it. The admission of any | ||||||
26 | unaccompanied minor, other than an employee of the licensee or |
| |||||||
| |||||||
1 | an owner, trainer, jockey, driver, or employee thereof at a | ||||||
2 | race track is a Class C misdemeanor. | ||||||
3 | (f) Notwithstanding the other provisions of this Act, an | ||||||
4 | organization licensee may contract with an entity in another | ||||||
5 | state or country to permit any legal wagering entity in | ||||||
6 | another state or country to accept wagers solely within such | ||||||
7 | other state or country on races conducted by the organization | ||||||
8 | licensee in this State. Beginning January 1, 2000, these | ||||||
9 | wagers shall not be subject to State taxation. Until January | ||||||
10 | 1, 2000, when the out-of-State entity conducts a pari-mutuel | ||||||
11 | pool separate from the organization licensee, a privilege tax | ||||||
12 | equal to 7 1/2% of all monies received by the organization | ||||||
13 | licensee from entities in other states or countries pursuant | ||||||
14 | to such contracts is imposed on the organization licensee, and | ||||||
15 | such privilege tax shall be remitted to the Department of | ||||||
16 | Revenue within 48 hours of receipt of the moneys from the | ||||||
17 | simulcast. When the out-of-State entity conducts a combined | ||||||
18 | pari-mutuel pool with the organization licensee, the tax shall | ||||||
19 | be 10% of all monies received by the organization licensee | ||||||
20 | with 25% of the receipts from this 10% tax to be distributed to | ||||||
21 | the county in which the race was conducted. | ||||||
22 | An organization licensee may permit one or more of its | ||||||
23 | races to be utilized for pari-mutuel wagering at one or more | ||||||
24 | locations in other states and may transmit audio and visual | ||||||
25 | signals of races the organization licensee conducts to one or | ||||||
26 | more locations outside the State or country and may also |
| |||||||
| |||||||
1 | permit pari-mutuel pools in other states or countries to be | ||||||
2 | combined with its gross or net wagering pools or with wagering | ||||||
3 | pools established by other states. | ||||||
4 | (g) A host track may accept interstate simulcast wagers on | ||||||
5 | horse races conducted in other states or countries and shall | ||||||
6 | control the number of signals and types of breeds of racing in | ||||||
7 | its simulcast program, subject to the disapproval of the | ||||||
8 | Board. The Board may prohibit a simulcast program only if it | ||||||
9 | finds that the simulcast program is clearly adverse to the | ||||||
10 | integrity of racing. The host track simulcast program shall | ||||||
11 | include the signal of live racing of all organization | ||||||
12 | licensees. All non-host licensees and advance deposit wagering | ||||||
13 | licensees shall carry the signal of and accept wagers on live | ||||||
14 | racing of all organization licensees. Advance deposit wagering | ||||||
15 | licensees shall not be permitted to accept out-of-state wagers | ||||||
16 | on any Illinois signal provided pursuant to this Section | ||||||
17 | without the approval and consent of the organization licensee | ||||||
18 | providing the signal. For one year after August 15, 2014 (the | ||||||
19 | effective date of Public Act 98-968), non-host licensees may | ||||||
20 | carry the host track simulcast program and shall accept wagers | ||||||
21 | on all races included as part of the simulcast program of horse | ||||||
22 | races conducted at race tracks located within North America | ||||||
23 | upon which wagering is permitted. For a period of one year | ||||||
24 | after August 15, 2014 (the effective date of Public Act | ||||||
25 | 98-968), on horse races conducted at race tracks located | ||||||
26 | outside of North America, non-host licensees may accept wagers |
| |||||||
| |||||||
1 | on all races included as part of the simulcast program upon | ||||||
2 | which wagering is permitted. Beginning August 15, 2015 (one | ||||||
3 | year after the effective date of Public Act 98-968), non-host | ||||||
4 | licensees may carry the host track simulcast program and shall | ||||||
5 | accept wagers on all races included as part of the simulcast | ||||||
6 | program upon which wagering is permitted. All organization | ||||||
7 | licensees shall provide their live signal to all advance | ||||||
8 | deposit wagering licensees for a simulcast commission fee not | ||||||
9 | to exceed 6% of the advance deposit wagering licensee's | ||||||
10 | Illinois handle on the organization licensee's signal without | ||||||
11 | prior approval by the Board. The Board may adopt rules under | ||||||
12 | which it may permit simulcast commission fees in excess of 6%. | ||||||
13 | The Board shall adopt rules limiting the interstate commission | ||||||
14 | fees charged to an advance deposit wagering licensee. The | ||||||
15 | Board shall adopt rules regarding advance deposit wagering on | ||||||
16 | interstate simulcast races that shall reflect, among other | ||||||
17 | things, the General Assembly's desire to maximize revenues to | ||||||
18 | the State, horsemen purses, and organization licensees. | ||||||
19 | However, organization licensees providing live signals | ||||||
20 | pursuant to the requirements of this subsection (g) may | ||||||
21 | petition the Board to withhold their live signals from an | ||||||
22 | advance deposit wagering licensee if the organization licensee | ||||||
23 | discovers and the Board finds reputable or credible | ||||||
24 | information that the advance deposit wagering licensee is | ||||||
25 | under investigation by another state or federal governmental | ||||||
26 | agency, the advance deposit wagering licensee's license has |
| |||||||
| |||||||
1 | been suspended in another state, or the advance deposit | ||||||
2 | wagering licensee's license is in revocation proceedings in | ||||||
3 | another state. The organization licensee's provision of their | ||||||
4 | live signal to an advance deposit wagering licensee under this | ||||||
5 | subsection (g) pertains to wagers placed from within Illinois. | ||||||
6 | Advance deposit wagering licensees may place advance deposit | ||||||
7 | wagering terminals at wagering facilities as a convenience to | ||||||
8 | customers. The advance deposit wagering licensee shall not | ||||||
9 | charge or collect any fee from purses for the placement of the | ||||||
10 | advance deposit wagering terminals. The costs and expenses of | ||||||
11 | the host track and non-host licensees associated with | ||||||
12 | interstate simulcast wagering, other than the interstate | ||||||
13 | commission fee, shall be borne by the host track and all | ||||||
14 | non-host licensees incurring these costs. The interstate | ||||||
15 | commission fee shall not exceed 5% of Illinois handle on the | ||||||
16 | interstate simulcast race or races without prior approval of | ||||||
17 | the Board. The Board shall promulgate rules under which it may | ||||||
18 | permit interstate commission fees in excess of 5%. The | ||||||
19 | interstate commission fee and other fees charged by the | ||||||
20 | sending racetrack, including, but not limited to, satellite | ||||||
21 | decoder fees, shall be uniformly applied to the host track and | ||||||
22 | all non-host licensees. | ||||||
23 | Notwithstanding any other provision of this Act, an | ||||||
24 | organization licensee, with the consent of the horsemen | ||||||
25 | association representing the largest number of owners, | ||||||
26 | trainers, jockeys, or standardbred drivers who race horses at |
| |||||||
| |||||||
1 | that organization licensee's racing meeting, may maintain a | ||||||
2 | system whereby advance deposit wagering may take place or an | ||||||
3 | organization licensee, with the consent of the horsemen | ||||||
4 | association representing the largest number of owners, | ||||||
5 | trainers, jockeys, or standardbred drivers who race horses at | ||||||
6 | that organization licensee's racing meeting, may contract with | ||||||
7 | another person to carry out a system of advance deposit | ||||||
8 | wagering. Such consent may not be unreasonably withheld. Only | ||||||
9 | with respect to an appeal to the Board that consent for an | ||||||
10 | organization licensee that maintains its own advance deposit | ||||||
11 | wagering system is being unreasonably withheld, the Board | ||||||
12 | shall issue a final order within 30 days after initiation of | ||||||
13 | the appeal, and the organization licensee's advance deposit | ||||||
14 | wagering system may remain operational during that 30-day | ||||||
15 | period. The actions of any organization licensee who conducts | ||||||
16 | advance deposit wagering or any person who has a contract with | ||||||
17 | an organization licensee to conduct advance deposit wagering | ||||||
18 | who conducts advance deposit wagering on or after January 1, | ||||||
19 | 2013 and prior to June 7, 2013 (the effective date of Public | ||||||
20 | Act 98-18) taken in reliance on the changes made to this | ||||||
21 | subsection (g) by Public Act 98-18 are hereby validated, | ||||||
22 | provided payment of all applicable pari-mutuel taxes are | ||||||
23 | remitted to the Board. All advance deposit wagers placed from | ||||||
24 | within Illinois must be placed through a Board-approved | ||||||
25 | advance deposit wagering licensee; no other entity may accept | ||||||
26 | an advance deposit wager from a person within Illinois. All |
| |||||||
| |||||||
1 | advance deposit wagering is subject to any rules adopted by | ||||||
2 | the Board. The Board may adopt rules necessary to regulate | ||||||
3 | advance deposit wagering through the use of emergency | ||||||
4 | rulemaking in accordance with Section 5-45 of the Illinois | ||||||
5 | Administrative Procedure Act. The General Assembly finds that | ||||||
6 | the adoption of rules to regulate advance deposit wagering is | ||||||
7 | deemed an emergency and necessary for the public interest, | ||||||
8 | safety, and welfare. An advance deposit wagering licensee may | ||||||
9 | retain all moneys as agreed to by contract with an | ||||||
10 | organization licensee. Any moneys retained by the organization | ||||||
11 | licensee from advance deposit wagering, not including moneys | ||||||
12 | retained by the advance deposit wagering licensee, shall be | ||||||
13 | paid 50% to the organization licensee's purse account and 50% | ||||||
14 | to the organization licensee. With the exception of any | ||||||
15 | organization licensee that is owned by a publicly traded | ||||||
16 | company that is incorporated in a state other than Illinois | ||||||
17 | and advance deposit wagering licensees under contract with | ||||||
18 | such organization licensees, organization licensees that | ||||||
19 | maintain advance deposit wagering systems and advance deposit | ||||||
20 | wagering licensees that contract with organization licensees | ||||||
21 | shall provide sufficiently detailed monthly accountings to the | ||||||
22 | horsemen association representing the largest number of | ||||||
23 | owners, trainers, jockeys, or standardbred drivers who race | ||||||
24 | horses at that organization licensee's racing meeting so that | ||||||
25 | the horsemen association, as an interested party, can confirm | ||||||
26 | the accuracy of the amounts paid to the purse account at the |
| |||||||
| |||||||
1 | horsemen association's affiliated organization licensee from | ||||||
2 | advance deposit wagering. If more than one breed races at the | ||||||
3 | same race track facility, then the 50% of the moneys to be paid | ||||||
4 | to an organization licensee's purse account shall be allocated | ||||||
5 | among all organization licensees' purse accounts operating at | ||||||
6 | that race track facility proportionately based on the actual | ||||||
7 | number of host days that the Board grants to that breed at that | ||||||
8 | race track facility in the current calendar year. To the | ||||||
9 | extent any fees from advance deposit wagering conducted in | ||||||
10 | Illinois for wagers in Illinois or other states have been | ||||||
11 | placed in escrow or otherwise withheld from wagers pending a | ||||||
12 | determination of the legality of advance deposit wagering, no | ||||||
13 | action shall be brought to declare such wagers or the | ||||||
14 | disbursement of any fees previously escrowed illegal. | ||||||
15 | (1) Between the hours of 6:30 a.m. and 6:30 p.m. an | ||||||
16 | inter-track wagering licensee other than the host track | ||||||
17 | may supplement the host track simulcast program with | ||||||
18 | additional simulcast races or race programs, provided that | ||||||
19 | between January 1 and the third Friday in February of any | ||||||
20 | year, inclusive, if no live thoroughbred racing is | ||||||
21 | occurring in Illinois during this period, only | ||||||
22 | thoroughbred races may be used for supplemental interstate | ||||||
23 | simulcast purposes. The Board shall withhold approval for | ||||||
24 | a supplemental interstate simulcast only if it finds that | ||||||
25 | the simulcast is clearly adverse to the integrity of | ||||||
26 | racing. A supplemental interstate simulcast may be |
| |||||||
| |||||||
1 | transmitted from an inter-track wagering licensee to its | ||||||
2 | affiliated non-host licensees. The interstate commission | ||||||
3 | fee for a supplemental interstate simulcast shall be paid | ||||||
4 | by the non-host licensee and its affiliated non-host | ||||||
5 | licensees receiving the simulcast. | ||||||
6 | (2) Between the hours of 6:30 p.m. and 6:30 a.m. an | ||||||
7 | inter-track wagering licensee other than the host track | ||||||
8 | may receive supplemental interstate simulcasts only with | ||||||
9 | the consent of the host track, except when the Board finds | ||||||
10 | that the simulcast is clearly adverse to the integrity of | ||||||
11 | racing. Consent granted under this paragraph (2) to any | ||||||
12 | inter-track wagering licensee shall be deemed consent to | ||||||
13 | all non-host licensees. The interstate commission fee for | ||||||
14 | the supplemental interstate simulcast shall be paid by all | ||||||
15 | participating non-host licensees. | ||||||
16 | (3) Each licensee conducting interstate simulcast | ||||||
17 | wagering may retain, subject to the payment of all | ||||||
18 | applicable taxes and the purses, an amount not to exceed | ||||||
19 | 17% of all money wagered. If any licensee conducts the | ||||||
20 | pari-mutuel system wagering on races conducted at | ||||||
21 | racetracks in another state or country, each such race or | ||||||
22 | race program shall be considered a separate racing day for | ||||||
23 | the purpose of determining the daily handle and computing | ||||||
24 | the privilege tax of that daily handle as provided in | ||||||
25 | subsection (a) of Section 27. Until January 1, 2000, from | ||||||
26 | the sums permitted to be retained pursuant to this |
| |||||||
| |||||||
1 | subsection, each inter-track wagering location licensee | ||||||
2 | shall pay 1% of the pari-mutuel handle wagered on | ||||||
3 | simulcast wagering to the Horse Racing Tax Allocation | ||||||
4 | Fund, subject to the provisions of subparagraph (B) of | ||||||
5 | paragraph (11) of subsection (h) of Section 26 of this | ||||||
6 | Act. | ||||||
7 | (4) A licensee who receives an interstate simulcast | ||||||
8 | may combine its gross or net pools with pools at the | ||||||
9 | sending racetracks pursuant to rules established by the | ||||||
10 | Board. All licensees combining their gross pools at a | ||||||
11 | sending racetrack shall adopt the takeout percentages of | ||||||
12 | the sending racetrack. A licensee may also establish a | ||||||
13 | separate pool and takeout structure for wagering purposes | ||||||
14 | on races conducted at race tracks outside of the State of | ||||||
15 | Illinois. The licensee may permit pari-mutuel wagers | ||||||
16 | placed in other states or countries to be combined with | ||||||
17 | its gross or net wagering pools or other wagering pools. | ||||||
18 | (5) After the payment of the interstate commission fee | ||||||
19 | (except for the interstate commission fee on a | ||||||
20 | supplemental interstate simulcast, which shall be paid by | ||||||
21 | the host track and by each non-host licensee through the | ||||||
22 | host track) and all applicable State and local taxes, | ||||||
23 | except as provided in subsection (g) of Section 27 of this | ||||||
24 | Act, the remainder of moneys retained from simulcast | ||||||
25 | wagering pursuant to this subsection (g), and Section 26.2 | ||||||
26 | shall be divided as follows: |
| |||||||
| |||||||
1 | (A) For interstate simulcast wagers made at a host | ||||||
2 | track, 50% to the host track and 50% to purses at the | ||||||
3 | host track. | ||||||
4 | (B) For wagers placed on interstate simulcast | ||||||
5 | races, supplemental simulcasts as defined in | ||||||
6 | subparagraphs (1) and (2), and separately pooled races | ||||||
7 | conducted outside of the State of Illinois made at a | ||||||
8 | non-host licensee, 25% to the host track, 25% to the | ||||||
9 | non-host licensee, and 50% to the purses at the host | ||||||
10 | track. | ||||||
11 | (6) Notwithstanding any provision in this Act to the | ||||||
12 | contrary, non-host licensees who derive their licenses | ||||||
13 | from a track located in a county with a population in | ||||||
14 | excess of 230,000 and that borders the Mississippi River | ||||||
15 | may receive supplemental interstate simulcast races at all | ||||||
16 | times subject to Board approval, which shall be withheld | ||||||
17 | only upon a finding that a supplemental interstate | ||||||
18 | simulcast is clearly adverse to the integrity of racing. | ||||||
19 | (7) Effective January 1, 2017, notwithstanding any | ||||||
20 | provision of this Act to the contrary, after payment of | ||||||
21 | all applicable State and local taxes and interstate | ||||||
22 | commission fees, non-host licensees who derive their | ||||||
23 | licenses from a track located in a county with a | ||||||
24 | population in excess of 230,000 and that borders the | ||||||
25 | Mississippi River shall retain 50% of the retention from | ||||||
26 | interstate simulcast wagers and shall pay 50% to purses at |
| |||||||
| |||||||
1 | the track from which the non-host licensee derives its | ||||||
2 | license. | ||||||
3 | (7.1) Notwithstanding any other provision of this Act | ||||||
4 | to the contrary, if no standardbred racing is conducted at | ||||||
5 | a racetrack located in Madison County during any calendar | ||||||
6 | year beginning on or after January 1, 2002, all moneys | ||||||
7 | derived by that racetrack from simulcast wagering and | ||||||
8 | inter-track wagering that (1) are to be used for purses | ||||||
9 | and (2) are generated between the hours of 6:30 p.m. and | ||||||
10 | 6:30 a.m. during that calendar year shall be paid as | ||||||
11 | follows: | ||||||
12 | (A) If the licensee that conducts horse racing at | ||||||
13 | that racetrack requests from the Board at least as | ||||||
14 | many racing dates as were conducted in calendar year | ||||||
15 | 2000, 80% shall be paid to its thoroughbred purse | ||||||
16 | account; and | ||||||
17 | (B) Twenty percent shall be deposited into the | ||||||
18 | Illinois Colt Stakes Purse Distribution Fund and shall | ||||||
19 | be paid to purses for standardbred races for Illinois | ||||||
20 | conceived and foaled horses conducted at any county | ||||||
21 | fairgrounds. The moneys deposited into the Fund | ||||||
22 | pursuant to this subparagraph (B) shall be deposited | ||||||
23 | within 2 weeks after the day they were generated, | ||||||
24 | shall be in addition to and not in lieu of any other | ||||||
25 | moneys paid to standardbred purses under this Act, and | ||||||
26 | shall not be commingled with other moneys paid into |
| |||||||
| |||||||
1 | that Fund. The moneys deposited pursuant to this | ||||||
2 | subparagraph (B) shall be allocated as provided by the | ||||||
3 | Department of Agriculture, with the advice and | ||||||
4 | assistance of the Illinois Standardbred Breeders Fund | ||||||
5 | Advisory Board. | ||||||
6 | (7.2) Notwithstanding any other provision of this Act | ||||||
