Rep. Jack D. Franks

Filed: 6/8/2015

 

 


 

 


 
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1
AMENDMENT TO HOUSE BILL 690

2    AMENDMENT NO. ______. Amend House Bill 690 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Sections 18-185, 18-205, 18-213, and 18-214 and by adding
6Section 18-242 as follows:
 
7    (35 ILCS 200/18-185)
8    Sec. 18-185. Short title; definitions. This Division 5 may
9be cited as the Property Tax Extension Limitation Law. As used
10in this Division 5:
11    "Consumer Price Index" means the Consumer Price Index for
12All Urban Consumers for all items published by the United
13States Department of Labor.
14    "Extension limitation", for levy years prior to 2015, means
15(a) the lesser of 5% or the percentage increase in the Consumer
16Price Index during the 12-month calendar year preceding the

 

 

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1levy year or (b) the rate of increase approved by voters under
2Section 18-205.
3    "Extension limitation", beginning in levy year 2015, means
40% or the rate of increase approved by the voters under Section
518-205.
6    "Affected county" means a county of 3,000,000 or more
7inhabitants or a county contiguous to a county of 3,000,000 or
8more inhabitants.
9    "Taxing district" has the same meaning provided in Section
101-150, except as otherwise provided in this Section. For the
111991 through 1994 levy years only, "taxing district" includes
12only each non-home rule taxing district having the majority of
13its 1990 equalized assessed value within any county or counties
14contiguous to a county with 3,000,000 or more inhabitants.
15Beginning with the 1995 levy year and through the 2014 levy
16year, "taxing district" includes only each non-home rule taxing
17district subject to this Law before the 1995 levy year and each
18non-home rule taxing district not subject to this Law before
19the 1995 levy year having the majority of its 1994 equalized
20assessed value in an affected county or counties. Beginning
21with the levy year in which this Law becomes applicable to a
22taxing district as provided in Section 18-213, "taxing
23district" also includes those taxing districts made subject to
24this Law as provided in Section 18-213. Beginning with the 2015
25levy year, "taxing district" means each unit of local
26government, school district, or community college district in

 

 

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1the State with the power to levy taxes, including, but not
2limited to, home rule units and taxing districts that were not
3subject to this Law prior to the effective date of this
4amendatory Act of the 99th General Assembly.
5    "Aggregate extension" for taxing districts to which this
6Law applied before the 1995 levy year means the annual
7corporate extension for the taxing district and those special
8purpose extensions that are made annually for the taxing
9district, excluding special purpose extensions: (a) made for
10the taxing district to pay interest or principal on general
11obligation bonds that were approved by referendum; (b) made for
12any taxing district to pay interest or principal on general
13obligation bonds issued before October 1, 1991; (c) made for
14any taxing district to pay interest or principal on bonds
15issued to refund or continue to refund those bonds issued
16before October 1, 1991; (d) made for any taxing district to pay
17interest or principal on bonds issued to refund or continue to
18refund bonds issued after October 1, 1991 that were approved by
19referendum; (e) made for any taxing district to pay interest or
20principal on revenue bonds issued before October 1, 1991 for
21payment of which a property tax levy or the full faith and
22credit of the unit of local government is pledged; however, a
23tax for the payment of interest or principal on those bonds
24shall be made only after the governing body of the unit of
25local government finds that all other sources for payment are
26insufficient to make those payments; (f) made for payments

 

 

