Revenue & Finance Committee

Filed: 3/11/2010

 

 


 

 


 
09600HB5169ham001 LRB096 19045 HLH 35873 a

1
AMENDMENT TO HOUSE BILL 5169

2     AMENDMENT NO. ______. Amend House Bill 5169 by replacing
3 everything after the enacting clause with the following:
 
4     "Section 5. The Property Tax Code is amended by changing
5 Sections 18-185 and 18-195 as follows:
 
6     (35 ILCS 200/18-185)
7     Sec. 18-185. Short title; definitions. This Division 5 may
8 be cited as the Property Tax Extension Limitation Law. As used
9 in this Division 5:
10     "Consumer Price Index" means the Consumer Price Index for
11 All Urban Consumers for all items published by the United
12 States Department of Labor.
13     "Extension limitation" means (a) the lesser of 5% or the
14 percentage increase in the Consumer Price Index during the
15 12-month calendar year preceding the levy year or (b) the rate
16 of increase approved by voters under Section 18-205.

 

 

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1     "Affected county" means a county of 3,000,000 or more
2 inhabitants or a county contiguous to a county of 3,000,000 or
3 more inhabitants.
4     "Taxing district" has the same meaning provided in Section
5 1-150, except as otherwise provided in this Section. For the
6 1991 through 1994 levy years only, "taxing district" includes
7 only each non-home rule taxing district having the majority of
8 its 1990 equalized assessed value within any county or counties
9 contiguous to a county with 3,000,000 or more inhabitants.
10 Beginning with the 1995 levy year, "taxing district" includes
11 only each non-home rule taxing district subject to this Law
12 before the 1995 levy year and each non-home rule taxing
13 district not subject to this Law before the 1995 levy year
14 having the majority of its 1994 equalized assessed value in an
15 affected county or counties. Beginning with the levy year in
16 which this Law becomes applicable to a taxing district as
17 provided in Section 18-213, "taxing district" also includes
18 those taxing districts made subject to this Law as provided in
19 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 for

 

 

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

 

 

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1 (b), (c), (e), and (h) of this definition for non-referendum
2 obligations, except obligations initially issued pursuant to
3 referendum; (j) made for payments of principal and interest on
4 bonds issued under Section 15 of the Local Government Debt
5 Reform Act; (k) made by a school district that participates in
6 the Special Education District of Lake County, created by
7 special education joint agreement under Section 10-22.31 of the
8 School Code, for payment of the school district's share of the
9 amounts required to be contributed by the Special Education
10 District of Lake County to the Illinois Municipal Retirement
11 Fund under Article 7 of the Illinois Pension Code; the amount
12 of any extension under this item (k) shall be certified by the
13 school district to the county clerk; (l) made to fund expenses
14 of providing joint recreational programs for the handicapped
15 under Section 5-8 of the Park District Code or Section 11-95-14
16 of the Illinois Municipal Code; (m) made for temporary
17 relocation loan repayment purposes pursuant to Sections 2-3.77
18 and 17-2.2d of the School Code; (n) made for payment of
19 principal and interest on any bonds issued under the authority
20 of Section 17-2.2d of the School Code; and (o) made for
21 contributions to a firefighter's pension fund created under
22 Article 4 of the Illinois Pension Code, to the extent of the
23 amount certified under item (5) of Section 4-134 of the
24 Illinois Pension Code; and (p) made for the purposes of a
25 county funding the care and treatment of its residents who are
26 mentally retarded or under a developmental disability under

 

 

