Full Text of HB1707 99th General Assembly
HB1707ham001 99TH GENERAL ASSEMBLY | Rep. Jeanne M Ives Filed: 4/20/2015
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| 1 | | AMENDMENT TO HOUSE BILL 1707
| 2 | | AMENDMENT NO. ______. Amend House Bill 1707 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Property Tax Code is amended by changing | 5 | | Sections 27-5, 27-25, 27-30, 27-55, 27-100, 27-105, 27-110, | 6 | | 27-115, 27-120, and 27-125 as follows:
| 7 | | (35 ILCS 200/27-5)
| 8 | | Sec. 27-5. Short title; definitions. This Article may be | 9 | | cited as the
Special Service Area Tax Law.
| 10 | | When used in this Article:
| 11 | | "Service Provider Agency" means a local non-profit entity | 12 | | that enters into a contract with the municipality or county for | 13 | | the purpose of managing a special service area. | 14 | | "Special Service Area" means a contiguous area within a | 15 | | municipality
or county in which special governmental services | 16 | | are provided in
addition to those services provided generally |
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| 1 | | throughout the
municipality or county, the cost of the special | 2 | | services to be paid
from revenues collected from taxes levied | 3 | | or imposed upon property
within that area. Territory shall be | 4 | | considered contiguous for purposes
of this Article even though | 5 | | certain completely surrounded portions of the
territory are | 6 | | excluded from the special service area. A county may create
a | 7 | | special service area within a municipality or municipalities | 8 | | when the
municipality or municipalities consent to the creation | 9 | | of the special
service area. A municipality may create a | 10 | | special service area within a
municipality and the | 11 | | unincorporated area of a county or within another
municipality | 12 | | when the county or other municipality consents to the creation
| 13 | | of the special service area.
| 14 | | "Special Service Area Commission" means a local board | 15 | | established by the corporate authorities of a municipality or | 16 | | county for the purpose of overseeing a particular special | 17 | | service area. | 18 | | "Special Services" means all forms of services pertaining | 19 | | to the
government and affairs of the municipality or county, | 20 | | including
but not limited to weather modification and | 21 | | improvements permissible under
Article 9 of the Illinois | 22 | | Municipal Code, and contracts for the supply of
water as | 23 | | described in Section 11-124-1 of the Illinois Municipal Code | 24 | | which
may be entered into by the municipality or by the county | 25 | | on behalf of a
county service area.
| 26 | | (Source: P.A. 86-1324; 88-445.)
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| 1 | | (35 ILCS 200/27-25)
| 2 | | Sec. 27-25. Form of hearing notice. Taxes may be levied or | 3 | | imposed by the
municipality or county in the special service | 4 | | area at a rate or amount of tax
sufficient to produce revenues | 5 | | required to provide the special services. Prior
to the first | 6 | | levy of taxes in the special service area, notice shall be | 7 | | given
and a hearing shall be held under the provisions of | 8 | | Sections 27-30 and 27-35.
For purposes of this Section the | 9 | | notice shall include:
| 10 | | (a) The time and place of hearing;
| 11 | | (b) The boundaries of the area by legal description | 12 | | and, where possible, by street
location; | 13 | | (c) The permanent tax index number of each parcel | 14 | | located within the area;
| 15 | | (d) The nature of the proposed special services to be | 16 | | provided within the special service area and a statement as | 17 | | to whether the proposed special services are for new | 18 | | construction, maintenance, or other purposes;
| 19 | | (d-5) The proposed amount of the tax levy for special | 20 | | services for the initial year for which taxes will be | 21 | | levied within the special service area;
| 22 | | (e) A notification that all interested persons, | 23 | | including all persons
owning
taxable real property located | 24 | | within the special service area, will be given an
| 25 | | opportunity to be heard at the hearing regarding the tax |
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| 1 | | levy and an
opportunity to file objections to the amount of | 2 | | the tax levy if the tax is a
tax upon property; and
| 3 | | (f) The maximum rate of taxes to be extended within the | 4 | | special service area
in any year and the
maximum number of | 5 | | years taxes will be levied if a maximum number of years is | 6 | | to be established ; and .
| 7 | | (g) If funds received through the special service area | 8 | | are going to used by a person or entity other than the | 9 | | municipality or county, then the notice must include a | 10 | | statement to that effect. | 11 | |
After the first levy of taxes within the special service | 12 | | area, taxes may continue to be levied in subsequent years | 13 | | without the requirement of an additional public hearing if the | 14 | | tax rate does not exceed the rate specified in the notice for | 15 | | the original public hearing
and
the taxes are not extended for | 16 | | a longer
period than the number of years specified in the | 17 | | notice if a number of years is specified. Tax rates may be | 18 | | increased and the period specified may be extended, if
notice | 19 | | is given and new public hearings are held in accordance with | 20 | | Sections
27-30 and 27-35.
| 21 | | (Source: P.A. 97-1053, eff. 1-1-13.)
| 22 | | (35 ILCS 200/27-30)
| 23 | | Sec. 27-30. Manner of notice. Prior to or within 60 days | 24 | | after the adoption
of the ordinance proposing the establishment | 25 | | of a special service area the
municipality or county shall fix |
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| 1 | | a time and a place for a public hearing.
