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| [ House Amendment 001 ] |
90_HB0166
35 ILCS 200/18-56
35 ILCS 200/18-60
35 ILCS 200/18-65
35 ILCS 200/18-70
35 ILCS 200/18-72 new
35 ILCS 200/18-85
35 ILCS 200/18-90
35 ILCS 200/18-105
Amends the Property Tax Code. Requires taxing districts
with a majority of their equalized assessed value within a
county of 3,000,000 or more inhabitants to disclose by
publication and hold a public hearing on adopting an
aggregate levy in amounts (i) more than 105% of the amount of
property taxes extended upon the final aggregate levy of the
preceding year or (ii) more than the amount of property taxes
extended upon the final aggregate levy of the preceding year
increased by the percentage increase in the C.P.I. during the
calendar year preceding the levy year, whichever is less.
Requires taxing districts with a majority of their equalized
assessed value within a county of less than 3,000,000 to
disclose by publication and hold a hearing on their intent to
adopt an aggregate levy in amounts more than 105% of the
amount of property taxes extended upon the aggregate levy of
the preceding year. Requires the taxing district to determine
"election costs" not less than 30 (now 20) days prior to the
adoption of its levy. Provides hearing schedules for taxing
districts with a majority of current equalized assessed value
within a county having 3,000,000 or more inhabitants on their
intention to adopt an aggregate levy. Makes other changes.
Effective immediately.
LRB9000772KDks
LRB9000772KDks
1 AN ACT to amend the Property Tax Code by changing
2 Sections 18-56, 18-60, 18-65, 18-70, 18-85, 18-90, and 18-105
3 and adding Section 18-72.
4 Be it enacted by the People of the State of Illinois,
5 represented in the General Assembly:
6 Section 5. The Property Tax Code is amended by changing
7 Sections 18-56, 18-60, 18-65, 18-70, 18-85, 18-90, and 18-105
8 and adding Section 18-72 as follows:
9 (35 ILCS 200/18-56)
10 Sec. 18-56. The purposes purpose of this Act are: (i) is
11 to require taxing districts having a majority of their
12 current equalized assessed value within a county with a
13 population of 3,000,000 or more to disclose by publication
14 their intention to adopt an aggregate levy in amounts more
15 than 105% of the amount of property taxes extended or
16 estimated to be extended, including any amount abated by the
17 taxing district prior to such extension, upon the final
18 aggregate levy of the preceding year or more than the amount
19 of property taxes extended or estimated to be extended,
20 including any amount abated by the taxing district prior to
21 such extension, upon the final aggregate levy of the
22 preceding year increased by the percentage increase in the
23 Consumer Price Index, as defined in Section 18-185 of the
24 Property Tax Extension Limitation Law, during the calendar
25 year preceding the levy year, whichever is less; and to hold
26 a public hearing on their intention to adopt an aggregate
27 levy; and (ii) to require taxing districts having a majority
28 of their current equalized assessed value within a county
29 with a population under 3,000,000 to disclose by publication
30 and to hold a public hearing on their intention to adopt an
31 aggregate levy in amounts more than 105% of the amount of
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1 property taxes extended or estimated to be extended,
2 including any amount abated by the taxing district prior to
3 such extension, upon the final aggregate levy of the
4 preceding year.
5 (Source: P.A. 88-660, eff. 9-16-94.)
6 (35 ILCS 200/18-60)
7 Sec. 18-60. Estimate of taxes to be levied. Not less
8 than 30 20 days prior to the adoption of its aggregate levy,
9 hereafter referred to as "levy", the corporate authority of
10 each taxing district shall determine the amounts of money,
11 exclusive of any portion of that levy attributable to the
12 cost of conducting an election required by the general
13 election law, hereafter referred to as "election costs",
14 estimated to be necessary to be raised by taxation for that
15 year upon the taxable property in its district.
16 (Source: P.A. 82-102; 88-455.)
17 (35 ILCS 200/18-65)
18 Sec. 18-65. Until it has complied with the notice and
19 hearing provisions of this Act, no taxing district (i) having
20 a majority of its current equalized assessed value within a
21 county with less than 3,000,000 population shall levy an
22 amount of ad valorem tax which is more than 105% of the
23 amount, exclusive of election costs, which has been extended
24 or is estimated will be extended upon the final aggregate
25 levy of the preceding year, or (ii) having a majority of its
26 current equalized assessed value within a county with a
27 population of 3,000,000 or more shall levy an amount of ad
28 valorem tax that is greater than the amount, exclusive of
29 election costs, that has been extended or is estimated will
30 be extended upon the final aggregate levy of the preceding
31 year.