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1 Section 1 of the County Care for Persons with Developmental
2 Disabilities Act.
3     "Aggregate extension" for the taxing districts to which
4 this Law did not apply before the 1995 levy year (except taxing
5 districts subject to this Law in accordance with Section
6 18-213) means the annual corporate extension for the taxing
7 district and those special purpose extensions that are made
8 annually for the taxing district, excluding special purpose
9 extensions: (a) made for the taxing district to pay interest or
10 principal on general obligation bonds that were approved by
11 referendum; (b) made for any taxing district to pay interest or
12 principal on general obligation bonds issued before March 1,
13 1995; (c) made for any taxing district to pay interest or
14 principal on bonds issued to refund or continue to refund those
15 bonds issued before March 1, 1995; (d) made for any taxing
16 district to pay interest or principal on bonds issued to refund
17 or continue to refund bonds issued after March 1, 1995 that
18 were approved by referendum; (e) made for any taxing district
19 to pay interest or principal on revenue bonds issued before
20 March 1, 1995 for payment of which a property tax levy or the
21 full faith and credit of the unit of local government is
22 pledged; however, a tax for the payment of interest or
23 principal on those bonds shall be made only after the governing
24 body of the unit of local government finds that all other
25 sources for payment are insufficient to make those payments;
26 (f) made for payments under a building commission lease when

 

 

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1 the lease payments are for the retirement of bonds issued by
2 the commission before March 1, 1995 to pay for the building
3 project; (g) made for payments due under installment contracts
4 entered into before March 1, 1995; (h) made for payments of
5 principal and interest on bonds issued under the Metropolitan
6 Water Reclamation District Act to finance construction
7 projects initiated before October 1, 1991; (h-4) made for
8 stormwater management purposes by the Metropolitan Water
9 Reclamation District of Greater Chicago under Section 12 of the
10 Metropolitan Water Reclamation District Act; (i) made for
11 payments of principal and interest on limited bonds, as defined
12 in Section 3 of the Local Government Debt Reform Act, in an
13 amount not to exceed the debt service extension base less the
14 amount in items (b), (c), and (e) of this definition for
15 non-referendum obligations, except obligations initially
16 issued pursuant to referendum and bonds described in subsection
17 (h) of this definition; (j) made for payments of principal and
18 interest on bonds issued under Section 15 of the Local
19 Government Debt Reform Act; (k) made for payments of principal
20 and interest on bonds authorized by Public Act 88-503 and
21 issued under Section 20a of the Chicago Park District Act for
22 aquarium or museum projects; (l) made for payments of principal
23 and interest on bonds authorized by Public Act 87-1191 or
24 93-601 and (i) issued pursuant to Section 21.2 of the Cook
25 County Forest Preserve District Act, (ii) issued under Section
26 42 of the Cook County Forest Preserve District Act for

 

 

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1 zoological park projects, or (iii) issued under Section 44.1 of
2 the Cook County Forest Preserve District Act for botanical
3 gardens projects; (m) made pursuant to Section 34-53.5 of the
4 School Code, whether levied annually or not; (n) made to fund
5 expenses of providing joint recreational programs for the
6 handicapped under Section 5-8 of the Park District Code or
7 Section 11-95-14 of the Illinois Municipal Code; (o) made by
8 the Chicago Park District for recreational programs for the
9 handicapped under subsection (c) of Section 7.06 of the Chicago
10 Park District Act; (p) made for contributions to a
11 firefighter's pension fund created under Article 4 of the
12 Illinois Pension Code, to the extent of the amount certified
13 under item (5) of Section 4-134 of the Illinois Pension Code;
14 and (q) made by Ford Heights School District 169 under Section
15 17-9.02 of the School Code; and (r) made for the purposes of a
16 county funding the care and treatment of its residents who are
17 mentally retarded or under a developmental disability under
18 Section 1 of the County Care for Persons with Developmental
19 Disabilities Act.
20     "Aggregate extension" for all taxing districts to which
21 this Law applies in accordance with Section 18-213, except for
22 those taxing districts subject to paragraph (2) of subsection
23 (e) of Section 18-213, means the annual corporate extension for
24 the taxing district and those special purpose extensions that
25 are made annually for the taxing district, excluding special
26 purpose extensions: (a) made for the taxing district to pay

 

 

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

 

 

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

 

 

