Full Text of HB0599 93rd General Assembly
HB0599enr 93RD GENERAL ASSEMBLY
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HB0599 Enrolled |
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| AN ACT in relation to pensions.
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| Be it enacted by the People of the State of Illinois, | 3 |
| represented in the General Assembly:
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| Section 5. The Property Tax Code is amended by changing | 5 |
| Section 18-185 as follows: | 6 |
| (35 ILCS 200/18-185)
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| Sec. 18-185. Short title; definitions. This Division 5 may | 8 |
| be cited as the
Property Tax Extension Limitation Law. As used | 9 |
| in this Division 5:
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| "Consumer Price Index" means the Consumer Price Index for | 11 |
| All Urban
Consumers for all items published by the United | 12 |
| States Department of Labor.
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| "Extension limitation" means (a) the lesser of 5% or the | 14 |
| percentage increase
in the Consumer Price Index during the | 15 |
| 12-month calendar year preceding the
levy year or (b) the rate | 16 |
| of increase approved by voters under Section 18-205.
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| "Affected county" means a county of 3,000,000 or more | 18 |
| inhabitants or a
county contiguous to a county of 3,000,000 or | 19 |
| more inhabitants.
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| "Taxing district" has the same meaning provided in Section | 21 |
| 1-150, except as
otherwise provided in this Section. For the | 22 |
| 1991 through 1994 levy years only,
"taxing district" includes | 23 |
| only each non-home rule taxing district having the
majority of | 24 |
| its
1990 equalized assessed value within any county or counties | 25 |
| contiguous to a
county with 3,000,000 or more inhabitants. | 26 |
| Beginning with the 1995 levy
year, "taxing district" includes | 27 |
| only each non-home rule taxing district
subject to this Law | 28 |
| before the 1995 levy year and each non-home rule
taxing | 29 |
| district not subject to this Law before the 1995 levy year | 30 |
| having the
majority of its 1994 equalized assessed value in an | 31 |
| affected county or
counties. Beginning with the levy year in
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| which this Law becomes applicable to a taxing district as
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HB0599 Enrolled |
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| provided in Section 18-213, "taxing district" also includes | 2 |
| those taxing
districts made subject to this Law as provided in | 3 |
| Section 18-213.
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| "Aggregate extension" for taxing districts to which this | 5 |
| Law applied before
the 1995 levy year means the annual | 6 |
| corporate extension for the taxing
district and those special | 7 |
| purpose extensions that are made annually for
the taxing | 8 |
| district, excluding special purpose extensions: (a) made for | 9 |
| the
taxing district to pay interest or principal on general | 10 |
| obligation bonds
that were approved by referendum; (b) made for | 11 |
| any taxing district to pay
interest or principal on general | 12 |
| obligation bonds issued before October 1,
1991; (c) made for | 13 |
| any taxing district to pay interest or principal on bonds
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| issued to refund or continue to refund those bonds issued | 15 |
| before October 1,
1991; (d)
made for any taxing district to pay | 16 |
| interest or principal on bonds
issued to refund or continue to | 17 |
| refund bonds issued after October 1, 1991 that
were approved by | 18 |
| referendum; (e)
made for any taxing district to pay interest
or | 19 |
| principal on revenue bonds issued before October 1, 1991 for | 20 |
| payment of
which a property tax levy or the full faith and | 21 |
| credit of the unit of local
government is pledged; however, a | 22 |
| tax for the payment of interest or principal
on those bonds | 23 |
| shall be made only after the governing body of the unit of | 24 |
| local
government finds that all other sources for payment are | 25 |
| insufficient to make
those payments; (f) made for payments | 26 |
| under a building commission lease when
the lease payments are | 27 |
| for the retirement of bonds issued by the commission
before | 28 |
| October 1, 1991, to pay for the building project; (g) made for | 29 |
| payments
due under installment contracts entered into before | 30 |
| October 1, 1991;
(h) made for payments of principal and | 31 |
| interest on bonds issued under the
Metropolitan Water | 32 |
| Reclamation District Act to finance construction projects
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| initiated before October 1, 1991; (i) made for payments of | 34 |
| principal and
interest on limited bonds, as defined in Section | 35 |
| 3 of the Local Government Debt
Reform Act, in an amount not to | 36 |
| exceed the debt service extension base less
the amount in items |
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| (b), (c), (e), and (h) of this definition for
non-referendum | 2 |
| obligations, except obligations initially issued pursuant to
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| referendum; (j) made for payments of principal and interest on | 4 |
| bonds
issued under Section 15 of the Local Government Debt | 5 |
| Reform Act; (k)
made
by a school district that participates in | 6 |
| the Special Education District of
Lake County, created by | 7 |
| special education joint agreement under Section
10-22.31 of the | 8 |
| School Code, for payment of the school district's share of the
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| amounts required to be contributed by the Special Education | 10 |
| District of Lake
County to the Illinois Municipal Retirement | 11 |
| Fund under Article 7 of the
Illinois Pension Code; the amount | 12 |
| of any extension under this item (k) shall be
certified by the | 13 |
| school district to the county clerk; and (l) made to fund
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| expenses of providing joint recreational programs for the | 15 |
| handicapped under
Section 5-8 of
the
Park District Code or | 16 |
| Section 11-95-14 of the Illinois Municipal Code ; and (m) made | 17 |
| for contributions to a firefighter's pension fund created under | 18 |
| Article 4 of the Illinois Pension Code, to the extent of the | 19 |
| amount certified under item (5) of Section 4-134 of the | 20 |
| Illinois Pension Code .
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| "Aggregate extension" for the taxing districts to which | 22 |
| this Law did not
apply before the 1995 levy year (except taxing | 23 |
| districts subject to this Law
in
accordance with Section | 24 |
| 18-213) means the annual corporate extension for the
taxing | 25 |
| district and those special purpose extensions that are made | 26 |
| annually for
the taxing district, excluding special purpose | 27 |
| extensions: (a) made for the
taxing district to pay interest or | 28 |
| principal on general obligation bonds that
were approved by | 29 |
| referendum; (b) made for any taxing district to pay interest
or | 30 |
| principal on general obligation bonds issued before March 1, | 31 |
| 1995; (c) made
for any taxing district to pay interest or | 32 |
| principal on bonds issued to refund
or continue to refund those | 33 |
| bonds issued before March 1, 1995; (d) made for any
taxing | 34 |
| district to pay interest or principal on bonds issued to refund | 35 |
| or
continue to refund bonds issued after March 1, 1995 that | 36 |
| were approved by
referendum; (e) made for any taxing district |
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| to pay interest or principal on
revenue bonds issued before | 2 |
| March 1, 1995 for payment of which a property tax
levy or the | 3 |
| full faith and credit of the unit of local government is | 4 |
| pledged;
however, a tax for the payment of interest or | 5 |
| principal on those bonds shall be
made only after the governing | 6 |
| body of the unit of local government finds that
all other | 7 |
| sources for payment are insufficient to make those payments; | 8 |
| (f) made
for payments under a building commission lease when | 9 |
| the lease payments are for
the retirement of bonds issued by | 10 |
| the commission before March 1, 1995 to
pay for the building | 11 |
| project; (g) made for payments due under installment
contracts | 12 |
| entered into before March 1, 1995; (h) made for payments of
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| principal and interest on bonds issued under the Metropolitan | 14 |
| Water Reclamation
District Act to finance construction | 15 |
| projects initiated before October 1,
1991; (i) made for | 16 |
| payments of principal and interest on limited bonds,
as defined | 17 |
| in Section 3 of the Local Government Debt Reform Act, in an | 18 |
| amount
not to exceed the debt service extension base less the | 19 |
| amount in items (b),
(c), and (e) of this definition for | 20 |
| non-referendum obligations, except
obligations initially | 21 |
| issued pursuant to referendum and bonds described in
subsection | 22 |
| (h) of this definition; (j) made for payments of
principal and | 23 |
| interest on bonds issued under Section 15 of the Local | 24 |
| Government
Debt Reform Act; (k) made for payments of principal | 25 |
| and interest on bonds
authorized by Public Act 88-503 and | 26 |
| issued under Section 20a of the Chicago
Park District Act for | 27 |
| aquarium or
museum projects; (l) made for payments of principal | 28 |
| and interest on
bonds
authorized by Public Act 87-1191 or | 29 |
| 93-601
this amendatory Act of the 93rd General
Assembly and (i) | 30 |
| issued pursuant to Section 21.2 of the Cook County Forest
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| Preserve District Act, (ii) issued under Section 42 of the Cook | 32 |
| County
Forest Preserve District Act for zoological park | 33 |
| projects, or (iii) issued
under Section 44.1 of the Cook County | 34 |
| Forest Preserve District Act for
botanical gardens projects; | 35 |
| (m) made
pursuant
to Section 34-53.5 of the School Code, | 36 |
| whether levied annually or not;
(n) made to fund expenses of |
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HB0599 Enrolled |
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| providing joint recreational programs for the
handicapped | 2 |
| under Section 5-8 of the Park
District Code or Section 11-95-14 | 3 |
| of the Illinois Municipal Code;
and (o) made by the
Chicago | 4 |
| Park
District for recreational programs for the handicapped | 5 |
| under subsection (c) of
Section
7.06 of the Chicago Park | 6 |
| District Act ; and (p) made for contributions to a firefighter's | 7 |
| pension fund created under Article 4 of the Illinois Pension | 8 |
| Code, to the extent of the amount certified under item (5) of | 9 |
| Section 4-134 of the Illinois Pension Code .
