97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB3908

 

Introduced 12/11/2011, by Rep. Dwight Kay

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/18-213

    Amends the Property Tax Extension Limitation Law of the Property Tax Code. Provides that, in a county that is not subject to the Law, the registered voters within the county may file a petition with the county clerk requesting the county board to submit to the voters of the county the question of whether to make all non-home rule taxing districts that have all or a portion of their equalized assessed valuation situated in the county subject to the Law. Provides that, if 10% of the registered voters within the county sign the petition, then the county board shall submit the question. Effective immediately.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Section 18-213 as follows:
 
6    (35 ILCS 200/18-213)
7    Sec. 18-213. Referenda on applicability of the Property Tax
8Extension Limitation Law.
9    (a) The provisions of this Section do not apply to a taxing
10district subject to this Law because a majority of its 1990
11equalized assessed value is in a county or counties contiguous
12to a county of 3,000,000 or more inhabitants, or because a
13majority of its 1994 equalized assessed value is in an affected
14county and the taxing district was not subject to this Law
15before the 1995 levy year.
16    (b) The county board of a county that is not subject to
17this Law may, by ordinance or resolution, submit to the voters
18of the county the question of whether to make all non-home rule
19taxing districts that have all or a portion of their equalized
20assessed valuation situated in the county subject to this Law
21in the manner set forth in this Section.
22    For purposes of this Section only:
23    "Taxing district" has the same meaning provided in Section

 

 

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11-150.
2    "Equalized assessed valuation" means the equalized
3assessed valuation for a taxing district for the immediately
4preceding levy year.
5    (b-5) In a county that is not subject to this Law, the
6registered voters within the county may file a petition with
7the county clerk requesting that the county board adopt an
8ordinance to submit to the voters of the county the question of
9whether to make all non-home rule taxing districts that have
10all or a portion of their equalized assessed valuation situated
11in the county subject to this Law in the manner set forth in
12this Section. If the county clerk certifies that the petition
13contains the signatures of 10% of the registered voters within
14the county, then the county board shall adopt an ordinance to
15submit the question to the voters of the county.
16    (c) The ordinance or resolution shall request the
17submission of the proposition at any election, except a
18consolidated primary election, for the purpose of voting for or
19against making the Property Tax Extension Limitation Law
20applicable to all non-home rule taxing districts that have all
21or a portion of their equalized assessed valuation situated in
22the county.
23    The question shall be placed on a separate ballot and shall
24be in substantially the following form:
25        Shall the Property Tax Extension Limitation Law (35
26    ILCS 200/18-185 through 18-245), which limits annual

 

 

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1    property tax extension increases, apply to non-home rule
2    taxing districts with all or a portion of their equalized
3    assessed valuation located in (name of county)?
4Votes on the question shall be recorded as "yes" or "no".
5    (d) The county clerk shall order the proposition submitted
6to the electors of the county at the election specified in the
7ordinance or resolution. If part of the county is under the
8jurisdiction of a board or boards of election commissioners,
9the county clerk shall submit a certified copy of the ordinance
10or resolution to each board of election commissioners, which
11shall order the proposition submitted to the electors of the
12taxing district within its jurisdiction at the election
13specified in the ordinance or resolution.
14    (e) (1) With respect to taxing districts having all of
15    their equalized assessed valuation located in the county,
16    if a majority of the votes cast on the proposition are in
17    favor of the proposition, then this Law becomes applicable
18    to the taxing district beginning on January 1 of the year
19    following the date of the referendum.
20        (2) With respect to taxing districts that meet all the
21    following conditions this Law shall become applicable to
22    the taxing district beginning on January 1, 1997. The
23    districts to which this paragraph (2) is applicable
24            (A) do not have all of their equalized assessed
25        valuation located in a single county,
26            (B) have equalized assessed valuation in an

 

 

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

 

 

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1    the taxing district is located has held a referendum under
2    this Section at any election, except a consolidated primary
3    election, held in any year and if a majority of the
4    equalized assessed valuation of the taxing district is
5    located in one or more counties that have each approved a
6    referendum under this Section, then this Law shall become
7    applicable to the taxing district on January 1 of the year
8    following the year in which the last referendum in a county
9    in which the taxing district has any equalized assessed
10    valuation is held. For the purposes of this Law, the last
11    referendum shall be deemed to be the referendum making this
12    Law applicable to the taxing district. For purposes of this
13    Section, in determining whether a majority of the equalized
14    assessed valuation of the taxing district is located in one
15    or more counties that have approved a referendum under this
16    Section, the equalized assessed valuation of the taxing
17    district in any affected county shall be included with the
18    equalized assessed value of the taxing district in counties
19    that have approved the referendum.
20    (f) Immediately after a referendum is held under this
21Section, the county clerk of the county holding the referendum
22shall give notice of the referendum having been held and its
23results to all taxing districts that have all or a portion of
24their equalized assessed valuation located in the county, the
25county clerk of any other county in which any of the equalized
26assessed valuation of any taxing district is located, and the

 

 

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1Department of Revenue. After the last referendum affecting a
2multi-county taxing district is held, the Department of Revenue
3shall determine whether the taxing district is subject to this
4Law and, if so, shall notify the taxing district and the county
5clerks of all of the counties in which a portion of the
6equalized assessed valuation of the taxing district is located
7that, beginning the following January 1, the taxing district is
8subject to this Law. For each taxing district subject to
9paragraph (2) of subsection (e) of this Section, the Department
10of Revenue shall notify the taxing district and the county
11clerks of all of the counties in which a portion of the
12equalized assessed valuation of the taxing district is located
13that, beginning January 1, 1997, the taxing district is subject
14to this Law.
15    (g) Referenda held under this Section shall be conducted in
16accordance with the Election Code.
17(Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
 
18    Section 99. Effective date. This Act takes effect upon
19becoming law.