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1 principal on general obligation bonds issued pursuant to
2 Section 19-3.10 of the School Code; and (n) made for the
3 purposes of a county funding the care and treatment of its
4 residents who are mentally retarded or under a developmental
5 disability under Section 1 of the County Care for Persons with
6 Developmental Disabilities Act.
7     "Aggregate extension" for all taxing districts to which
8 this Law applies in accordance with paragraph (2) of subsection
9 (e) of Section 18-213 means the annual corporate extension for
10 the taxing district and those special purpose extensions that
11 are made annually for the taxing district, excluding special
12 purpose extensions: (a) made for the taxing district to pay
13 interest or principal on general obligation bonds that were
14 approved by referendum; (b) made for any taxing district to pay
15 interest or principal on general obligation bonds issued before
16 the effective date of this amendatory Act of 1997; (c) made for
17 any taxing district to pay interest or principal on bonds
18 issued to refund or continue to refund those bonds issued
19 before the effective date of this amendatory Act of 1997; (d)
20 made for any taxing district to pay interest or principal on
21 bonds issued to refund or continue to refund bonds issued after
22 the effective date of this amendatory Act of 1997 if the bonds
23 were approved by referendum after the effective date of this
24 amendatory Act of 1997; (e) made for any taxing district to pay
25 interest or principal on revenue bonds issued before the
26 effective date of this amendatory Act of 1997 for payment of

 

 

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1 which a property tax levy or the full faith and credit of the
2 unit of local government is pledged; however, a tax for the
3 payment of interest or principal on those bonds shall be made
4 only after the governing body of the unit of local government
5 finds that all other sources for payment are insufficient to
6 make those payments; (f) made for payments under a building
7 commission lease when the lease payments are for the retirement
8 of bonds issued by the commission before the effective date of
9 this amendatory Act of 1997 to pay for the building project;
10 (g) made for payments due under installment contracts entered
11 into before the effective date of this amendatory Act of 1997;
12 (h) made for payments of principal and interest on limited
13 bonds, as defined in Section 3 of the Local Government Debt
14 Reform Act, in an amount not to exceed the debt service
15 extension base less the amount in items (b), (c), and (e) of
16 this definition for non-referendum obligations, except
17 obligations initially issued pursuant to referendum; (i) made
18 for payments of principal and interest on bonds issued under
19 Section 15 of the Local Government Debt Reform Act; (j) made
20 for a qualified airport authority to pay interest or principal
21 on general obligation bonds issued for the purpose of paying
22 obligations due under, or financing airport facilities
23 required to be acquired, constructed, installed or equipped
24 pursuant to, contracts entered into before March 1, 1996 (but
25 not including any amendments to such a contract taking effect
26 on or after that date); (k) made to fund expenses of providing

 

 

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1 joint recreational programs for the handicapped under Section
2 5-8 of the Park District Code or Section 11-95-14 of the
3 Illinois Municipal Code; and (l) made for contributions to a
4 firefighter's pension fund created under Article 4 of the
5 Illinois Pension Code, to the extent of the amount certified
6 under item (5) of Section 4-134 of the Illinois Pension Code;
7 and (m) made for the purposes of a county funding the care and
8 treatment of its residents who are mentally retarded or under a
9 developmental disability under Section 1 of the County Care for
10 Persons with Developmental Disabilities Act.
11     "Debt service extension base" means an amount equal to that
12 portion of the extension for a taxing district for the 1994
13 levy year, or for those taxing districts subject to this Law in
14 accordance with Section 18-213, except for those subject to
15 paragraph (2) of subsection (e) of Section 18-213, for the levy
16 year in which the referendum making this Law applicable to the
17 taxing district is held, or for those taxing districts subject
18 to this Law in accordance with paragraph (2) of subsection (e)
19 of Section 18-213 for the 1996 levy year, constituting an
20 extension for payment of principal and interest on bonds issued
21 by the taxing district without referendum, increased each year,
22 commencing with the 2009 levy year, by the lesser of 5% or the
23 percentage increase in the Consumer Price Index during the
24 12-month calendar year preceding the levy year, but not
25 including excluded non-referendum bonds. For park districts
26 (i) that were first subject to this Law in 1991 or 1995 and

 

 