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| "Aggregate extension" for all taxing districts to which | 11 |
| this Law applies in
accordance with Section 18-213, except for | 12 |
| those taxing districts subject to
paragraph (2) of subsection | 13 |
| (e) of Section 18-213, means the annual corporate
extension for | 14 |
| the
taxing district and those special purpose extensions that | 15 |
| are made annually for
the taxing district, excluding special | 16 |
| purpose extensions: (a) made for the
taxing district to pay | 17 |
| interest or principal on general obligation bonds that
were | 18 |
| approved by referendum; (b) made for any taxing district to pay | 19 |
| interest
or principal on general obligation bonds issued before | 20 |
| the date on which the
referendum making this
Law applicable to | 21 |
| the taxing district is held; (c) made
for any taxing district | 22 |
| to pay interest or principal on bonds issued to refund
or | 23 |
| continue to refund those bonds issued before the date on which | 24 |
| the
referendum making this Law
applicable to the taxing | 25 |
| district is held;
(d) made for any
taxing district to pay | 26 |
| interest or principal on bonds issued to refund or
continue to | 27 |
| refund bonds issued after the date on which the referendum | 28 |
| making
this Law
applicable to the taxing district is held if | 29 |
| the bonds were approved by
referendum after the date on which | 30 |
| the referendum making this Law
applicable to the taxing | 31 |
| district is held; (e) made for any
taxing district to pay | 32 |
| interest or principal on
revenue bonds issued before the date | 33 |
| on which the referendum making this Law
applicable to the
| 34 |
| taxing district is held for payment of which a property tax
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| levy or the full faith and credit of the unit of local | 36 |
| government is pledged;
however, a tax for the payment of |
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HB0599 Enrolled |
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LRB093 05653 EFG 05746 b |
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| interest or principal on those bonds shall be
made only after | 2 |
| the governing body of the unit of local government finds that
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| all other sources for payment are insufficient to make those | 4 |
| payments; (f) made
for payments under a building commission | 5 |
| lease when the lease payments are for
the retirement of bonds | 6 |
| issued by the commission before the date on which the
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| referendum making this
Law applicable to the taxing district is | 8 |
| held to
pay for the building project; (g) made for payments due | 9 |
| under installment
contracts entered into before the date on | 10 |
| which the referendum making this Law
applicable to
the taxing | 11 |
| district is held;
(h) made for payments
of principal and | 12 |
| interest on limited bonds,
as defined in Section 3 of the Local | 13 |
| Government Debt Reform Act, in an amount
not to exceed the debt | 14 |
| service extension base less the amount in items (b),
(c), and | 15 |
| (e) of this definition for non-referendum obligations, except
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| obligations initially issued pursuant to referendum; (i) made | 17 |
| for payments
of
principal and interest on bonds issued under | 18 |
| Section 15 of the Local Government
Debt Reform Act;
(j)
made | 19 |
| for a qualified airport authority to pay interest or principal | 20 |
| on
general obligation bonds issued for the purpose of paying | 21 |
| obligations due
under, or financing airport facilities | 22 |
| required to be acquired, constructed,
installed or equipped | 23 |
| pursuant to, contracts entered into before March
1, 1996 (but | 24 |
| not including any amendments to such a contract taking effect | 25 |
| on
or after that date); and (k) made to fund expenses of | 26 |
| providing joint
recreational programs for the handicapped | 27 |
| under Section 5-8 of
the
Park District Code or Section 11-95-14 | 28 |
| of the Illinois Municipal Code ; and (l) made for contributions | 29 |
| to a firefighter's pension fund created under Article 4 of the | 30 |
| Illinois Pension Code, to the extent of the amount certified | 31 |
| under item (5) of Section 4-134 of the Illinois Pension Code .
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| "Aggregate extension" for all taxing districts to which | 33 |
| this Law applies in
accordance with paragraph (2) of subsection | 34 |
| (e) of Section 18-213 means the
annual corporate extension for | 35 |
| the
taxing district and those special purpose extensions that | 36 |
| are made annually for
the taxing district, excluding special |
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HB0599 Enrolled |
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LRB093 05653 EFG 05746 b |
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| purpose extensions: (a) made for the
taxing district to pay | 2 |
| interest or principal on general obligation bonds that
were | 3 |
| approved by referendum; (b) made for any taxing district to pay | 4 |
| interest
or principal on general obligation bonds issued before | 5 |
| the effective date of
this amendatory Act of 1997;
(c) made
for | 6 |
| any taxing district to pay interest or principal on bonds | 7 |
| issued to refund
or continue to refund those bonds issued | 8 |
| before the effective date
of this amendatory Act of 1997;
(d) | 9 |
| made for any
taxing district to pay interest or principal on | 10 |
| bonds issued to refund or
continue to refund bonds issued after | 11 |
| the effective date of this amendatory Act
of 1997 if the bonds | 12 |
| were approved by referendum after the effective date of
this | 13 |
| amendatory Act of 1997;
(e) made for any
taxing district to pay | 14 |
| interest or principal on
revenue bonds issued before the | 15 |
| effective date of this amendatory Act of 1997
for payment of | 16 |
| which a property tax
levy or the full faith and credit of the | 17 |
| unit of local government is pledged;
however, a tax for the | 18 |
| payment of interest or principal on those bonds shall be
made | 19 |
| only after the governing body of the unit of local government | 20 |
| finds that
all other sources for payment are insufficient to | 21 |
| make those payments; (f) made
for payments under a building | 22 |
| commission lease when the lease payments are for
the retirement | 23 |
| of bonds issued by the commission before the effective date
of | 24 |
| this amendatory Act of 1997
to
pay for the building project; | 25 |
| (g) made for payments due under installment
contracts entered | 26 |
| into before the effective date of this amendatory Act of
1997;
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| (h) made for payments
of principal and interest on limited | 28 |
| bonds,
as defined in Section 3 of the Local Government Debt | 29 |
| Reform Act, in an amount
not to exceed the debt service | 30 |
| extension base less the amount in items (b),
(c), and (e) of | 31 |
| this definition for non-referendum obligations, except
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| obligations initially issued pursuant to referendum; (i) made | 33 |
| for payments
of
principal and interest on bonds issued under | 34 |
| Section 15 of the Local Government
Debt Reform Act;
(j)
made | 35 |
| for a qualified airport authority to pay interest or principal | 36 |
| on
general obligation bonds issued for the purpose of paying |
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HB0599 Enrolled |
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LRB093 05653 EFG 05746 b |
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| obligations due
under, or financing airport facilities | 2 |
| required to be acquired, constructed,
installed or equipped | 3 |
| pursuant to, contracts entered into before March
1, 1996 (but | 4 |
| not including any amendments to such a contract taking effect | 5 |
| on
or after that date); and (k) made to fund expenses of | 6 |
| providing joint
recreational programs for the handicapped | 7 |
| under Section 5-8 of
the
Park District Code or Section 11-95-14 | 8 |
| of the Illinois Municipal Code ; and (l) made for contributions | 9 |
| to a firefighter's pension fund created under Article 4 of the | 10 |
| Illinois Pension Code, to the extent of the amount certified | 11 |
| under item (5) of Section 4-134 of the Illinois Pension Code .
