State of Illinois
90th General Assembly
Legislation

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[ Introduced ][ Enrolled ][ House Amendment 001 ]

90_HB2452eng

      35 ILCS 200/18-155
          Amends the Property Tax Code.  In the Section  concerning
      apportionment  of taxes for a district in 2 or more counties,
      provides that for those counties that  classify  property  by
      county   ordinance   under  the  Illinois  Constitution,  the
      certification shall be listed by property class  as  provided
      in the certification ordinance. Effective immediately.
                                                     LRB9007894KDks
HB2452 Engrossed                               LRB9007894KDks
 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  may,  and on written request made before
14    July 1 to the Department shall, proceed to apportion the  tax
15    burden.   The  request may be made only by an assessor, chief
16    county assessment officer, Board of Review, Board of Appeals,
17    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 that request that
26    tax bills with respect to property in the parts of the county
27    which  are  affected  by  the  request may not be prepared or
28    mailed until the Department certifies the apportionment among
29    counties of the taxing districts' levies, except as  provided
30    in  subsection  (c)  of  this  Section.   To  apportion,  the
31    Department shall:
HB2452 Engrossed            -2-                LRB9007894KDks
 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 districts lies, using
 4    equalized assessed values as certified by the  county  clerk,
 5    and  an  analysis of property transfers prior to January 1 of
 6    that year.  The property transfers  shall  be  in  an  amount
 7    deemed   reasonable   and  proper  by  the  Department.   The
 8    Department may conduct hearings, at which the evidence  shall
 9    be  limited  to  the written presentation of assessment ratio
10    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 for  each
14    overlapping   taxing  district's  portion  of  each  township
15    district in each township.  Beginning with the  1999  taxable
16    year,  for  those  counties  that classify property by county
17    ordinance pursuant to subsection (b) of Section 4 of  Article
18    IX  of  the Illinois Constitution, the certification shall be
19    listed by property class as provided  in  the  classification
20    ordinance.   The  clerk shall return the certification within
21    30 days of receipt of the request.
22        (c)  Use  the  township  assessment  ratio   studies   to
23    apportion  the  amount to be raised by taxation upon property
24    within the district so that each county in which the district
25    lies bears that burden of taxation as though all parts of the
26    overlapping taxing district had been  assessed  at  the  same
27    proportion  of actual value.  The Department shall certify to
28    each County Clerk,  by  March  15,  the  percent  of  burden.
29    Except  as  provided  below, the County Clerk shall apply the
30    percentage to the extension as provided in Section  18-45  to
31    determine the amount of tax to be raised in the county.
32        If  the Department does not certify the percent of burden
33    in the time prescribed, the county clerk shall use  the  most
34    recent  prior certification to determine the amount of tax to
HB2452 Engrossed            -3-                LRB9007894KDks
 1    be raised in the county.
 2        If the use of a prior  certified  percentage  results  in
 3    over  or  under extension for the overlapping taxing district
 4    in the  county  using  same,  the  county  clerk  shall  make
 5    appropriate   adjustments   in   the  subsequent  year.   Any
 6    adjustments necessitated by the procedure authorized by  this
 7    Section  shall  be  made  by increasing or decreasing the tax
 8    extension by fund for each  taxing  district  where  a  prior
 9    certified percentage was used. No tax rate limit shall render
10    any  part  of  a  tax levy illegally excessive which has been
11    apportioned as herein provided.  The percentages certified by
12    the Department  shall  remain  until  changed  by  reason  of
13    another assessment ratio study made under this Section.
14        To  determine whether an overlapping district has met any
15    qualifying rate prescribed by law for eligibility  for  State
16    aid,  the  tax rate of the district shall be considered to be
17    that rate which  would  have  produced  the  same  amount  of
18    revenue  had  the  taxes  of  the district been extended at a
19    uniform rate throughout the district, even if by  application
20    of  this Section the actual rate of extension in a portion of
21    the district is less than the qualifying rate.
22    (Source: P.A. 86-905; 87-17; 87-1189; 88-455.)
23        Section 99.  Effective date.  This Act takes effect  upon
24    becoming law.

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