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1under a building commission lease when the lease payments are
2for the retirement of bonds issued by the commission before
3October 1, 1991, to pay for the building project; (g) made for
4payments due under installment contracts entered into before
5October 1, 1991; (h) made for payments of principal and
6interest on bonds issued under the Metropolitan Water
7Reclamation District Act to finance construction projects
8initiated before October 1, 1991; (i) made for payments of
9principal and interest on limited bonds, as defined in Section
103 of the Local Government Debt Reform Act, in an amount not to
11exceed the debt service extension base less the amount in items
12(b), (c), (e), and (h) of this definition for non-referendum
13obligations, except obligations initially issued pursuant to
14referendum; (j) made for payments of principal and interest on
15bonds issued under Section 15 of the Local Government Debt
16Reform Act; (k) made by a school district that participates in
17the Special Education District of Lake County, created by
18special education joint agreement under Section 10-22.31 of the
19School Code, for payment of the school district's share of the
20amounts required to be contributed by the Special Education
21District of Lake County to the Illinois Municipal Retirement
22Fund under Article 7 of the Illinois Pension Code; the amount
23of any extension under this item (k) shall be certified by the
24school district to the county clerk; (l) made to fund expenses
25of providing joint recreational programs for the handicapped
26under Section 5-8 of the Park District Code or Section 11-95-14

 

 

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1of the Illinois Municipal Code; (m) made for temporary
2relocation loan repayment purposes pursuant to Sections 2-3.77
3and 17-2.2d of the School Code; (n) made for payment of
4principal and interest on any bonds issued under the authority
5of Section 17-2.2d of the School Code; (o) made for
6contributions to a firefighter's pension fund created under
7Article 4 of the Illinois Pension Code, to the extent of the
8amount certified under item (5) of Section 4-134 of the
9Illinois Pension Code; and (p) made for road purposes in the
10first year after a township assumes the rights, powers, duties,
11assets, property, liabilities, obligations, and
12responsibilities of a road district abolished under the
13provisions of Section 6-133 of the Illinois Highway Code.
14    "Aggregate extension" for the taxing districts to which
15this Law did not apply before the 1995 levy year (except taxing
16districts subject to this Law in accordance with Section 18-213
17or this amendatory Act of the 99th General Assembly) means the
18annual corporate extension for the taxing district and those
19special purpose extensions that are made annually for the
20taxing district, excluding special purpose extensions: (a)
21made for the taxing district to pay interest or principal on
22general obligation bonds that were approved by referendum; (b)
23made for any taxing district to pay interest or principal on
24general obligation bonds issued before March 1, 1995; (c) made
25for any taxing district to pay interest or principal on bonds
26issued to refund or continue to refund those bonds issued

 

 

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1before March 1, 1995; (d) made for any taxing district to pay
2interest or principal on bonds issued to refund or continue to
3refund bonds issued after March 1, 1995 that were approved by
4referendum; (e) made for any taxing district to pay interest or
5principal on revenue bonds issued before March 1, 1995 for
6payment of which a property tax levy or the full faith and
7credit of the unit of local government is pledged; however, a
8tax for the payment of interest or principal on those bonds
9shall be made only after the governing body of the unit of
10local government finds that all other sources for payment are
11insufficient to make those payments; (f) made for payments
12under a building commission lease when the lease payments are
13for the retirement of bonds issued by the commission before
14March 1, 1995 to pay for the building project; (g) made for
15payments due under installment contracts entered into before
16March 1, 1995; (h) made for payments of principal and interest
17on bonds issued under the Metropolitan Water Reclamation
18District Act to finance construction projects initiated before
19October 1, 1991; (h-4) made for stormwater management purposes
20by the Metropolitan Water Reclamation District of Greater
21Chicago under Section 12 of the Metropolitan Water Reclamation
22District Act; (i) made for payments of principal and interest
23on limited bonds, as defined in Section 3 of the Local
24Government Debt Reform Act, in an amount not to exceed the debt
25service extension base less the amount in items (b), (c), and
26(e) of this definition for non-referendum obligations, except

 

 

