State of Illinois
90th General Assembly

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      35 ILCS 200/18-155
          Amends the Property Tax Extension Limitation Law  in  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  classification
      ordinance. Effective immediately.
 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:
                            -2-                LRB9008369KDks
 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.  For those counties that  classify
16    property  by  county  ordinance pursuant to subsection (b) of
17    Section 4 of Article IX of  the  Illinois  Constitution,  the
18    certification  shall  be listed by property class as provided
19    in the classification ordinance.  The clerk shall return  the
20    certification within 30 days of receipt of the request.
21        (c)  Use   the   township  assessment  ratio  studies  to
22    apportion the amount to be raised by taxation  upon  property
23    within the district so that each county in which the district
24    lies bears that burden of taxation as though all parts of the
25    overlapping  taxing  district  had  been assessed at the same
26    proportion of actual value.  The Department shall certify  to
27    each  County  Clerk,  by  March  15,  the  percent of burden.
28    Except as provided below, the County Clerk  shall  apply  the
29    percentage  to  the extension as provided in Section 18-45 to
30    determine the amount of tax to be raised in the county.
31        If the Department does not certify the percent of  burden
32    in  the  time prescribed, the county clerk shall use the most
33    recent prior certification to determine the amount of tax  to
34    be raised in the county.
                            -3-                LRB9008369KDks
 1        If  the  use  of  a prior certified percentage results in
 2    over or under extension for the overlapping  taxing  district
 3    in  the  county  using  same,  the  county  clerk  shall make
 4    appropriate  adjustments  in  the   subsequent   year.    Any
 5    adjustments  necessitated by the procedure authorized by this
 6    Section shall be made by increasing  or  decreasing  the  tax
 7    extension  by  fund  for  each  taxing district where a prior
 8    certified percentage was used. No tax rate limit shall render
 9    any part of a tax levy illegally  excessive  which  has  been
10    apportioned as herein provided.  The percentages certified by
11    the  Department  shall  remain  until  changed  by  reason of
12    another assessment ratio study made under this Section.
13        To determine whether an overlapping district has met  any
14    qualifying  rate  prescribed by law for eligibility for State
15    aid, the tax rate of the district shall be considered  to  be
16    that  rate  which  would  have  produced  the  same amount of
17    revenue had the taxes of the  district  been  extended  at  a
18    uniform  rate throughout the district, even if by application
19    of this Section the actual rate of extension in a portion  of
20    the district is less than the qualifying rate.
21    (Source: P.A. 86-905; 87-17; 87-1189; 88-455.)
22        Section  99.  Effective date.  This Act takes effect upon
23    becoming law.

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