Illinois General Assembly - Full Text of HB5798
Illinois General Assembly

Previous General Assemblies

Full Text of HB5798  100th General Assembly

HB5798 100TH GENERAL ASSEMBLY

  
  

 


 
100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB5798

 

Introduced , by Rep. Mark Batinick

 

SYNOPSIS AS INTRODUCED:
 
See Index

    Creates the Citizens Empowerment Act. Provides that registered voters may petition for a referendum at the next general election to dissolve a unit of local government. Sets forth requirements for the petition, the ballot referendum, and the public hearing. Provides for the transfer of property, assets, obligations, and liabilities of the dissolving unit of local government to the receiving unit of local government. Limits when a special district may dissolve into another unit of local government. Defines terms. Amends the Election Code making conforming changes. Amends the Property Tax Extension Limitation Law of the Property Tax Code. Provides that for levy years 2018 through 2022, whenever a petition is presented to the governing body of a taxing district requesting that (i) the taxing district's aggregate extension be increased by not more than 10% of its aggregate extension for the previous levy year or (ii) the taxing district's aggregate extension be decreased by not more than 10% of its aggregate extension for the previous levy year, that governing body shall cause the proposition to be certified to the proper election officials who shall submit the proposition to the voters at the next appropriate election in accordance with the general election law. Provides for petition, notice, and public hearings relating to the proposed increase or decrease. Provides that for levy years 2018 through 2022 only, no property tax referenda initiated by a taxing district to increase the taxing district's property taxes may occur. Makes conforming changes.


LRB100 18598 AWJ 33822 b

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

 

 

A BILL FOR

 

HB5798LRB100 18598 AWJ 33822 b

1    AN ACT concerning empowering citizens and revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 1. Short title. This Act may be cited as the
5Citizens Empowerment Act.
 
6    Section 5. Scope. The method of dissolution of a unit of
7local government under this Act shall be in addition to any
8other method of dissolving a unit of local government provided
9by law or otherwise.
 
10    Section 10. Definitions. As used in this Act:
11    "Dissolving unit of local government" means the unit of
12local government proposed to be dissolved by referendum under
13this Act.
14    "Receiving unit of local government" means the unit of
15local government receiving the rights, duties, and liabilities
16of the unit of local government proposed be dissolved by
17referendum under this Act.
18    "Special district" means any political subdivision other
19than a county, municipality, or township.
20    "Unit of local government" has the same meaning as found in
21Section 1 of Article VII of the Illinois Constitution.
 

 

 

HB5798- 2 -LRB100 18598 AWJ 33822 b

1    Section 15. Petition requirements; notice.
2    (a) Subject to the petition requirements of Section 28-3 of
3the Election Code and the dissolution limitations of Section
435, petitions for a referendum to dissolve any unit of local
5government must be filed both with the governing board of the
6dissolving unit of local governmental and the governing board
7of the receiving unit of local government not less than 122
8days prior to a general election. Petitions must include:
9        (1) the dissolving unit of local government;
10        (2) the receiving unit of local government;
11        (3) the date of dissolution;
12        (4) signatures of a number of registered voters equal
13    to or greater than 5% of the total ballots cast in the
14    preceding general election of both the dissolving and
15    receiving unit, except that if the proposed new
16    consolidated unit has overlapping territory of both the
17    dissolving and receiving unit, the signatures obtained
18    from the overlapping territory count towards the 5%
19    requirement for both entities; and
20        (5) an affidavit of publication, attesting that notice
21    of the petition to dissolve a local unit of government was
22    published in a newspaper of general circulation within the
23    territory of the dissolving unit of local government and
24    the receiving unit of local government at least 122 days
25    and no more than 152 days prior to the general election at
26    which the referendum is to be voted upon.

 

 

HB5798- 3 -LRB100 18598 AWJ 33822 b

1    All signatures gathered under paragraph (4) of this
2subsection (a) must be signed within 365 days prior to the
3filing of a petition. A unit of local government may, by
4ordinance or resolution, limit the time in which signatures
5must be signed to less than 365 days prior to the filing of the
6petition but no less than 180 days before the filing of a
7petition. If either the dissolving unit of local government or
8receiving unit of local government has such an ordinance or
9resolution, the petition shall not be placed on the ballot if
10any signatures do not meet the requirements of any ordinance or
11resolution.
12    (b) The proposed date of dissolution shall be at least 90
13days after the date of the election at which the referendum is
14to be voted upon.
15    (c) The parties filing a petition under this Section shall
16give notice in substantially the following form:
 
17    NOTICE OF PETITION TO DISSOLVE (dissolving unit of local
18    government).
19    Residents of (dissolving unit of local government) and
20    (receiving unit of local government) are notified that a
21    petition will be filed with (dissolving unit of local
22    government) and (receiving unit of local government)
23    requesting a referendum to dissolve (dissolving unit of
24    local government) on (date of dissolution) with all real
25    and personal property, and any other assets, together with

 

 

HB5798- 4 -LRB100 18598 AWJ 33822 b

1    all personnel, contractual obligations, and liabilities
2    being transferred to (receiving unit of local government).
 
3    Section 20. Ballot placement. A petition that meets the
4requirements of Section 15 shall be placed on the ballot in the
5form provided for in Section 30 at the general election next
6following. Failure to publish the required notice of petition
7shall render the petition, and the results of any referendum
8held on the petition, null and void.
 
9    Section 25. Public hearing. Both the dissolving and
10receiving unit of local government shall hold a public hearing
11on the proposed consolidation after the ballot question has
12been certified and before the early voting process has begun on
13the ballot question. The notice of the hearing shall be
14published in a newspaper or newspapers having a general
15circulation in the units of local government affected. The
16notice shall be published at least 30 days before the date of
17the hearing. The notice shall contain, at a minimum, the name
18of all units of local government proposed to be consolidated
19and a description of the area of consolidation. The notice
20shall also be posted on the main website of each of the units
21of local government 30 days before the date of the hearing and
22continuously until the election results are certified.
 