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1obligations initially issued pursuant to referendum and bonds
2described in subsection (h) of this definition; (j) made for
3payments of principal and interest on bonds issued under
4Section 15 of the Local Government Debt Reform Act; (k) made
5for payments of principal and interest on bonds authorized by
6Public Act 88-503 and issued under Section 20a of the Chicago
7Park District Act for aquarium or museum projects; (l) made for
8payments of principal and interest on bonds authorized by
9Public Act 87-1191 or 93-601 and (i) issued pursuant to Section
1021.2 of the Cook County Forest Preserve District Act, (ii)
11issued under Section 42 of the Cook County Forest Preserve
12District Act for zoological park projects, or (iii) issued
13under Section 44.1 of the Cook County Forest Preserve District
14Act for botanical gardens projects; (m) made pursuant to
15Section 34-53.5 of the School Code, whether levied annually or
16not; (n) made to fund expenses of providing joint recreational
17programs for the handicapped under Section 5-8 of the Park
18District Code or Section 11-95-14 of the Illinois Municipal
19Code; (o) made by the Chicago Park District for recreational
20programs for the handicapped under subsection (c) of Section
217.06 of the Chicago Park District Act; (p) made for
22contributions to a firefighter's pension fund created under
23Article 4 of the Illinois Pension Code, to the extent of the
24amount certified under item (5) of Section 4-134 of the
25Illinois Pension Code; and (q) made by Ford Heights School
26District 169 under Section 17-9.02 of the School Code.

 

 

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1    "Aggregate extension" for all taxing districts to which
2this Law applies in accordance with Section 18-213, except for
3those taxing districts subject to paragraph (2) of subsection
4(e) of Section 18-213, means the annual corporate extension for
5the taxing district and those special purpose extensions that
6are made annually for the taxing district, excluding special
7purpose extensions: (a) made for the taxing district to pay
8interest or principal on general obligation bonds that were
9approved by referendum; (b) made for any taxing district to pay
10interest or principal on general obligation bonds issued before
11the date on which the referendum making this Law applicable to
12the taxing district is held; (c) made for any taxing district
13to pay interest or principal on bonds issued to refund or
14continue to refund those bonds issued before the date on which
15the referendum making this Law applicable to the taxing
16district is held; (d) made for any taxing district to pay
17interest or principal on bonds issued to refund or continue to
18refund bonds issued after the date on which the referendum
19making this Law applicable to the taxing district is held if
20the bonds were approved by referendum after the date on which
21the referendum making this Law applicable to the taxing
22district is held; (e) made for any taxing district to pay
23interest or principal on revenue bonds issued before the date
24on which the referendum making this Law applicable to the
25taxing district is held for payment of which a property tax
26levy or the full faith and credit of the unit of local

 

 

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

 

 

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1joint recreational programs for the handicapped under Section
25-8 of the Park District Code or Section 11-95-14 of the
3Illinois Municipal Code; (l) made for contributions to a
4firefighter's pension fund created under Article 4 of the
5Illinois Pension Code, to the extent of the amount certified
6under item (5) of Section 4-134 of the Illinois Pension Code;
7and (m) made for the taxing district to pay interest or
8principal on general obligation bonds issued pursuant to
9Section 19-3.10 of the School Code.
10    "Aggregate extension" for all taxing districts to which
11this Law applies in accordance with paragraph (2) of subsection
12(e) of Section 18-213 or this amendatory Act of the 99th
13General Assembly means the annual corporate extension for the
14taxing district and those special purpose extensions that are
15made annually for the taxing district, excluding special
16purpose extensions: (a) made for the taxing district to pay
17interest or principal on general obligation bonds that were
18approved by referendum; (b) made for any taxing district to pay
19interest or principal on general obligation bonds issued before
20the effective date of this amendatory Act of 1997; (c) made for
21any taxing district to pay interest or principal on bonds
22issued to refund or continue to refund those bonds issued
23before the effective date of this amendatory Act of 1997; (d)
24made for any taxing district to pay interest or principal on
25bonds issued to refund or continue to refund bonds issued after
26the effective date of this amendatory Act of 1997 if the bonds

 

 

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

 

 