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1 (ii) whose extension for the 1994 levy year for the payment of
2 principal and interest on bonds issued by the park district
3 without referendum (but not including excluded non-referendum
4 bonds) was less than 51% of the amount for the 1991 levy year
5 constituting an extension for payment of principal and interest
6 on bonds issued by the park district without referendum (but
7 not including excluded non-referendum bonds), "debt service
8 extension base" means an amount equal to that portion of the
9 extension for the 1991 levy year constituting an extension for
10 payment of principal and interest on bonds issued by the park
11 district without referendum (but not including excluded
12 non-referendum bonds). The debt service extension base may be
13 established or increased as provided under Section 18-212.
14 "Excluded non-referendum bonds" means (i) bonds authorized by
15 Public Act 88-503 and issued under Section 20a of the Chicago
16 Park District Act for aquarium and museum projects; (ii) bonds
17 issued under Section 15 of the Local Government Debt Reform
18 Act; or (iii) refunding obligations issued to refund or to
19 continue to refund obligations initially issued pursuant to
20 referendum.
21     "Special purpose extensions" include, but are not limited
22 to, extensions for levies made on an annual basis for
23 unemployment and workers' compensation, self-insurance,
24 contributions to pension plans, and extensions made pursuant to
25 Section 6-601 of the Illinois Highway Code for a road
26 district's permanent road fund whether levied annually or not.

 

 

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1 The extension for a special service area is not included in the
2 aggregate extension.
3     "Aggregate extension base" means the taxing district's
4 last preceding aggregate extension as adjusted under Sections
5 18-135, 18-215, and 18-230. An adjustment under Section 18-135
6 shall be made for the 2007 levy year and all subsequent levy
7 years whenever one or more counties within which a taxing
8 district is located (i) used estimated valuations or rates when
9 extending taxes in the taxing district for the last preceding
10 levy year that resulted in the over or under extension of
11 taxes, or (ii) increased or decreased the tax extension for the
12 last preceding levy year as required by Section 18-135(c).
13 Whenever an adjustment is required under Section 18-135, the
14 aggregate extension base of the taxing district shall be equal
15 to the amount that the aggregate extension of the taxing
16 district would have been for the last preceding levy year if
17 either or both (i) actual, rather than estimated, valuations or
18 rates had been used to calculate the extension of taxes for the
19 last levy year, or (ii) the tax extension for the last
20 preceding levy year had not been adjusted as required by
21 subsection (c) of Section 18-135.
22     "Levy year" has the same meaning as "year" under Section
23 1-155.
24     "New property" means (i) the assessed value, after final
25 board of review or board of appeals action, of new improvements
26 or additions to existing improvements on any parcel of real

 

 

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1 property that increase the assessed value of that real property
2 during the levy year multiplied by the equalization factor
3 issued by the Department under Section 17-30, (ii) the assessed
4 value, after final board of review or board of appeals action,
5 of real property not exempt from real estate taxation, which
6 real property was exempt from real estate taxation for any
7 portion of the immediately preceding levy year, multiplied by
8 the equalization factor issued by the Department under Section
9 17-30, including the assessed value, upon final stabilization
10 of occupancy after new construction is complete, of any real
11 property located within the boundaries of an otherwise or
12 previously exempt military reservation that is intended for
13 residential use and owned by or leased to a private corporation
14 or other entity, and (iii) in counties that classify in
15 accordance with Section 4 of Article IX of the Illinois
16 Constitution, an incentive property's additional assessed
17 value resulting from a scheduled increase in the level of
18 assessment as applied to the first year final board of review
19 market value. In addition, the county clerk in a county
20 containing a population of 3,000,000 or more shall include in
21 the 1997 recovered tax increment value for any school district,
22 any recovered tax increment value that was applicable to the
23 1995 tax year calculations.
24     "Qualified airport authority" means an airport authority
25 organized under the Airport Authorities Act and located in a
26 county bordering on the State of Wisconsin and having a

 

 

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

 

 

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

 

 