32 (Source: P.A. 86-957; 88-455.)
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1 (35 ILCS 200/18-70)
2 Sec. 18-70. More than 5% increase; notice and hearing
3 required; taxing districts with majority of current equalized
4 assessed value within county of less than 3,000,000. If the
5 estimate of the corporate authority of a taxing district
6 having a majority of its current equalized assessed value
7 within a county having less than 3,000,000 inhabitants made
8 as provided in Section 18-60 is more than 105% of the amount
9 extended or estimated to be extended, plus any amount abated
10 by the corporate authority prior to extension, upon the final
11 aggregate levy of the preceding year, exclusive of election
12 costs, the corporate authority shall give public notice of
13 and hold a public hearing on its intent to adopt an aggregate
14 levy in an amount which is more than 105% of the amount
15 extended or estimated to be extended upon the final aggregate
16 levy extensions, plus any amount abated, exclusive of
17 election costs, for the preceding year. The hearing shall
18 not coincide with the hearing on the proposed budget of the
19 taxing district.
20 (Source: P.A. 86-957; 88-455.)
21 (35 ILCS 200/18-72 new)
22 Sec. 18.72. Taxing districts having a majority of
23 current equalized assessed value within a county having
24 3,000,000 or more inhabitants. The corporate authority of
25 each taxing district having a majority of its current
26 equalized assessed value within a county having 3,000,000 or
27 more inhabitants shall hold a public hearing on its intent to
28 adopt an aggregate levy. Hearings shall be held according to
29 the following schedule:
30 (1) First Sunday in December: Park districts.
31 (2) First Monday in December: School districts,
32 except high school districts.
33 (3) First Tuesday in December: High school
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1 districts.
2 (4) First Wednesday in December: Township and road
3 districts.
4 (5) First Thursday in December: Municipalities.
5 (6) First Friday in December: Counties.
6 (7) First Saturday in December: All other taxing
7 districts.
8 Such hearing may not coincide with the hearing on the
9 proposed budget of the taxing district.
10 If the estimate of the corporate authority made as
11 provided in Section 18-60 is more than 105% of the amount
12 extended or estimated to be extended, including any amount
13 abated by the corporate authority prior to such extension,
14 upon the final aggregate levy of the preceding year or more
15 than the amount extended or estimated to be extended,
16 including any amount abated by the corporate authority prior
17 to such extension, upon the final aggregate levy of the
18 preceding year increased by the percentage increase in the
19 Consumer Price Index, as defined in Section 18-185 of the
20 Property Tax Extension Limitation Law, during the calendar
21 year preceding the levy year, whichever is less, exclusive of
22 election costs, the corporate authority shall give public
23 notice of its intent to adopt an aggregate levy.
24 (35 ILCS 200/18-85)
25 Sec. 18-85. Notice if adopted levy exceeds proposed
26 levy. In taxing districts having a majority of their current
27 equalized assessed value within a county of less than
28 3,000,000 inhabitants, if the final aggregate tax levy
29 resolution or ordinance adopted is more than 105% of the
30 amount, exclusive of election costs, which was extended or is
31 estimated to be extended, plus any amount abated by the
32 taxing district prior to extension, upon the final aggregate
33 levy of the preceding year and is in excess of the amount of
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1 the proposed levy stated in the notice published under
2 Section 18-70, or is more than 105% of that amount and no
3 notice was required under Section 18-70, the corporate
4 authority shall give public notice of its action within 15
5 days of the adoption of the levy.