7 | to the contrary, if no thoroughbred racing is conducted at | ||||||
8 | a racetrack located in Madison County during any calendar | ||||||
9 | year beginning on or after January 1, 2002, all moneys | ||||||
10 | derived by that racetrack from simulcast wagering and | ||||||
11 | inter-track wagering that (1) are to be used for purses | ||||||
12 | and (2) are generated between the hours of 6:30 a.m. and | ||||||
13 | 6:30 p.m. during that calendar year shall be deposited as | ||||||
14 | follows: | ||||||
15 | (A) If the licensee that conducts horse racing at | ||||||
16 | that racetrack requests from the Board at least as | ||||||
17 | many racing dates as were conducted in calendar year | ||||||
18 | 2000, 80% shall be deposited into its standardbred | ||||||
19 | purse account; and | ||||||
20 | (B) Twenty percent shall be deposited into the | ||||||
21 | Illinois Colt Stakes Purse Distribution Fund. Moneys | ||||||
22 | deposited into the Illinois Colt Stakes Purse | ||||||
23 | Distribution Fund pursuant to this subparagraph (B) | ||||||
24 | shall be paid to Illinois conceived and foaled | ||||||
25 | thoroughbred breeders' programs and to thoroughbred | ||||||
26 | purses for races conducted at any county fairgrounds |
| |||||||
| |||||||
1 | for Illinois conceived and foaled horses at the | ||||||
2 | discretion of the Department of Agriculture, with the | ||||||
3 | advice and assistance of the Illinois Thoroughbred | ||||||
4 | Breeders Fund Advisory Board. The moneys deposited | ||||||
5 | into the Illinois Colt Stakes Purse Distribution Fund | ||||||
6 | pursuant to this subparagraph (B) shall be deposited | ||||||
7 | within 2 weeks after the day they were generated, | ||||||
8 | shall be in addition to and not in lieu of any other | ||||||
9 | moneys paid to thoroughbred purses under this Act, and | ||||||
10 | shall not be commingled with other moneys deposited | ||||||
11 | into that Fund. | ||||||
12 | (8) Notwithstanding any provision in this Act to the | ||||||
13 | contrary, an organization licensee from a track located in | ||||||
14 | a county with a population in excess of 230,000 and that | ||||||
15 | borders the Mississippi River and its affiliated non-host | ||||||
16 | licensees shall not be entitled to share in any retention | ||||||
17 | generated on racing, inter-track wagering, or simulcast | ||||||
18 | wagering at any other Illinois wagering facility. | ||||||
19 | (8.1) Notwithstanding any provisions in this Act to | ||||||
20 | the contrary, if 2 organization licensees are conducting | ||||||
21 | standardbred race meetings concurrently between the hours | ||||||
22 | of 6:30 p.m. and 6:30 a.m., after payment of all | ||||||
23 | applicable State and local taxes and interstate commission | ||||||
24 | fees, the remainder of the amount retained from simulcast | ||||||
25 | wagering otherwise attributable to the host track and to | ||||||
26 | host track purses shall be split daily between the 2 |
| |||||||
| |||||||
1 | organization licensees and the purses at the tracks of the | ||||||
2 | 2 organization licensees, respectively, based on each | ||||||
3 | organization licensee's share of the total live handle for | ||||||
4 | that day, provided that this provision shall not apply to | ||||||
5 | any non-host licensee that derives its license from a | ||||||
6 | track located in a county with a population in excess of | ||||||
7 | 230,000 and that borders the Mississippi River. | ||||||
8 | (9) (Blank). | ||||||
9 | (10) (Blank). | ||||||
10 | (11) (Blank). | ||||||
11 | (12) The Board shall have authority to compel all host | ||||||
12 | tracks to receive the simulcast of any or all races | ||||||
13 | conducted at the Springfield or DuQuoin State fairgrounds | ||||||
14 | and include all such races as part of their simulcast | ||||||
15 | programs. | ||||||
16 | (13) Notwithstanding any other provision of this Act, | ||||||
17 | in the event that the total Illinois pari-mutuel handle on | ||||||
18 | Illinois horse races at all wagering facilities in any | ||||||
19 | calendar year is less than 75% of the total Illinois | ||||||
20 | pari-mutuel handle on Illinois horse races at all such | ||||||
21 | wagering facilities for calendar year 1994, then each | ||||||
22 | wagering facility that has an annual total Illinois | ||||||
23 | pari-mutuel handle on Illinois horse races that is less | ||||||
24 | than 75% of the total Illinois pari-mutuel handle on | ||||||
25 | Illinois horse races at such wagering facility for | ||||||
26 | calendar year 1994, shall be permitted to receive, from |
| |||||||
| |||||||
1 | any amount otherwise payable to the purse account at the | ||||||
2 | race track with which the wagering facility is affiliated | ||||||
3 | in the succeeding calendar year, an amount equal to 2% of | ||||||
4 | the differential in total Illinois pari-mutuel handle on | ||||||
5 | Illinois horse races at the wagering facility between that | ||||||
6 | calendar year in question and 1994 provided, however, that | ||||||
7 | a wagering facility shall not be entitled to any such | ||||||
8 | payment until the Board certifies in writing to the | ||||||
9 | wagering facility the amount to which the wagering | ||||||
10 | facility is entitled and a schedule for payment of the | ||||||
11 | amount to the wagering facility, based on: (i) the racing | ||||||
12 | dates awarded to the race track affiliated with the | ||||||
13 | wagering facility during the succeeding year; (ii) the | ||||||
14 | sums available or anticipated to be available in the purse | ||||||
15 | account of the race track affiliated with the wagering | ||||||
16 | facility for purses during the succeeding year; and (iii) | ||||||
17 | the need to ensure reasonable purse levels during the | ||||||
18 | payment period. The Board's certification shall be | ||||||
19 | provided no later than January 31 of the succeeding year. | ||||||
20 | In the event a wagering facility entitled to a payment | ||||||
21 | under this paragraph (13) is affiliated with a race track | ||||||
22 | that maintains purse accounts for both standardbred and | ||||||
23 | thoroughbred racing, the amount to be paid to the wagering | ||||||
24 | facility shall be divided between each purse account pro | ||||||
25 | rata, based on the amount of Illinois handle on Illinois | ||||||
26 | standardbred and thoroughbred racing respectively at the |
| |||||||
| |||||||
1 | wagering facility during the previous calendar year. | ||||||
2 | Annually, the General Assembly shall appropriate | ||||||
3 | sufficient funds from the General Revenue Fund to the | ||||||
4 | Department of Agriculture for payment into the | ||||||
5 | thoroughbred and standardbred horse racing purse accounts | ||||||
6 | at Illinois pari-mutuel tracks. The amount paid to each | ||||||
7 | purse account shall be the amount certified by the | ||||||
8 | Illinois Racing Board in January to be transferred from | ||||||
9 | each account to each eligible racing facility in | ||||||
10 | accordance with the provisions of this Section. Beginning | ||||||
11 | in the calendar year in which an organization licensee | ||||||
12 | that is eligible to receive payment under this paragraph | ||||||
13 | (13) begins to receive funds from gaming pursuant to an | ||||||
14 | organization gaming license issued under the Illinois | ||||||
15 | Gambling Act, the amount of the payment due to all | ||||||
16 | wagering facilities licensed under that organization | ||||||
17 | licensee under this paragraph (13) shall be the amount | ||||||
18 | certified by the Board in January of that year. An | ||||||
19 | organization licensee and its related wagering facilities | ||||||
20 | shall no longer be able to receive payments under this | ||||||
21 | paragraph (13) beginning in the year subsequent to the | ||||||
22 | first year in which the organization licensee begins to | ||||||
23 | receive funds from gaming pursuant to an organization | ||||||
24 | gaming license issued under the Illinois Gambling Act. | ||||||
25 | (h) The Board may approve and license the conduct of | ||||||
26 | inter-track wagering and simulcast wagering by inter-track |
| |||||||
| |||||||
1 | wagering licensees and inter-track wagering location licensees | ||||||
2 | subject to the following terms and conditions: | ||||||
3 | (1) Any person licensed to conduct a race meeting (i) | ||||||
4 | at a track where 60 or more days of racing were conducted | ||||||
5 | during the immediately preceding calendar year or where | ||||||
6 | over the 5 immediately preceding calendar years an average | ||||||
7 | of 30 or more days of racing were conducted annually may be | ||||||
8 | issued an inter-track wagering license; (ii) at a track | ||||||
9 | located in a county that is bounded by the Mississippi | ||||||
10 | River, which has a population of less than 150,000 | ||||||
11 | according to the 1990 decennial census, and an average of | ||||||
12 | at least 60 days of racing per year between 1985 and 1993 | ||||||
13 | may be issued an inter-track wagering license; (iii) at a | ||||||
14 | track awarded standardbred racing dates; or (iv) at a | ||||||
15 | track located in Madison County that conducted at least | ||||||
16 | 100 days of live racing during the immediately preceding | ||||||
17 | calendar year may be issued an inter-track wagering | ||||||
18 | license, unless a lesser schedule of live racing is the | ||||||
19 | result of (A) weather, unsafe track conditions, or other | ||||||
20 | acts of God; (B) an agreement between the organization | ||||||
21 | licensee and the associations representing the largest | ||||||
22 | number of owners, trainers, jockeys, or standardbred | ||||||
23 | drivers who race horses at that organization licensee's | ||||||
24 | racing meeting; or (C) a finding by the Board of | ||||||
25 | extraordinary circumstances and that it was in the best | ||||||
26 | interest of the public and the sport to conduct fewer than |
| |||||||
| |||||||
1 | 100 days of live racing. Any such person having operating | ||||||
2 | control of the racing facility may receive inter-track | ||||||
3 | wagering location licenses. An eligible race track located | ||||||
4 | in a county that has a population of more than 230,000 and | ||||||
5 | that is bounded by the Mississippi River may establish up | ||||||
6 | to 9 inter-track wagering locations, an eligible race | ||||||
7 | track located in Stickney Township in Cook County may | ||||||
8 | establish up to 16 inter-track wagering locations, and an | ||||||
9 | eligible race track located in Palatine Township in Cook | ||||||
10 | County may establish up to 18 inter-track wagering | ||||||
11 | locations. An eligible racetrack conducting standardbred | ||||||
12 | racing may have up to 16 inter-track wagering locations. | ||||||
13 | An application for said license shall be filed with the | ||||||
14 | Board prior to such dates as may be fixed by the Board. | ||||||
15 | With an application for an inter-track wagering location | ||||||
16 | license there shall be delivered to the Board a certified | ||||||
17 | check or bank draft payable to the order of the Board for | ||||||
18 | an amount equal to $500. The application shall be on forms | ||||||
19 | prescribed and furnished by the Board. The application | ||||||
20 | shall comply with all other rules, regulations and | ||||||
21 | conditions imposed by the Board in connection therewith. | ||||||
22 | (2) The Board shall examine the applications with | ||||||
23 | respect to their conformity with this Act and the rules | ||||||
24 | and regulations imposed by the Board. If found to be in | ||||||
25 | compliance with the Act and rules and regulations of the | ||||||
26 | Board, the Board may then issue a license to conduct |
| |||||||
| |||||||
1 | inter-track wagering and simulcast wagering to such | ||||||
2 | applicant. All such applications shall be acted upon by | ||||||
3 | the Board at a meeting to be held on such date as may be | ||||||
4 | fixed by the Board. | ||||||
5 | (3) In granting licenses to conduct inter-track | ||||||
6 | wagering and simulcast wagering, the Board shall give due | ||||||
7 | consideration to the best interests of the public, of | ||||||
8 | horse racing, and of maximizing revenue to the State. | ||||||
9 | (4) Prior to the issuance of a license to conduct | ||||||
10 | inter-track wagering and simulcast wagering, the applicant | ||||||
11 | shall file with the Board a bond payable to the State of | ||||||
12 | Illinois in the sum of $50,000, executed by the applicant | ||||||
13 | and a surety company or companies authorized to do | ||||||
14 | business in this State, and conditioned upon (i) the | ||||||
15 | payment by the licensee of all taxes due under Section 27 | ||||||
16 | or 27.1 and any other monies due and payable under this | ||||||
17 | Act, and (ii) distribution by the licensee, upon | ||||||
18 | presentation of the winning ticket or tickets, of all sums | ||||||
19 | payable to the patrons of pari-mutuel pools. | ||||||
20 | (5) Each license to conduct inter-track wagering and | ||||||
21 | simulcast wagering shall specify the person to whom it is | ||||||
22 | issued, the dates on which such wagering is permitted, and | ||||||
23 | the track or location where the wagering is to be | ||||||
24 | conducted. | ||||||
25 | (6) All wagering under such license is subject to this | ||||||
26 | Act and to the rules and regulations from time to time |
| |||||||
| |||||||
1 | prescribed by the Board, and every such license issued by | ||||||
2 | the Board shall contain a recital to that effect. | ||||||
3 | (7) An inter-track wagering licensee or inter-track | ||||||
4 | wagering location licensee may accept wagers at the track | ||||||
5 | or location where it is licensed, or as otherwise provided | ||||||
6 | under this Act. | ||||||
7 | (8) Inter-track wagering or simulcast wagering shall | ||||||
8 | not be conducted at any track less than 4 miles from a | ||||||
9 | track at which a racing meeting is in progress. | ||||||
10 | (8.1) Inter-track wagering location licensees who | ||||||
11 | derive their licenses from a particular organization | ||||||
12 | licensee shall conduct inter-track wagering and simulcast | ||||||
13 | wagering only at locations that are within 160 miles of | ||||||
14 | that race track where the particular organization licensee | ||||||
15 | is licensed to conduct racing. However, inter-track | ||||||
16 | wagering and simulcast wagering shall not be conducted by | ||||||
17 | those licensees at any location within 5 miles of any race | ||||||
18 | track at which a horse race meeting has been licensed in | ||||||
19 | the current year, unless the person having operating | ||||||
20 | control of such race track has given its written consent | ||||||
21 | to such inter-track wagering location licensees, which | ||||||
22 | consent must be filed with the Board at or prior to the | ||||||
23 | time application is made. In the case of any inter-track | ||||||
24 | wagering location licensee initially licensed after | ||||||
25 | December 31, 2013, inter-track wagering and simulcast | ||||||
26 | wagering shall not be conducted by those inter-track |
| |||||||
| |||||||
1 | wagering location licensees that are located outside the | ||||||
2 | City of Chicago at any location within 8 miles of any race | ||||||
3 | track at which a horse race meeting has been licensed in | ||||||
4 | the current year, unless the person having operating | ||||||
5 | control of such race track has given its written consent | ||||||
6 | to such inter-track wagering location licensees, which | ||||||
7 | consent must be filed with the Board at or prior to the | ||||||
8 | time application is made. | ||||||
9 | (8.2) Inter-track wagering or simulcast wagering shall | ||||||
10 | not be conducted by an inter-track wagering location | ||||||
11 | licensee at any location within 100 feet of an existing | ||||||
12 | church, an existing elementary or secondary public school, | ||||||
13 | or an existing elementary or secondary private school | ||||||
14 | registered with or recognized by the State Board of | ||||||
15 | Education. The distance of 100 feet shall be measured to | ||||||
16 | the nearest part of any building used for worship | ||||||
17 | services, education programs, or conducting inter-track | ||||||
18 | wagering by an inter-track wagering location licensee, and | ||||||
19 | not to property boundaries. However, inter-track wagering | ||||||
20 | or simulcast wagering may be conducted at a site within | ||||||
21 | 100 feet of a church or school if such church or school has | ||||||
22 | been erected or established after the Board issues the | ||||||
23 | original inter-track wagering location license at the site | ||||||
24 | in question. Inter-track wagering location licensees may | ||||||
25 | conduct inter-track wagering and simulcast wagering only | ||||||
26 | in areas that are zoned for commercial or manufacturing |
| |||||||
| |||||||
1 | purposes or in areas for which a special use has been | ||||||
2 | approved by the local zoning authority. However, no | ||||||
3 | license to conduct inter-track wagering and simulcast | ||||||
4 | wagering shall be granted by the Board with respect to any | ||||||
5 | inter-track wagering location within the jurisdiction of | ||||||
6 | any local zoning authority which has, by ordinance or by | ||||||
7 | resolution, prohibited the establishment of an inter-track | ||||||
8 | wagering location within its jurisdiction. However, | ||||||
9 | inter-track wagering and simulcast wagering may be | ||||||
10 | conducted at a site if such ordinance or resolution is | ||||||
11 | enacted after the Board licenses the original inter-track | ||||||
12 | wagering location licensee for the site in question. | ||||||
13 | (9) (Blank). | ||||||
14 | (10) An inter-track wagering licensee or an | ||||||
15 | inter-track wagering location licensee may retain, subject | ||||||
16 | to the payment of the privilege taxes and the purses, an | ||||||
17 | amount not to exceed 17% of all money wagered. Each | ||||||
18 | program of racing conducted by each inter-track wagering | ||||||
19 | licensee or inter-track wagering location licensee shall | ||||||
20 | be considered a separate racing day for the purpose of | ||||||
21 | determining the daily handle and computing the privilege | ||||||
22 | tax or pari-mutuel tax on such daily handle as provided in | ||||||
23 | Section 27. | ||||||
24 | (10.1) Except as provided in subsection (g) of Section | ||||||
25 | 27 of this Act, inter-track wagering location licensees | ||||||
26 | shall pay 1% of the pari-mutuel handle at each location to |
| |||||||
| |||||||
1 | the municipality in which such location is situated and 1% | ||||||
2 | of the pari-mutuel handle at each location to the county | ||||||
3 | in which such location is situated. In the event that an | ||||||
4 | inter-track wagering location licensee is situated in an | ||||||
5 | unincorporated area of a county, such licensee shall pay | ||||||
6 | 2% of the pari-mutuel handle from such location to such | ||||||
7 | county. Inter-track wagering location licensees must pay | ||||||
8 | the handle percentage required under this paragraph to the | ||||||
9 | municipality and county no later than the 20th of the | ||||||
10 | month following the month such handle was generated. | ||||||
11 | (10.2) Notwithstanding any other provision of this | ||||||
12 | Act, with respect to inter-track wagering at a race track | ||||||
13 | located in a county that has a population of more than | ||||||
14 | 230,000 and that is bounded by the Mississippi River ("the | ||||||
15 | first race track"), or at a facility operated by an | ||||||
16 | inter-track wagering licensee or inter-track wagering | ||||||
17 | location licensee that derives its license from the | ||||||
18 | organization licensee that operates the first race track, | ||||||
19 | on races conducted at the first race track or on races | ||||||
20 | conducted at another Illinois race track and | ||||||
21 | simultaneously televised to the first race track or to a | ||||||
22 | facility operated by an inter-track wagering licensee or | ||||||
23 | inter-track wagering location licensee that derives its | ||||||
24 | license from the organization licensee that operates the | ||||||
25 | first race track, those moneys shall be allocated as | ||||||
