Illinois General Assembly - Illinois Compiled Statutes

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405 ILCS 20/5

(405 ILCS 20/5) (from Ch. 91 1/2, par. 305)
Sec. 5.

(a) When the governing body of a governmental unit passes a resolution as provided in Section 4 asking that an annual tax may be levied for the purpose of providing such mental health facilities and services, including facilities and services for the person with a developmental disability or a substance use disorder, in the community and so instructs the clerk of the governmental unit such clerk shall certify the proposition to the proper election officials for submission at a regular election in accordance with the general election law. The proposition shall be in substantially the following form:

------------------------------------------------------------
    Shall............  (governmental
unit) levy an annual tax
not to exceed  (no                   YES
more than .15%) for the purpose
of providing community mental
health facilities and        -------------------------------
services including facilities
and services for persons  with
a developmental disability or a           NO
substance use disorder?
--------------------------------------------------------------

(a-5) In addition, the ballot for any proposition submitted pursuant to this Section shall have printed thereon, but not as part of the proposition submitted, only the following supplemental information (which shall be supplied to the election authority by the taxing district) in substantially the following form:

(1) The approximate amount of taxes extendable at the

most recently extended limiting rate is $...., and the approximate amount of taxes extendable if the proposition is approved is $....

(2) For the .... (insert the first levy year for

which the new rate or increase limiting rate will be applicable) levy year the approximate amount of the additional tax extendable against property containing a single family residence and having a fair market value at the time of the referendum of $100,000 is estimated to be $....

If a proposition contains the language in substantially the form provided above the referendum is valid notwithstanding any other provision of the law. Notwithstanding any provision of this subsection, any referendum imposing an annual tax on or after January 1, 1994 and prior to the effective date of this amendatory Act of the 103rd General Assembly that complies with subsection (a) is hereby validated.

(b) If a majority of all the votes cast upon the proposition are for the levy of such tax, the governing body of such governmental unit shall thereafter annually levy a tax not to exceed the rate set forth in Section 4. Thereafter, the governing body shall in the annual appropriation bill appropriate from such funds such sum or sums of money as may be deemed necessary by the community mental health board, based upon the community mental health board's budget, the board's annual mental health report, and the local mental health plan to defray necessary expenses and liabilities in providing for such community mental health facilities and services.

(c) If the governing body of a governmental unit levies a tax under Section 4 of this Act and the rate specified in the proposition under subsection (a) of this Section is less than 0.15%, then the governing body of the governmental unit may, upon referendum approval, increase that rate to not more than 0.15%. The governing body shall instruct the clerk of the governmental unit to certify the proposition to the proper election officials for submission at a regular election in accordance with the general election law. The proposition shall be in the following form:

"Shall the tax imposed by (governmental unit) for the

purpose of providing community mental health facilities and services, including facilities and services for persons with a developmental disability or substance use disorder be increased to (not more than 0.15%)?"

If a majority of all the votes cast upon the proposition are for the increase of the tax, then the governing body of the governmental unit may thereafter annually levy a tax not to exceed the rate set forth in the referendum question. Nothing in this Section prevents a governmental unit from levying less than the amount approved by the voters via referendum in any given year or varying the amount levied from year to year as approved by the governmental unit.

(Source: P.A. 102-839, eff. 5-13-22; 102-935, eff. 7-1-22; 103-154, eff. 6-30-23; 103-274, eff. 1-1-24; 103-565, eff. 11-17-23; 103-592, eff. 6-7-24.)