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1required to be acquired, constructed, installed or equipped
2pursuant to, contracts entered into before March 1, 1996 (but
3not including any amendments to such a contract taking effect
4on or after that date); (k) made to fund expenses of providing
5joint recreational programs for the handicapped under Section
65-8 of the Park District Code or Section 11-95-14 of the
7Illinois Municipal Code; and (l) made for contributions to a
8firefighter's pension fund created under Article 4 of the
9Illinois Pension Code, to the extent of the amount certified
10under item (5) of Section 4-134 of the Illinois Pension Code.
11    "Debt service extension base" means an amount equal to that
12portion of the extension for a taxing district for the 1994
13levy year, or for those taxing districts subject to this Law in
14accordance with Section 18-213, except for those subject to
15paragraph (2) of subsection (e) of Section 18-213, for the levy
16year in which the referendum making this Law applicable to the
17taxing district is held, or for those taxing districts subject
18to this Law in accordance with paragraph (2) of subsection (e)
19of Section 18-213 for the 1996 levy year, or for taxing
20districts that become subject to this Law as a result of this
21amendatory Act of the 99th General Assembly, for the levy year
22in which the taxing district first becomes subject to this Law,
23constituting an extension for payment of principal and interest
24on bonds issued by the taxing district without referendum, but
25not including excluded non-referendum bonds. For park
26districts (i) that were first subject to this Law in 1991 or

 

 

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11995 and (ii) whose extension for the 1994 levy year for the
2payment of principal and interest on bonds issued by the park
3district without referendum (but not including excluded
4non-referendum bonds) was less than 51% of the amount for the
51991 levy year constituting an extension for payment of
6principal and interest on bonds issued by the park district
7without referendum (but not including excluded non-referendum
8bonds), "debt service extension base" means an amount equal to
9that portion of the extension for the 1991 levy year
10constituting an extension for payment of principal and interest
11on bonds issued by the park district without referendum (but
12not including excluded non-referendum bonds). A debt service
13extension base established or increased at any time pursuant to
14any provision of this Law, except Section 18-212, shall be
15increased each year commencing with the later of (i) the 2009
16levy year or (ii) the first levy year in which this Law becomes
17applicable to the taxing district, by (A) for levy years prior
18to the 2015 levy year, the lesser of 5% or the percentage
19increase in the Consumer Price Index during the 12-month
20calendar year preceding the levy year or (B) beginning with the
212015 levy year, 0%. The debt service extension base may be
22established or increased as provided under Section 18-212.
23"Excluded non-referendum bonds" means (i) bonds authorized by
24Public Act 88-503 and issued under Section 20a of the Chicago
25Park District Act for aquarium and museum projects; (ii) bonds
26issued under Section 15 of the Local Government Debt Reform

 

 

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1Act; or (iii) refunding obligations issued to refund or to
2continue to refund obligations initially issued pursuant to
3referendum.
4    "Special purpose extensions" include, but are not limited
5to, extensions for levies made on an annual basis for
6unemployment and workers' compensation, self-insurance,
7contributions to pension plans, and extensions made pursuant to
8Section 6-601 of the Illinois Highway Code for a road
9district's permanent road fund whether levied annually or not.
10The extension for a special service area is not included in the
11aggregate extension.
12    "Aggregate extension base" means the taxing district's
13last preceding aggregate extension as adjusted under Sections
1418-135, 18-215, and 18-230. An adjustment under Section 18-135
15shall be made for the 2007 levy year and all subsequent levy
16years whenever one or more counties within which a taxing
17district is located (i) used estimated valuations or rates when
18extending taxes in the taxing district for the last preceding
19levy year that resulted in the over or under extension of
20taxes, or (ii) increased or decreased the tax extension for the
21last preceding levy year as required by Section 18-135(c).
22Whenever an adjustment is required under Section 18-135, the
23aggregate extension base of the taxing district shall be equal
24to the amount that the aggregate extension of the taxing
25district would have been for the last preceding levy year if
26either or both (i) actual, rather than estimated, valuations or