26 | follows: |
| |||||||
| |||||||
1 | (A) That portion of all moneys wagered on | ||||||
2 | standardbred racing that is required under this Act to | ||||||
3 | be paid to purses shall be paid to purses for | ||||||
4 | standardbred races. | ||||||
5 | (B) That portion of all moneys wagered on | ||||||
6 | thoroughbred racing that is required under this Act to | ||||||
7 | be paid to purses shall be paid to purses for | ||||||
8 | thoroughbred races. | ||||||
9 | (11) (A) After payment of the privilege or pari-mutuel | ||||||
10 | tax, any other applicable taxes, and the costs and | ||||||
11 | expenses in connection with the gathering, transmission, | ||||||
12 | and dissemination of all data necessary to the conduct of | ||||||
13 | inter-track wagering, the remainder of the monies retained | ||||||
14 | under either Section 26 or Section 26.2 of this Act by the | ||||||
15 | inter-track wagering licensee on inter-track wagering | ||||||
16 | shall be allocated with 50% to be split between the 2 | ||||||
17 | participating licensees and 50% to purses, except that an | ||||||
18 | inter-track wagering licensee that derives its license | ||||||
19 | from a track located in a county with a population in | ||||||
20 | excess of 230,000 and that borders the Mississippi River | ||||||
21 | shall not divide any remaining retention with the Illinois | ||||||
22 | organization licensee that provides the race or races, and | ||||||
23 | an inter-track wagering licensee that accepts wagers on | ||||||
24 | races conducted by an organization licensee that conducts | ||||||
25 | a race meet in a county with a population in excess of | ||||||
26 | 230,000 and that borders the Mississippi River shall not |
| |||||||
| |||||||
1 | divide any remaining retention with that organization | ||||||
2 | licensee. | ||||||
3 | (B) From the sums permitted to be retained pursuant to | ||||||
4 | this Act each inter-track wagering location licensee shall | ||||||
5 | pay (i) the privilege or pari-mutuel tax to the State; | ||||||
6 | (ii) 4.75% of the pari-mutuel handle on inter-track | ||||||
7 | wagering at such location on races as purses, except that | ||||||
8 | an inter-track wagering location licensee that derives its | ||||||
9 | license from a track located in a county with a population | ||||||
10 | in excess of 230,000 and that borders the Mississippi | ||||||
11 | River shall retain all purse moneys for its own purse | ||||||
12 | account consistent with distribution set forth in this | ||||||
13 | subsection (h), and inter-track wagering location | ||||||
14 | licensees that accept wagers on races conducted by an | ||||||
15 | organization licensee located in a county with a | ||||||
16 | population in excess of 230,000 and that borders the | ||||||
17 | Mississippi River shall distribute all purse moneys to | ||||||
18 | purses at the operating host track; (iii) until January 1, | ||||||
19 | 2000, except as provided in subsection (g) of Section 27 | ||||||
20 | of this Act, 1% of the pari-mutuel handle wagered on | ||||||
21 | inter-track wagering and simulcast wagering at each | ||||||
22 | inter-track wagering location licensee facility to the | ||||||
23 | Horse Racing Tax Allocation Fund, provided that, to the | ||||||
24 | extent the total amount collected and distributed to the | ||||||
25 | Horse Racing Tax Allocation Fund under this subsection (h) | ||||||
26 | during any calendar year exceeds the amount collected and |
| |||||||
| |||||||
1 | distributed to the Horse Racing Tax Allocation Fund during | ||||||
2 | calendar year 1994, that excess amount shall be | ||||||
3 | redistributed (I) to all inter-track wagering location | ||||||
4 | licensees, based on each licensee's pro rata share of the | ||||||
5 | total handle from inter-track wagering and simulcast | ||||||
6 | wagering for all inter-track wagering location licensees | ||||||
7 | during the calendar year in which this provision is | ||||||
8 | applicable; then (II) the amounts redistributed to each | ||||||
9 | inter-track wagering location licensee as described in | ||||||
10 | subpart (I) shall be further redistributed as provided in | ||||||
11 | subparagraph (B) of paragraph (5) of subsection (g) of | ||||||
12 | this Section 26 provided first, that the shares of those | ||||||
13 | amounts, which are to be redistributed to the host track | ||||||
14 | or to purses at the host track under subparagraph (B) of | ||||||
15 | paragraph (5) of subsection (g) of this Section 26 shall | ||||||
16 | be redistributed based on each host track's pro rata share | ||||||
17 | of the total inter-track wagering and simulcast wagering | ||||||
18 | handle at all host tracks during the calendar year in | ||||||
19 | question, and second, that any amounts redistributed as | ||||||
20 | described in part (I) to an inter-track wagering location | ||||||
21 | licensee that accepts wagers on races conducted by an | ||||||
22 | organization licensee that conducts a race meet in a | ||||||
23 | county with a population in excess of 230,000 and that | ||||||
24 | borders the Mississippi River shall be further | ||||||
25 | redistributed, effective January 1, 2017, as provided in | ||||||
26 | paragraph (7) of subsection (g) of this Section 26, with |
| |||||||
| |||||||
1 | the portion of that further redistribution allocated to | ||||||
2 | purses at that organization licensee to be divided between | ||||||
3 | standardbred purses and thoroughbred purses based on the | ||||||
4 | amounts otherwise allocated to purses at that organization | ||||||
5 | licensee during the calendar year in question; and (iv) 8% | ||||||
6 | of the pari-mutuel handle on inter-track wagering wagered | ||||||
7 | at such location to satisfy all costs and expenses of | ||||||
8 | conducting its wagering. The remainder of the monies | ||||||
9 | retained by the inter-track wagering location licensee | ||||||
10 | shall be allocated 40% to the location licensee and 60% to | ||||||
11 | the organization licensee which provides the Illinois | ||||||
12 | races to the location, except that an inter-track wagering | ||||||
13 | location licensee that derives its license from a track | ||||||
14 | located in a county with a population in excess of 230,000 | ||||||
15 | and that borders the Mississippi River shall not divide | ||||||
16 | any remaining retention with the organization licensee | ||||||
17 | that provides the race or races and an inter-track | ||||||
18 | wagering location licensee that accepts wagers on races | ||||||
19 | conducted by an organization licensee that conducts a race | ||||||
20 | meet in a county with a population in excess of 230,000 and | ||||||
21 | that borders the Mississippi River shall not divide any | ||||||
22 | remaining retention with the organization licensee. | ||||||
23 | Notwithstanding the provisions of clauses (ii) and (iv) of | ||||||
24 | this paragraph, in the case of the additional inter-track | ||||||
25 | wagering location licenses authorized under paragraph (1) | ||||||
26 | of this subsection (h) by Public Act 87-110, those |
| |||||||
| |||||||
1 | licensees shall pay the following amounts as purses: | ||||||
2 | during the first 12 months the licensee is in operation, | ||||||
3 | 5.25% of the pari-mutuel handle wagered at the location on | ||||||
4 | races; during the second 12 months, 5.25%; during the | ||||||
5 | third 12 months, 5.75%; during the fourth 12 months, | ||||||
6 | 6.25%; and during the fifth 12 months and thereafter, | ||||||
7 | 6.75%. The following amounts shall be retained by the | ||||||
8 | licensee to satisfy all costs and expenses of conducting | ||||||
9 | its wagering: during the first 12 months the licensee is | ||||||
10 | in operation, 8.25% of the pari-mutuel handle wagered at | ||||||
11 | the location; during the second 12 months, 8.25%; during | ||||||
12 | the third 12 months, 7.75%; during the fourth 12 months, | ||||||
13 | 7.25%; and during the fifth 12 months and thereafter, | ||||||
14 | 6.75%. For additional inter-track wagering location | ||||||
15 | licensees authorized under Public Act 89-16, purses for | ||||||
16 | the first 12 months the licensee is in operation shall be | ||||||
17 | 5.75% of the pari-mutuel wagered at the location, purses | ||||||
18 | for the second 12 months the licensee is in operation | ||||||
19 | shall be 6.25%, and purses thereafter shall be 6.75%. For | ||||||
20 | additional inter-track location licensees authorized under | ||||||
21 | Public Act 89-16, the licensee shall be allowed to retain | ||||||
22 | to satisfy all costs and expenses: 7.75% of the | ||||||
23 | pari-mutuel handle wagered at the location during its | ||||||
24 | first 12 months of operation, 7.25% during its second 12 | ||||||
25 | months of operation, and 6.75% thereafter. | ||||||
26 | (C) There is hereby created the Horse Racing Tax |
| |||||||
| |||||||
1 | Allocation Fund which shall remain in existence until | ||||||
2 | December 31, 1999. Moneys remaining in the Fund after | ||||||
3 | December 31, 1999 shall be paid into the General Revenue | ||||||
4 | Fund. Until January 1, 2000, all monies paid into the | ||||||
5 | Horse Racing Tax Allocation Fund pursuant to this | ||||||
6 | paragraph (11) by inter-track wagering location licensees | ||||||
7 | located in park districts of 500,000 population or less, | ||||||
8 | or in a municipality that is not included within any park | ||||||
9 | district but is included within a conservation district | ||||||
10 | and is the county seat of a county that (i) is contiguous | ||||||
11 | to the state of Indiana and (ii) has a 1990 population of | ||||||
12 | 88,257 according to the United States Bureau of the | ||||||
13 | Census, and operating on May 1, 1994 shall be allocated by | ||||||
14 | appropriation as follows: | ||||||
15 | Two-sevenths to the Department of Agriculture. | ||||||
16 | Fifty percent of this two-sevenths shall be used to | ||||||
17 | promote the Illinois horse racing and breeding | ||||||
18 | industry, and shall be distributed by the Department | ||||||
19 | of Agriculture upon the advice of a 9-member committee | ||||||
20 | appointed by the Governor consisting of the following | ||||||
21 | members: the Director of Agriculture, who shall serve | ||||||
22 | as chairman; 2 representatives of organization | ||||||
23 | licensees conducting thoroughbred race meetings in | ||||||
24 | this State, recommended by those licensees; 2 | ||||||
25 | representatives of organization licensees conducting | ||||||
26 | standardbred race meetings in this State, recommended |
| |||||||
| |||||||
1 | by those licensees; a representative of the Illinois | ||||||
2 | Thoroughbred Breeders and Owners Foundation, | ||||||
3 | recommended by that Foundation; a representative of | ||||||
4 | the Illinois Standardbred Owners and Breeders | ||||||
5 | Association, recommended by that Association; a | ||||||
6 | representative of the Horsemen's Benevolent and | ||||||
7 | Protective Association or any successor organization | ||||||
8 | thereto established in Illinois comprised of the | ||||||
9 | largest number of owners and trainers, recommended by | ||||||
10 | that Association or that successor organization; and a | ||||||
11 | representative of the Illinois Harness Horsemen's | ||||||
12 | Association, recommended by that Association. | ||||||
13 | Committee members shall serve for terms of 2 years, | ||||||
14 | commencing January 1 of each even-numbered year. If a | ||||||
15 | representative of any of the above-named entities has | ||||||
16 | not been recommended by January 1 of any even-numbered | ||||||
17 | year, the Governor shall appoint a committee member to | ||||||
18 | fill that position. Committee members shall receive no | ||||||
19 | compensation for their services as members but shall | ||||||
20 | be reimbursed for all actual and necessary expenses | ||||||
21 | and disbursements incurred in the performance of their | ||||||
22 | official duties. The remaining 50% of this | ||||||
23 | two-sevenths shall be distributed to county fairs for | ||||||
24 | premiums and rehabilitation as set forth in the | ||||||
25 | Agricultural Fair Act; | ||||||
26 | Four-sevenths to park districts or municipalities |
| |||||||
| |||||||
1 | that do not have a park district of 500,000 population | ||||||
2 | or less for museum purposes (if an inter-track | ||||||
3 | wagering location licensee is located in such a park | ||||||
4 | district) or to conservation districts for museum | ||||||
5 | purposes (if an inter-track wagering location licensee | ||||||
6 | is located in a municipality that is not included | ||||||
7 | within any park district but is included within a | ||||||
8 | conservation district and is the county seat of a | ||||||
9 | county that (i) is contiguous to the state of Indiana | ||||||
10 | and (ii) has a 1990 population of 88,257 according to | ||||||
11 | the United States Bureau of the Census, except that if | ||||||
12 | the conservation district does not maintain a museum, | ||||||
13 | the monies shall be allocated equally between the | ||||||
14 | county and the municipality in which the inter-track | ||||||
15 | wagering location licensee is located for general | ||||||
16 | purposes) or to a municipal recreation board for park | ||||||
17 | purposes (if an inter-track wagering location licensee | ||||||
18 | is located in a municipality that is not included | ||||||
19 | within any park district and park maintenance is the | ||||||
20 | function of the municipal recreation board and the | ||||||
21 | municipality has a 1990 population of 9,302 according | ||||||
22 | to the United States Bureau of the Census); provided | ||||||
23 | that the monies are distributed to each park district | ||||||
24 | or conservation district or municipality that does not | ||||||
25 | have a park district in an amount equal to | ||||||
26 | four-sevenths of the amount collected by each |
| |||||||
| |||||||
1 | inter-track wagering location licensee within the park | ||||||
2 | district or conservation district or municipality for | ||||||
3 | the Fund. Monies that were paid into the Horse Racing | ||||||
4 | Tax Allocation Fund before August 9, 1991 (the | ||||||
5 | effective date of Public Act 87-110) by an inter-track | ||||||
6 | wagering location licensee located in a municipality | ||||||
7 | that is not included within any park district but is | ||||||
8 | included within a conservation district as provided in | ||||||
9 | this paragraph shall, as soon as practicable after | ||||||
10 | August 9, 1991 (the effective date of Public Act | ||||||
11 | 87-110), be allocated and paid to that conservation | ||||||
12 | district as provided in this paragraph. Any park | ||||||
13 | district or municipality not maintaining a museum may | ||||||
14 | deposit the monies in the corporate fund of the park | ||||||
15 | district or municipality where the inter-track | ||||||
16 | wagering location is located, to be used for general | ||||||
17 | purposes; and | ||||||
18 | One-seventh to the Agricultural Premium Fund to be | ||||||
19 | used for distribution to agricultural home economics | ||||||
20 | extension councils in accordance with "An Act in | ||||||
21 | relation to additional support and finances for the | ||||||
22 | Agricultural and Home Economic Extension Councils in | ||||||
23 | the several counties of this State and making an | ||||||
24 | appropriation therefor", approved July 24, 1967. | ||||||
25 | Until January 1, 2000, all other monies paid into the | ||||||
26 | Horse Racing Tax Allocation Fund pursuant to this |
| |||||||
| |||||||
1 | paragraph (11) shall be allocated by appropriation as | ||||||
2 | follows: | ||||||
3 | Two-sevenths to the Department of Agriculture. | ||||||
4 | Fifty percent of this two-sevenths shall be used to | ||||||
5 | promote the Illinois horse racing and breeding | ||||||
6 | industry, and shall be distributed by the Department | ||||||
7 | of Agriculture upon the advice of a 9-member committee | ||||||
8 | appointed by the Governor consisting of the following | ||||||
9 | members: the Director of Agriculture, who shall serve | ||||||
10 | as chairman; 2 representatives of organization | ||||||
11 | licensees conducting thoroughbred race meetings in | ||||||
12 | this State, recommended by those licensees; 2 | ||||||
13 | representatives of organization licensees conducting | ||||||
14 | standardbred race meetings in this State, recommended | ||||||
15 | by those licensees; a representative of the Illinois | ||||||
16 | Thoroughbred Breeders and Owners Foundation, | ||||||
17 | recommended by that Foundation; a representative of | ||||||
18 | the Illinois Standardbred Owners and Breeders | ||||||
19 | Association, recommended by that Association; a | ||||||
20 | representative of the Horsemen's Benevolent and | ||||||
21 | Protective Association or any successor organization | ||||||
22 | thereto established in Illinois comprised of the | ||||||
23 | largest number of owners and trainers, recommended by | ||||||
24 | that Association or that successor organization; and a | ||||||
25 | representative of the Illinois Harness Horsemen's | ||||||
26 | Association, recommended by that Association. |
| |||||||
| |||||||
1 | Committee members shall serve for terms of 2 years, | ||||||
2 | commencing January 1 of each even-numbered year. If a | ||||||
3 | representative of any of the above-named entities has | ||||||
4 | not been recommended by January 1 of any even-numbered | ||||||
5 | year, the Governor shall appoint a committee member to | ||||||
6 | fill that position. Committee members shall receive no | ||||||
7 | compensation for their services as members but shall | ||||||
8 | be reimbursed for all actual and necessary expenses | ||||||
9 | and disbursements incurred in the performance of their | ||||||
10 | official duties. The remaining 50% of this | ||||||
11 | two-sevenths shall be distributed to county fairs for | ||||||
12 | premiums and rehabilitation as set forth in the | ||||||
13 | Agricultural Fair Act; | ||||||
14 | Four-sevenths to museums and aquariums located in | ||||||
15 | park districts of over 500,000 population; provided | ||||||
16 | that the monies are distributed in accordance with the | ||||||
17 | previous year's distribution of the maintenance tax | ||||||
18 | for such museums and aquariums as provided in Section | ||||||
19 | 2 of the Park District and Municipal Aquarium and | ||||||
20 | Museum Act; and | ||||||
21 | One-seventh to the Agricultural Premium Fund to be | ||||||
22 | used for distribution to agricultural home economics | ||||||
23 | extension councils in accordance with "An Act in | ||||||
24 | relation to additional support and finances for the | ||||||
25 | Agricultural and Home Economic Extension Councils in | ||||||
26 | the several counties of this State and making an |
| |||||||
| |||||||
1 | appropriation therefor", approved July 24, 1967. This | ||||||
2 | subparagraph (C) shall be inoperative and of no force | ||||||
3 | and effect on and after January 1, 2000. | ||||||
4 | (D) Except as provided in paragraph (11) of this | ||||||
5 | subsection (h), with respect to purse allocation from | ||||||
6 | inter-track wagering, the monies so retained shall be | ||||||
7 | divided as follows: | ||||||
8 | (i) 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 | not conducting its own race meeting during the | ||||||
14 | same dates, then the entire purse allocation shall | ||||||
15 | be to purses at the track where the races wagered | ||||||
16 | on are being conducted. | ||||||
17 | (ii) If the inter-track wagering licensee, | ||||||
18 | except an inter-track wagering licensee that | ||||||
19 | derives its license from an organization licensee | ||||||
20 | located in a county with a population in excess of | ||||||
21 | 230,000 and bounded by the Mississippi River, is | ||||||
22 | also conducting its own race meeting during the | ||||||
23 | same dates, then the purse allocation shall be as | ||||||
24 | follows: 50% to purses at the track where the | ||||||
25 | races wagered on are being conducted; 50% to | ||||||
26 | purses at the track where the inter-track wagering |
| |||||||
| |||||||
1 | licensee is accepting such wagers. | ||||||
2 | (iii) If the inter-track wagering is being | ||||||
3 | conducted by an inter-track wagering location | ||||||