23    Section 30. Referendum; voting.

 

 

HB5798- 5 -LRB100 18598 AWJ 33822 b

1    (a) Subject to the requirements of Section 16-7 of the
2Election Code, the referendum described in Section 20 shall be
3in substantially the following form on the ballot:
4-----------
5    Shall the (dissolving
6unit of local government) be
7dissolved on (date of dissolution)                     YES
8with all of its property,
9assets, personnel, obligations, and--------------------------
10liabilities being transferred to
11(receiving unit of local government)?                  NO
12-------------------------------------------------------------
13    (b) The referendum is approved when:
14        (1) three-fifths of the electors of the dissolving unit
15    of local government approve the referendum; and
16        (2) three-fifths of the electors of the receiving unit
17    of local government approve the referendum.
 
18    Section 35. Dissolution; transfer of rights and duties.
19When the dissolution of a unit of local government has been
20approved under Section 30:
21        (1) On or before the date of dissolution, all real and
22    personal property, and any other assets, together with all
23    personnel, contractual obligations, and liabilities of the
24    dissolving unit of local government shall be transferred to
25    the receiving unit of local government.

 

 

HB5798- 6 -LRB100 18598 AWJ 33822 b

1        (2) On the date of dissolution, the dissolving unit of
2    local government is dissolved.
3        (3) On and after the date of dissolution, all rights
4    and duties of the dissolved unit of local government,
5    including, but not limited to, the authority to tax (if
6    any), may be exercised by the governing board of the
7    receiving unit of local government.
 
8    Section 40. Limitations on dissolution.
9    (a) A special district may only dissolve into another
10special district under this Act if both: (1) the special
11districts are contiguous; and (2) the special districts are
12organized under the same statutory authority.
13    (b) A county, municipality, or township may not be
14dissolved into a special district.
15    (c) Special districts may only be dissolved into a county,
16municipality, or township if the special district is completely
17within the borders of that county, municipality, or township.
18    (d) There may only be one referendum per dissolving unit of
19local government per general election.
20    (e) A county may only be dissolved into another contiguous
21county.
22    (f) A municipality or township may only be dissolved into
23another county, municipality, or township if it is contiguous,
24coterminous, or within the receiving unit of local government.
25    (g) When a special purpose district is dissolved into a

 

 

HB5798- 7 -LRB100 18598 AWJ 33822 b

1county, municipality, or township, the inherited taxing
2authority of the receiving unit of local government will only
3extend to the territory of the dissolving unit of local
4government at the time of dissolution.
 
5    Section 900. The Election Code is amended by changing
6Section 28-7 as follows:
 
7    (10 ILCS 5/28-7)  (from Ch. 46, par. 28-7)
8    Sec. 28-7. Except as provided in the Citizens Empowerment
9Act, in In any case in which Article VII or paragraph (a) of
10Section 5 of the Transition Schedule of the Constitution
11authorizes any action to be taken by or with respect to any
12unit of local government, as defined in Section 1 of Article
13VII of the Constitution, by or subject to approval by
14referendum, any such public question shall be initiated in
15accordance with this Section.
16    Any such public question may be initiated by the governing
17body of the unit of local government by resolution or by the
18filing with the clerk or secretary of the governmental unit of
19a petition signed by a number of qualified electors equal to or
20greater than at least 8% of the total votes cast for candidates
21for Governor in the preceding gubernatorial election,
22requesting the submission of the proposal for such action to
23the voters of the governmental unit at a regular election.
24    If the action to be taken requires a referendum involving 2

 

 

HB5798- 8 -LRB100 18598 AWJ 33822 b

1or more units of local government, the proposal shall be
2submitted to the voters of such governmental units by the
3election authorities with jurisdiction over the territory of
4the governmental units. Such multi-unit proposals may be
5initiated by appropriate resolutions by the respective
6governing bodies or by petitions of the voters of the several
7governmental units filed with the respective clerks or
8secretaries.
9    This Section is intended to provide a method of submission
10to referendum in all cases of proposals for actions which are
11authorized by Article VII of the Constitution by or subject to
12approval by referendum and supersedes any conflicting
13statutory provisions except those contained in Division 2-5 of
14the Counties Code or the Citizens Empowerment Act the "County
15Executive Act".
16    Referenda provided for in this Section may not be held more
17than once in any 23-month period on the same proposition,
18provided that in any municipality a referendum to elect not to
19be a home rule unit may be held only once within any 47-month
20period.
21(Source: P.A. 97-81, eff. 7-5-11; revised 9-22-17.)
 
22    Section 905. The Property Tax Code is amended by changing
23Sections 18-185, 18-205, 18-213, and 18-214 and by adding
24Section 18-242 as follows:
 

 

 

HB5798- 9 -LRB100 18598 AWJ 33822 b

1    (35 ILCS 200/18-185)
2    Sec. 18-185. Short title; definitions. This Division 5 may
3be cited as the Property Tax Extension Limitation Law. As used
4in this Division 5:
5    "Consumer Price Index" means the Consumer Price Index for
6All Urban Consumers for all items published by the United
7States Department of Labor.
8    "Extension limitation" means, except as otherwise provided
9in this paragraph, (a) the lesser of 5% or the percentage
10increase in the Consumer Price Index during the 12-month
11calendar year preceding the levy year or (b) the rate of
12increase approved by voters under Section 18-205. For levy
13years 2018 through 2022 only, "extension limitation" means 0%
14or the rate of increase approved by the voters under Section
1518-205.
16    "Affected county" means a county of 3,000,000 or more
17inhabitants or a county contiguous to a county of 3,000,000 or
18more inhabitants.
19    "Taxing district" has the same meaning provided in Section
201-150, except as otherwise provided in this Section. For the
211991 through 1994 levy years only, "taxing district" includes
22only each non-home rule taxing district having the majority of
23its 1990 equalized assessed value within any county or counties
24contiguous to a county with 3,000,000 or more inhabitants.
25Beginning with the 1995 levy year, "taxing district" includes
26only each non-home rule taxing district subject to this Law

