Rep. Barbara Flynn Currie

Filed: 11/7/2011

 

 


 

 


 
09700SB0092ham002LRB097 03013 HLH 59580 a

1
AMENDMENT TO SENATE BILL 92

2    AMENDMENT NO. ______. Amend Senate Bill 92 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Sections 18-185 and 18-215 as follows:
 
6    (35 ILCS 200/18-185)
7    Sec. 18-185. Short title; definitions. This Division 5 may
8be cited as the Property Tax Extension Limitation Law. As used
9in this Division 5:
10    "Consumer Price Index" means the Consumer Price Index for
11All Urban Consumers for all items published by the United
12States Department of Labor.
13    "Extension limitation" means (a) the lesser of 5% or the
14percentage increase in the Consumer Price Index during the
1512-month calendar year preceding the levy year or (b) the rate
16of increase approved by voters under Section 18-205.

 

 

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1    "Affected county" means a county of 3,000,000 or more
2inhabitants or a county contiguous to a county of 3,000,000 or
3more inhabitants.
4    "Taxing district" has the same meaning provided in Section
51-150, except as otherwise provided in this Section. For the
61991 through 1994 levy years only, "taxing district" includes
7only each non-home rule taxing district having the majority of
8its 1990 equalized assessed value within any county or counties
9contiguous to a county with 3,000,000 or more inhabitants.
10Beginning with the 1995 levy year, "taxing district" includes
11only each non-home rule taxing district subject to this Law
12before the 1995 levy year and each non-home rule taxing
13district not subject to this Law before the 1995 levy year
14having the majority of its 1994 equalized assessed value in an
15affected county or counties. Beginning with the levy year in
16which this Law becomes applicable to a taxing district as
17provided in Section 18-213, "taxing district" also includes
18those taxing districts made subject to this Law as provided in
19Section 18-213.
20    "Aggregate extension" for taxing districts to which this
21Law applied before the 1995 levy year means the annual
22corporate extension for the taxing district and those special
23purpose extensions that are made annually for the taxing
24district, excluding special purpose extensions: (a) made for
25the taxing district to pay interest or principal on general
26obligation bonds that were approved by referendum; (b) made for

 

 

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1any taxing district to pay interest or principal on general
2obligation bonds issued before October 1, 1991; (c) made for
3any taxing district to pay interest or principal on bonds
4issued to refund or continue to refund those bonds issued
5before October 1, 1991; (d) made for any taxing district to pay
6interest or principal on bonds issued to refund or continue to
7refund bonds issued after October 1, 1991 that were approved by
8referendum; (e) made for any taxing district to pay interest or
9principal on revenue bonds issued before October 1, 1991 for
10payment of which a property tax levy or the full faith and
11credit of the unit of local government is pledged; however, a
12tax for the payment of interest or principal on those bonds
13shall be made only after the governing body of the unit of
14local government finds that all other sources for payment are
15insufficient to make those payments; (f) made for payments
16under a building commission lease when the lease payments are
17for the retirement of bonds issued by the commission before
18October 1, 1991, to pay for the building project; (g) made for
19payments due under installment contracts entered into before
20October 1, 1991; (h) made for payments of principal and
21interest on bonds issued under the Metropolitan Water
22Reclamation District Act to finance construction projects
23initiated before October 1, 1991; (i) made for payments of
24principal and interest on limited bonds, as defined in Section
253 of the Local Government Debt Reform Act, in an amount not to
26exceed 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
2obligations, except obligations initially issued pursuant to
3referendum; (j) made for payments of principal and interest on
4bonds issued under Section 15 of the Local Government Debt
5Reform Act; (k) made by a school district that participates in
6the Special Education District of Lake County, created by
7special education joint agreement under Section 10-22.31 of the
8School Code, for payment of the school district's share of the
9amounts required to be contributed by the Special Education
10District of Lake County to the Illinois Municipal Retirement
11Fund under Article 7 of the Illinois Pension Code; the amount
12of any extension under this item (k) shall be certified by the
13school district to the county clerk; (l) made to fund expenses
14of providing joint recreational programs for the handicapped
15under Section 5-8 of the Park District Code or Section 11-95-14
16of the Illinois Municipal Code; (m) made for temporary
17relocation loan repayment purposes pursuant to Sections 2-3.77
18and 17-2.2d of the School Code; (n) made for payment of
19principal and interest on any bonds issued under the authority
20of Section 17-2.2d of the School Code; and (o) made for
21contributions to a firefighter's pension fund created under
22Article 4 of the Illinois Pension Code, to the extent of the
23amount certified under item (5) of Section 4-134 of the
24Illinois Pension Code; and (p) made for road purposes in the
25first year after a township assumes the rights, powers, duties,
26assets, property, liabilities, obligations, and

