Illinois General Assembly - Full Text of HB1883
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Full Text of HB1883  97th General Assembly




HB1883 EngrossedLRB097 08685 HLH 48814 b

1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Property Tax Code is amended by changing
5Sections 27-25 and 27-30 as follows:
6    (35 ILCS 200/27-25)
7    Sec. 27-25. Form of hearing notice. Taxes may be levied or
8imposed by the municipality or county in the special service
9area at a rate or amount of tax sufficient to produce revenues
10required to provide the special services. Prior to the first
11levy of taxes in the special service area, notice shall be
12given and a hearing shall be held under the provisions of
13Sections 27-30 and 27-35. For purposes of this Section the
14notice shall include:
15        (a) The time and place of hearing;
16        (b) The boundaries of the area by legal description
17    and, where possible, by street location;
18        (c) The permanent tax index number of each parcel
19    located within the area;
20        (d) The nature of the proposed special services to be
21    provided within the special service area and a statement as
22    to whether the proposed special services are for new
23    construction, maintenance, or other purposes;



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1        (e) A notification that all interested persons,
2    including all persons owning taxable real property located
3    within the special service area, will be given an
4    opportunity to be heard at the hearing regarding the tax
5    levy and an opportunity to file objections to the amount of
6    the tax levy if the tax is a tax upon property; and
7        (f) The maximum rate of taxes to be extended within the
8    special service area in any year and the maximum number of
9    years taxes will be levied if a maximum number of years is
10    to be established;
11        (g) The proposed tax levy;
12        (h) The tax rates for the year preceding the levy year
13    of other taxing districts located within the proposed
14    special service area;
15        (i) The proposed budget; and
16        (j) A tax impact statement containing estimates of the
17    tax rate required for the proposed special service area and
18    estimates of the tax increase for taxpayers within the
19    proposed special service. Tax rates shall be estimated
20    based on the following factors: (i) the levy of the
21    proposed special service area and the equalized assessed
22    valuation of all property within the proposed special
23    service area for the year preceding the levy year; (ii) the
24    levy of the proposed special service area and the equalized
25    assessed value of all property within the proposed special
26    service area for the year preceding the levy year increased



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1    by 5%; (iii) the levy of the proposed special service area
2    and the equalized assessed value of all property within the
3    proposed special service area for the year preceding the
4    levy year increased by 10%; (iv) the levy of the proposed
5    special service area and the equalized assessed value of
6    all property within the proposed special service area for
7    the year preceding the levy year decreased by 5%; (v) the
8    levy of the proposed special service area and the last
9    known equalized assessed value of all property within the
10    special service area for the year preceding the levy year
11    decreased by 10%. Tax increases shall be estimated from the
12    computation of the foregoing rates. The rates shall be
13    applied to the median equalized assessed value of
14    residential property within the proposed special service
15    area for the year preceding the levy year and the median
16    equalized assessed value of all other property within the
17    proposed special service area for the year preceding the
18    levy year. For purposes of this Section, "residential
19    property" means property for which at least one of the
20    homestead exemptions enumerated in Article 15 of this Code
21    has been applied in the year preceding the levy year.
22     After the first levy of taxes within the special service
23area, taxes may continue to be levied in subsequent years
24without the requirement of an additional public hearing if the
25tax rate does not exceed the rate specified in the notice for
26the original public hearing and the taxes are not extended for



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1a longer period than the number of years specified in the
2notice if a number of years is specified. Tax rates may be
3increased and the period specified may be extended, if notice
4is given and new public hearings are held in accordance with
5Sections 27-30 and 27-35. A levy that includes an increase
6greater than the lesser of 5% of the initial extension of taxes
7for the special service area or the percentage increase in the
8Consumer Price Index during the 12-month calendar year
9preceding the levy year may be extended only if notice is given
10and a public hearing is held in accordance with Sections 27-30
11and 27-35. For purposes of this Section "Consumer Price Index"
12means the Consumer Price Index for All Urban Consumers for all
13items published by the United States Department of Labor.
14(Source: P.A. 93-1013, eff. 8-24-04.)
15    (35 ILCS 200/27-30)
16    Sec. 27-30. Manner of notice. Prior to or within 60 days
17after the adoption of the ordinance proposing the establishment
18of a special service area the municipality or county shall fix
19a time and a place for a public hearing. To the extent feasible
20the hearing shall be held within the boundaries of the proposed
21special service area. Notice of the hearing shall be given by
22publication and mailing, except that notice of a public hearing
23to propose the establishment of a special service area for
24weather modification purposes may be given by publication only.
25Notice by publication shall be given by publication at least



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1once not less than 15 days prior to the hearing in a newspaper
2of general circulation within the municipality or county.
3Notice by mailing shall be given by depositing the notice in
4the United States mails addressed to the person or persons in
5whose name the general taxes for the last preceding year were
6paid on each property lying within the special service area. A
7notice shall be mailed not less than 10 days prior to the time
8set for the public hearing. In the event taxes for the last
9preceding year were not paid, the notice shall be sent to the
10person last listed on the tax rolls prior to that year as the
11owner of the property.
12(Source: P.A. 82-282; 88-455.)
13    Section 99. Effective date. This Act takes effect January
141, 2012.