Full Text of SB1236 99th General Assembly
SB1236eng 99TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois, | 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Section 18-155 and by adding Section 18-156 as follows:
| 6 | | (35 ILCS 200/18-155)
| 7 | | Sec. 18-155. Apportionment of taxes for district in two or | 8 | | more counties.
The burden of taxation of property in taxing | 9 | | districts that lie in more than
one county shall be fairly | 10 | | apportioned as provided in Article IX, Section 7, of
the | 11 | | Constitution of 1970.
| 12 | | The Department may, and on written request made before July | 13 | | 1 to the
Department shall, proceed to apportion the tax burden. | 14 | | The request may be made
only by an assessor, chief county | 15 | | assessment officer, Board of Review, Board of
Appeals, | 16 | | overlapping taxing district or 25 or more interested taxpayers. | 17 | | The
request shall specify one or more taxing districts in the | 18 | | county which lie in
one or more other specified counties, and | 19 | | also specify the civil townships, if
any, in which the | 20 | | overlapping taxing districts lie. When the Department has
| 21 | | received a written request for equalization for overlapping tax | 22 | | districts as
provided in this Section, the Department shall | 23 | | promptly notify the county clerk
and county treasurer of each |
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| 1 | | county affected by that request that tax bills
with respect to | 2 | | property in the parts of the county which are affected by the
| 3 | | request may not be prepared or mailed until the Department | 4 | | certifies the
apportionment among counties of the taxing | 5 | | districts' levies, except as
provided in subsection (c) of this | 6 | | Section. To apportion, the Department
shall:
| 7 | | (a) On or before December 31 of that year cause an | 8 | | assessment ratio
study to be made in each township in which | 9 | | each of the named overlapping
taxing districts lies, using | 10 | | equalized assessed values as certified by the
county clerk, and | 11 | | an analysis of property transfers prior to January 1 of
that | 12 | | year. The property transfers shall be in an amount deemed | 13 | | reasonable and
proper by the Department. The Department may | 14 | | conduct hearings, at which the
evidence shall be limited to the | 15 | | written presentation of assessment ratio study
data.
| 16 | | (b) Request from the County Clerk in each County in which | 17 | | the overlapping
taxing districts lie, certification of the | 18 | | portion of the assessed value of the
prior year for each | 19 | | overlapping taxing
district's portion of each township. | 20 | | Beginning with the 1999 taxable year, for
those counties that | 21 | | classify property by
county ordinance pursuant to subsection | 22 | | (b) of Section 4 of Article IX of the
Illinois Constitution, | 23 | | the certification shall be listed by property class as
provided | 24 | | in the classification ordinance. The clerk
shall return the | 25 | | certification within 30 days of receipt of the request.
| 26 | | (c) Use the township assessment ratio studies to apportion |
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| 1 | | the amount to be
raised by taxation upon property within the | 2 | | district so that each county in
which the district lies bears | 3 | | that burden of taxation as though all parts of
the overlapping | 4 | | taxing district had been assessed at the same proportion of
| 5 | | actual value. The Department shall certify to each County | 6 | | Clerk, by March 15,
the percent of burden. Except as provided | 7 | | below, the County Clerk shall apply
the percentage to the | 8 | | extension as provided in Section 18-45 to determine the
amount | 9 | | of tax to be raised in the county.
| 10 | | If the Department does not certify the percent of burden in | 11 | | the time
prescribed, the county clerk shall use the most recent | 12 | | prior certification to
determine the amount of tax to be raised | 13 | | in the county.
| 14 | | If the use of a prior certified percentage results in over | 15 | | or under extension
for the overlapping taxing district in the | 16 | | county using same, the county clerk
shall make appropriate | 17 | | adjustments in the subsequent year , except as provided by | 18 | | Section 18-156 . Any adjustments
necessitated by the procedure | 19 | | authorized by this Section shall be made by
increasing or | 20 | | decreasing the tax extension by fund for each taxing district
| 21 | | where a prior certified percentage was used. No tax rate limit | 22 | | shall render any
part of a tax levy illegally excessive which | 23 | | has been apportioned as herein
provided. The percentages | 24 | | certified by the Department shall remain until
changed by | 25 | | reason of another assessment ratio study made under this | 26 | | Section.
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| 1 | | To determine whether an overlapping district has met any | 2 | | qualifying rate
prescribed by law for eligibility for State | 3 | | aid, the tax rate of the district
shall be considered to be | 4 | | that rate which would have produced the same amount
of revenue | 5 | | had the taxes of the district been extended at a uniform rate
| 6 | | throughout the district, even if by application of this Section | 7 | | the actual rate
of extension in a portion of the district is | 8 | | less than the qualifying rate.
| 9 | | (Source: P.A. 90-594, eff. 6-24-98.)
| 10 | | (35 ILCS 200/18-156 new) | 11 | | Sec. 18-156. Correction of apportionment of taxes for a | 12 | | district in 2 or more counties. | 13 | | (a) Definitions. For the purposes of this Section, these | 14 | | definitions shall apply: | 15 | | "Apportioned property tax levy" means the total property | 16 | | tax extension of a taxing district in one or more counties that | 17 | | has been apportioned by the Department pursuant to Section | 18 | | 18-155. | 19 | | "Over-apportionment" means that any single county's share | 20 | | of an apportioned property tax levy is subsequently determined | 21 | | to exceed 105% of what that county's share should have been. | 22 | | (b) If, subsequent to the calculation of an apportioned | 23 | | property tax levy, the Department determines that an | 24 | | over-apportionment has taken place, the Department shall | 25 | | notify the county clerk and county treasurer of each county |
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| 1 | | affected by the incorrect apportionment and shall provide those | 2 | | county clerks and county treasurers with correct apportionment | 3 | | data. | 4 | | (c) If the notification under this Section is made prior to | 5 | | the due date of the final installment of property tax payments | 6 | | for that taxable year, the county treasurer of a county where | 7 | | an over-apportionment has taken place may, at the treasurer's | 8 | | sole discretion, issue a refund of the over-apportioned amount | 9 | | by either a reduced final installment, a refund of taxes paid, | 10 | | or both, to each taxpayer who is entitled to a refund because | 11 | | of the over-apportionment. Additionally, if the treasurer of | 12 | | the county where an over-apportionment has taken place issues a | 13 | | refund under this subsection, the county treasurer of each | 14 | | other county affected by the incorrect apportionment shall | 15 | | issue a corrected final installment or an additional bill for | 16 | | the amount owed as a result of the under-apportionment of that | 17 | | county's share of the property tax levy to each taxpayer whose | 18 | | taxes were underpaid as a result of the apportionment error. | 19 | | (d) Any refund issued under subsection (c) due to any | 20 | | over-apportionment shall be made from funds held by the county | 21 | | treasurer for the specific taxing district that was the subject | 22 | | of the over-apportionment; once those funds have been disbursed | 23 | | to the taxing districts, the authority of the county treasurer | 24 | | to issue refunds under subsection (c) ends. | 25 | | (e) This Section applies for taxable year 2015 and | 26 | | thereafter.
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| 1 | | Section 99. Effective date. This Act takes effect upon | 2 | | becoming law.
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