4 | licensee, except an inter-track wagering location | ||||||
5 | licensee that derives its license from an | ||||||
6 | organization licensee located in a county with a | ||||||
7 | population in excess of 230,000 and bounded by the | ||||||
8 | Mississippi River, the entire purse allocation for | ||||||
9 | Illinois races shall be to purses at the track | ||||||
10 | where the race meeting being wagered on is being | ||||||
11 | held. | ||||||
12 | (12) The Board shall have all powers necessary and | ||||||
13 | proper to fully supervise and control the conduct of | ||||||
14 | inter-track wagering and simulcast wagering by inter-track | ||||||
15 | wagering licensees and inter-track wagering location | ||||||
16 | licensees, including, but not limited to, the following: | ||||||
17 | (A) The Board is vested with power to promulgate | ||||||
18 | reasonable rules and regulations for the purpose of | ||||||
19 | administering the conduct of this wagering and to | ||||||
20 | prescribe reasonable rules, regulations and conditions | ||||||
21 | under which such wagering shall be held and conducted. | ||||||
22 | Such rules and regulations are to provide for the | ||||||
23 | prevention of practices detrimental to the public | ||||||
24 | interest and for the best interests of said wagering | ||||||
25 | and to impose penalties for violations thereof. | ||||||
26 | (B) The Board, and any person or persons to whom it |
| |||||||
| |||||||
1 | delegates this power, is vested with the power to | ||||||
2 | enter the facilities of any licensee to determine | ||||||
3 | whether there has been compliance with the provisions | ||||||
4 | of this Act and the rules and regulations relating to | ||||||
5 | the conduct of such wagering. | ||||||
6 | (C) The Board, and any person or persons to whom it | ||||||
7 | delegates this power, may eject or exclude from any | ||||||
8 | licensee's facilities, any person whose conduct or | ||||||
9 | reputation is such that his presence on such premises | ||||||
10 | may, in the opinion of the Board, call into the | ||||||
11 | question the honesty and integrity of, or interfere | ||||||
12 | with the orderly conduct of such wagering; provided, | ||||||
13 | however, that no person shall be excluded or ejected | ||||||
14 | from such premises solely on the grounds of race, | ||||||
15 | color, creed, national origin, ancestry, or sex. | ||||||
16 | (D) (Blank). | ||||||
17 | (E) The Board is vested with the power to appoint | ||||||
18 | delegates to execute any of the powers granted to it | ||||||
19 | under this Section for the purpose of administering | ||||||
20 | this wagering and any rules and regulations | ||||||
21 | promulgated in accordance with this Act. | ||||||
22 | (F) The Board shall name and appoint a State | ||||||
23 | director of this wagering who shall be a | ||||||
24 | representative of the Board and whose duty it shall be | ||||||
25 | to supervise the conduct of inter-track wagering as | ||||||
26 | may be provided for by the rules and regulations of the |
| |||||||
| |||||||
1 | Board; such rules and regulation shall specify the | ||||||
2 | method of appointment and the Director's powers, | ||||||
3 | authority and duties. | ||||||
4 | (G) The Board is vested with the power to impose | ||||||
5 | civil penalties of up to $5,000 against individuals | ||||||
6 | and up to $10,000 against licensees for each violation | ||||||
7 | of any provision of this Act relating to the conduct of | ||||||
8 | this wagering, any rules adopted by the Board, any | ||||||
9 | order of the Board or any other action which in the | ||||||
10 | Board's discretion, is a detriment or impediment to | ||||||
11 | such wagering. | ||||||
12 | (13) The Department of Agriculture may enter into | ||||||
13 | agreements with licensees authorizing such licensees to | ||||||
14 | conduct inter-track wagering on races to be held at the | ||||||
15 | licensed race meetings conducted by the Department of | ||||||
16 | Agriculture. Such agreement shall specify the races of the | ||||||
17 | Department of Agriculture's licensed race meeting upon | ||||||
18 | which the licensees will conduct wagering. In the event | ||||||
19 | that a licensee conducts inter-track pari-mutuel wagering | ||||||
20 | on races from the Illinois State Fair or DuQuoin State | ||||||
21 | Fair which are in addition to the licensee's previously | ||||||
22 | approved racing program, those races shall be considered a | ||||||
23 | separate racing day for the purpose of determining the | ||||||
24 | daily handle and computing the privilege or pari-mutuel | ||||||
25 | tax on that daily handle as provided in Sections 27 and | ||||||
26 | 27.1. Such agreements shall be approved by the Board |
| |||||||
| |||||||
1 | before such wagering may be conducted. In determining | ||||||
2 | whether to grant approval, the Board shall give due | ||||||
3 | consideration to the best interests of the public and of | ||||||
4 | horse racing. The provisions of paragraphs (1), (8), | ||||||
5 | (8.1), and (8.2) of subsection (h) of this Section which | ||||||
6 | are not specified in this paragraph (13) shall not apply | ||||||
7 | to licensed race meetings conducted by the Department of | ||||||
8 | Agriculture at the Illinois State Fair in Sangamon County | ||||||
9 | or the DuQuoin State Fair in Perry County, or to any | ||||||
10 | wagering conducted on those race meetings. | ||||||
11 | (14) An inter-track wagering location license | ||||||
12 | authorized by the Board in 2016 that is owned and operated | ||||||
13 | by a race track in Rock Island County shall be transferred | ||||||
14 | to a commonly owned race track in Cook County on August 12, | ||||||
15 | 2016 (the effective date of Public Act 99-757). The | ||||||
16 | licensee shall retain its status in relation to purse | ||||||
17 | distribution under paragraph (11) of this subsection (h) | ||||||
18 | following the transfer to the new entity. The pari-mutuel | ||||||
19 | tax credit under Section 32.1 shall not be applied toward | ||||||
20 | any pari-mutuel tax obligation of the inter-track wagering | ||||||
21 | location licensee of the license that is transferred under | ||||||
22 | this paragraph (14). | ||||||
23 | (i) Notwithstanding the other provisions of this Act, the | ||||||
24 | conduct of wagering at wagering facilities is authorized on | ||||||
25 | all days, except as limited by subsection (b) of Section 19 of | ||||||
26 | this Act. |
| |||||||
| |||||||
1 | (Source: P.A. 101-31, eff. 6-28-19; 101-52, eff. 7-12-19; | ||||||
2 | 101-81, eff. 7-12-19; 101-109, eff. 7-19-19; 102-558, eff. | ||||||
3 | 8-20-21; 102-813, eff. 5-13-22.) | ||||||
4 | Section 20-25. The Eminent Domain Act is amended by | ||||||
5 | changing Section 15-5-15 as follows: | ||||||
6 | (735 ILCS 30/15-5-15) | ||||||
7 | Sec. 15-5-15. Eminent domain powers in ILCS Chapters 70 | ||||||
8 | through 75. The following provisions of law may include | ||||||
9 | express grants of the power to acquire property by | ||||||
10 | condemnation or eminent domain: | ||||||
11 | (70 ILCS 5/8.02 and 5/9); Airport Authorities Act; airport | ||||||
12 | authorities; for public airport facilities. | ||||||
13 | (70 ILCS 5/8.05 and 5/9); Airport Authorities Act; airport | ||||||
14 | authorities; for removal of airport hazards. | ||||||
15 | (70 ILCS 5/8.06 and 5/9); Airport Authorities Act; airport | ||||||
16 | authorities; for reduction of the height of objects or | ||||||
17 | structures. | ||||||
18 | (70 ILCS 10/4); Interstate Airport Authorities Act; interstate | ||||||
19 | airport authorities; for general purposes. | ||||||
20 | (70 ILCS 15/3); Kankakee River Valley Area Airport Authority | ||||||
21 | Act; Kankakee River Valley Area Airport Authority; for | ||||||
22 | acquisition of land for airports. | ||||||
23 | (70 ILCS 200/2-20); Civic Center Code; civic center |
| |||||||
| |||||||
1 | authorities; for grounds, centers, buildings, and parking. | ||||||
2 | (70 ILCS 200/5-35); Civic Center Code; Aledo Civic Center | ||||||
3 | Authority; for grounds, centers, buildings, and parking. | ||||||
4 | (70 ILCS 200/10-15); Civic Center Code; Aurora Metropolitan | ||||||
5 | Exposition, Auditorium and Office Building Authority; for | ||||||
6 | grounds, centers, buildings, and parking. | ||||||
7 | (70 ILCS 200/15-40); Civic Center Code; Benton Civic Center | ||||||
8 | Authority; for grounds, centers, buildings, and parking. | ||||||
9 | (70 ILCS 200/20-15); Civic Center Code; Bloomington Civic | ||||||
10 | Center Authority; for grounds, centers, buildings, and | ||||||
11 | parking. | ||||||
12 | (70 ILCS 200/35-35); Civic Center Code; Brownstown Park | ||||||
13 | District Civic Center Authority; for grounds, centers, | ||||||
14 | buildings, and parking. | ||||||
15 | (70 ILCS 200/40-35); Civic Center Code; Carbondale Civic | ||||||
16 | Center Authority; for grounds, centers, buildings, and | ||||||
17 | parking. | ||||||
18 | (70 ILCS 200/55-60); Civic Center Code; Chicago South Civic | ||||||
19 | Center Authority; for grounds, centers, buildings, and | ||||||
20 | parking. | ||||||
21 | (70 ILCS 200/60-30); Civic Center Code; Collinsville | ||||||
22 | Metropolitan Exposition, Auditorium and Office Building | ||||||
23 | Authority; for grounds, centers, buildings, and parking. | ||||||
24 | (70 ILCS 200/70-35); Civic Center Code; Crystal Lake Civic | ||||||
25 | Center Authority; for grounds, centers, buildings, and | ||||||
26 | parking. |
| |||||||
| |||||||
1 | (70 ILCS 200/75-20); Civic Center Code; Decatur Metropolitan | ||||||
2 | Exposition, Auditorium and Office Building Authority; for | ||||||
3 | grounds, centers, buildings, and parking. | ||||||
4 | (70 ILCS 200/80-15); Civic Center Code; DuPage County | ||||||
5 | Metropolitan Exposition, Auditorium and Office Building | ||||||
6 | Authority; for grounds, centers, buildings, and parking. | ||||||
7 | (70 ILCS 200/85-35); Civic Center Code; Elgin Metropolitan | ||||||
8 | Exposition, Auditorium and Office Building Authority; for | ||||||
9 | grounds, centers, buildings, and parking. | ||||||
10 | (70 ILCS 200/95-25); Civic Center Code; Herrin Metropolitan | ||||||
11 | Exposition, Auditorium and Office Building Authority; for | ||||||
12 | grounds, centers, buildings, and parking. | ||||||
13 | (70 ILCS 200/110-35); Civic Center Code; Illinois Valley Civic | ||||||
14 | Center Authority; for grounds, centers, buildings, and | ||||||
15 | parking. | ||||||
16 | (70 ILCS 200/115-35); Civic Center Code; Jasper County Civic | ||||||
17 | Center Authority; for grounds, centers, buildings, and | ||||||
18 | parking. | ||||||
19 | (70 ILCS 200/120-25); Civic Center Code; Jefferson County | ||||||
20 | Metropolitan Exposition, Auditorium and Office Building | ||||||
21 | Authority; for grounds, centers, buildings, and parking. | ||||||
22 | (70 ILCS 200/125-15); Civic Center Code; Jo Daviess County | ||||||
23 | Civic Center Authority; for grounds, centers, buildings, | ||||||
24 | and parking. | ||||||
25 | (70 ILCS 200/130-30); Civic Center Code; Katherine Dunham | ||||||
26 | Metropolitan Exposition, Auditorium and Office Building |
| |||||||
| |||||||
1 | Authority; for grounds, centers, buildings, and parking. | ||||||
2 | (70 ILCS 200/145-35); Civic Center Code; Marengo Civic Center | ||||||
3 | Authority; for grounds, centers, buildings, and parking. | ||||||
4 | (70 ILCS 200/150-35); Civic Center Code; Mason County Civic | ||||||
5 | Center Authority; for grounds, centers, buildings, and | ||||||
6 | parking. | ||||||
7 | (70 ILCS 200/155-15); Civic Center Code; Matteson Metropolitan | ||||||
8 | Civic Center Authority; for grounds, centers, buildings, | ||||||
9 | and parking. | ||||||
10 | (70 ILCS 200/160-35); Civic Center Code; Maywood Civic Center | ||||||
11 | Authority; for grounds, centers, buildings, and parking. | ||||||
12 | (70 ILCS 200/165-35); Civic Center Code; Melrose Park | ||||||
13 | Metropolitan Exposition Auditorium and Office Building | ||||||
14 | Authority; for grounds, centers, buildings, and parking. | ||||||
15 | (70 ILCS 200/170-20); Civic Center Code; certain Metropolitan | ||||||
16 | Exposition, Auditorium and Office Building Authorities; | ||||||
17 | for general purposes. | ||||||
18 | (70 ILCS 200/180-35); Civic Center Code; Normal Civic Center | ||||||
19 | Authority; for grounds, centers, buildings, and parking. | ||||||
20 | (70 ILCS 200/185-15); Civic Center Code; Oak Park Civic Center | ||||||
21 | Authority; for grounds, centers, buildings, and parking. | ||||||
22 | (70 ILCS 200/195-35); Civic Center Code; Ottawa Civic Center | ||||||
23 | Authority; for grounds, centers, buildings, and parking. | ||||||
24 | (70 ILCS 200/200-15); Civic Center Code; Pekin Civic Center | ||||||
25 | Authority; for grounds, centers, buildings, and parking. | ||||||
26 | (70 ILCS 200/205-15); Civic Center Code; Peoria Civic Center |
| |||||||
| |||||||
1 | Authority; for grounds, centers, buildings, and parking. | ||||||
2 | (70 ILCS 200/210-35); Civic Center Code; Pontiac Civic Center | ||||||
3 | Authority; for grounds, centers, buildings, and parking. | ||||||
4 | (70 ILCS 200/215-15); Civic Center Code; Illinois Quad City | ||||||
5 | Civic Center Authority; for grounds, centers, buildings, | ||||||
6 | and parking. | ||||||
7 | (70 ILCS 200/220-30); Civic Center Code; Quincy Metropolitan | ||||||
8 | Exposition, Auditorium and Office Building Authority; for | ||||||
9 | grounds, centers, buildings, and parking. | ||||||
10 | (70 ILCS 200/225-35); Civic Center Code; Randolph County Civic | ||||||
11 | Center Authority; for grounds, centers, buildings, and | ||||||
12 | parking. | ||||||
13 | (70 ILCS 200/230-35); Civic Center Code; River Forest | ||||||
14 | Metropolitan Exposition, Auditorium and Office Building | ||||||
15 | Authority; for grounds, centers, buildings, and parking. | ||||||
16 | (70 ILCS 200/235-40); Civic Center Code; Riverside Civic | ||||||
17 | Center Authority; for grounds, centers, buildings, and | ||||||
18 | parking. | ||||||
19 | (70 ILCS 200/245-35); Civic Center Code; Salem Civic Center | ||||||
20 | Authority; for grounds, centers, buildings, and parking. | ||||||
21 | (70 ILCS 200/255-20); Civic Center Code; Springfield | ||||||
22 | Metropolitan Exposition and Auditorium Authority; for | ||||||
23 | grounds, centers, and parking. | ||||||
24 | (70 ILCS 200/260-35); Civic Center Code; Sterling Metropolitan | ||||||
25 | Exposition, Auditorium and Office Building Authority; for | ||||||
26 | grounds, centers, buildings, and parking. |
| |||||||
| |||||||
1 | (70 ILCS 200/265-20); Civic Center Code; Vermilion County | ||||||
2 | Metropolitan Exposition, Auditorium and Office Building | ||||||
3 | Authority; for grounds, centers, buildings, and parking. | ||||||
4 | (70 ILCS 200/270-35); Civic Center Code; Waukegan Civic Center | ||||||
5 | Authority; for grounds, centers, buildings, and parking. | ||||||
6 | (70 ILCS 200/275-35); Civic Center Code; West Frankfort Civic | ||||||
7 | Center Authority; for grounds, centers, buildings, and | ||||||
8 | parking. | ||||||
9 | (70 ILCS 200/280-20); Civic Center Code; Will County | ||||||
10 | Metropolitan Exposition and Auditorium Authority; for | ||||||
11 | grounds, centers, and parking. | ||||||
12 | (70 ILCS 210/5); Metropolitan Pier and Exposition Authority | ||||||
13 | Act; Metropolitan Pier and Exposition Authority; for | ||||||
14 | general purposes, including quick-take power. | ||||||
15 | (70 ILCS 405/22.04); Soil and Water Conservation Districts | ||||||
16 | Act; soil and water conservation districts; for general | ||||||
17 | purposes. | ||||||
18 | (70 ILCS 410/10 and 410/12); Conservation District Act; | ||||||
19 | conservation districts; for open space, wildland, scenic | ||||||
20 | roadway, pathway, outdoor recreation, or other | ||||||
21 | conservation benefits. | ||||||
22 | (70 ILCS 503/25); Chanute-Rantoul National Aviation Center | ||||||
23 | Redevelopment Commission Act; Chanute-Rantoul National | ||||||
24 | Aviation Center Redevelopment Commission; for general | ||||||
25 | purposes. | ||||||
26 | (70 ILCS 507/15); Fort Sheridan Redevelopment Commission Act; |
| |||||||
| |||||||
1 | Fort Sheridan Redevelopment Commission; for general | ||||||
2 | purposes or to carry out comprehensive or redevelopment | ||||||
3 | plans. | ||||||
4 | (70 ILCS 520/8); Southwestern Illinois Development Authority | ||||||
5 | Act; Southwestern Illinois Development Authority; for | ||||||
6 | general purposes, including quick-take power. | ||||||
7 | (70 ILCS 605/4-17 and 605/5-7); Illinois Drainage Code; | ||||||
8 | drainage districts; for general purposes. | ||||||
9 | (70 ILCS 615/5 and 615/6); Chicago Drainage District Act; | ||||||
10 | corporate authorities; for construction and maintenance of | ||||||
11 | works. | ||||||
12 | (70 ILCS 705/10); Fire Protection District Act; fire | ||||||
13 | protection districts; for general purposes. | ||||||
14 | (70 ILCS 750/20); Flood Prevention District Act; flood | ||||||
15 | prevention districts; for general purposes. | ||||||
16 | (70 ILCS 805/6); Downstate Forest Preserve District Act; | ||||||
17 | certain forest preserve districts; for general purposes. | ||||||
18 | (70 ILCS 805/18.8); Downstate Forest Preserve District Act; | ||||||
19 | certain forest preserve districts; for recreational and | ||||||
20 | cultural facilities. | ||||||
21 | (70 ILCS 810/8); Cook County Forest Preserve District Act; | ||||||
22 | Forest Preserve District of Cook County; for general | ||||||
23 | purposes. | ||||||
24 | (70 ILCS 810/38); Cook County Forest Preserve District Act; | ||||||
25 | Forest Preserve District of Cook County; for recreational | ||||||
26 | facilities. |
| |||||||
| |||||||
1 | (70 ILCS 910/15 and 910/16); Hospital District Law; hospital | ||||||
2 | districts; for hospitals or hospital facilities. | ||||||
3 | (70 ILCS 915/3); Illinois Medical District Act; Illinois | ||||||
4 | Medical District Commission; for general purposes. | ||||||
5 | (70 ILCS 915/4.5); Illinois Medical District Act; Illinois | ||||||
6 | Medical District Commission; quick-take power for the | ||||||
7 | Illinois State Police Forensic Science Laboratory | ||||||
8 | (obsolete). | ||||||
9 | (70 ILCS 920/5); Tuberculosis Sanitarium District Act; | ||||||
10 | tuberculosis sanitarium districts; for tuberculosis | ||||||
11 | sanitariums. | ||||||
12 | (70 ILCS 925/20); Mid-Illinois Medical District Act; | ||||||
13 | Mid-Illinois Medical District; for general purposes. | ||||||
14 | (70 ILCS 930/20); Mid-America Medical District Act; | ||||||
15 | Mid-America Medical District Commission; for general | ||||||
16 | purposes. | ||||||
17 | (70 ILCS 935/20); Roseland Community Medical District Act; | ||||||
18 | medical district; for general purposes. | ||||||
19 | (70 ILCS 1005/7); Mosquito Abatement District Act; mosquito | ||||||
20 | abatement districts; for general purposes. | ||||||
21 | (70 ILCS 1105/8); Museum District Act; museum districts; for | ||||||
22 | general purposes. | ||||||
23 | (70 ILCS 1205/7-1); Park District Code; park districts; for | ||||||
24 | streets and other purposes. | ||||||
25 | (70 ILCS 1205/8-1); Park District Code; park districts; for | ||||||
26 | parks. |
| |||||||
| |||||||
1 | (70 ILCS 1205/9-2 and 1205/9-4); Park District Code; park | ||||||
2 | districts; for airports and landing fields. | ||||||
3 | (70 ILCS 1205/11-2 and 1205/11-3); Park District Code; park | ||||||
4 | districts; for State land abutting public water and | ||||||
5 | certain access rights. | ||||||
6 | (70 ILCS 1205/11.1-3); Park District Code; park districts; for | ||||||
7 | harbors. | ||||||
8 | (70 ILCS 1225/2); Park Commissioners Land Condemnation Act; | ||||||
9 | park districts; for street widening. | ||||||
10 | (70 ILCS 1230/1 and 1230/1-a); Park Commissioners Water | ||||||
11 | Control Act; park districts; for parks, boulevards, | ||||||
12 | driveways, parkways, viaducts, bridges, or tunnels. | ||||||
13 | (70 ILCS 1250/2); Park Commissioners Street Control (1889) | ||||||
14 | Act; park districts; for boulevards or driveways. | ||||||
15 | (70 ILCS 1290/1); Park District and Municipal Aquarium and | ||||||
16 | Museum Act; municipalities or park districts; for | ||||||
17 | aquariums or museums. | ||||||
18 | (70 ILCS 1305/2); Park District Airport Zoning Act; park | ||||||
19 | districts; for restriction of the height of structures. | ||||||