 

 

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1responsibilities of a road district abolished under the
2provisions of Section 6-133 of the Illinois Highway Code.
3    "Aggregate extension" for the taxing districts to which
4this Law did not apply before the 1995 levy year (except taxing
5districts subject to this Law in accordance with Section
618-213) means the annual corporate extension for the taxing
7district and those special purpose extensions that are made
8annually for the taxing district, excluding special purpose
9extensions: (a) made for the taxing district to pay interest or
10principal on general obligation bonds that were approved by
11referendum; (b) made for any taxing district to pay interest or
12principal on general obligation bonds issued before March 1,
131995; (c) made for any taxing district to pay interest or
14principal on bonds issued to refund or continue to refund those
15bonds issued before March 1, 1995; (d) made for any taxing
16district to pay interest or principal on bonds issued to refund
17or continue to refund bonds issued after March 1, 1995 that
18were approved by referendum; (e) made for any taxing district
19to pay interest or principal on revenue bonds issued before
20March 1, 1995 for payment of which a property tax levy or the
21full faith and credit of the unit of local government is
22pledged; however, a tax for the payment of interest or
23principal on those bonds shall be made only after the governing
24body of the unit of local government finds that all other
25sources for payment are insufficient to make those payments;
26(f) made for payments under a building commission lease when

 

 

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1the lease payments are for the retirement of bonds issued by
2the commission before March 1, 1995 to pay for the building
3project; (g) made for payments due under installment contracts
4entered into before March 1, 1995; (h) made for payments of
5principal and interest on bonds issued under the Metropolitan
6Water Reclamation District Act to finance construction
7projects initiated before October 1, 1991; (h-4) made for
8stormwater management purposes by the Metropolitan Water
9Reclamation District of Greater Chicago under Section 12 of the
10Metropolitan Water Reclamation District Act; (i) made for
11payments of principal and interest on limited bonds, as defined
12in Section 3 of the Local Government Debt Reform Act, in an
13amount not to exceed the debt service extension base less the
14amount in items (b), (c), and (e) of this definition for
15non-referendum obligations, except obligations initially
16issued pursuant to referendum and bonds described in subsection
17(h) of this definition; (j) made for payments of principal and
18interest on bonds issued under Section 15 of the Local
19Government Debt Reform Act; (k) made for payments of principal
20and interest on bonds authorized by Public Act 88-503 and
21issued under Section 20a of the Chicago Park District Act for
22aquarium or museum projects; (l) made for payments of principal
23and interest on bonds authorized by Public Act 87-1191 or
2493-601 and (i) issued pursuant to Section 21.2 of the Cook
25County Forest Preserve District Act, (ii) issued under Section
2642 of the Cook County Forest Preserve District Act for

 

 