 

 

HB5798- 10 -LRB100 18598 AWJ 33822 b

1before the 1995 levy year and each non-home rule taxing
2district not subject to this Law before the 1995 levy year
3having the majority of its 1994 equalized assessed value in an
4affected county or counties. Beginning with the levy year in
5which this Law becomes applicable to a taxing district as
6provided in Section 18-213, "taxing district" also includes
7those taxing districts made subject to this Law as provided in
8Section 18-213. For levy years 2018 through 2022, "taxing
9district" has the same meaning provided in Section 1-150, and
10includes home rule units.
11    "Aggregate extension" for taxing districts to which this
12Law applied before the 1995 levy year means the annual
13corporate extension for the taxing district and those special
14purpose extensions that are made annually for the taxing
15district, excluding special purpose extensions: (a) made for
16the taxing district to pay interest or principal on general
17obligation bonds that were approved by referendum; (b) made for
18any taxing district to pay interest or principal on general
19obligation bonds issued before October 1, 1991; (c) made for
20any taxing district to pay interest or principal on bonds
21issued to refund or continue to refund those bonds issued
22before October 1, 1991; (d) made for any taxing district to pay
23interest or principal on bonds issued to refund or continue to
24refund bonds issued after October 1, 1991 that were approved by
25referendum; (e) made for any taxing district to pay interest or
26principal on revenue bonds issued before October 1, 1991 for

 

 

HB5798- 11 -LRB100 18598 AWJ 33822 b

1payment of which a property tax levy or the full faith and
2credit of the unit of local government is pledged; however, a
3tax for the payment of interest or principal on those bonds
4shall be made only after the governing body of the unit of
5local government finds that all other sources for payment are
6insufficient to make those payments; (f) made for payments
7under a building commission lease when the lease payments are
8for the retirement of bonds issued by the commission before
9October 1, 1991, to pay for the building project; (g) made for
10payments due under installment contracts entered into before
11October 1, 1991; (h) made for payments of principal and
12interest on bonds issued under the Metropolitan Water
13Reclamation District Act to finance construction projects
14initiated before October 1, 1991; (i) made for payments of
15principal and interest on limited bonds, as defined in Section
163 of the Local Government Debt Reform Act, in an amount not to
17exceed the debt service extension base less the amount in items
18(b), (c), (e), and (h) of this definition for non-referendum
19obligations, except obligations initially issued pursuant to
20referendum; (j) made for payments of principal and interest on
21bonds issued under Section 15 of the Local Government Debt
22Reform Act; (k) made by a school district that participates in
23the Special Education District of Lake County, created by
24special education joint agreement under Section 10-22.31 of the
25School Code, for payment of the school district's share of the
26amounts required to be contributed by the Special Education

 

 

HB5798- 12 -LRB100 18598 AWJ 33822 b

1District of Lake County to the Illinois Municipal Retirement
2Fund under Article 7 of the Illinois Pension Code; the amount
3of any extension under this item (k) shall be certified by the
4school district to the county clerk; (l) made to fund expenses
5of providing joint recreational programs for persons with
6disabilities under Section 5-8 of the Park District Code or
7Section 11-95-14 of the Illinois Municipal Code; (m) made for
8temporary relocation loan repayment purposes pursuant to
9Sections 2-3.77 and 17-2.2d of the School Code; (n) made for
10payment of principal and interest on any bonds issued under the
11authority of Section 17-2.2d of the School Code; (o) made for
12contributions to a firefighter's pension fund created under
13Article 4 of the Illinois Pension Code, to the extent of the
14amount certified under item (5) of Section 4-134 of the
15Illinois Pension Code; and (p) made for road purposes in the
16first year after a township assumes the rights, powers, duties,
17assets, property, liabilities, obligations, and
18responsibilities of a road district abolished under the
19provisions of Section 6-133 of the Illinois Highway Code.
20    "Aggregate extension" for the taxing districts to which
21this Law did not apply before the 1995 levy year (except taxing
22districts subject to this Law in accordance with Section
2318-213) means the annual corporate extension for the taxing
24district and those special purpose extensions that are made
25annually for the taxing district, excluding special purpose
26extensions: (a) made for the taxing district to pay interest or

 

 

HB5798- 13 -LRB100 18598 AWJ 33822 b

1principal on general obligation bonds that were approved by
2referendum; (b) made for any taxing district to pay interest or
3principal on general obligation bonds issued before March 1,
41995; (c) made for any taxing district to pay interest or
5principal on bonds issued to refund or continue to refund those
6bonds issued before March 1, 1995; (d) made for any taxing
7district to pay interest or principal on bonds issued to refund
8or continue to refund bonds issued after March 1, 1995 that
9were approved by referendum; (e) made for any taxing district
10to pay interest or principal on revenue bonds issued before
11March 1, 1995 for payment of which a property tax levy or the
12full faith and credit of the unit of local government is
13pledged; however, a tax for the payment of interest or
14principal on those bonds shall be made only after the governing
15body of the unit of local government finds that all other
16sources for payment are insufficient to make those payments;
17(f) made for payments under a building commission lease when
18the lease payments are for the retirement of bonds issued by
19the commission before March 1, 1995 to pay for the building
20project; (g) made for payments due under installment contracts
21entered into before March 1, 1995; (h) made for payments of
22principal and interest on bonds issued under the Metropolitan
23Water Reclamation District Act to finance construction
24projects initiated before October 1, 1991; (h-4) made for
25stormwater management purposes by the Metropolitan Water
26Reclamation District of Greater Chicago under Section 12 of the

 

 