The public hearing | 2 | | shall be held not less than 60 days after the adoption of the | 3 | | ordinance proposing the establishment of a special service | 4 | | area. Notice of the hearing shall be given by publication and | 5 | | mailing, except that
notice of a public hearing to propose the | 6 | | establishment of a special service
area for weather | 7 | | modification purposes may be given by publication only.
Notice | 8 | | by publication shall be given by publication at least once not | 9 | | less than
15 days prior to the hearing in a newspaper of | 10 | | general circulation within the
municipality or county. Notice | 11 | | by mailing shall be given by depositing the
notice in the | 12 | | United States mails addressed to the person or persons in whose
| 13 | | name the general taxes for the last preceding year were paid on | 14 | | each property
lying within the special service area. A notice
| 15 | | shall be mailed not less than 10 days prior to the time set for | 16 | | the public
hearing. In the event taxes for the last preceding | 17 | | year were not paid, the
notice shall be sent to the person last | 18 | | listed on the tax rolls prior to
that year as the owner of the | 19 | | property. A list of the names and addresses of the individuals | 20 | | and entities to whom the notice will be sent by mail shall be | 21 | | published at the time notice is given and shall be available at | 22 | | the public hearing.
| 23 | | (Source: P.A. 97-1053, eff. 1-1-13.)
| 24 | | (35 ILCS 200/27-55)
| 25 | | Sec. 27-55. Authorization Objection petition. |
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| 1 | | Notwithstanding any other provision of law, on and after the | 2 | | effective date of this amendatory Act of the 99th General | 3 | | Assembly, no special service area may be created or enlarged; | 4 | | no special service area tax may be levied, imposed, or | 5 | | increased; and no bonds may be issued for the provision of | 6 | | special services within the area, unless If a petition signed | 7 | | by at least 20% 51% of the taxpayers of record of all property
| 8 | | electors residing within the special service area or and by at | 9 | | least 20% 51% of the
taxpayers owners of record of the land | 10 | | included within the boundaries of the special
service area is | 11 | | filed with the municipal clerk or county clerk, as the case may
| 12 | | be, authorizing within 60 days following the final adjournment | 13 | | of the public hearing,
objecting to the creation of the special | 14 | | service district, the enlargement of
the area, the levy or | 15 | | imposition of a tax or the issuance of bonds for the
provision | 16 | | of special services to the area, or to a proposed increase in | 17 | | the tax
rate , as the case may be. The petition must be filed | 18 | | within 60 days following the final adjournment of the public | 19 | | hearing. Only one taxpayer of record may sign an authorization | 20 | | petition for any single property index number within the | 21 | | proposed special service area. For the purposes of signing the | 22 | | petition, "taxpayer of record" means either (i) any person in | 23 | | whose name the general taxes for the last preceding year were | 24 | | paid, as demonstrated by a copy of the tax bill or | 25 | | documentation from the assessor or clerk, or (ii) any person in | 26 | | whose name title is held, as demonstrated by a copy of the last |
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| 1 | | recorded deed to the property. Any authorized agent may sign a | 2 | | petition on behalf of an entity, and that person's | 3 | | certification of his or her authority to sign shall be | 4 | | presumptive evidence of his or her authority to sign. A | 5 | | beneficiary of a land trust may sign the petition with respect | 6 | | to the property held by that land trust, and that person's | 7 | | certification that he or she is a beneficiary shall be | 8 | | presumptive evidence of his or her authorization to sign. | 9 | | Taxpayers , the district shall not be created or enlarged, or | 10 | | the tax shall not be
levied or imposed nor the rate increased, | 11 | | or no bonds may be issued. The
subject matter of the petition | 12 | | shall not be proposed relative to any
signatories of the | 13 | | petition within the next 2 years. Each resident of the
special | 14 | | service area registered to vote at the time of the public | 15 | | hearing held
with regard to the special service area shall be | 16 | | considered an elector. Each
person in whose name legal title to | 17 | | land included within the boundaries of the
special service area | 18 | | is held according to the records of the county in which
the | 19 | | land is located shall be considered an owner of record. Owners | 20 | | of record
shall be determined at the time of the public hearing | 21 | | held with regard to a
special service area. Land owned in the | 22 | | name of a land trust, corporation,
estate or partnership shall | 23 | | be considered to have a single owner of record.