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1 shall be used for the purpose of computing the limiting rate.
2 The denominator shall not include new property or the recovered
3 tax increment value. If a new rate, a rate decrease, or a
4 limiting rate increase has been approved at an election held
5 after March 21, 2006, then (i) the otherwise applicable
6 limiting rate shall be increased by the amount of the new rate
7 or shall be reduced by the amount of the rate decrease, as the
8 case may be, or (ii) in the case of a limiting rate increase,
9 the limiting rate shall be equal to the rate set forth in the
10 proposition approved by the voters for each of the years
11 specified in the proposition, after which the limiting rate of
12 the taxing district shall be calculated as otherwise provided.
13 (Source: P.A. 95-90, eff. 1-1-08; 95-331, eff. 8-21-07; 95-404,
14 eff. 1-1-08; 95-876, eff. 8-21-08; 96-501, eff. 8-14-09;
15 96-517, eff. 8-14-09; revised 9-15-09.)
 
16     (35 ILCS 200/18-195)
17     Sec. 18-195. Limitation. Tax extensions made under
18 Sections 18-45 and 18-105 are further limited by the provisions
19 of this Law.
20     For those taxing districts that have levied in any previous
21 levy year for any funds included in the aggregate extension,
22 the county clerk shall extend a rate for the sum of these funds
23 that is no greater than the limiting rate.
24     For those taxing districts that have never levied for any
25 funds included in the aggregate extension, the county clerk

 

 

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1 shall extend an amount no greater than the amount approved by
2 the voters in a referendum under Section 18-210.
3     If the county clerk is required to reduce the aggregate
4 extension of a taxing district by provisions of this Law, the
5 county clerk shall proportionally reduce the extension for each
6 fund unless otherwise requested by the taxing district.
7     Upon written request of the corporate authority of a
8 village, the county clerk shall calculate separate limiting
9 rates for the library funds and for the aggregate of the other
10 village funds in order to reduce the funds as may be required
11 under provisions of this Law. In calculating the limiting rate
12 for the library, the county clerk shall use only the part of
13 the aggregate extension base applicable to the library, and for
14 any rate increase or decrease factor under Section 18-230 the
15 county clerk shall use only any new rate or rate increase
16 applicable to the library funds and the part of the rate
17 applicable to the library in determining factors under that
18 Section. The county clerk shall calculate the limiting rate for
19 all other village funds using only the part of the aggregate
20 extension base not applicable to the library, and for any rate
21 increase or decrease factor under Section 18-230 the county
22 clerk shall use only any new rate or rate increase not
23 applicable to the library funds and the part of the rate not
24 applicable to the library in determining factors under that
25 Section. If the county clerk is required to reduce the
26 aggregate extension of the library portion of the levy, the

 

 

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1 county clerk shall proportionally reduce the extension for each
2 library fund unless otherwise requested by the library board.
3 If the county clerk is required to reduce the aggregate
4 extension of the portion of the levy not applicable to the
5 library, the county clerk shall proportionally reduce the
6 extension for each fund not applicable to the library unless
7 otherwise requested by the village.
8     Beginning with the 1998 levy year upon written direction of
9 a county or township community mental health board, the county
10 clerk shall calculate separate limiting rates for the community
11 mental health funds and for the aggregate of the other county
12 or township funds in order to reduce the funds as may be
13 required under provisions of this Law. In calculating the
14 limiting rate for the community mental health funds, the county
15 clerk shall use only the part of the aggregate extension base
16 applicable to the community mental health funds; and for any
17 rate increase or decrease factor under Section 18-230, the
18 county clerk shall use only any new rate or rate increase
19 applicable to the community mental health funds and the part of
20 the rate applicable to the community mental health board in
21 determining factors under that Section. The county clerk shall
22 calculate the limiting rate for all other county or township
23 funds using only the part of the aggregate extension base not
24 applicable to community mental health funds; and for any rate
25 increase or decrease factor under Section 18-230, the county
26 clerk shall use only any new rate or rate increase not

 

 