HB5798- 14 -LRB100 18598 AWJ 33822 b

1Metropolitan Water Reclamation District Act; (i) made for
2payments of principal and interest on limited bonds, as defined
3in Section 3 of the Local Government Debt Reform Act, in an
4amount not to exceed the debt service extension base less the
5amount in items (b), (c), and (e) of this definition for
6non-referendum obligations, except obligations initially
7issued pursuant to referendum and bonds described in subsection
8(h) of this definition; (j) made for payments of principal and
9interest on bonds issued under Section 15 of the Local
10Government Debt Reform Act; (k) made for payments of principal
11and interest on bonds authorized by Public Act 88-503 and
12issued under Section 20a of the Chicago Park District Act for
13aquarium or museum projects; (l) made for payments of principal
14and interest on bonds authorized by Public Act 87-1191 or
1593-601 and (i) issued pursuant to Section 21.2 of the Cook
16County Forest Preserve District Act, (ii) issued under Section
1742 of the Cook County Forest Preserve District Act for
18zoological park projects, or (iii) issued under Section 44.1 of
19the Cook County Forest Preserve District Act for botanical
20gardens projects; (m) made pursuant to Section 34-53.5 of the
21School Code, whether levied annually or not; (n) made to fund
22expenses of providing joint recreational programs for persons
23with disabilities under Section 5-8 of the Park District Code
24or Section 11-95-14 of the Illinois Municipal Code; (o) made by
25the Chicago Park District for recreational programs for persons
26with disabilities under subsection (c) of Section 7.06 of the

 

 

HB5798- 15 -LRB100 18598 AWJ 33822 b

1Chicago Park District Act; (p) made for contributions to a
2firefighter's pension fund created under Article 4 of the
3Illinois Pension Code, to the extent of the amount certified
4under item (5) of Section 4-134 of the Illinois Pension Code;
5(q) made by Ford Heights School District 169 under Section
617-9.02 of the School Code; and (r) made for the purpose of
7making employer contributions to the Public School Teachers'
8Pension and Retirement Fund of Chicago under Section 34-53 of
9the School Code.
10    "Aggregate extension" for all taxing districts to which
11this Law applies in accordance with Section 18-213, except for
12those taxing districts subject to paragraph (2) of subsection
13(e) of Section 18-213, means the annual corporate extension for
14the taxing district and those special purpose extensions that
15are made 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 date on which the referendum making this Law applicable to
21the taxing district is held; (c) made for any taxing district
22to pay interest or principal on bonds issued to refund or
23continue to refund those bonds issued before the date on which
24the referendum making this Law applicable to the taxing
25district is held; (d) made for any taxing district to pay
26interest or principal on bonds issued to refund or continue to

 

 

HB5798- 16 -LRB100 18598 AWJ 33822 b

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

 

 

HB5798- 17 -LRB100 18598 AWJ 33822 b

1for payments of principal and interest on bonds issued under
2Section 15 of the Local Government Debt Reform Act; (j) made
3for a qualified airport authority to pay interest or principal
4on general obligation bonds issued for the purpose of paying
5obligations due under, or financing airport facilities
6required to be acquired, constructed, installed or equipped
7pursuant to, contracts entered into before March 1, 1996 (but
8not including any amendments to such a contract taking effect
9on or after that date); (k) made to fund expenses of providing
10joint recreational programs for persons with disabilities
11under Section 5-8 of the Park District Code or Section 11-95-14
12of the Illinois Municipal Code; (l) made for contributions to a
13firefighter's pension fund created under Article 4 of the
14Illinois Pension Code, to the extent of the amount certified
15under item (5) of Section 4-134 of the Illinois Pension Code;
16and (m) made for the taxing district to pay interest or
17principal on general obligation bonds issued pursuant to
18Section 19-3.10 of the School Code.
19    "Aggregate extension" for all taxing districts to which
20this Law applies in accordance with paragraph (2) of subsection
21(e) of Section 18-213 means the annual corporate extension for
22the taxing district and those special purpose extensions that
23are made annually for the taxing district, excluding special
24purpose extensions: (a) made for the taxing district to pay
25interest or principal on general obligation bonds that were
26approved by referendum; (b) made for any taxing district to pay

 

 

HB5798- 18 -LRB100 18598 AWJ 33822 b

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

 

 

HB5798- 19 -LRB100 18598 AWJ 33822 b

1extension base less the amount in items (b), (c), and (e) of
2this definition for non-referendum obligations, except
3obligations initially issued pursuant to referendum; (i) made
4for payments of principal and interest on bonds issued under
5Section 15 of the Local Government Debt Reform Act; (j) made
6for a qualified airport authority to pay interest or principal
7on general obligation bonds issued for the purpose of paying
8obligations due under, or financing airport facilities
9required to be acquired, constructed, installed or equipped
10pursuant to, contracts entered into before March 1, 1996 (but
11not including any amendments to such a contract taking effect
12on or after that date); (k) made to fund expenses of providing
13joint recreational programs for persons with disabilities
14under Section 5-8 of the Park District Code or Section 11-95-14
15of the Illinois Municipal Code; and (l) made for contributions
16to a firefighter's pension fund created under Article 4 of the
17Illinois Pension Code, to the extent of the amount certified
18under item (5) of Section 4-134 of the Illinois Pension Code.
19    Notwithstanding any other provision of law, for levy years
202018 through 2022, "aggregate extension" means the annual
21corporate extension for the taxing district and those special
22purpose extensions that are made annually for the taxing
23district.
24    "Debt service extension base" means an amount equal to that
25portion of the extension for a taxing district for the 1994
26levy year, or for those taxing districts subject to this Law in

 

 

HB5798- 20 -LRB100 18598 AWJ 33822 b

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

 

 