6 In taxing districts having a majority of current
7 equalized assessed value within a county having 3,000,000 or
8 more inhabitants, if the final aggregate tax levy resolution
9 or ordinance adopted is more than 105% of the amount,
10 exclusive of election costs, which was extended or is
11 estimated to be extended upon the final aggregate levy of the
12 preceding year or more than the amount, exclusive of election
13 costs, which was extended or estimate to be extended upon the
14 final aggregate levy of the preceding year increased by the
15 percentage increase in the Consumer Price Index, as defined
16 in Section 18-185 of the Property Tax Extension Limitation
17 Law, during the calendar year preceding the levy year,
18 whichever is less, and is in excess of the amount of the
19 proposed levy stated in the notice published under Section
20 18-72, or is more than 105% of such amount or such amount
21 increased by the increase in the Consumer Price Index, as
22 defined in Section 18-185 of the Property Tax Extension
23 Limitation Law, during the calendar year preceding the levy
24 year, whichever is less, and no notice was required under
25 Section 18-72, the corporate authority shall give public
26 notice of such action within 15 days of the adoption of the
27 levy. The notice shall be in the following form:
28 Notice of Adopted Property Tax Increase for ... (commonly
29 known name of taxing district).
30 I. The corporate and special purpose property taxes
31 extended or abated for ... (preceding year) ... were ...
32 (dollar amount of the final aggregate levy as extended).
33 The adopted corporate and special purpose property taxes
34 to be levied for ... (current year) ... are ... (dollar
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1 amount of the proposed aggregate levy). This represents a
2 ... (percentage) ... increase over the previous year.
3 II. The property taxes extended for debt service and
4 public building commission leases for ... (preceding year)
5 ... were ... (dollar amount).
6 The estimated property taxes to be levied for debt
7 service and public building commission leases for ...
8 (current year) ... are ... (dollar amount). This represents
9 a ... (percentage increase or decrease) ... over the previous
10 year.
11 III. The total property taxes extended or abated for ...
12 (preceding year) ... were ... (dollar amount).
13 The estimated total property taxes to be levied for ...
14 (current year) ... are ... (dollar amount). This represents
15 a ... (percentage increase or decrease) ... over the previous
16 year.
17 (Source: P.A. 86-957; 88-455.)
18 (35 ILCS 200/18-90)
19 Sec. 18-90. Limitation on extension of county clerk.
20 The tax levy resolution or ordinance approved in the manner
21 provided for in this Article shall be filed with the county
22 clerk in the manner and at the time otherwise provided by
23 law. No amount more than 105% of the amount, exclusive of
24 election costs, which has been extended or is estimated to be
25 extended, plus any amount abated by the taxing district prior
26 to extension, upon the final aggregate levy of the preceding
27 year of those taxing districts having a majority of their
28 current equalized assessed value within a county having less
29 than 3,000,000 inhabitants and no amount more than the
30 amount, exclusive of election costs, which has been extended
31 or is estimated to be extended upon the final aggregate levy
32 of the preceding year of those taxing districts having a
33 majority of their current equalized assessed value within a
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1 county having 3,000,000 or more inhabitants shall be extended
2 unless the tax levy ordinance or resolution is accompanied by
3 a certification by the presiding officer of the corporate
4 authority certifying compliance with or inapplicability of
5 the provisions of Sections 18-60 through 18-85. An amount
6 extended under Section 18-107 in 1994 for a multi-township
7 assessment district that did not file a certification of
8 compliance with the Truth in Taxation Law may not exceed 105%
9 of the amount, exclusive of election costs, that was extended
10 in 1993, plus a proportional amount abated before extension,
11 upon the levy or portion of a levy that is allocable to
12 assessment purposes in each township that is a member of that
13 multi-township assessment district.
14 (Source: P.A. 88-455; 88-660, eff. 9-16-94.)
15 (35 ILCS 200/18-105)
16 Sec. 18-105. Extension exceeding authorized rate. No
17 county clerk shall extend a tax levy imposed by any taxing
18 district, other than a home rule unit, based on a rate that
19 exceeds the rate authorized by statute or referendum for that
20 taxing district. If a taxing district is in violation of
21 Section 18-90, no county clerk shall extend the final
22 aggregate levy, as defined in Section 18-55, in an amount (i)
23 more than 105% of the final aggregate levy extended for the
24 preceding year in those taxing districts having a majority of
25 current equalized assessed value within a county having less
26 than 3,000,000 inhabitants or (ii) more than the final
27 aggregate levy extended for the preceding year in those
28 taxing districts having a majority of current equalized
29 assessed value within a county having 3,000,000 or more
30 inhabitants.
31 (Source: P.A. 86-233; 86-953; 86-957; 86-1475; 87-17; 87-477;
32 87-895; 88-455.)
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1 Section 99. Effective date. This Act takes effect upon
2 becoming law.