20 | (70 ILCS 1310/5); Park District Elevated Highway Act; park | ||||||
21 | districts; for elevated highways. | ||||||
22 | (70 ILCS 1505/15); Chicago Park District Act; Chicago Park | ||||||
23 | District; for parks and other purposes. | ||||||
24 | (70 ILCS 1505/25.1); Chicago Park District Act; Chicago Park | ||||||
25 | District; for parking lots or garages. | ||||||
26 | (70 ILCS 1505/26.3); Chicago Park District Act; Chicago Park |
| |||||||
| |||||||
1 | District; for harbors. | ||||||
2 | (70 ILCS 1570/5); Lincoln Park Commissioners Land Condemnation | ||||||
3 | Act; Lincoln Park Commissioners; for land and interests in | ||||||
4 | land, including riparian rights. | ||||||
5 | (70 ILCS 1801/30); Alexander-Cairo Port District Act; | ||||||
6 | Alexander-Cairo Port District; for general purposes. | ||||||
7 | (70 ILCS 1805/8); Havana Regional Port District Act; Havana | ||||||
8 | Regional Port District; for general purposes. | ||||||
9 | (70 ILCS 1810/7); Illinois International Port District Act; | ||||||
10 | Illinois International Port District; for general | ||||||
11 | purposes. | ||||||
12 | (70 ILCS 1815/13); Illinois Valley Regional Port District Act; | ||||||
13 | Illinois Valley Regional Port District; for general | ||||||
14 | purposes. | ||||||
15 | (70 ILCS 1820/4); Jackson-Union Counties Regional Port | ||||||
16 | District Act; Jackson-Union Counties Regional Port | ||||||
17 | District; for removal of airport hazards or reduction of | ||||||
18 | the height of objects or structures. | ||||||
19 | (70 ILCS 1820/5); Jackson-Union Counties Regional Port | ||||||
20 | District Act; Jackson-Union Counties Regional Port | ||||||
21 | District; for general purposes. | ||||||
22 | (70 ILCS 1825/4.9); Joliet Regional Port District Act; Joliet | ||||||
23 | Regional Port District; for removal of airport hazards. | ||||||
24 | (70 ILCS 1825/4.10); Joliet Regional Port District Act; Joliet | ||||||
25 | Regional Port District; for reduction of the height of | ||||||
26 | objects or structures. |
| |||||||
| |||||||
1 | (70 ILCS 1825/4.18); Joliet Regional Port District Act; Joliet | ||||||
2 | Regional Port District; for removal of hazards from ports | ||||||
3 | and terminals. | ||||||
4 | (70 ILCS 1825/5); Joliet Regional Port District Act; Joliet | ||||||
5 | Regional Port District; for general purposes. | ||||||
6 | (70 ILCS 1830/7.1); Kaskaskia Regional Port District Act; | ||||||
7 | Kaskaskia Regional Port District; for removal of hazards | ||||||
8 | from ports and terminals. | ||||||
9 | (70 ILCS 1830/14); Kaskaskia Regional Port District Act; | ||||||
10 | Kaskaskia Regional Port District; for general purposes. | ||||||
11 | (70 ILCS 1831/30); Massac-Metropolis Port District Act; | ||||||
12 | Massac-Metropolis Port District; for general purposes. | ||||||
13 | (70 ILCS 1835/5.10); Mt. Carmel Regional Port District Act; | ||||||
14 | Mt. Carmel Regional Port District; for removal of airport | ||||||
15 | hazards. | ||||||
16 | (70 ILCS 1835/5.11); Mt. Carmel Regional Port District Act; | ||||||
17 | Mt. Carmel Regional Port District; for reduction of the | ||||||
18 | height of objects or structures. | ||||||
19 | (70 ILCS 1835/6); Mt. Carmel Regional Port District Act; Mt. | ||||||
20 | Carmel Regional Port District; for general purposes. | ||||||
21 | (70 ILCS 1837/30); Ottawa Port District Act; Ottawa Port | ||||||
22 | District; for general purposes. | ||||||
23 | (70 ILCS 1845/4.9); Seneca Regional Port District Act; Seneca | ||||||
24 | Regional Port District; for removal of airport hazards. | ||||||
25 | (70 ILCS 1845/4.10); Seneca Regional Port District Act; Seneca | ||||||
26 | Regional Port District; for reduction of the height of |
| |||||||
| |||||||
1 | objects or structures. | ||||||
2 | (70 ILCS 1845/5); Seneca Regional Port District Act; Seneca | ||||||
3 | Regional Port District; for general purposes. | ||||||
4 | (70 ILCS 1850/4); Shawneetown Regional Port District Act; | ||||||
5 | Shawneetown Regional Port District; for removal of airport | ||||||
6 | hazards or reduction of the height of objects or | ||||||
7 | structures. | ||||||
8 | (70 ILCS 1850/5); Shawneetown Regional Port District Act; | ||||||
9 | Shawneetown Regional Port District; for general purposes. | ||||||
10 | (70 ILCS 1855/4); Southwest Regional Port District Act; | ||||||
11 | Southwest Regional Port District; for removal of airport | ||||||
12 | hazards or reduction of the height of objects or | ||||||
13 | structures. | ||||||
14 | (70 ILCS 1855/5); Southwest Regional Port District Act; | ||||||
15 | Southwest Regional Port District; for general purposes. | ||||||
16 | (70 ILCS 1860/4); Tri-City Regional Port District Act; | ||||||
17 | Tri-City Regional Port District; for removal of airport | ||||||
18 | hazards. | ||||||
19 | (70 ILCS 1860/5); Tri-City Regional Port District Act; | ||||||
20 | Tri-City Regional Port District; for the development of | ||||||
21 | facilities. | ||||||
22 | (70 ILCS 1863/11); Upper Mississippi River International Port | ||||||
23 | District Act; Upper Mississippi River International Port | ||||||
24 | District; for general purposes. | ||||||
25 | (70 ILCS 1865/4.9); Waukegan Port District Act; Waukegan Port | ||||||
26 | District; for removal of airport hazards. |
| |||||||
| |||||||
1 | (70 ILCS 1865/4.10); Waukegan Port District Act; Waukegan Port | ||||||
2 | District; for restricting the height of objects or | ||||||
3 | structures. | ||||||
4 | (70 ILCS 1865/5); Waukegan Port District Act; Waukegan Port | ||||||
5 | District; for the development of facilities. | ||||||
6 | (70 ILCS 1870/8); White County Port District Act; White County | ||||||
7 | Port District; for the development of facilities. | ||||||
8 | (70 ILCS 1905/16); Railroad Terminal Authority Act; Railroad | ||||||
9 | Terminal Authority (Chicago); for general purposes. | ||||||
10 | (70 ILCS 1915/25); Grand Avenue Railroad Relocation Authority | ||||||
11 | Act; Grand Avenue Railroad Relocation Authority; for | ||||||
12 | general purposes, including quick-take power (now | ||||||
13 | obsolete). | ||||||
14 | (70 ILCS 1935/25); Elmwood Park Grade Separation Authority | ||||||
15 | Act; Elmwood Park Grade Separation Authority; for general | ||||||
16 | purposes. | ||||||
17 | (70 ILCS 2105/9b); River Conservancy Districts Act; river | ||||||
18 | conservancy districts; for general purposes. | ||||||
19 | (70 ILCS 2105/10a); River Conservancy Districts Act; river | ||||||
20 | conservancy districts; for corporate purposes. | ||||||
21 | (70 ILCS 2205/15); Sanitary District Act of 1907; sanitary | ||||||
22 | districts; for corporate purposes. | ||||||
23 | (70 ILCS 2205/18); Sanitary District Act of 1907; sanitary | ||||||
24 | districts; for improvements and works. | ||||||
25 | (70 ILCS 2205/19); Sanitary District Act of 1907; sanitary | ||||||
26 | districts; for access to property. |
| |||||||
| |||||||
1 | (70 ILCS 2305/8); North Shore Water Reclamation District Act; | ||||||
2 | North Shore Water Reclamation District; for corporate | ||||||
3 | purposes. | ||||||
4 | (70 ILCS 2305/15); North Shore Water Reclamation District Act; | ||||||
5 | North Shore Water Reclamation District; for improvements. | ||||||
6 | (70 ILCS 2405/7.9); Sanitary District Act of 1917; Sanitary | ||||||
7 | District of Decatur; for carrying out agreements to sell, | ||||||
8 | convey, or disburse treated wastewater to a private | ||||||
9 | entity. | ||||||
10 | (70 ILCS 2405/8); Sanitary District Act of 1917; sanitary | ||||||
11 | districts; for corporate purposes. | ||||||
12 | (70 ILCS 2405/15); Sanitary District Act of 1917; sanitary | ||||||
13 | districts; for improvements. | ||||||
14 | (70 ILCS 2405/16.9 and 2405/16.10); Sanitary District Act of | ||||||
15 | 1917; sanitary districts; for waterworks. | ||||||
16 | (70 ILCS 2405/17.2); Sanitary District Act of 1917; sanitary | ||||||
17 | districts; for public sewer and water utility treatment | ||||||
18 | works. | ||||||
19 | (70 ILCS 2405/18); Sanitary District Act of 1917; sanitary | ||||||
20 | districts; for dams or other structures to regulate water | ||||||
21 | flow. | ||||||
22 | (70 ILCS 2605/8); Metropolitan Water Reclamation District Act; | ||||||
23 | Metropolitan Water Reclamation District; for corporate | ||||||
24 | purposes. | ||||||
25 | (70 ILCS 2605/16); Metropolitan Water Reclamation District | ||||||
26 | Act; Metropolitan Water Reclamation District; quick-take |
| |||||||
| |||||||
1 | power for improvements. | ||||||
2 | (70 ILCS 2605/17); Metropolitan Water Reclamation District | ||||||
3 | Act; Metropolitan Water Reclamation District; for bridges. | ||||||
4 | (70 ILCS 2605/35); Metropolitan Water Reclamation District | ||||||
5 | Act; Metropolitan Water Reclamation District; for widening | ||||||
6 | and deepening a navigable stream. | ||||||
7 | (70 ILCS 2805/10); Sanitary District Act of 1936; sanitary | ||||||
8 | districts; for corporate purposes. | ||||||
9 | (70 ILCS 2805/24); Sanitary District Act of 1936; sanitary | ||||||
10 | districts; for improvements. | ||||||
11 | (70 ILCS 2805/26i and 2805/26j); Sanitary District Act of | ||||||
12 | 1936; sanitary districts; for drainage systems. | ||||||
13 | (70 ILCS 2805/27); Sanitary District Act of 1936; sanitary | ||||||
14 | districts; for dams or other structures to regulate water | ||||||
15 | flow. | ||||||
16 | (70 ILCS 2805/32k); Sanitary District Act of 1936; sanitary | ||||||
17 | districts; for water supply. | ||||||
18 | (70 ILCS 2805/32l); Sanitary District Act of 1936; sanitary | ||||||
19 | districts; for waterworks. | ||||||
20 | (70 ILCS 2905/2-7); Metro-East Sanitary District Act of 1974; | ||||||
21 | Metro-East Sanitary District; for corporate purposes. | ||||||
22 | (70 ILCS 2905/2-8); Metro-East Sanitary District Act of 1974; | ||||||
23 | Metro-East Sanitary District; for access to property. | ||||||
24 | (70 ILCS 3010/10); Sanitary District Revenue Bond Act; | ||||||
25 | sanitary districts; for sewerage systems. | ||||||
26 | (70 ILCS 3205/12); Illinois Sports Facilities Authority Act; |
| |||||||
| |||||||
1 | Illinois Sports Facilities Authority; quick-take power for | ||||||
2 | its corporate purposes (obsolete). | ||||||
3 | (70 ILCS 3405/16); Surface Water Protection District Act; | ||||||
4 | surface water protection districts; for corporate | ||||||
5 | purposes. | ||||||
6 | (70 ILCS 3605/7); Metropolitan Transit Authority Act; Chicago | ||||||
7 | Transit Authority; for transportation systems. | ||||||
8 | (70 ILCS 3605/8); Metropolitan Transit Authority Act; Chicago | ||||||
9 | Transit Authority; for general purposes. | ||||||
10 | (70 ILCS 3605/10); Metropolitan Transit Authority Act; Chicago | ||||||
11 | Transit Authority; for general purposes, including | ||||||
12 | railroad property. | ||||||
13 | (70 ILCS 3610/3 and 3610/5); Local Mass Transit District Act; | ||||||
14 | local mass transit districts; for general purposes. | ||||||
15 | (70 ILCS 3615/2.13); Regional Transportation Authority Act; | ||||||
16 | Regional Transportation Authority; for general purposes. | ||||||
17 | (70 ILCS 3705/8 and 3705/12); Public Water District Act; | ||||||
18 | public water districts; for waterworks. | ||||||
19 | (70 ILCS 3705/23a); Public Water District Act; public water | ||||||
20 | districts; for sewerage properties. | ||||||
21 | (70 ILCS 3705/23e); Public Water District Act; public water | ||||||
22 | districts; for combined waterworks and sewerage systems. | ||||||
23 | (70 ILCS 3715/6); Water Authorities Act; water authorities; | ||||||
24 | for facilities to ensure adequate water supply. | ||||||
25 | (70 ILCS 3715/27); Water Authorities Act; water authorities; | ||||||
26 | for access to property. |
| |||||||
| |||||||
1 | (75 ILCS 5/4-7); Illinois Local Library Act; boards of library | ||||||
2 | trustees; for library buildings. | ||||||
3 | (75 ILCS 16/30-55.80); Public Library District Act of 1991; | ||||||
4 | public library districts; for general purposes. | ||||||
5 | (75 ILCS 65/1 and 65/3); Libraries in Parks Act; corporate | ||||||
6 | authorities of city or park district, or board of park | ||||||
7 | commissioners; for free public library buildings. | ||||||
8 | (Source: Incorporates 98-564, eff. 8-27-13; P.A. 98-756, eff. | ||||||
9 | 7-16-14; 99-669, eff. 7-29-16.) | ||||||
10 | ARTICLE 25. HISTORIC RESIDENCE | ||||||
11 | Section 25-1. The Property Tax Code is amended by changing | ||||||
12 | Sections 10-40 and 10-50 as follows: | ||||||
13 | (35 ILCS 200/10-40) | ||||||
14 | Sec. 10-40. Historic Residence Assessment Freeze Law; | ||||||
15 | definitions. This Section and Sections 10-45 through 10-85 may | ||||||
16 | be cited as the Historic Residence Assessment Freeze Law. As | ||||||
17 | used in this Section and Sections 10-45 through 10-85: | ||||||
18 | (a) "Director" means the Director of Historic | ||||||
19 | Preservation. | ||||||
20 | (b) "Approved county or municipal landmark ordinance" | ||||||
21 | means a county or municipal ordinance approved by the | ||||||
22 | Director. | ||||||
23 | (c) "Historic building" means an owner-occupied single |
| |||||||
| |||||||
1 | family residence or an owner-occupied multi-family | ||||||
2 | residence and the tract, lot or parcel upon which it is | ||||||
3 | located, or a building or buildings owned and operated as | ||||||
4 | a cooperative, if: | ||||||
5 | (1) individually listed on the National Register | ||||||
6 | of Historic Places or the Illinois Register of | ||||||
7 | Historic Places; | ||||||
8 | (2) individually designated pursuant to an | ||||||
9 | approved county or municipal landmark ordinance; or | ||||||
10 | (3) within a district listed on the National | ||||||
11 | Register of Historic Places or designated pursuant to | ||||||
12 | an approved county or municipal landmark ordinance, if | ||||||
13 | the Director determines that the building is of | ||||||
14 | historic significance to the district in which it is | ||||||
15 | located. | ||||||
16 | Historic building does not mean an individual unit of a | ||||||
17 | cooperative. | ||||||
18 | (d) "Assessment officer" means the chief county | ||||||
19 | assessment officer. | ||||||
20 | (e) "Certificate of rehabilitation" means the | ||||||
21 | certificate issued by the Director upon the renovation, | ||||||
22 | restoration, preservation or rehabilitation of an historic | ||||||
23 | building under this Code. | ||||||
24 | (f) "Rehabilitation period" means the period of time | ||||||
25 | necessary to renovate, restore, preserve or rehabilitate | ||||||
26 | an historic building as determined by the Director. |
| |||||||
| |||||||
1 | (g) "Standards for rehabilitation" means the Secretary | ||||||
2 | of Interior's standards for rehabilitation as promulgated | ||||||
3 | by the U.S. Department of the Interior. | ||||||
4 | (h) "Fair cash value" means the fair cash value of the | ||||||
5 | historic building, as finally determined for that year by | ||||||
6 | the assessment officer, board of review, Property Tax | ||||||
7 | Appeal Board, or court on the basis of the assessment | ||||||
8 | officer's property record card , representing the value of | ||||||
9 | the property prior to the commencement of rehabilitation | ||||||
10 | without consideration of any reduction reflecting value | ||||||
11 | during the rehabilitation work. The changes made to this | ||||||
12 | Section by this amendatory Act of the 103rd General | ||||||
13 | Assembly are declarative of existing law and shall not be | ||||||
14 | construed as a new enactment. | ||||||
15 | (i) "Base year valuation" means the fair cash value of | ||||||
16 | the historic building for the year in which the | ||||||
17 | rehabilitation period begins but prior to the commencement | ||||||
18 | of the rehabilitation and does not include any reduction | ||||||
19 | in value during the rehabilitation work. | ||||||
20 | (j) "Adjustment in value" means the difference for any | ||||||
21 | year between the then current fair cash value and the base | ||||||
22 | year valuation. | ||||||
23 | (k) "Eight-year valuation period" means the 8 years | ||||||
24 | from the date of the issuance of the certificate of | ||||||
25 | rehabilitation. | ||||||
26 | (l) "Adjustment valuation period" means the 4 years |
| |||||||
| |||||||
1 | following the 8 year valuation period. | ||||||
2 | (m) "Substantial rehabilitation" means interior or | ||||||
3 | exterior rehabilitation work that preserves the historic | ||||||
4 | building in a manner that significantly improves its | ||||||
5 | condition. | ||||||
6 | (n) "Approved local government" means a local | ||||||
7 | government that has been certified by the Director as: | ||||||
8 | (1) enforcing appropriate legislation for the | ||||||
9 | designation of historic buildings; | ||||||
10 | (2) having established an adequate and qualified | ||||||
11 | historic review commission; | ||||||
12 | (3) maintaining a system for the survey and | ||||||
13 | inventory of historic properties; | ||||||
14 | (4) providing for adequate public participation in | ||||||
15 | the local historic preservation program; and | ||||||
16 | (5) maintaining a system for reviewing | ||||||
17 | applications under this Section in accordance with | ||||||
18 | rules and regulations promulgated by the Director. | ||||||
19 | (o) "Cooperative" means a building or buildings and | ||||||
20 | the tract, lot, or parcel on which the building or | ||||||
21 | buildings are located, if the building or buildings are | ||||||
22 | devoted to residential uses by the owners and fee title to | ||||||
23 | the land and building or buildings is owned by a | ||||||
24 | corporation or other legal entity in which the | ||||||
25 | shareholders or other co-owners each also have a long-term | ||||||
26 | proprietary lease or other long-term arrangement of |
| |||||||
| |||||||
1 | exclusive possession for a specific unit of occupancy | ||||||
2 | space located within the same building or buildings. | ||||||
3 | (p) "Owner", in the case of a cooperative, means the | ||||||
4 | Association. | ||||||
5 | (q) "Association", in the case of a cooperative, means | ||||||
6 | the entity responsible for the administration of a | ||||||
7 | cooperative, which entity may be incorporated or | ||||||
8 | unincorporated, profit or nonprofit. | ||||||
9 | (r) "Owner-occupied single family residence" means a | ||||||
10 | residence in which the title holder of record (i) holds | ||||||
11 | fee simple ownership and (ii) occupies the property as | ||||||
12 | his, her, or their principal residence. | ||||||
13 | (s) "Owner-occupied multi-family residence" means | ||||||
14 | residential property comprised of not more than 6 living | ||||||
15 | units in which the title holder of record (i) holds fee | ||||||
16 | simple ownership and (ii) occupies one unit as his, her, | ||||||
17 | or their principal residence. The remaining units may be | ||||||
18 | leased. | ||||||
19 | The changes made to this Section by this amendatory Act of | ||||||
20 | the 91st General Assembly are declarative of existing law and | ||||||
21 | shall not be construed as a new enactment. | ||||||
22 | (Source: P.A. 90-114, eff. 1-1-98; 91-806, eff. 1-1-01.) | ||||||
23 | (35 ILCS 200/10-50) | ||||||
24 | Sec. 10-50. Valuation after 8 year valuation period. | ||||||
25 | (a) For the 4 years after the expiration of the 8-year |
| |||||||
| |||||||
1 | valuation period, the valuation for purposes of computing the | ||||||
2 | assessed valuation shall not exceed the following be as | ||||||
3 | follows : | ||||||
4 | For the first year, the base year valuation plus 25% | ||||||
5 | of the adjustment in value. | ||||||
6 | For the second year, the base year valuation plus 50% | ||||||
7 | of the adjustment in value. | ||||||
8 | For the third year, the base year valuation plus 75% | ||||||
9 | of the adjustment in value. | ||||||
10 | For the fourth year, the then current fair cash value. | ||||||
11 | (b) If the current fair cash value during the adjustment | ||||||
12 | valuation period is less than the base year valuation with the | ||||||
13 | applicable adjustment, the assessment shall be based on the | ||||||
14 | current fair cash value. The changes made to Section 10-50 by | ||||||
15 | this amendatory Act of the 103rd General Assembly are | ||||||
16 | declarative of existing law and shall not be construed as a new | ||||||