 

 

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1rates had been used to calculate the extension of taxes for the
2last levy year, or (ii) the tax extension for the last
3preceding levy year had not been adjusted as required by
4subsection (c) of Section 18-135.
5    Notwithstanding any other provision of law, for levy year
62012, the aggregate extension base for West Northfield School
7District No. 31 in Cook County shall be $12,654,592.
8    "Levy year" has the same meaning as "year" under Section
91-155.
10    "New property" means (i) the assessed value, after final
11board of review or board of appeals action, of new improvements
12or additions to existing improvements on any parcel of real
13property that increase the assessed value of that real property
14during the levy year multiplied by the equalization factor
15issued by the Department under Section 17-30, (ii) the assessed
16value, after final board of review or board of appeals action,
17of real property not exempt from real estate taxation, which
18real property was exempt from real estate taxation for any
19portion of the immediately preceding levy year, multiplied by
20the equalization factor issued by the Department under Section
2117-30, including the assessed value, upon final stabilization
22of occupancy after new construction is complete, of any real
23property located within the boundaries of an otherwise or
24previously exempt military reservation that is intended for
25residential use and owned by or leased to a private corporation
26or other entity, (iii) in counties that classify in accordance

 

 

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1with Section 4 of Article IX of the Illinois Constitution, an
2incentive property's additional assessed value resulting from
3a scheduled increase in the level of assessment as applied to
4the first year final board of review market value, and (iv) any
5increase in assessed value due to oil or gas production from an
6oil or gas well required to be permitted under the Hydraulic
7Fracturing Regulatory Act that was not produced in or accounted
8for during the previous levy year. In addition, the county
9clerk in a county containing a population of 3,000,000 or more
10shall include in the 1997 recovered tax increment value for any
11school district, any recovered tax increment value that was
12applicable to the 1995 tax year calculations.
13    "Qualified airport authority" means an airport authority
14organized under the Airport Authorities Act and located in a
15county bordering on the State of Wisconsin and having a
16population in excess of 200,000 and not greater than 500,000.
17    "Recovered tax increment value" means, except as otherwise
18provided in this paragraph, the amount of the current year's
19equalized assessed value, in the first year after a
20municipality terminates the designation of an area as a
21redevelopment project area previously established under the
22Tax Increment Allocation Development Act in the Illinois
23Municipal Code, previously established under the Industrial
24Jobs Recovery Law in the Illinois Municipal Code, previously
25established under the Economic Development Project Area Tax
26Increment Act of 1995, or previously established under the

 

 

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

 

 

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

 

 

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1the taxing district shall be calculated as otherwise provided.
2In the case of a taxing district that obtained referendum
3approval for an increased limiting rate on March 20, 2012, the
4limiting rate for tax year 2012 shall be the rate that
5generates the approximate total amount of taxes extendable for
6that tax year, as set forth in the proposition approved by the
7voters; this rate shall be the final rate applied by the county
8clerk for the aggregate of all capped funds of the district for
9tax year 2012.
10(Source: P.A. 97-611, eff. 1-1-12; 97-1154, eff. 1-25-13; 98-6,
11eff. 3-29-13; 98-23, eff. 6-17-13.)
 
12    (35 ILCS 200/18-205)
13    Sec. 18-205. Referendum to increase the extension
14limitation. A taxing district is limited to an extension
15limitation as defined in Section 18-185 of 5% or the percentage
16increase in the Consumer Price Index during the 12-month
17calendar year preceding the levy year, whichever is less. A
18taxing district may increase its extension limitation for one
19or more levy years if that taxing district holds a referendum
20before the levy date for the first levy year at which a
21majority of voters voting on the issue approves adoption of a
22higher extension limitation. Referenda shall be conducted at a
23regularly scheduled election in accordance with the Election
24Code. For referenda to increase the extension limitation for
25levy years prior to 2015, the The question shall be presented