| 24 | | (Source: P.A. 82-640; 88-455.)
| 25 | | (35 ILCS 200/27-100 new) |
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| 1 | | Sec. 27-100. Special service area commissions. | 2 | | (a) Notwithstanding any other provision of law, no member | 3 | | of a special service area commission may be an owner or board | 4 | | member of the service provider agency selected for that special | 5 | | service area. | 6 | | (b) Notwithstanding any other provision of law, no business | 7 | | owned by a member of a special service area commission or an | 8 | | employee of the municipality may, for valuable consideration, | 9 | | provide goods or services in connection with the special | 10 | | service area. | 11 | | (c) Notwithstanding any other provision of law, with | 12 | | respect to special service area commissions established on or | 13 | | after the effective date of this amendatory Act of the 99th | 14 | | General Assembly, at least one member of the special service | 15 | | area commission shall be an owner of homestead property, as | 16 | | defined in Section 15-175, located within the special service | 17 | | area. | 18 | | (d) This Section is a limitation under subsection (i) of | 19 | | Section 6 of Article VII of the Illinois Constitution on the | 20 | | concurrent exercise by home rule units of powers and functions | 21 | | exercised by the State. | 22 | | (35 ILCS 200/27-105 new) | 23 | | Sec. 27-105. Lines of credit. Special service area | 24 | | commissions may not establish a loan or line of credit in | 25 | | connection with the special service area. Service provider |
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| 1 | | agencies in those municipalities may establish a loan or line | 2 | | of credit in connection with the special service area; however, | 3 | | financing under this Section may not be secured by future tax | 4 | | revenue generated by the special service area. This Section is | 5 | | a limitation under subsection (i) of Section 6 of Article VII | 6 | | of the Illinois Constitution on the concurrent exercise by home | 7 | | rule units of powers and functions exercised by the State. | 8 | | (35 ILCS 200/27-110 new) | 9 | | Sec. 27-110. Special service area moneys used in the next | 10 | | fiscal year. Notwithstanding any other provision of law, if | 11 | | there is excess money remaining in a special service area fund | 12 | | at the end of a fiscal year, then the corporate authorities may | 13 | | use that excess money to provide special services within the | 14 | | special service area in the next fiscal year, provided that the | 15 | | total amount used for purposes other than capital expenditures | 16 | | may not exceed 25% of the previous fiscal year's budget for the | 17 | | special service area. This Section is a limitation under | 18 | | subsection (i) of Section 6 of Article VII of the Illinois | 19 | | Constitution on the concurrent exercise by home rule units of | 20 | | powers and functions exercised by the State. | 21 | | (35 ILCS 200/27-115 new) | 22 | | Sec. 27-115. Special service area audits. Each special | 23 | | service area commission shall cause an audit of the funds and | 24 | | accounts of the special service area to be submitted to the |
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| 1 | | corporate authorities of the municipality at least annually. | 2 | | The audit shall be made in accordance with generally accepted | 3 | | auditing standards. This Section is a limitation under | 4 | | subsection (i) of Section 6 of Article VII of the Illinois | 5 | | Constitution on the concurrent exercise by home rule units of | 6 | | powers and functions exercised by the State. | 7 | | (35 ILCS 200/27-120 new) | 8 | | Sec. 27-120. Terms of special service areas. | 9 | | Notwithstanding any other provision of law, each special | 10 | | service area established on or after the effective date of this | 11 | | amendatory Act of the 99th General Assembly shall expire on | 12 | | December 31 of the tenth levy year after the special service | 13 | | area takes effect, unless an earlier date is specified in the | 14 | | ordinance proposing the establishment of the special service | 15 | | area. A special service area established on or after the | 16 | | effective date of this amendatory Act of the 99th General | 17 | | Assembly may be renewed once for an additional period of not | 18 | | more than 15 years if a petition proposing the extension signed | 19 | | by at least 20% of the electors residing within the special | 20 | | service area and by at least 20% of the owners of record of the | 21 | | land included within the boundaries of the special service area | 22 | | is filed with the municipal clerk not less than 60 days prior | 23 | | to expiration of the special service area. This Section is a | 24 | | limitation under subsection (i) of Section 6 of Article VII of | 25 | | the Illinois Constitution on the concurrent exercise by home |
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| 1 | | rule units of powers and functions exercised by the State.
| 2 | | Section 99. Effective date. This Act takes effect upon | 3 | | becoming law.".
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