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| "Debt service extension base" means an amount equal to that | 13 |
| portion of the
extension for a taxing district for the 1994 | 14 |
| levy year, or for those taxing
districts subject to this Law in | 15 |
| accordance with Section 18-213, except for
those subject to | 16 |
| paragraph (2) of subsection (e) of Section 18-213, for the
levy
| 17 |
| year in which the referendum making this Law applicable to the | 18 |
| taxing district
is held, or for those taxing districts subject | 19 |
| to this Law in accordance with
paragraph (2) of subsection (e) | 20 |
| of Section 18-213 for the 1996 levy year,
constituting an
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| extension for payment of principal and interest on bonds issued | 22 |
| by the taxing
district without referendum, but not including | 23 |
| excluded non-referendum bonds. For park districts (i) that were | 24 |
| first
subject to this Law in 1991 or 1995 and (ii) whose | 25 |
| extension for the 1994 levy
year for the payment of principal | 26 |
| and interest on bonds issued by the park
district without | 27 |
| referendum (but not including excluded non-referendum bonds)
| 28 |
| was less than 51% of the amount for the 1991 levy year | 29 |
| constituting an
extension for payment of principal and interest | 30 |
| on bonds issued by the park
district without referendum (but | 31 |
| not including excluded non-referendum bonds),
"debt service | 32 |
| extension base" means an amount equal to that portion of the
| 33 |
| extension for the 1991 levy year constituting an extension for | 34 |
| payment of
principal and interest on bonds issued by the park | 35 |
| district without referendum
(but not including excluded | 36 |
| non-referendum bonds). The debt service extension
base may be |
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| established or increased as provided under Section 18-212.
| 2 |
| "Excluded non-referendum bonds" means (i) bonds authorized by | 3 |
| Public
Act 88-503 and issued under Section 20a of the Chicago | 4 |
| Park District Act for
aquarium and museum projects; (ii) bonds | 5 |
| issued under Section 15 of the
Local Government Debt Reform | 6 |
| Act; or (iii) refunding obligations issued
to refund or to | 7 |
| continue to refund obligations initially issued pursuant to
| 8 |
| referendum.
| 9 |
| "Special purpose extensions" include, but are not limited | 10 |
| to, extensions
for levies made on an annual basis for | 11 |
| unemployment and workers'
compensation, self-insurance, | 12 |
| contributions to pension plans, and extensions
made pursuant to | 13 |
| Section 6-601 of the Illinois Highway Code for a road
| 14 |
| district's permanent road fund whether levied annually or not. | 15 |
| The
extension for a special service area is not included in the
| 16 |
| aggregate extension.
| 17 |
| "Aggregate extension base" means the taxing district's | 18 |
| last preceding
aggregate extension as adjusted under Sections | 19 |
| 18-215 through 18-230.
| 20 |
| "Levy year" has the same meaning as "year" under Section
| 21 |
| 1-155.
| 22 |
| "New property" means (i) the assessed value, after final | 23 |
| board of review or
board of appeals action, of new improvements | 24 |
| or additions to existing
improvements on any parcel of real | 25 |
| property that increase the assessed value of
that real property | 26 |
| during the levy year multiplied by the equalization factor
| 27 |
| issued by the Department under Section 17-30, (ii) the assessed | 28 |
| value, after
final board of review or board of appeals action, | 29 |
| of real property not exempt
from real estate taxation, which | 30 |
| real property was exempt from real estate
taxation for any | 31 |
| portion of the immediately preceding levy year, multiplied by
| 32 |
| the equalization factor issued by the Department under Section | 33 |
| 17-30, and
(iii) in counties that classify in accordance with | 34 |
| Section 4 of Article
IX of the
Illinois Constitution, an | 35 |
| incentive property's additional assessed value
resulting from | 36 |
| a
scheduled increase in the level of assessment as applied to |
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| the first year
final board of
review market value.
In addition, | 2 |
| the county clerk in a county containing a population of
| 3 |
| 3,000,000 or more shall include in the 1997
recovered tax | 4 |
| increment value for any school district, any recovered tax
| 5 |
| increment value that was applicable to the 1995 tax year | 6 |
| calculations.
| 7 |
| "Qualified airport authority" means an airport authority | 8 |
| organized under
the Airport Authorities Act and located in a | 9 |
| county bordering on the State of
Wisconsin and having a | 10 |
| population in excess of 200,000 and not greater than
500,000.
| 11 |
| "Recovered tax increment value" means, except as otherwise | 12 |
| provided in this
paragraph, the amount of the current year's | 13 |
| equalized assessed value, in the
first year after a | 14 |
| municipality terminates
the designation of an area as a | 15 |
| redevelopment project area previously
established under the | 16 |
| Tax Increment Allocation Development Act in the Illinois
| 17 |
| Municipal Code, previously established under the Industrial | 18 |
| Jobs Recovery Law
in the Illinois Municipal Code, or previously | 19 |
| established under the Economic
Development Area Tax Increment | 20 |
| Allocation Act, of each taxable lot, block,
tract, or parcel of | 21 |
| real property in the redevelopment project area over and
above | 22 |
| the initial equalized assessed value of each property in the
| 23 |
| redevelopment project area.
For the taxes which are extended | 24 |
| for the 1997 levy year, the recovered tax
increment value for a | 25 |
| non-home rule taxing district that first became subject
to this | 26 |
| Law for the 1995 levy year because a majority of its 1994 | 27 |
| equalized
assessed value was in an affected county or counties | 28 |
| shall be increased if a
municipality terminated the designation | 29 |
| of an area in 1993 as a redevelopment
project area previously | 30 |
| established under the Tax Increment Allocation
Development Act | 31 |
| in the Illinois Municipal Code, previously established under
| 32 |
| the Industrial Jobs Recovery Law in the Illinois Municipal | 33 |
| Code, or previously
established under the Economic Development | 34 |
| Area Tax Increment Allocation Act,
by an amount equal to the | 35 |
| 1994 equalized assessed value of each taxable lot,
block, | 36 |
| tract, or parcel of real property in the redevelopment project |
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| area over
and above the initial equalized assessed value of | 2 |
| each property in the
redevelopment project area.