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1zoological park projects, or (iii) issued under Section 44.1 of
2the Cook County Forest Preserve District Act for botanical
3gardens projects; (m) made pursuant to Section 34-53.5 of the
4School Code, whether levied annually or not; (n) made to fund
5expenses of providing joint recreational programs for the
6handicapped under Section 5-8 of the Park District Code or
7Section 11-95-14 of the Illinois Municipal Code; (o) made by
8the Chicago Park District for recreational programs for the
9handicapped under subsection (c) of Section 7.06 of the Chicago
10Park District Act; (p) made for contributions to a
11firefighter's pension fund created under Article 4 of the
12Illinois Pension Code, to the extent of the amount certified
13under item (5) of Section 4-134 of the Illinois Pension Code;
14and (q) made by Ford Heights School District 169 under Section
1517-9.02 of the School Code.
16    "Aggregate extension" for all taxing districts to which
17this Law applies in accordance with Section 18-213, except for
18those taxing districts subject to paragraph (2) of subsection
19(e) of Section 18-213, means the annual corporate extension for
20the taxing district and those special purpose extensions that
21are made annually for the taxing district, excluding special
22purpose extensions: (a) made for the taxing district to pay
23interest or principal on general obligation bonds that were
24approved by referendum; (b) made for any taxing district to pay
25interest or principal on general obligation bonds issued before
26the date on which the referendum making this Law applicable to

 

 

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

 

 

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1district is held; (h) made for payments of principal and
2interest on limited bonds, as defined in Section 3 of the Local
3Government Debt Reform Act, in an amount not to exceed the debt
4service extension base less the amount in items (b), (c), and
5(e) of this definition for non-referendum obligations, except
6obligations initially issued pursuant to referendum; (i) made
7for payments of principal and interest on bonds issued under
8Section 15 of the Local Government Debt Reform Act; (j) made
9for a qualified airport authority to pay interest or principal
10on general obligation bonds issued for the purpose of paying
11obligations due under, or financing airport facilities
12required to be acquired, constructed, installed or equipped
13pursuant to, contracts entered into before March 1, 1996 (but
14not including any amendments to such a contract taking effect
15on or after that date); (k) made to fund expenses of providing
16joint recreational programs for the handicapped under Section
175-8 of the Park District Code or Section 11-95-14 of the
18Illinois Municipal Code; (l) made for contributions to a
19firefighter's pension fund created under Article 4 of the
20Illinois Pension Code, to the extent of the amount certified
21under item (5) of Section 4-134 of the Illinois Pension Code;
22and (m) made for the taxing district to pay interest or
23principal on general obligation bonds issued pursuant to
24Section 19-3.10 of the School Code.
25    "Aggregate extension" for all taxing districts to which
26this Law applies in accordance with paragraph (2) of subsection

 

 

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1(e) of Section 18-213 means the annual corporate extension for
2the taxing district and those special purpose extensions that
3are made annually for the taxing district, excluding special
4purpose extensions: (a) made for the taxing district to pay
5interest or principal on general obligation bonds that were
6approved by referendum; (b) made for any taxing district to pay
7interest or principal on general obligation bonds issued before
8the effective date of this amendatory Act of 1997; (c) made for
9any taxing district to pay interest or principal on bonds
10issued to refund or continue to refund those bonds issued
11before the effective date of this amendatory Act of 1997; (d)
12made for any taxing district to pay interest or principal on
13bonds issued to refund or continue to refund bonds issued after
14the effective date of this amendatory Act of 1997 if the bonds
15were approved by referendum after the effective date of this
16amendatory Act of 1997; (e) made for any taxing district to pay
17interest or principal on revenue bonds issued before the
18effective date of this amendatory Act of 1997 for payment of
19which a property tax levy or the full faith and credit of the
20unit of local government is pledged; however, a tax for the
21payment of interest or principal on those bonds shall be made
22only after the governing body of the unit of local government
23finds that all other sources for payment are insufficient to
24make those payments; (f) made for payments under a building
25commission lease when the lease payments are for the retirement
26of bonds issued by the commission before the effective date of

 

 