HB5798- 21 -LRB100 18598 AWJ 33822 b

1to the taxing district, by the lesser of 5% or the percentage
2increase in the Consumer Price Index during the 12-month
3calendar year preceding the levy year. The debt service
4extension base may be established or increased as provided
5under Section 18-212. "Excluded non-referendum bonds" means
6(i) bonds authorized by Public Act 88-503 and issued under
7Section 20a of the Chicago Park District Act for aquarium and
8museum projects; (ii) bonds issued under Section 15 of the
9Local Government Debt Reform Act; or (iii) refunding
10obligations issued to refund or to continue to refund
11obligations initially issued pursuant to referendum.
12    "Special purpose extensions" include, but are not limited
13to, extensions for levies made on an annual basis for
14unemployment and workers' compensation, self-insurance,
15contributions to pension plans, and extensions made pursuant to
16Section 6-601 of the Illinois Highway Code for a road
17district's permanent road fund whether levied annually or not.
18The extension for a special service area is not included in the
19aggregate extension.
20    "Aggregate extension base" means the taxing district's
21last preceding aggregate extension as adjusted under Sections
2218-135, 18-215, 18-230, and 18-206. An adjustment under Section
2318-135 shall be made for the 2007 levy year and all subsequent
24levy years whenever one or more counties within which a taxing
25district is located (i) used estimated valuations or rates when
26extending taxes in the taxing district for the last preceding

 

 

HB5798- 22 -LRB100 18598 AWJ 33822 b

1levy year that resulted in the over or under extension of
2taxes, or (ii) increased or decreased the tax extension for the
3last preceding levy year as required by Section 18-135(c).
4Whenever an adjustment is required under Section 18-135, the
5aggregate extension base of the taxing district shall be equal
6to the amount that the aggregate extension of the taxing
7district would have been for the last preceding levy year if
8either or both (i) actual, rather than estimated, valuations or
9rates had been used to calculate the extension of taxes for the
10last levy year, or (ii) the tax extension for the last
11preceding levy year had not been adjusted as required by
12subsection (c) of Section 18-135.
13    Notwithstanding any other provision of law, for levy year
142012, the aggregate extension base for West Northfield School
15District No. 31 in Cook County shall be $12,654,592.
16    "Levy year" has the same meaning as "year" under Section
171-155.
18    "New property" means (i) the assessed value, after final
19board of review or board of appeals action, of new improvements
20or additions to existing improvements on any parcel of real
21property that increase the assessed value of that real property
22during the levy year multiplied by the equalization factor
23issued by the Department under Section 17-30, (ii) the assessed
24value, after final board of review or board of appeals action,
25of real property not exempt from real estate taxation, which
26real property was exempt from real estate taxation for any

 

 

HB5798- 23 -LRB100 18598 AWJ 33822 b

1portion of the immediately preceding levy year, multiplied by
2the equalization factor issued by the Department under Section
317-30, including the assessed value, upon final stabilization
4of occupancy after new construction is complete, of any real
5property located within the boundaries of an otherwise or
6previously exempt military reservation that is intended for
7residential use and owned by or leased to a private corporation
8or other entity, (iii) in counties that classify in accordance
9with Section 4 of Article IX of the Illinois Constitution, an
10incentive property's additional assessed value resulting from
11a scheduled increase in the level of assessment as applied to
12the first year final board of review market value, and (iv) any
13increase in assessed value due to oil or gas production from an
14oil or gas well required to be permitted under the Hydraulic
15Fracturing Regulatory Act that was not produced in or accounted
16for during the previous levy year. In addition, the county
17clerk in a county containing a population of 3,000,000 or more
18shall include in the 1997 recovered tax increment value for any
19school district, any recovered tax increment value that was
20applicable to the 1995 tax year calculations.
21    "Qualified airport authority" means an airport authority
22organized under the Airport Authorities Act and located in a
23county bordering on the State of Wisconsin and having a
24population in excess of 200,000 and not greater than 500,000.
25    "Recovered tax increment value" means, except as otherwise
26provided in this paragraph, the amount of the current year's

 

 

HB5798- 24 -LRB100 18598 AWJ 33822 b

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

 

 

HB5798- 25 -LRB100 18598 AWJ 33822 b

1the initial equalized assessed value of each property in the
2redevelopment project area. In the first year after a
3municipality removes a taxable lot, block, tract, or parcel of
4real property from a redevelopment project area established
5under the Tax Increment Allocation Development Act in the
6Illinois Municipal Code, the Industrial Jobs Recovery Law in
7the Illinois Municipal Code, or the Economic Development Area
8Tax Increment Allocation Act, "recovered tax increment value"
9means the amount of the current year's equalized assessed value
10of each taxable lot, block, tract, or parcel of real property
11removed from the redevelopment project area over and above the
12initial equalized assessed value of that real property before
13removal from the redevelopment project area.
14    Except as otherwise provided in this Section, "limiting
15rate" means a fraction the numerator of which is the last
16preceding aggregate extension base times an amount equal to one
17plus the extension limitation defined in this Section and the
18denominator of which is the current year's equalized assessed
19value of all real property in the territory under the
20jurisdiction of the taxing district during the prior levy year.
21For those taxing districts that reduced their aggregate
22extension for the last preceding levy year, except for school
23districts that reduced their extension for educational
24purposes pursuant to Section 18-206, the highest aggregate
25extension in any of the last 3 preceding levy years shall be
26used for the purpose of computing the limiting rate. The

 

 

HB5798- 26 -LRB100 18598 AWJ 33822 b

1denominator shall not include new property or the recovered tax
2increment value. If a new rate, a rate decrease, or a limiting
3rate increase has been approved at an election held after March
421, 2006, then (i) the otherwise applicable limiting rate shall
5be increased by the amount of the new rate or shall be reduced
6by the amount of the rate decrease, as the case may be, or (ii)
7in the case of a limiting rate increase, the limiting rate
8shall be equal to the rate set forth in the proposition
9approved by the voters for each of the years specified in the
10proposition, after which the limiting rate of the taxing
11district shall be calculated as otherwise provided. In the case
12of a taxing district that obtained referendum approval for an
13increased limiting rate on March 20, 2012, the limiting rate
14for tax year 2012 shall be the rate that generates the
15approximate total amount of taxes extendable for that tax year,
16as set forth in the proposition approved by the voters; this
17rate shall be the final rate applied by the county clerk for
18the aggregate of all capped funds of the district for tax year
192012.
20(Source: P.A. 99-143, eff. 7-27-15; 99-521, eff. 6-1-17;
21100-465, eff. 8-31-17.)
 