In the first | 3 |
| year after a municipality
removes a taxable lot, block, tract, | 4 |
| or parcel of real property from a
redevelopment project area | 5 |
| established under the Tax Increment Allocation
Development Act | 6 |
| in the Illinois
Municipal Code, the Industrial Jobs Recovery | 7 |
| Law
in the Illinois Municipal Code, or the Economic
Development | 8 |
| Area Tax Increment Allocation Act, "recovered tax increment | 9 |
| value"
means the amount of the current year's equalized | 10 |
| assessed value of each taxable
lot, block, tract, or parcel of | 11 |
| real property removed from the redevelopment
project area over | 12 |
| and above the initial equalized assessed value of that real
| 13 |
| property before removal from the redevelopment project area.
| 14 |
| Except as otherwise provided in this Section, "limiting | 15 |
| rate" means a
fraction the numerator of which is the last
| 16 |
| preceding aggregate extension base times an amount equal to one | 17 |
| plus the
extension limitation defined in this Section and the | 18 |
| denominator of which
is the current year's equalized assessed | 19 |
| value of all real property in the
territory under the | 20 |
| jurisdiction of the taxing district during the prior
levy year. | 21 |
| For those taxing districts that reduced their aggregate
| 22 |
| extension for the last preceding levy year, the highest | 23 |
| aggregate extension
in any of the last 3 preceding levy years | 24 |
| shall be used for the purpose of
computing the limiting rate. | 25 |
| The denominator shall not include new
property. The denominator | 26 |
| shall not include the recovered tax increment
value.
| 27 |
| (Source: P.A. 92-547, eff. 6-13-02; 93-601, eff. 1-1-04; | 28 |
| 93-606, eff. 11-18-03; 93-612, eff. 11-18-03; revised | 29 |
| 12-10-03.)
| 30 |
| Section 10. The Illinois Pension Code is amended by | 31 |
| changing Sections 4-109.1, 4-109.2, 4-114, 4-118.1, and 4-134
| 32 |
| and adding Sections 4-108.4, 4-109.3, and 7-139.10 as follows: | 33 |
| (40 ILCS 5/4-108.4 new)
| 34 |
| Sec. 4-108.4. Transfer of creditable service from Article 7 |
|
|
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| fund.
| 2 |
| (a) Any firefighter who was excluded
from participation in | 3 |
| an Article
4 fund because the firefighter earned credit for | 4 |
| that service under Article 7 of this Code and who is a | 5 |
| participant in the Illinois
Municipal Retirement
Fund may | 6 |
| become an active participant in that firefighter pension fund | 7 |
| by
making a
written application to the Board. Persons so | 8 |
| applying
shall begin
participation on the first day of the | 9 |
| month following the month in which the
application is
received | 10 |
| by the Board. An employee who makes application for
| 11 |
| participation
shall not be deemed ineligible to participate in | 12 |
| the firefighter pension fund
by reason of
having failed to | 13 |
| apply within the 3-month period specified in subsection (b) of
| 14 |
| Section 4-107.
| 15 |
| (b) A firefighter who was excluded
from participation in an | 16 |
| Article
4 fund because the firefighter earned credit for that | 17 |
| service under Article 7 of this Code and who is a participant | 18 |
| in the Illinois Municipal Retirement
Fund may also elect to | 19 |
| establish creditable service for
those periods of employment as | 20 |
| a firefighter during which he or she was excluded from
| 21 |
| participation in an
Article 4 fund by paying into the fund the | 22 |
| amount that
the person
would have contributed had deductions | 23 |
| from salary been made for this purpose at
the time the service | 24 |
| was rendered, together with interest thereon at 6% per
annum, | 25 |
| compounded annually, from the time the service was rendered | 26 |
| until the
date of payment, less any amounts transferred from | 27 |
| the Illinois Municipal
Retirement Fund under Section 7-139.10.
| 28 |
| (c) In no event shall pension credit for the same service | 29 |
| rendered by an
employee be accredited in more than one pension | 30 |
| fund or retirement system under this Code. If an employee | 31 |
| applies for service credit under subsection (b), then any | 32 |
| creditable
service time accumulated in the Illinois Municipal | 33 |
| Retirement Fund for the same
period must be transferred to the | 34 |
| Article 4 fund under Section 7-139.10.
| 35 |
| (40 ILCS 5/4-109.1) (from Ch. 108 1/2, par. 4-109.1)
|
|
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| Sec. 4-109.1. Increase in pension.
| 2 |
| (a) Except as provided in subsection (e), the monthly | 3 |
| pension of a
firefighter who retires after July 1, 1971 and | 4 |
| prior to January 1, 1986, shall,
upon either the first of the | 5 |
| month following the first anniversary of the date
of retirement | 6 |
| if 60 years of age or over at retirement date, or upon the | 7 |
| first
day of the month following attainment of age 60 if it | 8 |
| occurs after the first
anniversary of retirement, be increased | 9 |
| by 2% of the originally granted monthly
pension and by an | 10 |
| additional 2% in each January thereafter. Effective January
| 11 |
| 1976, the rate of the annual increase shall be 3% of the | 12 |
| originally granted
monthly pension.
| 13 |
| (b) The monthly pension of a firefighter who retired
from | 14 |
| service with 20 or more years of service, on or before
July 1, | 15 |
| 1971, shall be increased, in January of the year
following the | 16 |
| year of attaining age 65 or in January
1972, if then over age | 17 |
| 65, by 2% of the originally granted monthly
pension, for each | 18 |
| year the firefighter received pension payments.
In each January | 19 |
| thereafter, he or she shall receive an additional
increase of | 20 |
| 2% of the original monthly pension. Effective
January 1976, the | 21 |
| rate of the annual increase shall be 3%.
| 22 |
| (c) The monthly pension of a firefighter who is receiving
a | 23 |
| disability pension under this Article shall be increased, in
| 24 |
| January of the year following the year the firefighter attains
| 25 |
| age 60, or in January 1974, if then over age 60, by 2% of the
| 26 |
| originally granted monthly pension for each
year he or she | 27 |
| received pension payments.
In each January thereafter, the | 28 |
| firefighter shall receive an additional
increase of 2% of the | 29 |
| original monthly pension. Effective January 1976,
the rate of | 30 |
| the annual increase shall be 3%.
| 31 |
| (c-1) On January 1, 1998, every child's disability benefit | 32 |
| payable on that
date under Section 4-110 or 4-110.1 shall be | 33 |
| increased by an amount equal to
1/12 of 3% of the amount of the | 34 |
| benefit, multiplied by the number of months for
which the | 35 |
| benefit has been payable. On each January 1 thereafter, every
| 36 |
| child's disability benefit payable under Section 4-110 or |
|
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| 4-110.1 shall be
increased by 3% of the amount of the benefit | 2 |
| then being paid, including any
previous increases received | 3 |
| under this Article. These increases are not
subject to any | 4 |
| limitation on the maximum benefit amount included in Section
| 5 |
| 4-110 or 4-110.1.
| 6 |
| (c-2) On July 1, 2004, every pension payable to or on | 7 |
| behalf of a minor
or disabled surviving child that is payable | 8 |
| on that date under Section 4-114
shall be increased by an | 9 |
| amount equal to 1/12 of 3% of the amount of the
pension, | 10 |
| multiplied by the number of months for which the benefit has | 11 |
| been
payable. On July 1, 2005, July 1, 2006, July 1, 2007, and | 12 |
| July 1, 2008, every pension payable to or on behalf
of a minor | 13 |
| or disabled surviving child that is payable under Section 4-114
| 14 |
| shall be increased by 3% of the amount of the pension then | 15 |
| being paid,
including any previous increases received under | 16 |
| this Article. These increases
are not subject to any limitation | 17 |
| on the maximum benefit amount included in
Section 4-114.