 

 

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1in substantially the following manner for all elections held
2after March 21, 2006:
3        Shall the extension limitation under the Property Tax
4    Extension Limitation Law for (insert the legal name,
5    number, if any, and county or counties of the taxing
6    district and geographic or other common name by which a
7    school or community college district is known and referred
8    to), Illinois, be increased from the lesser of 5% or the
9    percentage increase in the Consumer Price Index over the
10    prior levy year to (insert the percentage of the proposed
11    increase)% per year for (insert each levy year for which
12    the increased extension limitation will apply)?
13    For referenda to increase the extension limitation for levy
14year 2015 and thereafter, the question shall be presented in
15substantially the following manner:
16        Shall the extension limitation under the Property Tax
17    Extension Limitation Law for (insert the legal name,
18    number, if any, and county or counties of the taxing
19    district and geographic or other common name by which a
20    school or community college district is known and referred
21    to), Illinois, be increased from 0% to (insert the
22    percentage of the proposed increase)% per year for (insert
23    each levy year for which the increased extension limitation
24    will apply)?
25The votes must be recorded as "Yes" or "No".
26If a majority of voters voting on the issue approves the

 

 

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1adoption of the increase, the increase shall be applicable for
2each levy year specified.
3    The ballot for any question submitted pursuant to this
4Section shall have printed thereon, but not as a part of the
5question submitted, only the following supplemental
6information (which shall be supplied to the election authority
7by the taxing district) in substantially the following form:
8        (1) For the (insert the first levy year for which the
9    increased extension limitation will be applicable) levy
10    year the approximate amount of the additional tax
11    extendable against property containing a single family
12    residence and having a fair market value at the time of the
13    referendum of $100,000 is estimated to be $....
14        (2) Based upon an average annual percentage increase
15    (or decrease) in the market value of such property of ...%
16    (insert percentage equal to the average annual percentage
17    increase or decrease for the prior 3 levy years, at the
18    time the submission of the question is initiated by the
19    taxing district, in the amount of (A) the equalized
20    assessed value of the taxable property in the taxing
21    district less (B) the new property included in the
22    equalized assessed value), the approximate amount of the
23    additional tax extendable against such property for the ...
24    levy year is estimated to be $... and for the ... levy year
25    is estimated to be $....
26    Paragraph (2) shall be included only if the increased

 

 

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1extension limitation will be applicable for more than one year
2and shall list each levy year for which the increased extension
3limitation will be applicable. The additional tax shown for
4each levy year shall be the approximate dollar amount of the
5increase over the amount of the most recently completed
6extension at the time the submission of the question is
7initiated by the taxing district. The approximate amount of the
8additional tax extendable shown in paragraphs (1) and (2) shall
9be calculated by multiplying $100,000 (the fair market value of
10the property without regard to any property tax exemptions) by
11(i) the percentage level of assessment prescribed for that
12property by statute, or by ordinance of the county board in
13counties that classify property for purposes of taxation in
14accordance with Section 4 of Article IX of the Illinois
15Constitution; (ii) the most recent final equalization factor
16certified to the county clerk by the Department of Revenue at
17the time the taxing district initiates the submission of the
18proposition to the electors; (iii) the last known aggregate
19extension base of the taxing district at the time the
20submission of the question is initiated by the taxing district;
21and (iv) the difference between the percentage increase
22proposed in the question and (A) the lesser of 5% or the
23percentage increase in the Consumer Price Index for the prior
24levy year (or an estimate of the percentage increase for the
25prior levy year if the increase is unavailable at the time the
26submission of the question is initiated by the taxing district)

 

 

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1or (B) 0%, as applicable; and dividing the result by the last
2known equalized assessed value of the taxing district at the
3time the submission of the question is initiated by the taxing
4district. This amendatory Act of the 97th General Assembly is
5intended to clarify the existing requirements of this Section,
6and shall not be construed to validate any prior non-compliant
7referendum language. Any notice required to be published in
8connection with the submission of the question shall also
9contain this supplemental information and shall not contain any
10other supplemental information. Any error, miscalculation, or
11inaccuracy in computing any amount set forth on the ballot or
12in the notice that is not deliberate shall not invalidate or
13affect the validity of any proposition approved. Notice of the
14referendum shall be published and posted as otherwise required
15by law, and the submission of the question shall be initiated
16as provided by law.
17(Source: P.A. 97-1087, eff. 8-24-12.)
 