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1this amendatory Act of 1997 to pay for the building project;
2(g) made for payments due under installment contracts entered
3into before the effective date of this amendatory Act of 1997;
4(h) made for payments of principal and interest on limited
5bonds, as defined in Section 3 of the Local Government Debt
6Reform Act, in an amount not to exceed the debt service
7extension base less the amount in items (b), (c), and (e) of
8this definition for non-referendum obligations, except
9obligations initially issued pursuant to referendum; (i) made
10for payments of principal and interest on bonds issued under
11Section 15 of the Local Government Debt Reform Act; (j) made
12for a qualified airport authority to pay interest or principal
13on general obligation bonds issued for the purpose of paying
14obligations due under, or financing airport facilities
15required to be acquired, constructed, installed or equipped
16pursuant to, contracts entered into before March 1, 1996 (but
17not including any amendments to such a contract taking effect
18on or after that date); (k) made to fund expenses of providing
19joint recreational programs for the handicapped under Section
205-8 of the Park District Code or Section 11-95-14 of the
21Illinois Municipal Code; and (l) made for contributions to a
22firefighter's pension fund created under Article 4 of the
23Illinois Pension Code, to the extent of the amount certified
24under item (5) of Section 4-134 of the Illinois Pension Code.
25    "Debt service extension base" means an amount equal to that
26portion of the extension for a taxing district for the 1994

 

 

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1levy year, or for those taxing districts subject to this Law in
2accordance with Section 18-213, except for those subject to
3paragraph (2) of subsection (e) of Section 18-213, for the levy
4year in which the referendum making this Law applicable to the
5taxing district is held, or for those taxing districts subject
6to this Law in accordance with paragraph (2) of subsection (e)
7of Section 18-213 for the 1996 levy year, constituting an
8extension for payment of principal and interest on bonds issued
9by the taxing district without referendum, but not including
10excluded non-referendum bonds. For park districts (i) that were
11first subject to this Law in 1991 or 1995 and (ii) whose
12extension for the 1994 levy year for the payment of principal
13and interest on bonds issued by the park district without
14referendum (but not including excluded non-referendum bonds)
15was less than 51% of the amount for the 1991 levy year
16constituting an extension for payment of principal and interest
17on bonds issued by the park district without referendum (but
18not including excluded non-referendum bonds), "debt service
19extension base" means an amount equal to that portion of the
20extension for the 1991 levy year constituting an extension for
21payment of principal and interest on bonds issued by the park
22district without referendum (but not including excluded
23non-referendum bonds). A debt service extension base
24established or increased at any time pursuant to any provision
25of this Law, except Section 18-212, shall be increased each
26year commencing with the later of (i) the 2009 levy year or

 

 

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1(ii) the first levy year in which this Law becomes applicable
2to the taxing district, by the lesser of 5% or the percentage
3increase in the Consumer Price Index during the 12-month
4calendar year preceding the levy year. The debt service
5extension base may be established or increased as provided
6under Section 18-212. "Excluded non-referendum bonds" means
7(i) bonds authorized by Public Act 88-503 and issued under
8Section 20a of the Chicago Park District Act for aquarium and
9museum projects; (ii) bonds issued under Section 15 of the
10Local Government Debt Reform Act; or (iii) refunding
11obligations issued to refund or to continue to refund
12obligations initially issued pursuant to referendum.
13    "Special purpose extensions" include, but are not limited
14to, extensions for levies made on an annual basis for
15unemployment and workers' compensation, self-insurance,
16contributions to pension plans, and extensions made pursuant to
17Section 6-601 of the Illinois Highway Code for a road
18district's permanent road fund whether levied annually or not.
19The extension for a special service area is not included in the
20aggregate extension.
21    "Aggregate extension base" means the taxing district's
22last preceding aggregate extension as adjusted under Sections
2318-135, 18-215, and 18-230. An adjustment under Section 18-135
24shall be made for the 2007 levy year and all subsequent levy
25years whenever one or more counties within which a taxing
26district is located (i) used estimated valuations or rates when

 

 

