Full Text of SB1236 99th General Assembly
SB1236sam002 99TH GENERAL ASSEMBLY | Sen. Thomas Cullerton Filed: 4/17/2015
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| 1 | | AMENDMENT TO SENATE BILL 1236
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 1236, AS AMENDED, | 3 | | by replacing everything after the enacting clause with the | 4 | | following:
| 5 | | "Section 5. The Property Tax Code is amended by changing | 6 | | Section 18-155 and by adding Section 18-156 as follows:
| 7 | | (35 ILCS 200/18-155)
| 8 | | Sec. 18-155. Apportionment of taxes for district in two or | 9 | | more counties.
The burden of taxation of property in taxing | 10 | | districts that lie in more than
one county shall be fairly | 11 | | apportioned as provided in Article IX, Section 7, of
the | 12 | | Constitution of 1970.
| 13 | | The Department may, and on written request made before July | 14 | | 1 to the
Department shall, proceed to apportion the tax burden. | 15 | | The request may be made
only by an assessor, chief county | 16 | | assessment officer, Board of Review, Board of
Appeals, |
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| 1 | | overlapping taxing district or 25 or more interested taxpayers. | 2 | | The
request shall specify one or more taxing districts in the | 3 | | county which lie in
one or more other specified counties, and | 4 | | also specify the civil townships, if
any, in which the | 5 | | overlapping taxing districts lie. When the Department has
| 6 | | received a written request for equalization for overlapping tax | 7 | | districts as
provided in this Section, the Department shall | 8 | | promptly notify the county clerk
and county treasurer of each | 9 | | county affected by that request that tax bills
with respect to | 10 | | property in the parts of the county which are affected by the
| 11 | | request may not be prepared or mailed until the Department | 12 | | certifies the
apportionment among counties of the taxing | 13 | | districts' levies, except as
provided in subsection (c) of this | 14 | | Section. To apportion, the Department
shall:
| 15 | | (a) On or before December 31 of that year cause an | 16 | | assessment ratio
study to be made in each township in which | 17 | | each of the named overlapping
taxing districts lies, using | 18 | | equalized assessed values as certified by the
county clerk, and | 19 | | an analysis of property transfers prior to January 1 of
that | 20 | | year. The property transfers shall be in an amount deemed | 21 | | reasonable and
proper by the Department. The Department may | 22 | | conduct hearings, at which the
evidence shall be limited to the | 23 | | written presentation of assessment ratio study
data.
| 24 | | (b) Request from the County Clerk in each County in which | 25 | | the overlapping
taxing districts lie, certification of the | 26 | | portion of the assessed value of the
prior year for each |
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| 1 | | overlapping taxing
district's portion of each township. | 2 | | Beginning with the 1999 taxable year, for
those counties that | 3 | | classify property by
county ordinance pursuant to subsection | 4 | | (b) of Section 4 of Article IX of the
Illinois Constitution, | 5 | | the certification shall be listed by property class as
provided | 6 | | in the classification ordinance. The clerk
shall return the | 7 | | certification within 30 days of receipt of the request.
| 8 | | (c) Use the township assessment ratio studies to apportion | 9 | | the amount to be
raised by taxation upon property within the | 10 | | district so that each county in
which the district lies bears | 11 | | that burden of taxation as though all parts of
the overlapping | 12 | | taxing district had been assessed at the same proportion of
| 13 | | actual value. The Department shall certify to each County | 14 | | Clerk, by March 15,
the percent of burden. Except as provided | 15 | | below, the County Clerk shall apply
the percentage to the | 16 | | extension as provided in Section 18-45 to determine the
amount | 17 | | of tax to be raised in the county.
| 18 | | If the Department does not certify the percent of burden in | 19 | | the time
prescribed, the county clerk shall use the most recent | 20 | | prior certification to
determine the amount of tax to be raised | 21 | | in the county.
| 22 | | If the use of a prior certified percentage results in over | 23 | | or under extension
for the overlapping taxing district in the | 24 | | county using same, the county clerk
shall make appropriate | 25 | | adjustments in the subsequent year , except as provided by | 26 | | section 18-156 . Any adjustments
necessitated by the procedure |
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| 1 | | authorized by this Section shall be made by
increasing or | 2 | | decreasing the tax extension by fund for each taxing district
| 3 | | where a prior certified percentage was used. No tax rate limit | 4 | | shall render any
part of a tax levy illegally excessive which | 5 | | has been apportioned as herein
provided. The percentages | 6 | | certified by the Department shall remain until
changed by | 7 | | reason of another assessment ratio study made under this | 8 | | Section.
| 9 | | To determine whether an overlapping district has met any | 10 | | qualifying rate
prescribed by law for eligibility for State | 11 | | aid, the tax rate of the district
shall be considered to be | 12 | | that rate which would have produced the same amount
of revenue | 13 | | had the taxes of the district been extended at a uniform rate
| 14 | | throughout the district, even if by application of this Section | 15 | | the actual rate
of extension in a portion of the district is | 16 | | less than the qualifying rate.
| 17 | | (Source: P.A. 90-594, eff. 6-24-98.)
| 18 | | (35 ILCS 200/18-156 new) | 19 | | Sec. 18-156. Correction of apportionment of taxes for | 20 | | district in 2 or more counties. | 21 | | (a) Definitions. For the purposes of this Section, these | 22 | | definitions shall apply: | 23 | | "Apportioned property tax levy" means the total property | 24 | | tax extension of a taxing district in one or more counties that | 25 | | has been apportioned by the Department pursuant to Section |
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| 1 | | 18-155. | 2 | | "Over-apportionment" means that any single county's share | 3 | | of an apportioned property tax levy is subsequently determined | 4 | | to exceed 105% of what that county's share should have been. | 5 | | (b) If, subsequent to the calculation of an apportioned | 6 | | property tax levy, the Department determines that an | 7 | | over-apportionment has taken place, the Department shall | 8 | | notify the county clerk and county treasurer of each county | 9 | | affected by the correction and shall provide those county | 10 | | clerks and county treasurers with correct apportionment data. | 11 | | Except in cases where the county treasurer issues refunds as | 12 | | provided in subsection (c), each county clerk shall make | 13 | | appropriate adjustments in the subsequent year based on the | 14 | | corrected apportionment data received from the Department. | 15 | | (c) If the notification under this Section is made prior to | 16 | | the due date of the final installment of property tax payments | 17 | | for that taxable year, the county treasurer of a county where | 18 | | an over-apportionment has taken place may, at the treasurer's | 19 | | sole discretion, issue a refund of the over-apportioned amount | 20 | | by either a reduced final installment, a refund of taxes paid, | 21 | | or both, to all taxpayers affected by the over-apportionment. | 22 | | The county clerk of each other county affected by the | 23 | | correction shall make appropriate adjustments in the | 24 | | subsequent year based on the corrected apportionment data | 25 | | received from the Department. | 26 | | (d) Any refund issued under subsection (c) due to any |
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| 1 | | over-apportionment shall be made from funds held by the county | 2 | | treasurer for the specific taxing district that was the subject | 3 | | of the over-apportionment; once those funds have been disbursed | 4 | | to the taxing districts, the authority of the county treasurer | 5 | | to issue refunds under subsection (c) ends. | 6 | | (e) This Section applies for taxable year 2015 and | 7 | | thereafter.
| 8 | | Section 99. Effective date. This Act takes effect upon | 9 | | becoming law.".
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