Full Text of HB3678 98th General Assembly
HB3678 98TH GENERAL ASSEMBLY |
| | 98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014 HB3678 Introduced , by Rep. Jack D. Franks SYNOPSIS AS INTRODUCED: |
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35 ILCS 200/18-65 |
| 35 ILCS 200/18-71 new | |
35 ILCS 200/18-80 |
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35 ILCS 200/18-90 |
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Amends the Property Tax Code. Provides that if in any levy year (1) the tax rate for the sum of all of the funds that are included in a taxing district's aggregate levy exceeds the district's tax rate for those funds in the previous levy year, and (2) the district is not otherwise required to hold a Truth in Taxation hearing, then the corporate authorities of the taxing district must approve, by ordinance or resolution, the total tax rate and hold a public hearing. Contains provisions concerning notice. Effective immediately.
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| | FISCAL NOTE ACT MAY APPLY | | HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
| | A BILL FOR |
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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 | | Sections 18-65, 18-80, and 18-90 and by adding Section 18-71 as | 6 | | follows:
| 7 | | (35 ILCS 200/18-65)
| 8 | | Sec. 18-65. Restriction on extension. Until it has complied | 9 | | with the notice
and hearing provisions of this Article, no | 10 | | taxing district shall levy an amount
of ad valorem tax which is | 11 | | more than the lesser of (i) 105% of the amount, exclusive of | 12 | | election
costs, which has been extended or is estimated will be | 13 | | extended, plus any
amount abated by the taxing district before | 14 | | extension, upon the final aggregate
levy of the preceding year | 15 | | or (ii) an amount that will result in a final tax rate for the | 16 | | aggregate of all funds of the district that is higher than the | 17 | | final tax rate for the aggregate of all funds of the district | 18 | | for the preceding levy year .
| 19 | | (Source: P.A. 86-957; 88-455.)
| 20 | | (35 ILCS 200/18-71 new) | 21 | | Sec. 18-71. Increased tax rate; notice and hearing. | 22 | | Notwithstanding any other provision of law, if in any levy |
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| 1 | | year: (1) a taxing district's aggregate levy will result in a | 2 | | tax rate for the sum of all of the funds that are included in | 3 | | the district's aggregate levy that is higher than the | 4 | | district's tax rate for those funds in the previous levy year, | 5 | | and (2) the district is not otherwise required to hold a public | 6 | | hearing pursuant to Section 18-70, then, not less than 30 days | 7 | | prior to extension, the corporate authorities of the taxing | 8 | | district must approve, by ordinance or resolution, the total | 9 | | tax rate for all of the funds that are included in the | 10 | | district's aggregate levy, and must certify that rate to the | 11 | | county clerk. If the taxing district is subject to the Property | 12 | | Tax Extension Limitation Law, then the tax rate set forth in | 13 | | the ordinance or resolution may not exceed the district's | 14 | | limiting rate; however, if an increased limiting rate is | 15 | | approved by referendum, as provided in Section 18-190, then the | 16 | | tax rate set forth in the ordinance or resolution may not | 17 | | exceed the limiting rate approved by the voters. In addition, | 18 | | if a taxing district is required to approve a tax rate under | 19 | | this Section, then the taxing district must hold a public | 20 | | hearing prior to approving the tax rate and must give notice of | 21 | | that public hearing in the form and manner provided in Sections | 22 | | 18-75 and 18-80.
| 23 | | (35 ILCS 200/18-80)
| 24 | | Sec. 18-80. Time and form of notice. The notice shall | 25 | | appear not more than
14 days nor less than 7 days prior to the |
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| 1 | | date of the public hearing. The
notice shall be no less than | 2 | | 1/8 page in size, and the smallest type used shall
be 12 point | 3 | | and shall be enclosed in a black border no less than 1/4 inch | 4 | | wide.