18    (35 ILCS 200/18-213)
19    Sec. 18-213. Referenda on applicability of the Property Tax
20Extension Limitation Law.
21    (a) The provisions of this Section do not apply to a taxing
22district subject to this Law because a majority of its 1990
23equalized assessed value is in a county or counties contiguous
24to a county of 3,000,000 or more inhabitants, or because a
25majority of its 1994 equalized assessed value is in an affected

 

 

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1county and the taxing district was not subject to this Law
2before the 1995 levy year.
3    (b) Prior to levy year 2015, the The county board of a
4county that is not subject to this Law may, by ordinance or
5resolution, submit to the voters of the county the question of
6whether to make all non-home rule taxing districts that have
7all or a portion of their equalized assessed valuation situated
8in the county subject to this Law in the manner set forth in
9this Section.
10    For purposes of this Section only:
11    "Taxing district" has the same meaning provided in Section
121-150.
13    "Equalized assessed valuation" means the equalized
14assessed valuation for a taxing district for the immediately
15preceding levy year.
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

 

 

09900HB0690ham001- 25 -LRB099 04509 HLH 36552 a

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

 

 

09900HB0690ham001- 26 -LRB099 04509 HLH 36552 a

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

 

 

09900HB0690ham001- 27 -LRB099 04509 HLH 36552 a

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

 

 

09900HB0690ham001- 28 -LRB099 04509 HLH 36552 a

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    (35 ILCS 200/18-214)
19    Sec. 18-214. Referenda on removal of the applicability of
20the Property Tax Extension Limitation Law to non-home rule
21taxing districts.
22    (a) The provisions of this Section do not apply to a taxing
23district that is subject to this Law because a majority of its
241990 equalized assessed value is in a county or counties
25contiguous to a county of 3,000,000 or more inhabitants, or

 

 

09900HB0690ham001- 29 -LRB099 04509 HLH 36552 a

1because a majority of its 1994 equalized assessed value is in
2an affected county and the taxing district was not subject to
3this Law before the 1995 levy year.
4    (b) For purposes of this Section only:
5    "Taxing district" means any non-home rule taxing district
6that became subject to this Law under Section 18-213 of this
7Law.
8    "Equalized assessed valuation" means the equalized
9assessed valuation for a taxing district for the immediately
10preceding levy year.
11    (c) The county board of a county that became subject to
12this Law by a referendum approved by the voters of the county
13under Section 18-213 may, by ordinance or resolution, in the
14manner set forth in this Section, submit to the voters of the
15county the question of whether this Law applies to all non-home
16rule taxing districts that have all or a portion of their
17equalized assessed valuation situated in the county in the
18manner set forth in this Section.
19    (d) The ordinance or resolution shall request the
20submission of the proposition at any election, except a
21consolidated primary election, for the purpose of voting for or
22against the continued application of the Property Tax Extension
23Limitation Law to all non-home rule taxing districts that have
24all or a portion of their equalized assessed valuation situated
25in the county.
26    The question shall be placed on a separate ballot and shall

 

 