22    (35 ILCS 200/18-205)
23    Sec. 18-205. Referendum to increase the extension
24limitation.
25    (a) A taxing district is limited to an extension limitation

 

 

HB5798- 27 -LRB100 18598 AWJ 33822 b

1as defined in Section 18-185. For levy years other than levy
2years 2018 through 2022, a of 5% or the percentage increase in
3the Consumer Price Index during the 12-month calendar year
4preceding the levy year, whichever is less. A taxing district
5may increase its extension limitation for one or more levy
6years if that taxing district holds a referendum before the
7levy date for the first levy year at which a majority of voters
8voting on the issue approves adoption of a higher extension
9limitation. Referenda shall be conducted at a regularly
10scheduled election in accordance with the Election Code.
11    (b) For levy years other than 2018 through 2022, the The
12question shall be presented in substantially the following
13manner for all elections held after March 21, 2006:
14        Shall the extension limitation under the Property Tax
15    Extension Limitation Law for (insert the legal name,
16    number, if any, and county or counties of the taxing
17    district and geographic or other common name by which a
18    school or community college district is known and referred
19    to), Illinois, be increased from the lesser of 5% or the
20    percentage increase in the Consumer Price Index over the
21    prior levy year to (insert the percentage of the proposed
22    increase)% per year for (insert each levy year for which
23    the increased extension limitation will apply)?
24    (c) For levy years 2018 through 2022, whenever a petition,
25subject to the petition requirements of Section 28-3 of the
26Election Code, is presented to the governing body of a taxing

 

 

HB5798- 28 -LRB100 18598 AWJ 33822 b

1district requesting that (i) the taxing district's aggregate
2extension be increased by not more than 10% of its aggregate
3extension for the previous levy year or (ii) the taxing
4district's aggregate extension be decreased by not more than
510% of its aggregate extension for the previous levy year, that
6governing body shall cause the proposition to be certified to
7the proper election officials who shall submit the proposition
8to the voters at the next appropriate election in accordance
9with this subsection and general election law. A petition under
10this subsection (c) shall include:
11        (1) the desired aggregate extension increase or
12    decrease;
13        (2) signatures by a number of registered voters equal
14    to or greater than 5% of the total ballots cast in the
15    taxing district at the last preceding general election; and
16        (3) an affidavit of publication, attesting that notice
17    of the petition to increase or decrease the taxing
18    district's aggregate extension was published in a
19    newspaper of general circulation within the taxing
20    district.
21    The parties filing a petition under this Section shall give
22notice in substantially the following form:
 
23    NOTICE OF PETITION TO (INCREASE/DECREASE) (TAXING
24    DISTRICT'S) PROPERTY TAX.
25    Residents of (taxing district) are notified that a petition

 

 

HB5798- 29 -LRB100 18598 AWJ 33822 b

1    will be filed with (taxing district) requesting a
2    referendum to (increase or decrease) property tax by
3    (amount of increase or decrease) % for (tax levy year(s)).
4    A petition that meets the requirements of this subsection
5shall be placed on the ballot at the general election next
6following. Failure to publish the required notice of petition
7shall render the petition, and the results of any referendum
8held on the petition, null and void.
9    The taxing district shall hold a public hearing on the
10proposed increase or decrease in property tax after the ballot
11question has been certified and before the early voting process
12has begun on the ballot question. The notice of the hearing
13shall be published in a newspaper or newspapers having a
14general circulation in the taxing district. The notice shall be
15published at least 30 days before the date of the hearing. The
16notice shall also be posted on the main website of the taxing
17district 30 days before the date of the hearing and
18continuously until the election results are certified.
19    The ballot question shall be in substantially the following
20form on the ballot:
21-------------------------------------------------------------
22    Shall the property tax rate of            YES
23(taxing district) be (increased or         ---------
24decreased) by (insert amount) % in            NO
25(tax levy year(s))?
26------------------------------------------------------------- 

 

 

HB5798- 30 -LRB100 18598 AWJ 33822 b

1    The increase or decrease is approved when three-fifths of
2the electors of the taxing district approve and the increase or
3decrease shall be applicable for each levy year specified.
4    (d) The votes under subsection (b) or (c) must be recorded
5as "Yes" or "No". Except as provided in subsection (c), if If a
6majority of voters voting on the issue approves the adoption of
7the increase, the increase shall be applicable for each levy
8year specified.
9    (e) The ballot for any question submitted pursuant to this
10Section shall have printed thereon, but not as a part of the
11question submitted, only the following supplemental
12information (which shall be supplied to the election authority
13by the taxing district) in substantially the following form:
14        (1) For the (insert the first levy year for which the
15    increased extension limitation will be applicable) levy
16    year the approximate amount of the additional tax
17    extendable against property containing a single family
18    residence and having a fair market value at the time of the
19    referendum of $100,000 is estimated to be $....
20        (2) Based upon an average annual percentage increase
21    (or decrease) in the market value of such property of ...%
22    (insert percentage equal to the average annual percentage
23    increase or decrease for the prior 3 levy years, at the
24    time the submission of the question is initiated by the
25    taxing district, in the amount of (A) the equalized
26    assessed value of the taxable property in the taxing

 

 

HB5798- 31 -LRB100 18598 AWJ 33822 b

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

 

 