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1 applicable to the community mental health funds and the part of
2 the rate not applicable to the community mental health board in
3 determining factors under that Section. If the county clerk is
4 required to reduce the aggregate extension of the community
5 mental health board portion of the levy, the county clerk shall
6 proportionally reduce the extension for each community mental
7 health fund unless otherwise directed by the community mental
8 health board. If the county clerk is required to reduce the
9 aggregate extension of the portion of the levy not applicable
10 to the community mental health board, the county clerk shall
11 proportionally reduce the extension for each fund not
12 applicable to the community mental health board unless
13 otherwise directed by the county or township.
14     If the county is not subject to Section 1.1 or 1.2 of the
15 County Care for Persons with Developmental Disabilities Act,
16 then, beginning Beginning with the 2001 levy year, upon written
17 direction of a county or township board for care and treatment
18 of persons with a developmental disability, the county clerk
19 shall calculate separate limiting rates for the funds for
20 persons with a developmental disability and for the aggregate
21 of the other county or township funds in order to reduce the
22 funds as may be required under provisions of this Law. If the
23 county is subject to Section 1.1 or 1.2 of the County Care for
24 Persons with Developmental Disabilities Act, then, beginning
25 with the levy year in which the voters approve the tax under
26 Section 1.1 or 1.2 of that Act, the county clerk shall

 

 

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1 calculate separate limiting rates for the funds for persons
2 with a developmental disability and for the aggregate of the
3 other county or township funds in order to reduce the funds as
4 may be required under provisions of this Law. In calculating
5 the limiting rate for the funds for persons with a
6 developmental disability, the county clerk shall use only the
7 part of the aggregate extension base applicable to the funds
8 for persons with a developmental disability; and for any rate
9 increase or decrease factor under Section 18-230, the county
10 clerk shall use only any new rate or rate increase applicable
11 to the funds for persons with a developmental disability and
12 the part of the rate applicable to the board for care and
13 treatment of persons with a developmental disability in
14 determining factors under that Section. The county clerk shall
15 calculate the limiting rate for all other county or township
16 funds using only the part of the aggregate extension base not
17 applicable to funds for persons with a developmental
18 disability; and for any rate increase or decrease factor under
19 Section 18-230, the county clerk shall use only any new rate or
20 rate increase not applicable to the funds for persons with a
21 developmental disability and the part of the rate not
22 applicable to the board for care and treatment of persons with
23 a developmental disability in determining factors under that
24 Section. If the county clerk is required to reduce the
25 aggregate extension of the board for care and treatment of
26 persons with a developmental disability portion of the levy,

 

 

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1 the county clerk shall proportionally reduce the extension for
2 each fund for persons with a developmental disability unless
3 otherwise directed by the board for care and treatment of
4 persons with a developmental disability. If the county clerk is
5 required to reduce the aggregate extension of the portion of
6 the levy not applicable to the board for care and treatment of
7 persons with a developmental disability, the county clerk shall
8 proportionally reduce the extension for each fund not
9 applicable to the board for care and treatment of persons with
10 a developmental disability unless otherwise directed by the
11 county or township.
12 (Source: P.A. 90-339, eff. 8-8-97; 90-652, eff. 7-28-98;
13 91-859, eff. 6-22-00.)
 
14     Section 10. The County Care for Persons with Developmental
15 Disabilities Act is amended by changing Section 1 and by adding
16 Sections 1.1 and 1.2 as follows:
 
17     (55 ILCS 105/1)  (from Ch. 91 1/2, par. 201)
18     Sec. 1. Facilities or services; tax levy. Any county may
19 provide facilities or services for the benefit of its residents
20 who are mentally retarded or under a developmental disability
21 and who are not eligible to participate in any such program
22 conducted under Article 14 of the School Code, or may contract
23 therefor with any privately or publicly operated entity which
24 provides facilities or services either in or out of such

 

 