| 18 |
| (d) The monthly pension of a firefighter who retires after | 19 |
| January 1,
1986, shall, upon either the first of the month | 20 |
| following the first
anniversary of the date of retirement if 55 | 21 |
| years of age or over, or
upon the first day of the month | 22 |
| following attainment of
age 55 if it occurs after the first | 23 |
| anniversary of retirement, be increased
by 1/12 of 3% of the | 24 |
| originally granted monthly pension for each full
month that has | 25 |
| elapsed since the pension began, and by an
additional 3% in | 26 |
| each January thereafter.
| 27 |
| The changes made to this subsection (d) by this amendatory | 28 |
| Act of the 91st
General Assembly apply to all initial increases | 29 |
| that become payable under this
subsection on or after January | 30 |
| 1, 1999. All initial increases that became
payable under this | 31 |
| subsection on or after January 1, 1999 and before the
effective | 32 |
| date of this amendatory Act shall be recalculated and the | 33 |
| additional
amount accruing for that period, if any, shall be | 34 |
| payable to the pensioner in a
lump sum.
| 35 |
| (e) Notwithstanding the provisions of subsection (a), upon | 36 |
| the
first day of the month following (1) the first anniversary |
|
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| of the date of
retirement, or (2) the attainment of age 55, or | 2 |
| (3) July 1, 1987, whichever
occurs latest, the monthly pension | 3 |
| of a firefighter who retired on or after
January 1, 1977 and on | 4 |
| or before January 1, 1986 and did not receive an
increase under | 5 |
| subsection (a) before July 1, 1987,
shall be increased by 3% of | 6 |
| the originally granted monthly pension for
each full year that | 7 |
| has elapsed since the pension began, and by an
additional 3% in | 8 |
| each January thereafter. The increases provided under
this | 9 |
| subsection are in lieu of the increases provided in subsection | 10 |
| (a).
| 11 |
| (Source: P.A. 90-32, eff. 6-27-97; 91-466, eff. 8-6-99.)
| 12 |
| (40 ILCS 5/4-109.2) (from Ch. 108 1/2, par. 4-109.2)
| 13 |
| Sec. 4-109.2. Minimum pension.
| 14 |
| (a) Beginning January 1, 1984, the minimum
disability | 15 |
| pension granted under Section 4-110 or 4-111, the minimum
| 16 |
| surviving spouse's pension, and the minimum retirement pension
| 17 |
| granted to a firefighter with 20 or more years of creditable | 18 |
| service,
shall be $300 per month, without regard to whether the | 19 |
| death, disability
or retirement of the firefighter occurred | 20 |
| prior to that date.
| 21 |
| Beginning July 1, 1987, the minimum retirement pension | 22 |
| payable to a
firefighter with 20 or more years of creditable | 23 |
| service, the minimum
disability pension payable under Section | 24 |
| 4-110 or 4-111, and the minimum
surviving spouse's pension | 25 |
| shall be $400 per month, without regard to
whether the death, | 26 |
| retirement or disability of the firefighter occurred
prior to | 27 |
| that date.
| 28 |
| Beginning July 1, 1993, the minimum retirement pension | 29 |
| payable to a
firefighter with 20 or more years of creditable | 30 |
| service and the minimum
surviving spouse's pension shall be | 31 |
| $475 per month, without regard to
whether the firefighter was | 32 |
| in service on or after the effective date of
this amendatory | 33 |
| Act of 1993.
| 34 |
| (b) Beginning January 1, 1999, the minimum retirement | 35 |
| pension payable
to a firefighter with 20 or more years of |
|
|
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| creditable service, the minimum
disability pension payable | 2 |
| under Section 4-110, 4-110.1, or 4-111, and the
minimum | 3 |
| surviving spouse's pension shall be $600 per month, without | 4 |
| regard to
whether the firefighter was in service on or after | 5 |
| the effective date of this
amendatory Act of the 91st General | 6 |
| Assembly.
| 7 |
| In the case of a pensioner whose pension began before the | 8 |
| effective date
of this amendatory Act and is subject to | 9 |
| increase under this subsection (b),
the pensioner shall be | 10 |
| entitled to a lump sum payment of the amount of that
increase | 11 |
| accruing from January 1, 1999 (or the date the pension began, | 12 |
| if
later) to the effective date of this amendatory Act.
| 13 |
| (c) Beginning January 1, 2000, the minimum retirement | 14 |
| pension payable
to a firefighter with 20 or more years of | 15 |
| creditable service, the minimum
disability pension payable | 16 |
| under Section 4-110, 4-110.1, or 4-111, and the
minimum | 17 |
| surviving spouse's pension shall be $800 per month, without | 18 |
| regard to
whether the firefighter was in service on or after | 19 |
| the effective date of this
amendatory Act of the 91st General | 20 |
| Assembly.
| 21 |
| (d) Beginning January 1, 2001, the minimum retirement | 22 |
| pension payable
to a firefighter with 20 or more years of | 23 |
| creditable service, the minimum
disability pension payable | 24 |
| under Section 4-110, 4-110.1, or 4-111, and the
minimum | 25 |
| surviving spouse's pension shall be $1000 per month, without | 26 |
| regard to
whether the firefighter was in service on or after | 27 |
| the effective date of this
amendatory Act of the 91st General | 28 |
| Assembly.
| 29 |
| (e) Beginning July 1, 2004, the minimum retirement pension | 30 |
| payable
to a firefighter with 20 or more years of creditable | 31 |
| service, the minimum
disability pension payable under Section | 32 |
| 4-110, 4-110.1, or 4-111, and the
minimum surviving spouse's | 33 |
| pension shall be $1030 per month, without regard to
whether the | 34 |
| firefighter was in service on or after the effective date of | 35 |
| this
amendatory Act of the 93rd General Assembly.
| 36 |
| (f) Beginning July 1, 2005, the minimum retirement pension |
|
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| payable
to a firefighter with 20 or more years of creditable | 2 |
| service, the minimum
disability pension payable under Section | 3 |
| 4-110, 4-110.1, or 4-111, and the
minimum surviving spouse's | 4 |
| pension shall be $1060.90 per month, without regard
to whether | 5 |
| the firefighter was in service on or after the effective date | 6 |
| of
this amendatory Act of the 93rd General Assembly.
| 7 |
| (g) Beginning July 1, 2006, the minimum retirement pension | 8 |
| payable
to a firefighter with 20 or more years of creditable | 9 |
| service, the minimum
disability pension payable under Section | 10 |
| 4-110, 4-110.1, or 4-111, and the
minimum surviving spouse's | 11 |
| pension shall be $1092.73 per month, without regard
to whether | 12 |
| the firefighter was in service on or after the effective date | 13 |
| of
this amendatory Act of the 93rd General Assembly.
| 14 |
| (h) Beginning July 1, 2007, the minimum retirement pension | 15 |
| payable
to a firefighter with 20 or more years of creditable | 16 |
| service, the minimum
disability pension payable under Section | 17 |
| 4-110, 4-110.1, or 4-111, and the
minimum surviving spouse's | 18 |
| pension shall be $1125.51 per month, without regard
to whether | 19 |
| the firefighter was in service on or after the effective date | 20 |
| of
this amendatory Act of the 93rd General Assembly.
