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90_HB2117
35 ILCS 200/18-155
Amends the Property Tax Code. Requires the Department of
Revenue (now, allows the Department, except in certain
circumstances) to apportion the tax burden for taxing
districts that lie in more than one county. Requires the
Department to cause an assessment ratio study to be made of
each overlapping taxing district's portion of each affected
township (now, each township in which each of the overlapping
taxing districts lies) and to use the assessment ratio
studies to apportion the amount to be raised by taxation upon
property within the district. Requires the Department to
request from the county clerk of each county certification of
the portion of the assessed value of the prior year, listed
by property class, for the overlapping taxing district's
portion of each township. Effective immediately.
LRB9004579DNmbA
LRB9004579DNmbA
1 AN ACT to amend the Property Tax Code by changing Section
2 18-155.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Property Tax Code is amended by changing
6 Section 18-155 as follows:
7 (35 ILCS 200/18-155)
8 Sec. 18-155. Apportionment of taxes for district in two
9 or more counties. The burden of taxation of property in
10 taxing districts that lie in more than one county shall be
11 fairly apportioned as provided in Article IX, Section 7, of
12 the Constitution of 1970.
13 The Department shall may, and on written request made
14 before July 1 to the Department shall, proceed to apportion
15 the tax burden. The request may be made only by an assessor,
16 chief county assessment officer, Board of Review, Board of
17 Appeals, overlapping taxing district or 25 or more interested
18 taxpayers. The request shall specify one or more taxing
19 districts in the county which lie in one or more other
20 specified counties, and also specify the civil townships, if
21 any, in which the overlapping taxing districts lie. When the
22 Department has received a written request for equalization
23 for overlapping tax districts as provided in this Section,
24 The Department shall promptly notify the county clerk and
25 county treasurer of each county affected by a multi-county
26 taxing district that request that tax bills with respect to
27 property in the parts of the county which are affected by the
28 request may not be prepared or mailed until the Department
29 certifies the apportionment among counties of the taxing
30 districts' levies, except as provided in subsection (c) of
31 this Section. To apportion, the Department shall:
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1 (a) On or before December 31 of that year cause an
2 assessment ratio study to be made in each township in which
3 each of the named overlapping taxing district's portion of
4 each affected township districts lies, using equalized
5 assessed values as certified by the county clerk, and an
6 analysis of property transfers prior to January 1 of that
7 year. The property transfers shall be in an amount deemed
8 reasonable and proper by the Department. The Department may
9 conduct hearings, at which the evidence shall be limited to
10 the written presentation of assessment ratio study data.
11 (b) Request from the county clerk in each county in
12 which the overlapping taxing districts lie, certification of
13 the portion of the assessed value of the prior year, listed
14 by property class, for each overlapping taxing district's
15 portion of each township district in each township. The
16 clerk shall return the certification within 30 days of
17 receipt of the request.
18 (c) Use the taxing district's township assessment ratio
19 study studies to apportion the amount to be raised by
20 taxation upon property within the district so that each
21 county in which the district lies bears that burden of
22 taxation as though all parts of the overlapping taxing
23 district had been assessed at the same proportion of actual
24 value. The Department shall certify to each county clerk, by
25 March 15, the percent of burden. Except as provided below,
26 the county clerk shall apply the percentage to the extension
27 as provided in Section 18-45 to determine the amount of tax
28 to be raised in the county.
29 If the Department does not certify the percent of burden
30 in the time prescribed, the county clerk shall use the most
31 recent prior certification to determine the amount of tax to
32 be raised in the county.
33 If the use of a prior certified percentage results in
34 over or under extension for the overlapping taxing district
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1 in the county using same, the county clerk shall make
2 appropriate adjustments in the subsequent year. Any
3 adjustments necessitated by the procedure authorized by this
4 Section shall be made by increasing or decreasing the tax
5 extension by fund for each taxing district where a prior
6 certified percentage was used. No tax rate limit shall render
7 any part of a tax levy illegally excessive which has been
8 apportioned as herein provided. The percentages certified by
9 the Department shall remain until changed by reason of
10 another assessment ratio study made under this Section.
11 To determine whether an overlapping district has met any
12 qualifying rate prescribed by law for eligibility for State
13 aid, the tax rate of the district shall be considered to be
14 that rate which would have produced the same amount of
15 revenue had the taxes of the district been extended at a
16 uniform rate throughout the district, even if by application
17 of this Section the actual rate of extension in a portion of
18 the district is less than the qualifying rate.
19 (Source: P.A. 86-905; 87-17; 87-1189; 88-455.)
20 Section 99. Effective date. This Act takes effect upon
21 becoming law.