17 | enactment. | ||||||
18 | (Source: P.A. 82-1023; 88-455.) | ||||||
19 | ARTICLE 30. TOWNSHIP ASSESSORS | ||||||
20 | Section 30-5. The Property Tax Code is amended by changing | ||||||
21 | Sections 2-5 and 2-10 as follows: | ||||||
22 | (35 ILCS 200/2-5) | ||||||
23 | Sec. 2-5. Multi-township assessors. |
| |||||||
| |||||||
1 | (a) Qualified townships Townships with less than 1,000 | ||||||
2 | inhabitants shall not elect assessors for each township but | ||||||
3 | shall elect multi-township assessors. | ||||||
4 | (1) If 2 or more qualified townships townships with | ||||||
5 | less than 1,000 inhabitants are contiguous, one | ||||||
6 | multi-township assessor shall be elected to assess the | ||||||
7 | property in as many of the townships as are contiguous and | ||||||
8 | whose combined population exceeds the maximum population | ||||||
9 | amount is 1,000 or more inhabitants . | ||||||
10 | (2) If any qualified township of less than 1,000 | ||||||
11 | inhabitants is not contiguous to another qualified | ||||||
12 | township of less than 1,000 inhabitants , one | ||||||
13 | multi-township assessor shall be elected to assess the | ||||||
14 | property of that township and any other township to which | ||||||
15 | it is contiguous. | ||||||
16 | (b) As used in this Section: | ||||||
17 | "Maximum population amount" means: | ||||||
18 | (1) before the publication of population data from the | ||||||
19 | 2030 federal decennial census, 1,000 inhabitants; and | ||||||
20 | (2) on and after the publication of population data | ||||||
21 | from the 2030 federal decennial census, 3,000 inhabitants. | ||||||
22 | "Qualified township" means a township with a population | ||||||
23 | that does not exceed the maximum population amount. | ||||||
24 | (Source: P.A. 87-818; 88-455.) | ||||||
25 | (35 ILCS 200/2-10) |
| |||||||
| |||||||
1 | Sec. 2-10. Mandatory establishment of multi-township | ||||||
2 | assessment districts. Before August 1, 2002 and every 10 | ||||||
3 | years thereafter, the supervisor of assessments shall prepare | ||||||
4 | maps, by county, of the townships, indicating the number of | ||||||
5 | inhabitants and the equalized assessed valuation of each | ||||||
6 | township for the preceding year, within the counties under | ||||||
7 | township organization, and shall distribute a copy of that map | ||||||
8 | to the county board and to each township supervisor, board of | ||||||
9 | trustees, sitting township or multi-township assessor, and to | ||||||
10 | the Department. The map shall contain suggested multi-township | ||||||
11 | assessment districts for purposes of assessment. Upon receipt | ||||||
12 | of the maps, the boards of trustees shall determine | ||||||
13 | separately, by majority vote, if the suggested multi-township | ||||||
14 | districts are acceptable. | ||||||
15 | The township boards of trustees may meet as a body to | ||||||
16 | discuss the suggested districts of which they would be a part. | ||||||
17 | Upon request of the township supervisor of any township, the | ||||||
18 | township supervisor of the township containing the most | ||||||
19 | population shall call the meeting, designating the time and | ||||||
20 | place, and shall act as temporary chairperson of the meeting | ||||||
21 | until a permanent chairperson is chosen from among the | ||||||
22 | township officials included in the call to the meeting. The | ||||||
23 | township assessors and supervisor of assessments may | ||||||
24 | participate in the meeting. Notice of the meeting shall be | ||||||
25 | given in the same manner as notice is required for township | ||||||
26 | meetings in the Township Code. The meeting shall be open to the |
| |||||||
| |||||||
1 | public and may be recessed from time to time. | ||||||
2 | If a multi-township assessment district is not acceptable | ||||||
3 | to any board of trustees, they shall so determine and further | ||||||
4 | determine an alternative multi-township assessment district. | ||||||
5 | The suggested or alternative multi-township assessment | ||||||
6 | district shall contain at least 2 qualified townships , as | ||||||
7 | defined in Section 2-5 and 1,000 or more inhabitants , shall | ||||||
8 | contain no less than the total area of any one township, shall | ||||||
9 | be contiguous to at least one other township in the | ||||||
10 | multi-township assessment district, and shall be located | ||||||
11 | within one county. For purposes of this Section only, | ||||||
12 | townships are contiguous if they share a common boundary line | ||||||
13 | or meet at any point. This amendatory Act of 1996 is not a new | ||||||
14 | enactment, but is declarative of existing law. | ||||||
15 | Before September 15, 2002 and every 10 years thereafter, | ||||||
16 | the respective boards of town trustees shall notify the | ||||||
17 | supervisor of assessments and the Department whether they have | ||||||
18 | accepted the suggested multi-township assessment district or | ||||||
19 | whether they have adopted an alternative district, and, in the | ||||||
20 | latter case, they shall include in the notification a | ||||||
21 | description or map, by township, of the alternative district. | ||||||
22 | Before October 1, 2002 and every 10 years thereafter, the | ||||||
23 | supervisor of assessments shall determine whether any | ||||||
24 | suggested or alternative multi-township assessment district | ||||||
25 | meets the conditions of this Section and Section 2-5. If any | ||||||
26 | township board of trustees fails to so notify the supervisor |
| |||||||
| |||||||
1 | of assessments and the Department as provided in this Section, | ||||||
2 | the township shall be part of the original suggested | ||||||
3 | multi-township assessment district. In any dispute between 2 | ||||||
4 | or more townships as to inclusion or exclusion of a township in | ||||||
5 | any one multi-township assessment district, the county board | ||||||
6 | shall hold a public hearing in the county seat and, as soon as | ||||||
7 | practicable thereafter, make a final determination as to the | ||||||
8 | composition of the district. It shall notify the Department of | ||||||
9 | the final determination before November 15, 2002 and every 10 | ||||||
10 | years thereafter. The Department shall promulgate the | ||||||
11 | multi-township assessment districts, file the same with the | ||||||
12 | Secretary of State as provided in the Illinois Administrative | ||||||
13 | Procedure Act and so notify the township supervisors, boards | ||||||
14 | of trustees and county clerks of the townships and counties | ||||||
15 | subject to this Section and Section 2-5. If the Department's | ||||||
16 | promulgation removes a township from a prior multi-township | ||||||
17 | assessment district, that township shall, within 30 days after | ||||||
18 | the effective date of the removal, receive a distribution of a | ||||||
19 | portion of the assets of the prior multi-township assessment | ||||||
20 | district according to the ratio of the total equalized | ||||||
21 | assessed valuation of all the taxable property in the township | ||||||
22 | to the total equalized assessed valuation of all the taxable | ||||||
23 | property in the prior multi-township assessment district. If a | ||||||
24 | township is removed from one multi-township assessment | ||||||
25 | district and made a part of another multi-township assessment | ||||||
26 | district, the district from which the township is removed |
| |||||||
| |||||||
1 | shall, within 30 days after the effective date of the removal, | ||||||
2 | cause the township's distribution under this paragraph to be | ||||||
3 | paid directly to the district of which the township is made a | ||||||
4 | part. A township receiving such a distribution (or a | ||||||
5 | multi-township assessment district receiving such a | ||||||
6 | distribution on behalf of a township that is made a part of | ||||||
7 | that district) shall use the proceeds from the distribution | ||||||
8 | only in connection with assessing real estate in the township | ||||||
9 | for tax purposes. | ||||||
10 | (Source: P.A. 88-455; incorporates 88-221; 88-670, eff. | ||||||
11 | 12-2-94; 89-502, eff. 6-28-96; 89-695, eff. 12-31-96.) | ||||||
12 | ARTICLE 40. PETROLEUM REFINERY | ||||||
13 | Section 40-1. The Property Tax Code is amended by changing | ||||||
14 | Sections 9-45 and 11-15 as follows: | ||||||
15 | (35 ILCS 200/9-45) | ||||||
16 | Sec. 9-45. Property index number system. The county clerk | ||||||
17 | in counties of 3,000,000 or more inhabitants and, subject to | ||||||
18 | the approval of the county board, the chief county assessment | ||||||
19 | officer or recorder, in counties of less than 3,000,000 | ||||||
20 | inhabitants, may establish a property index number system | ||||||
21 | under which property may be listed for purposes of assessment, | ||||||
22 | collection of taxes or automation of the office of the | ||||||
23 | recorder. The system may be adopted in addition to, or instead |
| |||||||
| |||||||
1 | of, the method of listing by legal description as provided in | ||||||
2 | Section 9-40. The system shall describe property by township, | ||||||
3 | section, block, and parcel or lot, and may cross-reference the | ||||||
4 | street or post office address, if any, and street code number, | ||||||
5 | if any. The county clerk, county treasurer, chief county | ||||||
6 | assessment officer or recorder may establish and maintain | ||||||
7 | cross indexes of numbers assigned under the system with the | ||||||
8 | complete legal description of the properties to which the | ||||||
9 | numbers relate. Index numbers shall be assigned by the county | ||||||
10 | clerk in counties of 3,000,000 or more inhabitants, and, at | ||||||
11 | the direction of the county board in counties with less than | ||||||
12 | 3,000,000 inhabitants, shall be assigned by the chief county | ||||||
13 | assessment officer or recorder. Tax maps of the county clerk, | ||||||
14 | county treasurer or chief county assessment officer shall | ||||||
15 | carry those numbers. The indexes shall be open to public | ||||||
16 | inspection and be made available to the public. Any property | ||||||
17 | index number system established prior to the effective date of | ||||||
18 | this Code shall remain valid. However, in counties with less | ||||||
19 | than 3,000,000 inhabitants, the system may be transferred to | ||||||
20 | another authority upon the approval of the county board. | ||||||
21 | Any real property used for a power generating or | ||||||
22 | automotive manufacturing facility located within a county of | ||||||
23 | less than 1,000,000 inhabitants, as to which litigation with | ||||||
24 | respect to its assessed valuation is pending or was pending as | ||||||
25 | of January 1, 1993, may be the subject of a real property tax | ||||||
26 | assessment settlement agreement among the taxpayer and taxing |
| |||||||
| |||||||
1 | districts in which it is situated. In addition, any real | ||||||
2 | property that is located in a county with fewer than 1,000,000 | ||||||
3 | inhabitants and (i) is used for natural gas extraction and | ||||||
4 | fractionation or olefin and polymer manufacturing or (ii) is | ||||||
5 | used for a petroleum refinery and (ii) located within a county | ||||||
6 | of less than 1,000,000 inhabitants may be the subject of a real | ||||||
7 | property tax assessment settlement agreement among the | ||||||
8 | taxpayer and taxing districts in which the property is | ||||||
9 | situated if litigation is or was pending as to its assessed | ||||||
10 | valuation as of January 1, 2003 or thereafter. Other | ||||||
11 | appropriate authorities, which may include county and State | ||||||
12 | boards or officials, may also be parties to such agreements. | ||||||
13 | Such agreements may include the assessment of the facility or | ||||||
14 | property for any years in dispute as well as for up to 10 years | ||||||
15 | in the future. Such agreements may provide for the settlement | ||||||
16 | of issues relating to the assessed value of the facility and | ||||||
17 | may provide for related payments, refunds, claims, credits | ||||||
18 | against taxes and liabilities in respect to past and future | ||||||
19 | taxes of taxing districts, including any fund created under | ||||||
20 | Section 20-35 of this Act, all implementing the settlement | ||||||
21 | agreement. Any such agreement may provide that parties thereto | ||||||
22 | agree not to challenge assessments as provided in the | ||||||
23 | agreement. An agreement entered into on or after January 1, | ||||||
24 | 1993 may provide for the classification of property that is | ||||||
25 | the subject of the agreement as real or personal during the | ||||||
26 | term of the agreement and thereafter. It may also provide that |
| |||||||
| |||||||
1 | taxing districts agree to reimburse the taxpayer for amounts | ||||||
2 | paid by the taxpayer in respect to taxes for the real property | ||||||
3 | which is the subject of the agreement to the extent levied by | ||||||
4 | those respective districts, over and above amounts which would | ||||||
5 | be due if the facility were to be assessed as provided in the | ||||||
6 | agreement. Such reimbursement may be provided in the agreement | ||||||
7 | to be made by credit against taxes of the taxpayer. No credits | ||||||
8 | shall be applied against taxes levied with respect to debt | ||||||
9 | service or lease payments of a taxing district. No referendum | ||||||
10 | approval or appropriation shall be required for such an | ||||||
11 | agreement or such credits and any such obligation shall not | ||||||
12 | constitute indebtedness of the taxing district for purposes of | ||||||
13 | any statutory limitation. The county collector shall treat | ||||||
14 | credited amounts as if they had been received by the collector | ||||||
15 | as taxes paid by the taxpayer and as if remitted to the | ||||||
16 | district. A county treasurer who is a party to such an | ||||||
17 | agreement may agree to hold amounts paid in escrow as provided | ||||||
18 | in the agreement for possible use for paying taxes until | ||||||
19 | conditions of the agreement are met and then to apply these | ||||||
20 | amounts as provided in the agreement. No such settlement | ||||||
21 | agreement shall be effective unless it shall have been | ||||||
22 | approved by the court in which such litigation is pending. Any | ||||||
23 | such agreement which has been entered into prior to adoption | ||||||
24 | of this amendatory Act of 1988 and which is contingent upon | ||||||
25 | enactment of authorizing legislation shall be binding and | ||||||
26 | enforceable. |
| |||||||
| |||||||
1 | (Source: P.A. 96-609, eff. 8-24-09.) | ||||||
2 | (35 ILCS 200/11-15) | ||||||
3 | Sec. 11-15. Method of valuation for pollution control | ||||||
4 | facilities. To determine 33 1/3% of the fair cash value of any | ||||||
5 | certified pollution control facility facilities in assessing | ||||||
6 | those facilities , the Department shall determine take into | ||||||
7 | consideration the actual or probable net earnings attributable | ||||||
8 | to the facilities in question, capitalized on the basis of | ||||||
9 | their productive earning value to their owner; the probable | ||||||
10 | net value that which could be realized by its their owner if | ||||||
11 | the facility facilities were removed and sold at a fair, | ||||||
12 | voluntary sale, giving due account to the expense of removal | ||||||
13 | and condition of the particular facility facilities in | ||||||
14 | question ; and other information as the Department may consider | ||||||
15 | as bearing on the fair cash value of the facilities to their | ||||||
16 | owner, consistent with the principles set forth in this | ||||||
17 | Section. For the purposes of this Code, earnings shall be | ||||||
18 | attributed to a pollution control facility only to the extent | ||||||
19 | that its operation results in the production of a commercially | ||||||
20 | saleable by-product or increases the production or reduces the | ||||||
21 | production costs of the products or services otherwise sold by | ||||||
22 | the owner of such facility . The assessed value of the facility | ||||||
23 | shall be 33/1/3% of the fair cash value of the facility. | ||||||
24 | (Source: P.A. 83-121; 88-455.) |
| |||||||
| |||||||
1 | ARTICLE 45. PTELL | ||||||
2 | Section 45-5. The Property Tax Code is amended by changing | ||||||
3 | Section 18-185 and by adding Section 18-190.3 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 | ||||||
24 | inhabitants. Beginning with the 1995 levy year, "taxing |
| |||||||
| |||||||
1 | district" includes only each non-home rule taxing district | ||||||
2 | subject to this Law before the 1995 levy year and each non-home | ||||||
3 | rule taxing district not subject to this Law before the 1995 | ||||||
4 | levy year having the majority of its 1994 equalized assessed | ||||||
5 | value in an affected county or counties. Beginning with the | ||||||
6 | levy year in which this Law becomes applicable to a taxing | ||||||
7 | district as provided in Section 18-213, "taxing district" also | ||||||
8 | includes those taxing districts made subject to this Law as | ||||||
9 | provided in Section 18-213. | ||||||
10 | "Aggregate extension" for taxing districts to which this | ||||||
11 | Law applied before the 1995 levy year means the annual | ||||||
12 | corporate extension for the taxing district and those special | ||||||
13 | purpose extensions that are made annually for the taxing | ||||||
14 | district, excluding special purpose extensions: (a) made for | ||||||
15 | the taxing district to pay interest or principal on general | ||||||
16 | obligation bonds that were approved by referendum; (b) made | ||||||
17 | for any taxing district to pay interest or principal on | ||||||
18 | general obligation bonds issued before October 1, 1991; (c) | ||||||
19 | made for any taxing district to pay interest or principal on | ||||||
20 | bonds issued to refund or continue to refund those bonds | ||||||
21 | issued before October 1, 1991; (d) made for any taxing | ||||||
22 | district to pay interest or principal on bonds issued to | ||||||
23 | refund or continue to refund bonds issued after October 1, | ||||||
24 | 1991 that were approved by referendum; (e) made for any taxing | ||||||
25 | district to pay interest or principal on revenue bonds issued | ||||||
26 | before October 1, 1991 for payment of which a property tax levy |
| |||||||
| |||||||
1 | or the full faith and credit of the unit of local government is | ||||||
2 | pledged; however, a tax for the payment of interest or | ||||||
3 | principal on those bonds shall be made only after the | ||||||
4 | governing body of the unit of local government finds that all | ||||||
5 | other sources for payment are insufficient to make those | ||||||
6 | payments; (f) made for payments under a building commission | ||||||
7 | lease when the lease payments are for the retirement of bonds | ||||||
8 | issued by the commission before October 1, 1991, to pay for the | ||||||
9 | building project; (g) made for payments due under installment | ||||||
10 | contracts entered into before October 1, 1991; (h) made for | ||||||
11 | payments of principal and interest on bonds issued under the | ||||||
12 | Metropolitan Water Reclamation District Act to finance | ||||||
13 | construction projects initiated before October 1, 1991; (i) | ||||||
14 | made for payments of principal and interest on limited bonds, | ||||||
15 | as defined in Section 3 of the Local Government Debt Reform | ||||||
16 | Act, in an amount not to exceed the debt service extension base | ||||||
17 | less the amount in items (b), (c), (e), and (h) of this | ||||||
18 | definition for non-referendum obligations, except obligations | ||||||
19 | initially issued pursuant to referendum; (j) made for payments | ||||||
20 | of principal and interest on bonds issued under Section 15 of | ||||||
21 | the Local Government Debt Reform Act; (k) made by a school | ||||||
22 | district that participates in the Special Education District | ||||||
23 | of Lake County, created by special education joint agreement | ||||||
24 | under Section 10-22.31 of the School Code, for payment of the | ||||||
25 | school district's share of the amounts required to be | ||||||