HB5798- 32 -LRB100 18598 AWJ 33822 b

1and (iv) the difference between the percentage increase
2proposed in the question and the otherwise applicable extension
3limitation under Section 18-185 the lesser of 5% or the
4percentage increase in the Consumer Price Index for the prior
5levy year (or an estimate of the percentage increase for the
6prior levy year if the increase is unavailable at the time the
7submission of the question is initiated by the taxing
8district); and dividing the result by the last known equalized
9assessed value of the taxing district at the time the
10submission of the question is initiated by the taxing district.
11This amendatory Act of the 97th General Assembly is intended to
12clarify the existing requirements of this Section, and shall
13not be construed to validate any prior non-compliant referendum
14language. Any notice required to be published in connection
15with the submission of the question shall also contain this
16supplemental information and shall not contain any other
17supplemental information. Any error, miscalculation, or
18inaccuracy in computing any amount set forth on the ballot or
19in the notice that is not deliberate shall not invalidate or
20affect the validity of any proposition approved. Notice of the
21referendum shall be published and posted as otherwise required
22by law, and the submission of the question shall be initiated
23as provided by law.
24(Source: P.A. 97-1087, eff. 8-24-12.)
 
25    (35 ILCS 200/18-213)

 

 

HB5798- 33 -LRB100 18598 AWJ 33822 b

1    Sec. 18-213. Referenda on applicability of the Property Tax
2Extension Limitation Law.
3    (a) The provisions of this Section do not apply to a taxing
4district subject to this Law because a majority of its 1990
5equalized assessed value is in a county or counties contiguous
6to a county of 3,000,000 or more inhabitants, or because a
7majority of its 1994 equalized assessed value is in an affected
8county and the taxing district was not subject to this Law
9before the 1995 levy year.
10    (b) The county board of a county that is not subject to
11this Law may, by ordinance or resolution, submit to the voters
12of the county the question of whether to make all non-home rule
13taxing districts that have all or a portion of their equalized
14assessed valuation situated in the county subject to this Law
15in the manner set forth in this Section.
16    For purposes of this Section only:
17    "Taxing district" has the same meaning provided in Section
181-150.
19    "Equalized assessed valuation" means the equalized
20assessed valuation for a taxing district for the immediately
21preceding levy year.
22    (c) The ordinance or resolution shall request the
23submission of the proposition at any election, except a
24consolidated primary election, for the purpose of voting for or
25against making the Property Tax Extension Limitation Law
26applicable to all non-home rule taxing districts that have all

 

 

HB5798- 34 -LRB100 18598 AWJ 33822 b

1or a portion of their equalized assessed valuation situated in
2the county.
3    The question shall be placed on a separate ballot and shall
4be in substantially the following form:
5        Shall the Property Tax Extension Limitation Law (35
6    ILCS 200/18-185 through 18-245), which limits annual
7    property tax extension increases, apply to non-home rule
8    taxing districts with all or a portion of their equalized
9    assessed valuation located in (name of county)?
10Votes on the question shall be recorded as "yes" or "no".
11    (d) The county clerk shall order the proposition submitted
12to the electors of the county at the election specified in the
13ordinance or resolution. If part of the county is under the
14jurisdiction of a board or boards of election commissioners,
15the county clerk shall submit a certified copy of the ordinance
16or resolution to each board of election commissioners, which
17shall order the proposition submitted to the electors of the
18taxing district within its jurisdiction at the election
19specified in the ordinance or resolution.
20    (e) (1) With respect to taxing districts having all of
21    their equalized assessed valuation located in the county,
22    if a majority of the votes cast on the proposition are in
23    favor of the proposition, then this Law becomes applicable
24    to the taxing district beginning on January 1 of the year
25    following the date of the referendum.
26        (2) With respect to taxing districts that meet all the

 

 

HB5798- 35 -LRB100 18598 AWJ 33822 b

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

 

 

HB5798- 36 -LRB100 18598 AWJ 33822 b

1        which the voters have approved the referendum.
2        (3) With respect to taxing districts that do not have
3    all of their equalized assessed valuation located in a
4    single county and to which paragraph (2) of subsection (e)
5    is not applicable, if each county other than an affected
6    county in which any of the equalized assessed valuation of
7    the taxing district is located has held a referendum under
8    this Section at any election, except a consolidated primary
9    election, held in any year and if a majority of the
10    equalized assessed valuation of the taxing district is
11    located in one or more counties that have each approved a
12    referendum under this Section, then this Law shall become
13    applicable to the taxing district on January 1 of the year
14    following the year in which the last referendum in a county
15    in which the taxing district has any equalized assessed
16    valuation is held. For the purposes of this Law, the last
17    referendum shall be deemed to be the referendum making this
18    Law applicable to the taxing district. For purposes of this
19    Section, in determining whether a majority of the equalized
20    assessed valuation of the taxing district is located in one
21    or more counties that have approved a referendum under this
22    Section, the equalized assessed valuation of the taxing
23    district in any affected county shall be included with the
24    equalized assessed value of the taxing district in counties
25    that have approved the referendum.
26    (f) Immediately after a referendum is held under this

 

 

HB5798- 37 -LRB100 18598 AWJ 33822 b

1Section, the county clerk of the county holding the referendum
2shall give notice of the referendum having been held and its
3results to all taxing districts that have all or a portion of
4their equalized assessed valuation located in the county, the
5county clerk of any other county in which any of the equalized
6assessed valuation of any taxing district is located, and the
7Department of Revenue. After the last referendum affecting a
8multi-county taxing district is held, the Department of Revenue
9shall determine whether the taxing district is subject to this
10Law and, if so, 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 the following January 1, the taxing district is
14subject to this Law. For each taxing district subject to
15paragraph (2) of subsection (e) of this Section, the Department
16of Revenue shall notify the taxing district and the county
17clerks of all of the counties in which a portion of the
18equalized assessed valuation of the taxing district is located
19that, beginning January 1, 1997, the taxing district is subject
20to this Law.
21    (g) Referenda held under this Section shall be conducted in
22accordance with the Election Code.
23    (h) Notwithstanding any other provision of law, no
24referenda may be held under this Section with respect to levy
25years 2018 through 2022.
26(Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
 

