State of Illinois
90th General Assembly
Legislation

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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
                            -2-                LRB9000772KDks
 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.)
                            -3-                LRB9000772KDks
 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
                            -4-                LRB9000772KDks
 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
                            -5-                LRB9000772KDks
 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
                            -6-                LRB9000772KDks
 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
                            -7-                LRB9000772KDks
 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.)
                            -8-                LRB9000772KDks
 1        Section 99.  Effective date.  This Act takes effect  upon
 2    becoming law.

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