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1extending taxes in the taxing district for the last preceding
2levy year that resulted in the over or under extension of
3taxes, or (ii) increased or decreased the tax extension for the
4last preceding levy year as required by Section 18-135(c).
5Whenever an adjustment is required under Section 18-135, the
6aggregate extension base of the taxing district shall be equal
7to the amount that the aggregate extension of the taxing
8district would have been for the last preceding levy year if
9either or both (i) actual, rather than estimated, valuations or
10rates had been used to calculate the extension of taxes for the
11last levy year, or (ii) the tax extension for the last
12preceding levy year had not been adjusted as required by
13subsection (c) of Section 18-135.
14    "Levy year" has the same meaning as "year" under Section
151-155.
16    "New property" means (i) the assessed value, after final
17board of review or board of appeals action, of new improvements
18or additions to existing improvements on any parcel of real
19property that increase the assessed value of that real property
20during the levy year multiplied by the equalization factor
21issued by the Department under Section 17-30, (ii) the assessed
22value, after final board of review or board of appeals action,
23of real property not exempt from real estate taxation, which
24real property was exempt from real estate taxation for any
25portion of the immediately preceding levy year, multiplied by
26the equalization factor issued by the Department under Section

 

 

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117-30, including the assessed value, upon final stabilization
2of occupancy after new construction is complete, of any real
3property located within the boundaries of an otherwise or
4previously exempt military reservation that is intended for
5residential use and owned by or leased to a private corporation
6or other entity, and (iii) in counties that classify in
7accordance with Section 4 of Article IX of the Illinois
8Constitution, an incentive property's additional assessed
9value resulting from a scheduled increase in the level of
10assessment as applied to the first year final board of review
11market value. In addition, the county clerk in a county
12containing a population of 3,000,000 or more shall include in
13the 1997 recovered tax increment value for any school district,
14any recovered tax increment value that was applicable to the
151995 tax year calculations.
16    "Qualified airport authority" means an airport authority
17organized under the Airport Authorities Act and located in a
18county bordering on the State of Wisconsin and having a
19population in excess of 200,000 and not greater than 500,000.
20    "Recovered tax increment value" means, except as otherwise
21provided in this paragraph, the amount of the current year's
22equalized assessed value, in the first year after a
23municipality terminates the designation of an area as a
24redevelopment project area previously established under the
25Tax Increment Allocation Development Act in the Illinois
26Municipal Code, previously established under the Industrial

 

 

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1Jobs Recovery Law in the Illinois Municipal Code, previously
2established under the Economic Development Project Area Tax
3Increment Act of 1995, or previously established under the
4Economic Development Area Tax Increment Allocation Act, of each
5taxable lot, block, tract, or parcel of real property in the
6redevelopment project area over and above the initial equalized
7assessed value of each property in the redevelopment project
8area. For the taxes which are extended for the 1997 levy year,
9the recovered tax increment value for a non-home rule taxing
10district that first became subject to this Law for the 1995
11levy year because a majority of its 1994 equalized assessed
12value was in an affected county or counties shall be increased
13if a municipality terminated the designation of an area in 1993
14as a redevelopment project area previously established under
15the Tax Increment Allocation Development Act in the Illinois
16Municipal Code, previously established under the Industrial
17Jobs Recovery Law in the Illinois Municipal Code, or previously
18established under the Economic Development Area Tax Increment
19Allocation Act, by an amount equal to the 1994 equalized
20assessed value of each taxable lot, block, tract, or parcel of
21real property in the redevelopment project area over and above
22the initial equalized assessed value of each property in the
23redevelopment project area. In the first year after a
24municipality removes a taxable lot, block, tract, or parcel of
25real property from a redevelopment project area established
26under the Tax Increment Allocation Development Act in the

 

 