| 21 |
| (i) Beginning July 1, 2008, the minimum retirement pension | 22 |
| payable
to a firefighter with 20 or more years of creditable | 23 |
| service, the minimum
disability pension payable under Section | 24 |
| 4-110, 4-110.1, or 4-111, and the
minimum surviving spouse's | 25 |
| pension shall be $1159.27 per month, without regard
to whether | 26 |
| the firefighter was in service on or after the effective date | 27 |
| of
this amendatory Act of the 93rd General Assembly.
| 28 |
| (Source: P.A. 91-466, eff. 8-6-99.)
| 29 |
| (40 ILCS 5/4-109.3 new)
| 30 |
| Sec. 4-109.3. Employee creditable service.
| 31 |
| (a) As used in this Section:
| 32 |
| "Final monthly salary" means the monthly salary attached to | 33 |
| the rank held by
the firefighter at the time of his or her last | 34 |
| withdrawal from service under a
particular pension fund.
| 35 |
| "Last pension fund" means the pension fund in which the |
|
|
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| firefighter was
participating at the time of his or her last | 2 |
| withdrawal from service.
| 3 |
| (b) The benefits provided under this Section are available | 4 |
| only to a
firefighter who:
| 5 |
| (1) is a firefighter at the time of withdrawal from the | 6 |
| last
pension fund and for at least the final 3 years of | 7 |
| employment prior to that
withdrawal;
| 8 |
| (2) has established service credit with at least one | 9 |
| pension fund
established under this Article other than the | 10 |
| last pension fund;
| 11 |
| (3) has a total of at least 20 years of service under | 12 |
| the various
pension funds established under this Article | 13 |
| and has attained age 50; and
| 14 |
| (4) is in service on or after the effective date of | 15 |
| this amendatory Act of
the 93rd General Assembly.
| 16 |
| (c) A firefighter who is eligible for benefits under this | 17 |
| Section may elect
to receive a retirement pension from each | 18 |
| pension fund under this Article in
which the firefighter has at | 19 |
| least one year of service credit but has not received a refund | 20 |
| under Section 4-116 (unless the firefighter repays that refund | 21 |
| under subsection (g)) or subsection (c) of Section 4-118.1, by | 22 |
| applying in
writing and paying the contribution required under | 23 |
| subsection (i).
| 24 |
| (d) From each such pension fund other than the last pension | 25 |
| fund, in lieu
of any retirement pension otherwise payable under | 26 |
| this Article, a firefighter
to whom this Section applies may | 27 |
| elect to receive a monthly pension of 1/12th
of 2.5% of his or | 28 |
| her final monthly salary under that fund for each month of
| 29 |
| service in that fund, subject to a maximum of 75% of that final | 30 |
| monthly salary.
| 31 |
| (e) From the last pension fund, in lieu of any retirement | 32 |
| pension otherwise
payable under this Article, a firefighter to | 33 |
| whom this Section applies may
elect to receive a monthly | 34 |
| pension calculated as follows:
| 35 |
| The last pension fund shall calculate the retirement | 36 |
| pension that
would be payable to the firefighter under |
|
|
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| subsection (a) of Section 4-109 as if he
or she had
| 2 |
| participated in that last pension fund during his or her entire | 3 |
| period of
service under all pension funds established under | 4 |
| this Article (excluding any period of service for which the | 5 |
| firefighter has received a refund under Section 4-116, unless | 6 |
| the firefighter repays that refund under subsection (g), or for | 7 |
| which the firefighter has received a refund under subsection | 8 |
| (c) of Section 4-118.1).
From this hypothetical pension there | 9 |
| shall be subtracted the original amounts
of the retirement | 10 |
| pensions payable to the firefighter by all other pension
funds | 11 |
| under subsection (d). The remainder is the retirement pension | 12 |
| payable
to the firefighter by the last pension fund under this | 13 |
| subsection (e).
| 14 |
| (f) Pensions elected under this Section shall be subject to | 15 |
| increases as
provided in subsection (d) of Section 4-109.1.
| 16 |
| (g) A current firefighter may reinstate creditable service | 17 |
| in a
pension fund established under this Article that was | 18 |
| terminated upon receipt of
a refund, by payment to that pension | 19 |
| fund of the amount of the refund together
with interest thereon | 20 |
| at the rate of 6% per year, compounded annually, from the
date | 21 |
| of the refund to the date of payment. A repayment of a refund | 22 |
| under this
Section may be made in equal installments over a | 23 |
| period of up to 10 years, but
must be paid in full prior to | 24 |
| retirement.
| 25 |
| (h) As a condition of being hired to a position as a | 26 |
| firefighter on or after the effective date of this amendatory | 27 |
| Act of the
93rd General Assembly, a firefighter must notify
the | 28 |
| new employer, all of his or her previous employers under this | 29 |
| Article, and
the Public Pension Division of the Department of | 30 |
| Insurance, within one year of
being hired, of all periods of | 31 |
| service of at
least one year under a pension fund established | 32 |
| under this Article.
| 33 |
| (i) In order to receive a pension under this Section or an | 34 |
| occupational disease disability pension for which he or she | 35 |
| becomes eligible due to the application of subsection (m) of | 36 |
| this Section, a firefighter must
pay to each pension fund from |
|
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| which he or she has elected to receive a pension under this | 2 |
| Section a contribution equal to 1/12th of 1% of
monthly salary | 3 |
| for each month of service credit that the firefighter has in
| 4 |
| that fund (other than service credit for which the firefighter | 5 |
| has already
paid the additional contribution required under | 6 |
| subsection (c) of Section
4-118.1), together with interest | 7 |
| thereon at the rate of 6% per annum, compounded
annually, from | 8 |
| the time the service was rendered to the date of payment.
| 9 |
| (j) A retired firefighter who is receiving pension payments | 10 |
| under Section 4-109 may reenter active service under this | 11 |
| Article. Subject to the provisions of Section 4-117, the | 12 |
| firefighter may receive credit for service performed after the | 13 |
| reentry if the firefighter (1) applies to receive credit for | 14 |
| that service, (2) suspends his or her pensions under this | 15 |
| Section,
and (3) makes the contributions required under | 16 |
| subsection (i).
| 17 |
| (k) A firefighter who is newly hired or promoted to a | 18 |
| position as a
firefighter shall not be denied participation in | 19 |
| a fund under this Article
based on his or her age. | 20 |
| (l) If a firefighter who elects to make contributions under | 21 |
| subsection (c) of Section 4-118.1 for the pension benefits | 22 |
| provided under this Section becomes entitled to a disability | 23 |
| pension under Section 4-110, the last pension fund is | 24 |
| responsible to pay that disability pension and the amount of | 25 |
| that disability pension shall be based only on the | 26 |
| firefighter's service with the last pension fund. | 27 |
| (m) Notwithstanding any provision in Section 4-110.1 to the | 28 |
| contrary, if a firefighter who elects to make contributions | 29 |
| under subsection (c) of Section 4-118.1 for the pension | 30 |
| benefits provided under this Section becomes entitled to an | 31 |
| occupational disease disability pension under Section 4-110.1, | 32 |
| each pension fund to which the firefighter has made | 33 |
| contributions under subsection (c) of Section 4-118.1 must pay | 34 |
| a portion of that occupational disease disability pension equal | 35 |
| to the proportion that the firefighter's service credit with | 36 |
| that pension fund for which the contributions under subsection |
|
|
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| (c) of Section 4-118.1 have been made bears to the | 2 |
| firefighter's total service credit with all of the pension | 3 |
| funds for which the contributions under subsection (c) of | 4 |
| Section 4-118.1 have been made. A firefighter who has made | 5 |
| contributions under subsection (c) of Section 4-118.1 for at | 6 |
| least 5 years of creditable service shall be deemed to have met | 7 |
| the 5-year creditable service requirement under Section | 8 |
| 4-110.1, regardless of whether the firefighter has 5 years of | 9 |
| creditable service with the last pension fund. | 10 |
| (n) If a firefighter who elects to make contributions under | 11 |
| subsection (c) of Section 4-118.1 for the pension benefits | 12 |
| provided under this Section becomes entitled to a disability | 13 |
| pension under Section 4-111, the last pension fund is | 14 |
| responsible to pay that disability pension, provided that the | 15 |
| firefighter has at least 7 years of creditable service with the | 16 |
| last pension fund.