26 | contributed by the Special Education District of Lake County |
| |||||||
| |||||||
1 | to the Illinois Municipal Retirement Fund under Article 7 of | ||||||
2 | the Illinois Pension Code; the amount of any extension under | ||||||
3 | this item (k) shall be certified by the school district to the | ||||||
4 | county clerk; (l) made to fund expenses of providing joint | ||||||
5 | recreational programs for persons with disabilities under | ||||||
6 | Section 5-8 of the Park District Code or Section 11-95-14 of | ||||||
7 | the Illinois Municipal Code; (m) made for temporary relocation | ||||||
8 | loan repayment purposes pursuant to Sections 2-3.77 and | ||||||
9 | 17-2.2d of the School Code; (n) made for payment of principal | ||||||
10 | and interest on any bonds issued under the authority of | ||||||
11 | Section 17-2.2d of the School Code; (o) made for contributions | ||||||
12 | to a firefighter's pension fund created under Article 4 of the | ||||||
13 | Illinois Pension Code, to the extent of the amount certified | ||||||
14 | under item (5) of Section 4-134 of the Illinois Pension Code; | ||||||
15 | and (p) made for road purposes in the first year after a | ||||||
16 | township assumes the rights, powers, duties, assets, property, | ||||||
17 | liabilities, obligations, and responsibilities of a road | ||||||
18 | district abolished under the provisions of Section 6-133 of | ||||||
19 | the Illinois Highway Code. | ||||||
20 | "Aggregate extension" for the taxing districts to which | ||||||
21 | this Law did not apply before the 1995 levy year (except taxing | ||||||
22 | districts subject to this Law in accordance with Section | ||||||
23 | 18-213) means the annual corporate extension for the taxing | ||||||
24 | district and those special purpose extensions that are made | ||||||
25 | annually for the taxing district, excluding special purpose | ||||||
26 | extensions: (a) made for the taxing district to pay interest |
| |||||||
| |||||||
1 | or principal on general obligation bonds that were approved by | ||||||
2 | referendum; (b) made for any taxing district to pay interest | ||||||
3 | or principal on general obligation bonds issued before March | ||||||
4 | 1, 1995; (c) made for any taxing district to pay interest or | ||||||
5 | principal on bonds issued to refund or continue to refund | ||||||
6 | those bonds issued before March 1, 1995; (d) made for any | ||||||
7 | taxing district to pay interest or principal on bonds issued | ||||||
8 | to refund or continue to refund bonds issued after March 1, | ||||||
9 | 1995 that were approved by referendum; (e) made for any taxing | ||||||
10 | district to pay interest or principal on revenue bonds issued | ||||||
11 | before March 1, 1995 for payment of which a property tax levy | ||||||
12 | or the full faith and credit of the unit of local government is | ||||||
13 | pledged; however, a tax for the payment of interest or | ||||||
14 | principal on those bonds shall be made only after the | ||||||
15 | governing body of the unit of local government finds that all | ||||||
16 | other sources for payment are insufficient to make those | ||||||
17 | payments; (f) made for payments under a building commission | ||||||
18 | lease when the lease payments are for the retirement of bonds | ||||||
19 | issued by the commission before March 1, 1995 to pay for the | ||||||
20 | building project; (g) made for payments due under installment | ||||||
21 | contracts entered into before March 1, 1995; (h) made for | ||||||
22 | payments of principal and interest on bonds issued under the | ||||||
23 | Metropolitan Water Reclamation District Act to finance | ||||||
24 | construction projects initiated before October 1, 1991; (h-4) | ||||||
25 | made for stormwater management purposes by the Metropolitan | ||||||
26 | Water Reclamation District of Greater Chicago under Section 12 |
| |||||||
| |||||||
1 | of the Metropolitan Water Reclamation District Act; (h-8) made | ||||||
2 | for payments of principal and interest on bonds issued under | ||||||
3 | Section 9.6a of the Metropolitan Water Reclamation District | ||||||
4 | Act to make contributions to the pension fund established | ||||||
5 | under Article 13 of the Illinois Pension Code; (i) made for | ||||||
6 | payments of principal and interest on limited bonds, as | ||||||
7 | defined in Section 3 of the Local Government Debt Reform Act, | ||||||
8 | in an amount not to exceed the debt service extension base less | ||||||
9 | the amount in items (b), (c), and (e) of this definition for | ||||||
10 | non-referendum obligations, except obligations initially | ||||||
11 | issued pursuant to referendum and bonds described in | ||||||
12 | subsections (h) and (h-8) of this definition; (j) made for | ||||||
13 | payments of principal and interest on bonds issued under | ||||||
14 | Section 15 of the Local Government Debt Reform Act; (k) made | ||||||
15 | for payments of principal and interest on bonds authorized by | ||||||
16 | Public Act 88-503 and issued under Section 20a of the Chicago | ||||||
17 | Park District Act for aquarium or museum projects and bonds | ||||||
18 | issued under Section 20a of the Chicago Park District Act for | ||||||
19 | the purpose of making contributions to the pension fund | ||||||
20 | established under Article 12 of the Illinois Pension Code; (l) | ||||||
21 | made for payments of principal and interest on bonds | ||||||
22 | authorized by Public Act 87-1191 or 93-601 and (i) issued | ||||||
23 | pursuant to Section 21.2 of the Cook County Forest Preserve | ||||||
24 | District Act, (ii) issued under Section 42 of the Cook County | ||||||
25 | Forest Preserve District Act for zoological park projects, or | ||||||
26 | (iii) issued under Section 44.1 of the Cook County Forest |
| |||||||
| |||||||
1 | Preserve District Act for botanical gardens projects; (m) made | ||||||
2 | pursuant to Section 34-53.5 of the School Code, whether levied | ||||||
3 | annually or not; (n) made to fund expenses of providing joint | ||||||
4 | recreational programs for persons with disabilities under | ||||||
5 | Section 5-8 of the Park District Code or Section 11-95-14 of | ||||||
6 | the Illinois Municipal Code; (o) made by the Chicago Park | ||||||
7 | District for recreational programs for persons with | ||||||
8 | disabilities under subsection (c) of Section 7.06 of the | ||||||
9 | Chicago Park District Act; (p) made for contributions to a | ||||||
10 | firefighter's pension fund created under Article 4 of the | ||||||
11 | Illinois Pension Code, to the extent of the amount certified | ||||||
12 | under item (5) of Section 4-134 of the Illinois Pension Code; | ||||||
13 | (q) made by Ford Heights School District 169 under Section | ||||||
14 | 17-9.02 of the School Code; and (r) made for the purpose of | ||||||
15 | making employer contributions to the Public School Teachers' | ||||||
16 | Pension and Retirement Fund of Chicago under Section 34-53 of | ||||||
17 | the School Code. | ||||||
18 | "Aggregate extension" for all taxing districts to which | ||||||
19 | this Law applies in accordance with Section 18-213, except for | ||||||
20 | those taxing districts subject to paragraph (2) of subsection | ||||||
21 | (e) of Section 18-213, means the annual corporate extension | ||||||
22 | for the taxing district and those special purpose extensions | ||||||
23 | that are made annually for the taxing district, excluding | ||||||
24 | special purpose extensions: (a) made for the taxing district | ||||||
25 | to pay interest or principal on general obligation bonds that | ||||||
26 | were approved by referendum; (b) made for any taxing district |
| |||||||
| |||||||
1 | to pay interest or principal on general obligation bonds | ||||||
2 | issued before the date on which the referendum making this Law | ||||||
3 | applicable to the taxing district is held; (c) made for any | ||||||
4 | taxing district to pay interest or principal on bonds issued | ||||||
5 | to refund or continue to refund those bonds issued before the | ||||||
6 | date on which the referendum making this Law applicable to the | ||||||
7 | taxing district is held; (d) made for any taxing district to | ||||||
8 | pay interest or principal on bonds issued to refund or | ||||||
9 | continue to refund bonds issued after the date on which the | ||||||
10 | referendum making this Law applicable to the taxing district | ||||||
11 | is held if the bonds were approved by referendum after the date | ||||||
12 | on which the referendum making this Law applicable to the | ||||||
13 | taxing district is held; (e) made for any taxing district to | ||||||
14 | pay interest or principal on revenue bonds issued before the | ||||||
15 | date on which the referendum making this Law applicable to the | ||||||
16 | taxing district is held for payment of which a property tax | ||||||
17 | levy or the full faith and credit of the unit of local | ||||||
18 | government is pledged; however, a tax for the payment of | ||||||
19 | interest or principal on those bonds shall be made only after | ||||||
20 | the governing body of the unit of local government finds that | ||||||
21 | all other sources for payment are insufficient to make those | ||||||
22 | payments; (f) made for payments under a building commission | ||||||
23 | lease when the lease payments are for the retirement of bonds | ||||||
24 | issued by the commission before the date on which the | ||||||
25 | referendum making this Law applicable to the taxing district | ||||||
26 | is held to pay for the building project; (g) made for payments |
| |||||||
| |||||||
1 | due under installment contracts entered into before the date | ||||||
2 | on which the referendum making this Law applicable to the | ||||||
3 | taxing district is held; (h) made for payments of principal | ||||||
4 | and interest on limited bonds, as defined in Section 3 of the | ||||||
5 | Local Government Debt Reform Act, in an amount not to exceed | ||||||
6 | the debt service extension base less the amount in items (b), | ||||||
7 | (c), and (e) of this definition for non-referendum | ||||||
8 | obligations, except obligations initially issued pursuant to | ||||||
9 | referendum; (i) made for payments of principal and interest on | ||||||
10 | bonds issued under Section 15 of the Local Government Debt | ||||||
11 | Reform Act; (j) made for a qualified airport authority to pay | ||||||
12 | interest or principal on general obligation bonds issued for | ||||||
13 | the purpose of paying obligations due under, or financing | ||||||
14 | airport facilities required to be acquired, constructed, | ||||||
15 | installed or equipped pursuant to, contracts entered into | ||||||
16 | before March 1, 1996 (but not including any amendments to such | ||||||
17 | a contract taking effect on or after that date); (k) made to | ||||||
18 | fund expenses of providing joint recreational programs for | ||||||
19 | persons with disabilities under Section 5-8 of the Park | ||||||
20 | District Code or Section 11-95-14 of the Illinois Municipal | ||||||
21 | Code; (l) made for contributions to a firefighter's pension | ||||||
22 | fund created under Article 4 of the Illinois Pension Code, to | ||||||
23 | the extent of the amount certified under item (5) of Section | ||||||
24 | 4-134 of the Illinois Pension Code; and (m) made for the taxing | ||||||
25 | district to pay interest or principal on general obligation | ||||||
26 | bonds issued pursuant to Section 19-3.10 of the School Code. |
| |||||||
| |||||||
1 | "Aggregate extension" for all taxing districts to which | ||||||
2 | this Law applies in accordance with paragraph (2) of | ||||||
3 | subsection (e) of Section 18-213 means the annual corporate | ||||||
4 | extension for the taxing district and those special purpose | ||||||
5 | extensions that are made annually for the taxing district, | ||||||
6 | excluding special purpose extensions: (a) made for the taxing | ||||||
7 | district to pay interest or principal on general obligation | ||||||
8 | bonds that were approved by referendum; (b) made for any | ||||||
9 | taxing district to pay interest or principal on general | ||||||
10 | obligation bonds issued before March 7, 1997 (the effective | ||||||
11 | date of Public Act 89-718); (c) made for any taxing district to | ||||||
12 | pay interest or principal on bonds issued to refund or | ||||||
13 | continue to refund those bonds issued before March 7, 1997 | ||||||
14 | (the effective date of Public Act 89-718); (d) made for any | ||||||
15 | taxing district to pay interest or principal on bonds issued | ||||||
16 | to refund or continue to refund bonds issued after March 7, | ||||||
17 | 1997 (the effective date of Public Act 89-718) if the bonds | ||||||
18 | were approved by referendum after March 7, 1997 (the effective | ||||||
19 | date of Public Act 89-718); (e) made for any taxing district to | ||||||
20 | pay interest or principal on revenue bonds issued before March | ||||||
21 | 7, 1997 (the effective date of Public Act 89-718) for payment | ||||||
22 | of which a property tax levy or the full faith and credit of | ||||||
23 | the unit of local government is pledged; however, a tax for the | ||||||
24 | payment of interest or principal on those bonds shall be made | ||||||
25 | only after the governing body of the unit of local government | ||||||
26 | finds that all other sources for payment are insufficient to |
| |||||||
| |||||||
1 | make those payments; (f) made for payments under a building | ||||||
2 | commission lease when the lease payments are for the | ||||||
3 | retirement of bonds issued by the commission before March 7, | ||||||
4 | 1997 (the effective date of Public Act 89-718) to pay for the | ||||||
5 | building project; (g) made for payments due under installment | ||||||
6 | contracts entered into before March 7, 1997 (the effective | ||||||
7 | date of Public Act 89-718); (h) made for payments of principal | ||||||
8 | and interest on limited bonds, as defined in Section 3 of the | ||||||
9 | Local Government Debt Reform Act, in an amount not to exceed | ||||||
10 | the debt service extension base less the amount in items (b), | ||||||
11 | (c), and (e) of this definition for non-referendum | ||||||
12 | obligations, except obligations initially issued pursuant to | ||||||
13 | referendum; (i) made for payments of principal and interest on | ||||||
14 | bonds issued under Section 15 of the Local Government Debt | ||||||
15 | Reform Act; (j) made for a qualified airport authority to pay | ||||||
16 | interest or principal on general obligation bonds issued for | ||||||
17 | the purpose of paying obligations due under, or financing | ||||||
18 | airport facilities required to be acquired, constructed, | ||||||
19 | installed or equipped pursuant to, contracts entered into | ||||||
20 | before March 1, 1996 (but not including any amendments to such | ||||||
21 | a contract taking effect on or after that date); (k) made to | ||||||
22 | fund expenses of providing joint recreational programs for | ||||||
23 | persons with disabilities under Section 5-8 of the Park | ||||||
24 | District Code or Section 11-95-14 of the Illinois Municipal | ||||||
25 | Code; and (l) made for contributions to a firefighter's | ||||||
26 | pension fund created under Article 4 of the Illinois Pension |
| |||||||
| |||||||
1 | Code, to the extent of the amount certified under item (5) of | ||||||
2 | Section 4-134 of the Illinois Pension Code. | ||||||
3 | "Debt service extension base" means an amount equal to | ||||||
4 | that portion of the extension for a taxing district for the | ||||||
5 | 1994 levy year, or for those taxing districts subject to this | ||||||
6 | Law in accordance with Section 18-213, except for those | ||||||
7 | subject to paragraph (2) of subsection (e) of Section 18-213, | ||||||
8 | for the levy year in which the referendum making this Law | ||||||
9 | applicable to the taxing district is held, or for those taxing | ||||||
10 | districts subject to this Law in accordance with paragraph (2) | ||||||
11 | of subsection (e) of Section 18-213 for the 1996 levy year, | ||||||
12 | constituting an extension for payment of principal and | ||||||
13 | interest on bonds issued by the taxing district without | ||||||
14 | referendum, but not including excluded non-referendum bonds. | ||||||
15 | For park districts (i) that were first subject to this Law in | ||||||
16 | 1991 or 1995 and (ii) whose extension for the 1994 levy year | ||||||
17 | for the payment of principal and interest on bonds issued by | ||||||
18 | the park district without referendum (but not including | ||||||
19 | excluded non-referendum bonds) was less than 51% of the amount | ||||||
20 | for the 1991 levy year constituting an extension for payment | ||||||
21 | of principal and interest on bonds issued by the park district | ||||||
22 | without referendum (but not including excluded non-referendum | ||||||
23 | bonds), "debt service extension base" means an amount equal to | ||||||
24 | that portion of the extension for the 1991 levy year | ||||||
25 | constituting an extension for payment of principal and | ||||||
26 | interest on bonds issued by the park district without |
| |||||||
| |||||||
1 | referendum (but not including excluded non-referendum bonds). | ||||||
2 | A debt service extension base established or increased at any | ||||||
3 | time pursuant to any provision of this Law, except Section | ||||||
4 | 18-212, shall be increased each year commencing with the later | ||||||
5 | of (i) the 2009 levy year or (ii) the first levy year in which | ||||||
6 | this Law becomes applicable to the taxing district, by the | ||||||
7 | lesser of 5% or the percentage increase in the Consumer Price | ||||||
8 | Index during the 12-month calendar year preceding the levy | ||||||
9 | year. The debt service extension base may be established or | ||||||
10 | increased as provided under Section 18-212. "Excluded | ||||||
11 | non-referendum bonds" means (i) bonds authorized by Public Act | ||||||
12 | 88-503 and issued under Section 20a of the Chicago Park | ||||||
13 | District Act for aquarium and museum projects; (ii) bonds | ||||||
14 | issued under Section 15 of the Local Government Debt Reform | ||||||
15 | Act; or (iii) refunding obligations issued to refund or to | ||||||
16 | continue to refund obligations initially issued pursuant to | ||||||
17 | referendum. | ||||||
18 | "Special purpose extensions" include, but are not limited | ||||||
19 | to, extensions for levies made on an annual basis for | ||||||
20 | unemployment and workers' compensation, self-insurance, | ||||||
21 | contributions to pension plans, and extensions made pursuant | ||||||
22 | to Section 6-601 of the Illinois Highway Code for a road | ||||||
23 | district's permanent road fund whether levied annually or not. | ||||||
24 | The extension for a special service area is not included in the | ||||||
25 | aggregate extension. | ||||||
26 | "Aggregate extension base" means the taxing district's |
| |||||||
| |||||||
1 | last preceding aggregate extension as adjusted under Sections | ||||||
2 | 18-135, 18-215, 18-230, 18-206, and 18-233. Beginning with | ||||||
3 | levy year 2022, for taxing districts that are specified in | ||||||
4 | Section 18-190.7, the taxing district's aggregate extension | ||||||
5 | base shall be calculated as provided in Section 18-190.7. An | ||||||
6 | adjustment under Section 18-135 shall be made for the 2007 | ||||||
7 | levy year and all subsequent levy years whenever one or more | ||||||
8 | counties within which a taxing district is located (i) used | ||||||
9 | estimated valuations or rates when extending taxes in the | ||||||
10 | taxing district for the last preceding levy year that resulted | ||||||
11 | in the over or under extension of taxes, or (ii) increased or | ||||||
12 | decreased the tax extension for the last preceding levy year | ||||||
13 | as required by Section 18-135(c). Whenever an adjustment is | ||||||
14 | required under Section 18-135, the aggregate extension base of | ||||||
15 | the taxing district shall be equal to the amount that the | ||||||
16 | aggregate extension of the taxing district would have been for | ||||||
17 | the last preceding levy year if either or both (i) actual, | ||||||
18 | rather than estimated, valuations or rates had been used to | ||||||
19 | calculate the extension of taxes for the last levy year, or | ||||||