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1Illinois Municipal Code, the Industrial Jobs Recovery Law in
2the Illinois Municipal Code, or the Economic Development Area
3Tax Increment Allocation Act, "recovered tax increment value"
4means the amount of the current year's equalized assessed value
5of each taxable lot, block, tract, or parcel of real property
6removed from the redevelopment project area over and above the
7initial equalized assessed value of that real property before
8removal from the redevelopment project area.
9    Except as otherwise provided in this Section, "limiting
10rate" means a fraction the numerator of which is the last
11preceding aggregate extension base times an amount equal to one
12plus the extension limitation defined in this Section and the
13denominator of which is the current year's equalized assessed
14value of all real property in the territory under the
15jurisdiction of the taxing district during the prior levy year.
16For those taxing districts that reduced their aggregate
17extension for the last preceding levy year, the highest
18aggregate extension in any of the last 3 preceding levy years
19shall be used for the purpose of computing the limiting rate.
20The denominator shall not include new property or the recovered
21tax increment value. If a new rate, a rate decrease, or a
22limiting rate increase has been approved at an election held
23after March 21, 2006, then (i) the otherwise applicable
24limiting rate shall be increased by the amount of the new rate
25or shall be reduced by the amount of the rate decrease, as the
26case may be, or (ii) in the case of a limiting rate increase,

 

 

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1the limiting rate shall be equal to the rate set forth in the
2proposition approved by the voters for each of the years
3specified in the proposition, after which the limiting rate of
4the taxing district shall be calculated as otherwise provided.
5(Source: P.A. 96-501, eff. 8-14-09; 96-517, eff. 8-14-09;
696-1000, eff. 7-2-10; 96-1202, eff. 7-22-10; 97-611, eff.
71-1-12.)
 
8    (35 ILCS 200/18-215)
9    Sec. 18-215. Merging and consolidating taxing districts;
10transfer of service. For purposes of this Law, when 2 or more
11taxing districts merge or consolidate, including, but not
12limited to, a township assuming the rights, powers, duties,
13assets, property liabilities, obligations, and
14responsibilities of a road district abolished under the
15provisions of Section 6-133 of the Illinois Highway Code, the
16sum of the last preceding aggregate extensions for each taxing
17district shall be combined for the resulting merged or
18consolidated taxing district and the provisions of Section
1918-190 of this Law requiring a referendum to establish a new
20levy shall not apply. When a service performed by one taxing
21district is transferred to another taxing district, that part
22of the aggregate extension base for that purpose shall be
23transferred and added to the aggregate extension base of the
24transferee taxing district for purposes of this Law and shall
25be deducted from the aggregate extension base of the transferor

 

 

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1taxing district. If the service and corresponding portion of
2the aggregate extension base transferred to the taxing district
3are for a service that the transferee district does not
4currently levy for, the provisions of Section 18-190 of this
5Law requiring a referendum to establish a new levy shall not
6apply.
7(Source: P.A. 90-719, eff. 8-7-98.)
 
8    Section 10. The Illinois Highway Code is amended by
9changing Section 6-501 as follows:
 
10    (605 ILCS 5/6-501)  (from Ch. 121, par. 6-501)
11    Sec. 6-501. (a) Findings and purpose. The General Assembly
12finds:
13        (1) That the financial conditions of the Township and
14    District road systems of the State of Illinois have
15    suffered adversely as a result of changes in law concerning
16    assessed valuation of property for tax purposes. That as a
17    result of the changes beginning in 1945, the rates of
18    permissible levy were first halved to accommodate full fair
19    value, but never restored when subsequent law change
20    established the legal assessed valuation at 50% of fair
21    market value as equalized by the Department of Revenue.
22        (2) Townships and district road systems, as a result of
23    the decreased financial support, have suffered a decline in
24    ability to maintain or improve roads and bridges in a safe

 

 

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1    condition to permit the normal and ordinary use of its
2    highway system. In many instances bridges have been closed
3    and detours required because of impossible road conditions
4    resulting in hardships for school districts in
5    transporting pupils and for farms in moving products to
6    market.
7        (3) Further, cost for maintenance and improvements
8    have risen faster than the valuations of property, the base
9    of financial support.
10        (4) To solve these problems, this Act makes changes in
11    rates of taxation -- returning Townships and District road
12    systems to their approximate financial viability prior to
13    1945.
14    (b) The highway commissioner for each road district in each
15county not under township organization shall on or before the
16third Tuesday in December of each year determine and certify to
17the county board the amount necessary to be raised by taxation
18for road purposes and for the salaries of elected road district
19officials in the road district.
20    Should any highway commissioner during the last year of his
21term of office for any reason not file the certificate in the
22office of the county clerk, as required by this Section, in
23time for presentation to the regular September meeting of the
24county board, the clerk shall present in lieu thereof a
25certificate equal in amount to that presented for the preceding
26year.