| 17 |
| (40 ILCS 5/4-114) (from Ch. 108 1/2, par. 4-114)
| 18 |
| Sec. 4-114. Pension to survivors. If a firefighter who is | 19 |
| not receiving a
disability pension under Section 4-110 or | 20 |
| 4-110.1 dies (1) as a result of any
illness or accident, or (2) | 21 |
| from any cause while in receipt of a disability
pension under | 22 |
| this Article, or (3) during retirement after 20 years service, | 23 |
| or
(4) while vested for or in receipt of a pension payable | 24 |
| under subsection (b)
of Section 4-109, or (5) while a deferred | 25 |
| pensioner, having made all required
contributions, a pension | 26 |
| shall be paid to his or her survivors, based on the
monthly | 27 |
| salary attached to the firefighter's rank on the last day of | 28 |
| service
in the fire department, as follows:
| 29 |
| (a) To the surviving spouse, a monthly pension of
40% of | 30 |
| the monthly salary, and to the guardian of any minor child or
| 31 |
| children including a child which has been conceived but not yet | 32 |
| born, 12%
of such monthly salary for each such child until | 33 |
| attainment of age 18 or
until the child's marriage, whichever | 34 |
| occurs first. Beginning July 1,
1993, the monthly pension to | 35 |
| the surviving spouse shall be 54% of the
monthly salary for all |
|
|
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| 1 |
| persons receiving a surviving spouse pension under
this | 2 |
| Article, regardless of whether the deceased firefighter was in | 3 |
| service
on or after the effective date of this amendatory Act | 4 |
| of 1993.
| 5 |
| Beginning July 1, 2004, the total monthly pension payable | 6 |
| under
this paragraph (a) to the surviving spouse of a | 7 |
| firefighter who died while
receiving a retirement pension, | 8 |
| including any amount payable on account of
children, shall be | 9 |
| no less than 100% of the monthly retirement pension that
the | 10 |
| deceased firefighter was receiving at the time of death, | 11 |
| including any
increases under Section 4-109.1. This minimum | 12 |
| applies to all such surviving
spouses who are eligible to | 13 |
| receive a surviving spouse pension, regardless of
whether the | 14 |
| deceased firefighter was in service on or after the effective | 15 |
| date
of this amendatory Act of the 93rd General Assembly, and | 16 |
| notwithstanding any
limitation on maximum pension under | 17 |
| paragraph (d) or any other provision of
this Article.
| 18 |
| The pension to the surviving spouse shall terminate in the | 19 |
| event of the
surviving spouse's remarriage prior to July 1, | 20 |
| 1993; remarriage on or after
that date does not affect the | 21 |
| surviving spouse's pension, regardless of
whether the deceased | 22 |
| firefighter was in service on or after the effective
date of | 23 |
| this amendatory Act of 1993.
| 24 |
| The surviving spouse's pension shall be subject to the | 25 |
| minimum established
in Section 4-109.2.
| 26 |
| (b) Upon the death of the surviving spouse leaving one or | 27 |
| more minor
children, to the duly appointed guardian of each | 28 |
| such child, for support
and maintenance of each such child | 29 |
| until the child reaches age 18 or
marries, whichever occurs | 30 |
| first, a monthly pension of 20% of the monthly
salary.
| 31 |
| (c) If a deceased firefighter leaves no surviving spouse or | 32 |
| unmarried
minor children under age 18, but leaves a dependent | 33 |
| father or mother, to
each dependent parent a monthly pension of | 34 |
| 18% of the monthly salary. To
qualify for the pension, a | 35 |
| dependent parent must furnish satisfactory proof
that the | 36 |
| deceased firefighter was at the time of his or her death the |
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| sole
supporter of the parent or that the parent was the | 2 |
| deceased's dependent for
federal income tax purposes.
| 3 |
| (d) The total pension provided under paragraphs (a), (b) | 4 |
| and (c) of this
Section shall not exceed 75% of the monthly | 5 |
| salary of the deceased firefighter
(1) when paid to the | 6 |
| survivor of a firefighter who has attained 20 or more
years of | 7 |
| service credit and who receives or is eligible to receive a | 8 |
| retirement
pension under this Article, or (2) when paid to the | 9 |
| survivor of a firefighter
who dies as a result of illness or | 10 |
| accident, or (3) when paid to the survivor
of a firefighter who | 11 |
| dies from any cause while in receipt of a disability
pension | 12 |
| under this Article, or (4) when paid to the survivor of a | 13 |
| deferred
pensioner. For all other survivors of deceased | 14 |
| firefighters, the total pension
provided under paragraphs (a), | 15 |
| (b) and (c) of this Section shall not exceed 50%
of the | 16 |
| retirement annuity the firefighter would have received on the | 17 |
| date of
death.
| 18 |
| The maximum pension limitations in this paragraph (d) do | 19 |
| not control
over any contrary provision of this Article | 20 |
| explicitly establishing a minimum
amount of pension or granting | 21 |
| a one-time or annual increase in pension.
| 22 |
| (e) If a firefighter leaves no eligible survivors under | 23 |
| paragraphs (a),
(b) and (c), the board shall refund to the | 24 |
| firefighter's estate the amount
of his or her accumulated | 25 |
| contributions, less the amount of pension
payments, if any, | 26 |
| made to the firefighter while living.
| 27 |
| (f) An adopted child is eligible for the pension provided | 28 |
| under
paragraph (a) if the child was adopted before the | 29 |
| firefighter attained age 50.
| 30 |
| (g) If a judgment of dissolution of marriage between a | 31 |
| firefighter and
spouse is judicially set aside subsequent to | 32 |
| the firefighter's death, the
surviving spouse is eligible for | 33 |
| the pension provided in paragraph (a) only
if the judicial | 34 |
| proceedings are filed within 2 years after the date of the
| 35 |
| dissolution of marriage and within one year after the | 36 |
| firefighter's death and
the board is made a party to the |
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| proceedings. In such case the pension shall be
payable only | 2 |
| from the date of the court's order setting aside the judgment | 3 |
| of
dissolution of marriage.
| 4 |
| (h) Benefits payable on account of a child under this | 5 |
| Section shall
not be reduced or terminated by reason of the | 6 |
| child's attainment of age 18
if he or she is then dependent by | 7 |
| reason of a physical or mental disability
but shall continue to | 8 |
| be paid as long as such dependency continues.