20 | (ii) the tax extension for the last preceding levy year had not | ||||||
21 | been adjusted as required by subsection (c) of Section 18-135. | ||||||
22 | Notwithstanding any other provision of law, for levy year | ||||||
23 | 2012, the aggregate extension base for West Northfield School | ||||||
24 | District No. 31 in Cook County shall be $12,654,592. | ||||||
25 | Notwithstanding any other provision of law, for levy year | ||||||
26 | 2022, the aggregate extension base of a home equity assurance |
| |||||||
| |||||||
1 | program that levied at least $1,000,000 in property taxes in | ||||||
2 | levy year 2019 or 2020 under the Home Equity Assurance Act | ||||||
3 | shall be the amount that the program's aggregate extension | ||||||
4 | base for levy year 2021 would have been if the program had | ||||||
5 | levied a property tax for levy year 2021. | ||||||
6 | "Levy year" has the same meaning as "year" under Section | ||||||
7 | 1-155. | ||||||
8 | "New property" means (i) the assessed value, after final | ||||||
9 | board of review or board of appeals action, of new | ||||||
10 | improvements or additions to existing improvements on any | ||||||
11 | parcel of real property that increase the assessed value of | ||||||
12 | that real property during the levy year multiplied by the | ||||||
13 | equalization factor issued by the Department under Section | ||||||
14 | 17-30, (ii) the assessed value, after final board of review or | ||||||
15 | board of appeals action, of real property not exempt from real | ||||||
16 | estate taxation, which real property was exempt from real | ||||||
17 | estate taxation for any portion of the immediately preceding | ||||||
18 | levy year, multiplied by the equalization factor issued by the | ||||||
19 | Department under Section 17-30, including the assessed value, | ||||||
20 | upon final stabilization of occupancy after new construction | ||||||
21 | is complete, of any real property located within the | ||||||
22 | boundaries of an otherwise or previously exempt military | ||||||
23 | reservation that is intended for residential use and owned by | ||||||
24 | or leased to a private corporation or other entity, (iii) in | ||||||
25 | counties that classify in accordance with Section 4 of Article | ||||||
26 | IX of the Illinois Constitution, an incentive property's |
| |||||||
| |||||||
1 | additional assessed value resulting from a scheduled increase | ||||||
2 | in the level of assessment as applied to the first year final | ||||||
3 | board of review market value, and (iv) any increase in | ||||||
4 | assessed value due to oil or gas production from an oil or gas | ||||||
5 | well required to be permitted under the Hydraulic Fracturing | ||||||
6 | Regulatory Act that was not produced in or accounted for | ||||||
7 | during the previous levy year. In addition, the county clerk | ||||||
8 | in a county containing a population of 3,000,000 or more shall | ||||||
9 | include in the 1997 recovered tax increment value for any | ||||||
10 | school district, any recovered tax increment value that was | ||||||
11 | applicable to the 1995 tax year calculations. | ||||||
12 | "Qualified airport authority" means an airport authority | ||||||
13 | organized under the Airport Authorities Act and located in a | ||||||
14 | county bordering on the State of Wisconsin and having a | ||||||
15 | population in excess of 200,000 and not greater than 500,000. | ||||||
16 | "Recovered tax increment value" means, except as otherwise | ||||||
17 | provided in this paragraph, the amount of the current year's | ||||||
18 | equalized assessed value, in the first year after a | ||||||
19 | municipality terminates the designation of an area as a | ||||||
20 | redevelopment project area previously established under the | ||||||
21 | Tax Increment Allocation Redevelopment Act in the Illinois | ||||||
22 | Municipal Code, previously established under the Industrial | ||||||
23 | Jobs Recovery Law in the Illinois Municipal Code, previously | ||||||
24 | established under the Economic Development Project Area Tax | ||||||
25 | Increment Act of 1995, or previously established under the | ||||||
26 | Economic Development Area Tax Increment Allocation Act, of |
| |||||||
| |||||||
1 | each taxable lot, block, tract, or parcel of real property in | ||||||
2 | the redevelopment project area over and above the initial | ||||||
3 | equalized assessed value of each property in the redevelopment | ||||||
4 | project area. For the taxes which are extended for the 1997 | ||||||
5 | levy year, the recovered tax increment value for a non-home | ||||||
6 | rule taxing district that first became subject to this Law for | ||||||
7 | the 1995 levy year because a majority of its 1994 equalized | ||||||
8 | assessed value was in an affected county or counties shall be | ||||||
9 | increased if a municipality terminated the designation of an | ||||||
10 | area in 1993 as a redevelopment project area previously | ||||||
11 | established under the Tax Increment Allocation Redevelopment | ||||||
12 | Act in the Illinois Municipal Code, previously established | ||||||
13 | under the Industrial Jobs Recovery Law in the Illinois | ||||||
14 | Municipal Code, or previously established under the Economic | ||||||
15 | Development Area Tax Increment Allocation Act, by an amount | ||||||
16 | equal to the 1994 equalized assessed value of each taxable | ||||||
17 | lot, block, tract, or parcel of real property in the | ||||||
18 | redevelopment project area over and above the initial | ||||||
19 | equalized assessed value of each property in the redevelopment | ||||||
20 | project area. In the first year after a municipality removes a | ||||||
21 | taxable lot, block, tract, or parcel of real property from a | ||||||
22 | redevelopment project area established under the Tax Increment | ||||||
23 | Allocation Redevelopment Act in the Illinois Municipal Code, | ||||||
24 | the Industrial Jobs Recovery Law in the Illinois Municipal | ||||||
25 | Code, or the Economic Development Area Tax Increment | ||||||
26 | Allocation Act, "recovered tax increment value" means the |
| |||||||
| |||||||
1 | amount of the current year's equalized assessed value of each | ||||||
2 | taxable lot, block, tract, or parcel of real property removed | ||||||
3 | from the redevelopment project area over and above the initial | ||||||
4 | equalized assessed value of that real property before removal | ||||||
5 | from the redevelopment project area. | ||||||
6 | Except as otherwise provided in this Section, "limiting | ||||||
7 | rate" means a fraction the numerator of which is the last | ||||||
8 | preceding aggregate extension base times an amount equal to | ||||||
9 | one plus the extension limitation defined in this Section and | ||||||
10 | the denominator of which is the current year's equalized | ||||||
11 | assessed value of all real property in the territory under the | ||||||
12 | jurisdiction of the taxing district during the prior levy | ||||||
13 | year. If an increase in the district's aggregate extension has | ||||||
14 | been approved by referendum on or after January 1, 2024, then, | ||||||
15 | for the year for which the increase has been approved, the | ||||||
16 | limiting rate for that district shall be a fraction, the | ||||||
17 | numerator of which is the sum of (i) the last preceding | ||||||
18 | aggregate extension base times an amount equal to one plus the | ||||||
19 | extension limitation defined in this Section and (ii) the | ||||||
20 | amount of the increase approved by referendum under Section | ||||||
21 | 18-190.3 of this Law, and the denominator of which is the | ||||||
22 | current year's equalized assessed value of all real property | ||||||
23 | in the territory under the jurisdiction of the taxing district | ||||||
24 | during the prior levy year. For those taxing districts that | ||||||
25 | reduced their aggregate extension for the last preceding levy | ||||||
26 | year, except for school districts that reduced their extension |
| |||||||
| |||||||
1 | for educational purposes pursuant to Section 18-206, the | ||||||
2 | highest aggregate extension in any of the last 3 preceding | ||||||
3 | levy years shall be used for the purpose of computing the | ||||||
4 | limiting rate. The denominator shall not include new property | ||||||
5 | or the recovered tax increment value. If a new rate, a rate | ||||||
6 | decrease, or a limiting rate increase has been approved at an | ||||||
7 | election held after March 21, 2006, then (i) the otherwise | ||||||
8 | applicable limiting rate shall be increased by the amount of | ||||||
9 | the new rate or shall be reduced by the amount of the rate | ||||||
10 | decrease, as the case may be, or (ii) in the case of a limiting | ||||||
11 | rate increase, the limiting rate shall be equal to the rate set | ||||||
12 | forth in the proposition approved by the voters for each of the | ||||||
13 | years specified in the proposition, after which the limiting | ||||||
14 | rate of the taxing district shall be calculated as otherwise | ||||||
15 | provided. In the case of a taxing district that obtained | ||||||
16 | referendum approval for an increased limiting rate on March | ||||||
17 | 20, 2012, the limiting rate for tax year 2012 shall be the rate | ||||||
18 | that generates the approximate total amount of taxes | ||||||
19 | extendable for that tax year, as set forth in the proposition | ||||||
20 | approved by the voters; this rate shall be the final rate | ||||||
21 | applied by the county clerk for the aggregate of all capped | ||||||
22 | funds of the district for tax year 2012. | ||||||
23 | (Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21; | ||||||
24 | 102-519, eff. 8-20-21; 102-558, eff. 8-20-21; 102-707, eff. | ||||||
25 | 4-22-22; 102-813, eff. 5-13-22; 102-895, eff. 5-23-22; | ||||||
26 | 103-154, eff. 6-30-23.) |
| |||||||
| |||||||
1 | (35 ILCS 200/18-190.3 new) | ||||||
2 | Sec. 18-190.3. Direct referendum; increased aggregate | ||||||
3 | extension. As an alternative to the procedures set forth in | ||||||
4 | Sections 18-190 and 18-205, a taxing district may increase its | ||||||
5 | aggregate extension to an amount that exceeds the amount that | ||||||
6 | would otherwise be permitted under this Law if the taxing | ||||||
7 | district obtains referendum approval as provided in this | ||||||
8 | Section. | ||||||
9 | The proposition seeking to obtain referendum approval to | ||||||
10 | increase the aggregate extension shall be in substantially the | ||||||
11 | following form: | ||||||
12 | "Shall the aggregate extension (the total dollar | ||||||
13 | amount levied by the district for each of the tax funds | ||||||
14 | included under the Property Tax Limitation Law) | ||||||
15 | for...(insert legal name, number, if any, and county or | ||||||
16 | counties of taxing district and geographic or other common | ||||||
17 | name by which a school or community college district is | ||||||
18 | known and referred to), Illinois, be increased by (insert | ||||||
19 | the amount of increase sought) for levy year...(insert the | ||||||
20 | levy year for which the increase will take effect)?" | ||||||
21 | The votes must be recorded as "Yes" or "No". | ||||||
22 | The ballot for any proposition submitted pursuant to this | ||||||
23 | Section shall have printed thereon, but not as a part of the | ||||||
24 | proposition submitted, only the following supplemental | ||||||
25 | information (which shall be supplied to the election authority |
| |||||||
| |||||||
1 | by the taxing district) in substantially the following form: | ||||||
2 | "(1) The amount of taxes extended which were subject | ||||||
3 | to the Property Tax Cap (Property Tax Extension Limitation | ||||||
4 | Law) in levy year (insert most recent levy year) was | ||||||
5 | (insert the most recent levy year's aggregate extension | ||||||
6 | base). If the proposition is not approved, then the taxing | ||||||
7 | district may increase its extension by the lesser of 5% or | ||||||
8 | the percentage increase in the Consumer Price Index during | ||||||
9 | the 12-month calendar year preceding (insert levy year). | ||||||
10 | If the proposition is approved, then the taxing district | ||||||
11 | may increase its extension in levy year (insert levy year) | ||||||
12 | by an additional (insert the amount of increase sought). | ||||||
13 | (2) For the...(insert levy year for which the increase | ||||||
14 | will be applicable) levy year, the approximate amount of | ||||||
15 | the additional tax extendable against property containing | ||||||
16 | a single family residence and having a fair market value | ||||||
17 | at the time of the referendum of $100,000 is estimated to | ||||||
18 | be (insert amount).". | ||||||
19 | The approximate amount of the additional taxes extendable | ||||||
20 | shown in paragraph (2) shall be calculated by multiplying | ||||||
21 | $100,000 (the fair market value of the property without regard | ||||||
22 | to any property tax exemptions) by (i) the percentage level of | ||||||
23 | assessment prescribed for that property by statute, or by | ||||||
24 | ordinance of the county board in counties that classify | ||||||
25 | property for purposes of taxation in accordance with Section 4 | ||||||
26 | of Article IX of the Illinois Constitution; (ii) the most |
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1 | recent final equalization factor certified to the county clerk | ||||||
2 | by the Department of Revenue at the time the taxing district | ||||||
3 | initiates the submission of the proposition to the electors; | ||||||
4 | and (iii) the increase in the aggregate extension proposed in | ||||||
5 | the question; and dividing the result by the last known | ||||||
6 | equalized assessed value of the taxing district at the time | ||||||
7 | the submission of the question is initiated by the taxing | ||||||
8 | district. Any notice required to be published in connection | ||||||
9 | with the submission of the proposition shall also contain this | ||||||
10 | supplemental information and shall not contain any other | ||||||
11 | supplemental information regarding the proposition. Any error, | ||||||
12 | miscalculation, or inaccuracy in computing any amount set | ||||||
13 | forth on the ballot and in the notice that is not deliberate | ||||||
14 | shall not invalidate or affect the validity of any proposition | ||||||
15 | approved. Notice of the referendum shall be published and | ||||||
16 | posted as otherwise required by law, and the submission of the | ||||||
17 | proposition shall be initiated as provided by law. | ||||||
18 | If a majority of all ballots cast on the proposition are in | ||||||
19 | favor of the proposition, then the district may increase its | ||||||
20 | aggregate extension as provided in the referendum. | ||||||
21 | ARTICLE 50. MUNICIPALITY-BUILD HOUSING | ||||||
22 | Section 50-5. The Property Tax Code is amended by adding | ||||||
23 | Section 15-174.5 as follows: |
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1 | (35 ILCS 200/15-174.5 new) | ||||||
2 | Sec. 15-174.5. Special homestead exemption for certain | ||||||
3 | municipality-built homes. | ||||||
4 | (a) This Section applies to property located in a county | ||||||
5 | with 3,000,000 or more inhabitants. This Section also applies | ||||||
6 | to property located in a county with fewer than 3,000,000 | ||||||
7 | inhabitants if the county board of that county has so provided | ||||||
8 | by ordinance or resolution. | ||||||
9 | (b) For tax year 2023 and thereafter, eligible property | ||||||
10 | qualifies for a homestead exemption under this Section for a | ||||||
11 | 10-year period beginning with the tax year following the year | ||||||
12 | in which the property is first sold by the municipality to a | ||||||
13 | private homeowner. Eligible property is not eligible for a | ||||||
14 | refund of taxes paid for tax years prior to the year in which | ||||||
15 | this amendatory Act of the 103rd General Assembly takes | ||||||
16 | effect. In the case of mixed-use property, the exemption under | ||||||
17 | this Section applies only to the residential portion of the | ||||||
18 | property that is used as a primary residence by the owner. | ||||||
19 | (c) The exemption under this Section shall be a reduction | ||||||
20 | in the equalized assessed value of the property equal to: | ||||||
21 | (1) in the first 8 years of eligibility, 50% of the | ||||||
22 | equalized assessed value of the property in the year | ||||||
23 | following the initial sale by the municipality; and | ||||||
24 | (2) in the ninth and tenth years of eligibility, 33% | ||||||
25 | of the equalized assessed value of the property in the | ||||||
26 | year following the initial sale by the municipality. |
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1 | (d) A homeowner seeking the exemption under this Section | ||||||
2 | shall file an application with the chief county assessment | ||||||
3 | officer. Once approved by the assessor, the exemption shall | ||||||
4 | renew annually and automatically without another application, | ||||||
5 | unless the exemption is waived by the current homeowner as | ||||||
6 | provided in this subsection. The exemption under this Section | ||||||
7 | is transferable to new owners of the home, provided that (i) | ||||||
8 | the exemption runs from the sale of the property by a | ||||||
9 | municipality to the first private owner, (ii) the new owner | ||||||
10 | notifies the assessor that they have taken possession of the | ||||||
11 | property, and (iii) the property is used by the owner as their | ||||||
12 | principal residence. A property owner who has received a | ||||||
13 | reduction under this Section may waive the exemption at any | ||||||
14 | time prior to the expiration of the 10-year exemption period | ||||||
15 | and begin to receive the benefits of other exemptions at their | ||||||
16 | sole and irrevocable discretion. Owners who decide to waive | ||||||
17 | the exemption shall notify the assessor on a form provided by | ||||||
18 | the assessor. The current property owner shall notify the | ||||||
19 | assessor and waive the exemption if the property ceases to be | ||||||
20 | their primary residence. | ||||||
21 | (e) Notwithstanding any other provision of law, no | ||||||
22 | property that receives an exemption under this Section may | ||||||
23 | simultaneously receive a reduction or exemption under Section | ||||||
24 | 15-168 (persons with disabilities), Section 15-169 (standard | ||||||
25 | homestead for veterans with disabilities); Section 15-170 | ||||||
26 | (senior citizens), Section 15-172 (low-income senior |
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1 | citizens), or Section 15-175 (general homestead). In the first | ||||||
2 | year following the expiration or waiver of the exemption under | ||||||
3 | this Section, a property owner that is eligible for the | ||||||
4 | Low-Income Senior Citizen Assessment Freeze exemption in that | ||||||
5 | year may establish a base amount under Section 15-172 at the | ||||||
6 | value of their home in their first year of eligibility for that | ||||||
7 | exemption during the time when they were receiving this | ||||||
8 | exemption, provided that they demonstrate retrospectively that | ||||||
9 | they were eligible for that exemption at that point in time | ||||||
10 | while receiving this exemption. | ||||||
11 | (f) As used in this Section: | ||||||
12 | "Eligible property" means property that: | ||||||
13 | (1) contains a single family residence that was built | ||||||
14 | no earlier than January 1, 2020 by a municipality and was | ||||||
15 | sold to a private homeowner before January 1, 2034; | ||||||
16 | (2) is zoned for residential or mixed use; and | ||||||
17 | (3) meets either of both of the following criteria: | ||||||
18 | (A) the property was exempt from property taxes | ||||||
19 | prior to the construction of the home; or | ||||||
20 | (B) the municipality conducted environmental | ||||||
21 | remediation on the property pursuant to | ||||||
22 | Title XVII of the Environmental Protection | ||||||
23 | Act. | ||||||
24 | ARTICLE 99. EFFECTIVE DATE |
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1 | Section 99-99. Effective date. This Act takes effect upon | ||||||
2 | becoming law.". |