 

 

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1    In every such county the certificate shall be filed in the
2office of the county clerk and by that official presented to
3the county board at the regular September meeting for the
4consideration of the board. The amount so certified if approved
5by the county board, or the part thereof as the county board
6does approve, shall be extended by the county clerk as road
7taxes against the taxable property of the district.
8    (c) The highway commissioner in each road district in each
9county having adopted township organization shall in
10accordance with the Illinois Municipal Budget Law at least 30
11days prior to the public meeting required by this paragraph,
12each year prepare or cause to be prepared a tentative budget
13and appropriation ordinance and file the same with the clerk of
14the township or consolidated township road district, as the
15case may be, who shall make the tentative budget and
16appropriation ordinance conveniently available to the public
17inspection for at least 30 days prior to final action. One
18public hearing shall be held. This public hearing shall be held
19on or before the last day of the first quarter of the fiscal
20year before the township board of trustees or the highway board
21of trustees, as the case may be. Notice of the hearing shall be
22given by publication in a newspaper published in the road
23district at least 30 days prior to the time of the hearing. If
24there is no newspaper published in the road district, notice of
25the public hearing shall be given by posting notices in 5 of
26the most public places in the district. It shall be the duty of

 

 

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1the clerk of the road district to arrange for the public
2hearing. The township board of trustees or highway board of
3trustees, as the case may be, at the public hearing shall adopt
4the tentative budget and appropriation ordinance, or any part
5as the board of trustees deem necessary.
6    On or before the last Tuesday in December the township
7board of trustees or highway board of trustees or road district
8commissioner, as the case may be, shall levy and certify to the
9county clerk the amount necessary to be raised by taxation for
10road purposes and the road district commissioner shall levy and
11certify to the county clerk the amount necessary to be raised
12by taxation for the salaries of elected road district officials
13in the road district, as determined by the highway
14commissioner. Notwithstanding the foregoing, in townships
15located within Cook County, the township board of trustees
16shall be the authority to determine the estimate of the levy
17for such road purposes, and the township board of trustees
18shall levy and certify the county clerk the amounts necessary
19to be raised by the taxation for road purposes as determined by
20the township board of trustees on or before the last Tuesday of
21December.
22    The amount so certified shall be extended by the county
23clerk as road taxes against the taxable property of the
24district.
25    On or after October 10, 1991, a road district commissioner
26whose district is located in a county not under township

 

 

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1organization may not levy separately a tax for salaries of
2elected road district officials unless the tax has been first
3approved by a majority of the electors voting on the question
4at a referendum conducted in accordance with the general
5election law. The question submitted to the electors at the
6referendum shall be in substantially the following form: "Shall
7the road district commissioner be authorized to levy an annual
8tax for the salaries of elected road district officials under
9Section 6-501 of the Illinois Highway Code?"
10    Except as is otherwise permitted by this Code and when the
11road district commissioner establishes the tax rate for the
12salaries of elected road district officials, the county clerk
13shall not extend taxes for road purposes against the taxable
14property in any road district at rates in excess of the
15following:
16        (1) in a road district comprised of a single township
17    in a county having township organization, at a rate in
18    excess of .125% of the value, as equalized or assessed by
19    the Department of Revenue; unless before the last Tuesday
20    in December annually the highway commissioner of the
21    township road district shall have secured the consent in
22    writing of a majority of the members of the township board
23    of trustees to the extension of a greater rate, in which
24    case the rate shall not exceed that approved by a majority
25    of the members of the township board of trustees, but in no
26    case shall it exceed .165% of the value, as equalized or

 

 