Individuals over | 9 |
| the age of 18 and adjudged as a disabled person pursuant
to | 10 |
| Article XIa of the Probate Act of 1975, except for persons | 11 |
| receiving
benefits under Article III of the Illinois Public Aid | 12 |
| Code, shall be
eligible to receive benefits under this Act.
| 13 |
| (i) Beginning January 1, 2000, the pension of the surviving | 14 |
| spouse of
a firefighter who dies on or after January 1, 1994 as | 15 |
| a result of sickness,
accident, or injury incurred in or | 16 |
| resulting from the performance of an act of
duty or from the | 17 |
| cumulative effects of acts of duty shall not be less than 100%
| 18 |
| of the salary attached to the rank held by the deceased | 19 |
| firefighter on the last
day of service, notwithstanding | 20 |
| subsection (d) or any other provision of
this Article.
| 21 |
| (j) Beginning July 1, 2004, the pension of the surviving | 22 |
| spouse of
a firefighter who dies on or after January 1, 1988 as | 23 |
| a result of sickness,
accident, or injury incurred in or | 24 |
| resulting from the performance of an act of
duty or from the | 25 |
| cumulative effects of acts of duty shall not be less than 100%
| 26 |
| of the salary attached to the rank held by the deceased | 27 |
| firefighter on the last
day of service, notwithstanding | 28 |
| subsection (d) or any other provision of
this Article.
| 29 |
| (Source: P.A. 91-466, eff. 8-6-99.)
| 30 |
| (40 ILCS 5/4-118.1) (from Ch. 108 1/2, par. 4-118.1)
| 31 |
| Sec. 4-118.1. Contributions by firefighters.
| 32 |
| (a) Beginning January 1, 1976 and until the effective date | 33 |
| of this
amendatory Act of the 91st General Assembly, each | 34 |
| firefighter shall contribute
to the pension fund 6 3/4% of | 35 |
| salary towards the cost of his or her pension.
Beginning on the |
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| effective date of this amendatory Act of the 91st General
| 2 |
| Assembly, each firefighter shall contribute to the pension fund | 3 |
| 6.955% of
salary towards the cost of his or her pension.
| 4 |
| (b) In addition, beginning January 1, 1976, each | 5 |
| firefighter shall
contribute 1% of salary toward the cost of | 6 |
| the increase in pension provided in
Section 4-109.1; beginning | 7 |
| January 1, 1987, such contribution shall be 1.5% of
salary ; | 8 |
| beginning July 1, 2004, the contribution shall be 2.5% of | 9 |
| salary .
| 10 |
| (c) Beginning on the effective date of this amendatory Act | 11 |
| of the 93rd
General Assembly, each firefighter who elects to | 12 |
| receive a pension under
Section 4-109.3 and who has | 13 |
| participated in
at least one other pension fund under this | 14 |
| Article for a period of at
least one year shall contribute an | 15 |
| additional 1.0% of salary toward the
cost of the increase in | 16 |
| pensions provided in Section 4-109.3. | 17 |
| In the event that
a firefighter does not elect to receive a | 18 |
| retirement pension
provided under Section 4-109.3 from one or | 19 |
| more of the pension funds in which the firefighter has credit, | 20 |
| he or she shall, upon withdrawal from
the last pension fund as | 21 |
| defined in Section 4-109.3, be entitled to receive,
from each | 22 |
| such fund to which he or she has paid additional contributions | 23 |
| under
this subsection (c) and from which he or she does not | 24 |
| receive a refund under Section 4-116, a refund of those | 25 |
| contributions without interest. | 26 |
| A refund of total contributions to a particular firefighter | 27 |
| pension fund under Section 4-116 shall include any refund of | 28 |
| additional contributions paid to that fund under this | 29 |
| subsection (c), but a firefighter who accepts a refund from a | 30 |
| pension fund under Section 4-116 is thereafter
ineligible to | 31 |
| receive a pension provided under Section 4-109.3 from that | 32 |
| fund. A firefighter who meets the eligibility requirements of | 33 |
| Section 4-109.3 may receive a pension under Section 4-109.3 | 34 |
| from any pension fund from which the firefighter has not | 35 |
| received a refund under Section 4-116 or under this subsection | 36 |
| (c).
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| (d) "Salary" means the annual salary, including longevity, | 2 |
| attached
to the firefighter's rank, as established by the | 3 |
| municipality appropriation
ordinance, including any | 4 |
| compensation for overtime which is included in the
salary so | 5 |
| established, but excluding any "overtime pay", "holiday pay",
| 6 |
| "bonus pay", "merit pay", or any other cash benefit not | 7 |
| included in the
salary so established.
| 8 |
| (e) The contributions shall be deducted and withheld from | 9 |
| the salary
of firefighters.
| 10 |
| (Source: P.A. 91-466, eff. 8-6-99.)
| 11 |
| (40 ILCS 5/4-134) (from Ch. 108 1/2, par. 4-134)
| 12 |
| Sec. 4-134. Report for tax levy. The board shall report to | 13 |
| the city council
or board of trustees of the municipality on | 14 |
| the condition of the pension fund
at the end of its most | 15 |
| recently completed fiscal year. The report shall
be made prior | 16 |
| to the council or board meeting held for appropriating and
| 17 |
| levying taxes for the year for which the report is made.
| 18 |
| The board in the report shall certify:
| 19 |
| (1) the assets of the fund and their current market | 20 |
| value;
| 21 |
| (2) the estimated receipts during the next succeeding | 22 |
| fiscal year from
deductions from the salaries or wages
of | 23 |
| firefighters, and from all other sources;
| 24 |
| (3) the estimated amount necessary during the fiscal | 25 |
| year to meet the
annual actuarial requirements of the | 26 |
| pension fund as
provided in Sections 4-118 and 4-120; and
| 27 |
| (4) the total net income received from investment of | 28 |
| assets, compared to
such income received during the | 29 |
| preceding fiscal year ; and | 30 |
| (5) the increase in employer pension contributions | 31 |
| that results from the implementation of the provisions of | 32 |
| this amendatory Act of the 93rd General Assembly .
| 33 |
| Before the board makes its report, the municipality shall | 34 |
| have the assets
of the fund and
their current market value | 35 |
| verified by an independent certified public
accountant of its |
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| choice.
| 2 |
| (Source: P.A. 90-507, eff. 8-22-97.)
| 3 |
| (40 ILCS 5/7-139.10 new)
| 4 |
| Sec. 7-139.10. Transfer to Article 4 pension fund. A person | 5 |
| who has elected under Section 4-108.4 to become an
active | 6 |
| participant in a firefighter pension fund established under | 7 |
| Article 4 of
this Code may apply for transfer to that Article 4 | 8 |
| fund of his or her
creditable service accumulated under this | 9 |
| Article for municipal firefighter
service. At the time of the | 10 |
| transfer, the Fund
shall pay to the firefighter pension fund an | 11 |
| amount equal to:
| 12 |
| (1) the amounts accumulated to the credit of the | 13 |
| applicant for municipal
firefighter service, including | 14 |
| interest;
| 15 |
| (2) any interest paid by the applicant in order to | 16 |
| reinstate that service;
and
| 17 |
| (3) the municipality credits based on that service, | 18 |
| including interest.
| 19 |
| Participation in this fund with respect to the transferred | 20 |
| credits shall
terminate on the date of transfer.
| 21 |
| For the purpose of this Section, "municipal firefighter | 22 |
| service" means
service with the fire department of a | 23 |
| participating municipality for which the
applicant
established
| 24 |
| creditable service under this Article.
| 25 |
| Section 90. The State Mandates Act is amended by adding | 26 |
| Section 8.28 as
follows:
| 27 |
| (30 ILCS 805/8.28 new)
| 28 |
| Sec. 8.28. Exempt mandate. Notwithstanding Sections 6 and 8 | 29 |
| of this
Act, no reimbursement by the State is required for the | 30 |
| implementation of
any mandate created by this amendatory Act of | 31 |
| the 93rd General Assembly.
| 32 |
| Section 99. Effective date. This Act takes effect upon |
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| becoming law. |
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