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1 county.
2     For such purpose, the county board may levy an annual tax
3 of not to exceed .1% upon all of the taxable property in the
4 county at the value thereof, as equalized or assessed by the
5 Department of Revenue. Taxes first levied under this Section on
6 or after the effective date of this amendatory Act of the 96th
7 General Assembly are subject to referendum approval under
8 Section 1.1 or 1.2 of this Act. Such tax shall be levied and
9 collected in the same manner as other county taxes, but shall
10 not be included in any limitation otherwise prescribed as to
11 the rate or amount of county taxes but shall be in addition
12 thereto and in excess thereof. When collected, such tax shall
13 be paid into a special fund in the county treasury, to be
14 designated as the "Fund for Persons With a Developmental
15 Disability", and shall be used only for the purpose specified
16 in this Section. The levying of this annual tax shall not
17 preclude the county from the use of other federal, State, or
18 local funds for the purpose of providing facilities or services
19 for the care and treatment of its residents who are mentally
20 retarded or under a developmental disability.
21 (Source: P.A. 88-380; 88-388.)
 
22     (55 ILCS 105/1.1 new)
23     Sec. 1.1. Petition for submission to referendum by county.
24     (a) If, on and after the effective date of this amendatory
25 Act of the 96th General Assembly, the county board passes an

 

 

09600HB5169ham001 - 25 - LRB096 19045 HLH 35873 a

1 ordinance or resolution as provided in Section 1 of this Act
2 asking that an annual tax may be levied for the purpose of
3 providing facilities or services set forth in that Section and
4 so instructs the county clerk, the clerk shall certify the
5 proposition to the proper election officials for submission at
6 the next general county election. The proposition shall be in
7 substantially the following form:
8         Shall.....County levy an annual tax not to exceed 0.1%
9     upon the equalized assessed value of all taxable property
10     in the county for the purposes of providing facilities or
11     services for the benefit of its residents who are mentally
12     retarded or under a developmental disability and who are
13     not eligible to participate in any program provided under
14     Article 14 of the School Code, 105 ILCS 5/14.1-1.01 et
15     seq., including contracting for those facilities or
16     services with any privately or publicly operated entity
17     that provides those facilities or services either in or out
18     of the county?
19     (b) If a majority of the votes cast upon the proposition
20 are in favor thereof, such tax levy shall be authorized and the
21 county shall levy a tax not to exceed the rate set forth in
22 Section 1 of this Act.
 
23     (55 ILCS 105/1.2 new)
24     Sec. 1.2. Petition for submission to referendum by
25 electors.

 

 

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1     (a) Whenever a petition for submission to referendum by the
2 electors which requests the establishment and maintenance of
3 facilities or services for the benefit of its residents with a
4 developmental disability and the levy of an annual tax not to
5 exceed 0.1% upon all the taxable property in the county at the
6 value thereof, as equalized or assessed by the Department of
7 Revenue, is signed by electors of the county equal in number to
8 at least 10% of the total votes cast for the office that
9 received the greatest total number of votes at the last
10 preceding general county election and is presented to the
11 county clerk, the clerk shall certify the proposition to the
12 proper election authorities for submission at the next general
13 county election. The proposition shall be in substantially the
14 following form:
15         Shall.....County levy an annual tax not to exceed 0.1%
16     upon the equalized assessed value of all taxable property
17     in the county for the purposes of establishing and
18     maintaining facilities or services for the benefit of its
19     residents who are mentally retarded or under a
20     developmental disability and who are not eligible to
21     participate in any program provided under Article 14 of the
22     School Code, 105 ILCS 5/14.1-1.01 et seq., including
23     contracting for those facilities or services with any
24     privately or publicly operated entity that provides those
25     facilities or services either in or out of the county?
26     (b) If a majority of the votes cast upon the proposition

 

 

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1 are in favor thereof, such tax levy shall be authorized and the
2 county shall levy a tax not to exceed the rate set forth in
3 Section 1 of this Act.
 
4     (55 ILCS 105/2 rep.)
5     Section 15. The County Care for Persons with Developmental
6 Disabilities Act is amended by repealing Section 2.
 
7     Section 99. Effective date. This Act takes effect upon
8 becoming law.".