The notice shall not be placed in that portion of the | 5 | | newspaper where legal
notices and classified advertisements | 6 | | appear. The notice shall be published in
substantially the | 7 | | following form:
| 8 | | Notice of Proposed Property Tax Increase for ... (commonly | 9 | | known name of
taxing district).
| 10 | | I. A public hearing to approve a proposed property tax levy | 11 | | increase for
... (legal name of the taxing district)... for ... | 12 | | (year) ... will be held
on ... (date) ... at ... (time) ... at | 13 | | ... (location).
| 14 | | Any person desiring to appear at the public hearing and | 15 | | present testimony
to the taxing district may contact ... (name, | 16 | | title, address and telephone
number of an appropriate | 17 | | official).
| 18 | | II. The corporate and special purpose property taxes | 19 | | extended or abated
for ... (preceding year) ... were ... | 20 | | (dollar amount of the final aggregate
levy as extended, plus | 21 | | the amount abated by the taxing district prior to
extension).
| 22 | | The proposed corporate and special purpose property taxes | 23 | | to be levied
for ... (current year) ... are ... (dollar amount | 24 | | of the proposed aggregate
levy). This represents a ... | 25 | | (percentage) ... increase over the previous
year.
| 26 | | III. The property taxes extended for debt service and |
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| 1 | | public building
commission leases for ... (preceding year) ... | 2 | | were ... (dollar amount).
| 3 | | The estimated property taxes to be levied for debt service | 4 | | and public
building commission leases for ... (current year) | 5 | | ... are ... (dollar
amount). This represents a ... (percentage | 6 | | increase or decrease) ... over
the previous year.
| 7 | | IV. The total property taxes extended or abated for ... | 8 | | (preceding year)
... were ... (dollar amount).
| 9 | | The estimated total property taxes to be levied for ... | 10 | | (current year)
... are ... (dollar amount). This represents a | 11 | | ... (percentage increase or
decrease) ... over the previous | 12 | | year.
| 13 | | V. The additional tax extendable against property | 14 | | containing a single family residence and having a fair market | 15 | | value at the time of this notice of $100,000 is estimated to be | 16 | | $... | 17 | | Any notice which includes any information not specified and | 18 | | required by this
Article shall be an invalid notice.
| 19 | | All hearings shall be open to the public. The corporate | 20 | | authority of the
taxing district shall explain the reasons for | 21 | | the proposed increase and
shall permit persons desiring to be | 22 | | heard an opportunity to present testimony
within reasonable | 23 | | time limits as it determines.
| 24 | | (Source: P.A. 92-382, eff. 8-16-01.)
| 25 | | (35 ILCS 200/18-90)
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| 1 | | Sec. 18-90. Limitation on extension of county clerk. The | 2 | | tax levy
resolution or ordinance approved in the manner | 3 | | provided for in this Article
shall be filed with the county | 4 | | clerk in the manner and at the time otherwise
provided by law. | 5 | | No amount that exceeds the amount set forth in Section 18-65 | 6 | | more than 105% of the amount, exclusive of election
costs, | 7 | | which has been extended or is estimated to be extended, plus | 8 | | any amount
abated by the taxing district prior to extension, | 9 | | upon the final aggregate levy
of the preceding year shall be | 10 | | extended unless the tax levy ordinance or
resolution is | 11 | | accompanied by a certification by the presiding officer of the
| 12 | | corporate authority certifying compliance with or | 13 | | inapplicability of the
provisions of Sections 18-60 through | 14 | | 18-85.
An amount extended under Section 18-107 in 1994 for a | 15 | | multi-township
assessment district that did not file a | 16 | | certification of compliance with the
Truth in Taxation Law may | 17 | | not exceed 105% of the amount, exclusive of election
costs, | 18 | | that was extended in 1993, plus a proportional amount abated | 19 | | before
extension,
upon the levy or portion of a levy that is | 20 | | allocable to assessment purposes in
each township that is a | 21 | | member of that multi-township assessment district.
| 22 | | (Source: P.A. 88-455; 88-660, eff. 9-16-94.)
| 23 | | Section 99. Effective date. This Act takes effect upon | 24 | | becoming law.
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