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1    assessed by the Department. Once approved by the township
2    board of trustees, the rate shall remain in effect until
3    changed by the township board of trustees;
4        (2) in a consolidated township road district, at a rate
5    in excess of .175% of the value, as equalized or assessed
6    by the Department of Revenue;
7        (3) in a road district in a county not having township
8    organization, at a rate in excess of .165% of the value, as
9    equalized or assessed by the Department of Revenue.
10    However, road districts that have higher tax rate
11limitations on a permanent basis for road purposes on July 1,
121967, than the limitations herein provided, may continue to
13levy the road taxes at the higher limitations, and the county
14clerk shall extend the taxes at not to exceed the higher
15limitations.
16    If the amount of taxes levied by the township board of
17trustees or the highway board of trustees or approved by the
18county board in any case is in excess of the amount that may be
19extended the county clerk shall reduce the amount so that the
20rate extended shall be no greater than authorized by law.
21However, the tax shall not be reduced or scaled in any manner
22whatever by reason of the levy and extension by the county
23clerk of any tax to pay the principal or interest, or both, of
24any bonds issued by a road district.
25    The taxes, when collected, shall be held by the treasurer
26of the district as the regular road fund of the district.

 

 

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1    Notwithstanding any other provision of law, for a period of
2time ending 18 years after the effective date of this
3amendatory Act of 1994, a road district or consolidated road
4district may accumulate up to 50% of the taxes collected from a
5subdivision under this Section for improvements of
6nondedicated roads within the subdivision from which and for
7which the taxes were collected. These nondedicated roads will
8become a part of the township and district road system if the
9roads meet the criteria established by the counties in which
10the roads are located. The total accumulations under this
11provision may not exceed 10% of the total funds held by the
12district for road purposes. This provision applies only to
13townships within counties adjacent to a county with a
14population of 3,000,000 or more and only with respect to
15subdivisions whose plats were filed or recorded before July 23,
161959.
17    Any road district may accumulate funds for the purpose of
18acquiring, constructing, repairing and improving buildings and
19procuring land in relation to the building and for the purpose
20of procuring road maintenance apparatus and equipment, and for
21the construction of roads, and may annually levy taxes for the
22purposes in excess of its current requirements for other
23purposes, subject to the tax rate limitations provided in this
24Section, provided a proposition to accumulate funds for the
25purposes is first submitted to and approved by the electors of
26the district. The proposition shall be certified to the proper

 

 

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1election officials by the district clerk upon the direction of
2the highway commissioner, and the election officials shall
3submit the proposition at a regular election. Notice and
4conduct of the referendum shall be in accordance with the
5general election law. The proposition shall be in substantially
6the following form:
7-------------------------------------------------------------
8    Shall .......... road district
9accumulate funds in the amount
10of $......... for ........ years             YES
11for the purpose of acquiring,
12constructing, repairing and improving    --------------------
13buildings and procuring land
14therefor,  and for procuring road            NO
15maintenance apparatus and equipment
16and for the construction of roads?
17-------------------------------------------------------------
18    If a majority of the electors voting on the proposition
19vote in favor of it, the road district may use a portion of the
20funds levied, subject to the tax rate limitations provided in
21this Section, for the purposes for which accumulation was
22authorized. It shall not be a valid objection to any subsequent
23tax levy made under this Section, that there remains unexpended
24money arising from the levy of a prior year because of an
25accumulation permitted by this Section and provided for in the
26budget for that prior year.

 

 

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1    (d) Any road district may accumulate moneys in a dedicated
2fund for a specific capital construction or maintenance project
3or a major equipment purchase without submitting a proposition
4to the electors of the district if the annual budget and
5appropriation ordinance for the road district states the
6amount, purpose, and duration of any accumulation of funds
7authorized under this Section, with specific reference to each
8project to be constructed or equipment to be purchased. Nothing
9in this subsection precludes a road district from accumulating
10moneys for non-specific purposes as provided in this Section.
11(Source: P.A. 92-395, eff. 8-16-01; 92-656, eff. 7-16-02.)
 
12    Section 99. Effective date. This Act takes effect upon
13becoming law.".