 

 

HB5798- 38 -LRB100 18598 AWJ 33822 b

1    (35 ILCS 200/18-214)
2    Sec. 18-214. Referenda on removal of the applicability of
3the Property Tax Extension Limitation Law to non-home rule
4taxing districts.
5    (a) The provisions of this Section do not apply to a taxing
6district that is subject to this Law because a majority of its
71990 equalized assessed value is in a county or counties
8contiguous to a county of 3,000,000 or more inhabitants, or
9because a majority of its 1994 equalized assessed value is in
10an affected county and the taxing district was not subject to
11this Law before the 1995 levy year.
12    (b) For purposes of this Section only:
13    "Taxing district" means any non-home rule taxing district
14that became subject to this Law under Section 18-213 of this
15Law.
16    "Equalized assessed valuation" means the equalized
17assessed valuation for a taxing district for the immediately
18preceding levy year.
19    (c) The county board of a county that became subject to
20this Law by a referendum approved by the voters of the county
21under Section 18-213 may, by ordinance or resolution, in the
22manner set forth in this Section, submit to the voters of the
23county the question of whether this Law applies to all non-home
24rule taxing districts that have all or a portion of their
25equalized assessed valuation situated in the county in the

 

 

HB5798- 39 -LRB100 18598 AWJ 33822 b

1manner set forth in this Section.
2    (d) The ordinance or resolution shall request the
3submission of the proposition at any election, except a
4consolidated primary election, for the purpose of voting for or
5against the continued application of the Property Tax Extension
6Limitation Law to all non-home rule taxing districts that have
7all or a portion of their equalized assessed valuation situated
8in the county.
9    The question shall be placed on a separate ballot and shall
10be in substantially the following form:
11        Shall the Property Tax Extension Limitation Law (35
12    ILCS 200/18-185 through 35 ILCS 200/18-245), which limits
13    annual property tax extension increases, apply to non-home
14    rule taxing districts with all or a portion of their
15    equalized assessed valuation located in (name of county)?
16Votes on the question shall be recorded as "yes" or "no".
17    (e) The county clerk shall order the proposition submitted
18to the electors of the county at the election specified in the
19ordinance or resolution. If part of the county is under the
20jurisdiction of a board or boards of election commissioners,
21the county clerk shall submit a certified copy of the ordinance
22or resolution to each board of election commissioners, which
23shall order the proposition submitted to the electors of the
24taxing district within its jurisdiction at the election
25specified in the ordinance or resolution.
26    (f) With respect to taxing districts having all of their

 

 

HB5798- 40 -LRB100 18598 AWJ 33822 b

1equalized assessed valuation located in one county, if a
2majority of the votes cast on the proposition are against the
3proposition, then this Law shall not apply to the taxing
4district beginning on January 1 of the year following the date
5of the referendum.
6    (g) With respect to taxing districts that do not have all
7of their equalized assessed valuation located in a single
8county, if both of the following conditions are met, then this
9Law shall no longer apply to the taxing district beginning on
10January 1 of the year following the date of the referendum.
11        (1) Each county in which the district has any equalized
12    assessed valuation must either, (i) have held a referendum
13    under this Section, (ii) be an affected county, or (iii)
14    have held a referendum under Section 18-213 at which the
15    voters rejected the proposition at the most recent election
16    at which the question was on the ballot in the county.
17        (2) The majority of the equalized assessed valuation of
18    the taxing district, other than any equalized assessed
19    valuation in an affected county, is in one or more counties
20    in which the voters rejected the proposition. For purposes
21    of this Section, in determining whether a majority of the
22    equalized assessed valuation of the taxing district is
23    located in one or more counties in which the voters have
24    rejected the proposition under this Section, the equalized
25    assessed valuation of any taxing district in a county which
26    has held a referendum under Section 18-213 at which the

 

 

HB5798- 41 -LRB100 18598 AWJ 33822 b

1    voters rejected that proposition, at the most recent
2    election at which the question was on the ballot in the
3    county, will be included with the equalized assessed value
4    of the taxing district in counties in which the voters have
5    rejected the referendum held under this Section.
6    (h) Immediately after a referendum is held under this
7Section, the county clerk of the county holding the referendum
8shall give notice of the referendum having been held and its
9results to all taxing districts that have all or a portion of
10their equalized assessed valuation located in the county, the
11county clerk of any other county in which any of the equalized
12assessed valuation of any such taxing district is located, and
13the Department of Revenue. After the last referendum affecting
14a multi-county taxing district is held, the Department of
15Revenue shall determine whether the taxing district is no
16longer subject to this Law and, if the taxing district is no
17longer subject to this Law, the Department of Revenue shall
18notify the taxing district and the county clerks of all of the
19counties in which a portion of the equalized assessed valuation
20of the taxing district is located that, beginning on January 1
21of the year following the date of the last referendum, the
22taxing district is no longer subject to this Law.
23    (i) Notwithstanding any other provision of law, no
24referenda may be held under this Section with respect to levy
25years 2018 through 2022.
26(Source: P.A. 89-718, eff. 3-7-97.)
 

 

 

HB5798- 42 -LRB100 18598 AWJ 33822 b

1    (35 ILCS 200/18-242 new)
2    Sec. 18-242. Home rule. This Division 5 is a limitation,
3under subsection (g) of Section 6 of Article VII of the
4Illinois Constitution, on the power of home rule units to tax.

 

 

HB5798- 43 -LRB100 18598 AWJ 33822 b

1 INDEX
2 Statutes amended in order of appearance
3    New Act
4    10 ILCS 5/28-7from Ch. 46, par. 28-7
5    35 ILCS 200/18-185
6    35 ILCS 200/18-205
7    35 ILCS 200/18-213
8    35 ILCS 200/18-214
9    35 ILCS 200/18-242 new