09900HB0690ham001- 30 -LRB099 04509 HLH 36552 a

1be in substantially the following form:
2        Shall the Property Tax Extension Limitation Law (35
3    ILCS 200/18-185 through 35 ILCS 200/18-245), which limits
4    annual property tax extension increases, apply to non-home
5    rule taxing districts with all or a portion of their
6    equalized assessed valuation located in (name of county)?
7Votes on the question shall be recorded as "yes" or "no".
8    (e) The county clerk shall order the proposition submitted
9to the electors of the county at the election specified in the
10ordinance or resolution. If part of the county is under the
11jurisdiction of a board or boards of election commissioners,
12the county clerk shall submit a certified copy of the ordinance
13or resolution to each board of election commissioners, which
14shall order the proposition submitted to the electors of the
15taxing district within its jurisdiction at the election
16specified in the ordinance or resolution.
17    (f) With respect to taxing districts having all of their
18equalized assessed valuation located in one county, if a
19majority of the votes cast on the proposition are against the
20proposition, then this Law shall not apply to the taxing
21district beginning on January 1 of the year following the date
22of the referendum.
23    (g) With respect to taxing districts that do not have all
24of their equalized assessed valuation located in a single
25county, if both of the following conditions are met, then this
26Law shall no longer apply to the taxing district beginning on

 

 

09900HB0690ham001- 31 -LRB099 04509 HLH 36552 a

1January 1 of the year following the date of the referendum.
2        (1) Each county in which the district has any equalized
3    assessed valuation must either, (i) have held a referendum
4    under this Section, (ii) be an affected county, or (iii)
5    have held a referendum under Section 18-213 at which the
6    voters rejected the proposition at the most recent election
7    at which the question was on the ballot in the county.
8        (2) The majority of the equalized assessed valuation of
9    the taxing district, other than any equalized assessed
10    valuation in an affected county, is in one or more counties
11    in which the voters rejected the proposition. For purposes
12    of this Section, in determining whether a majority of the
13    equalized assessed valuation of the taxing district is
14    located in one or more counties in which the voters have
15    rejected the proposition under this Section, the equalized
16    assessed valuation of any taxing district in a county which
17    has held a referendum under Section 18-213 at which the
18    voters rejected that proposition, at the most recent
19    election at which the question was on the ballot in the
20    county, will be included with the equalized assessed value
21    of the taxing district in counties in which the voters have
22    rejected the referendum held under this Section.
23    (h) Immediately after a referendum is held under this
24Section, the county clerk of the county holding the referendum
25shall give notice of the referendum having been held and its
26results to all taxing districts that have all or a portion of

 

 

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1their equalized assessed valuation located in the county, the
2county clerk of any other county in which any of the equalized
3assessed valuation of any such taxing district is located, and
4the Department of Revenue. After the last referendum affecting
5a multi-county taxing district is held, the Department of
6Revenue shall determine whether the taxing district is no
7longer subject to this Law and, if the taxing district is no
8longer subject to this Law, the Department of Revenue shall
9notify the taxing district and the county clerks of all of the
10counties in which a portion of the equalized assessed valuation
11of the taxing district is located that, beginning on January 1
12of the year following the date of the last referendum, the
13taxing district is no longer subject to this Law.
14    (i) Notwithstanding any other provision of law, no
15referendum may be submitted under this Section for levy year
162015 or thereafter.
17(Source: P.A. 89-718, eff. 3-7-97.)
 
18    (35 ILCS 200/18-242 new)
19    Sec. 18-242. Home rule. This Division 5 is a limitation,
20under subsection (g) of Section 6 of Article VII of the
21Illinois Constitution, on the power of home rule units to tax.
 
22    Section 90. The State Mandates Act is amended by adding
23Section 8.39 as follows:
 

 

 

09900HB0690ham001- 33 -LRB099 04509 HLH 36552 a

1    (30 ILCS 805/8.39 new)
2    Sec. 8.39. Exempt mandate. Notwithstanding Sections 6 and 8
3of this Act, no reimbursement by the State is required for the
4implementation of any mandate created by this amendatory Act of
5the 99th General Assembly.
 
6    Section 99. Effective date. This Act takes effect upon
7becoming law.".