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91_HB1159
LRB9102025MWgc
1 AN ACT to amend the Park District Code by changing
2 Sections 5-1 and 5-2.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Park District Code is amended by changing
6 Sections 5-1 and 5-2 as follows:
7 (70 ILCS 1205/5-1) (from Ch. 105, par. 5-1)
8 Sec. 5-1. General Taxes. Each Park District has the
9 power to levy and collect taxes on all the taxable property
10 in the district for all corporate purposes. The commissioners
11 may accumulate funds for the purposes of building repairs and
12 improvements and may annually levy taxes for such purposes in
13 excess of current requirements for its other purposes but
14 subject to the tax rate limitation as herein provided.
15 All general taxes proposed by the board to be levied upon
16 the taxable property within the district shall be levied by
17 ordinance. A certified copy of such levy ordinance shall be
18 filed with the county clerk of the county in which the same
19 is to be collected not later than the last Tuesday in
20 December in each year. The county clerk shall extend such
21 tax; provided, the aggregate amount of taxes levied for any
22 one year, exclusive of the amount levied for the payment of
23 the principal and interest on bonded indebtedness of the
24 district and taxes authorized by special referenda shall not
25 exceed the rate of .10%, or the rate limitation in effect on
26 July 1, 1967, whichever is greater, of the value, as
27 equalized or assessed by the Department of Revenue. Beginning
28 in taxable year 2000, if a park district is located in a
29 county that is subject to the Property Tax Extension
30 Limitation Law, the aggregate amount of taxes levied for any
31 one year, exclusive of the amount levied for the principal
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1 and interest on the bonded indebtedness of the district and
2 taxes authorized by a special referendum, may not exceed the
3 rate of .20% or the rate limitation in effect on the
4 effective date of this amendatory Act of the 91st General
5 Assembly, whichever is greater, of the value of taxable
6 property in the district as equalized or assessed by the
7 Department of Revenue.
8 The foregoing limitations upon tax rates may be increased
9 or decreased under the referendum provisions of the General
10 Revenue Law of the State of Illinois.
11 (Source: P.A. 86-346; 87-17.)
12 (70 ILCS 1205/5-2) (from Ch. 105, par. 5-2)
13 Sec. 5-2. Recreational tax. Any park district may levy
14 and collect annually, a tax of not to exceed .12% of the
15 value, as equalized or assessed by the Department of Revenue,
16 of all taxable property in such district for the purpose of
17 planning, establishing and maintaining recreational programs,
18 such programs to include playgrounds, community and
19 recreational centers, which tax shall be levied and collected
20 in like manner as the general taxes for such district. Such
21 tax shall be in addition to all other taxes authorized by law
22 to be levied and collected in such district and shall not be
23 included within any limitation of rate contained in this Code
24 or any other law, but shall be excluded therefrom and be in
25 addition thereto and in excess thereof.
26 The proceeds of the tax authorized by this Section shall
27 be paid to the treasurer of such district and kept in a fund
28 to be known as the recreational program fund. Such fund shall
29 be used for the planning, establishing and maintaining
30 recreational programs carried on by such district.
31 No such tax in excess of .075% shall be levied in any
32 such district, until the question of levying such tax has
33 first been submitted to the voters of such district at an
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1 election held in such district and has been approved by a
2 majority of such voters voting thereon. The board shall
3 certify such proposition to the proper election officials,
4 who shall submit such proposition to the voters of the
5 district regardless of whether or not a petition, signed by
6 electors of the district, requesting the submission thereof
7 has been filed with the board. Notice of such referendum
8 shall be given and such referendum shall be conducted in the
9 manner provided by the general election law.
10 The proposition shall be in substantially the following
11 form:
12 -------------------------------------------------------------
13 Shall the.... Park District be authorized
14 and empowered to levy and collect a tax of.... YES
15 per cent for the purpose of recreational -------------
16 programs, as provided in Section 5-2 of "The NO
17 Park District Code"?
18 -------------------------------------------------------------
19 If a majority of the voters of such district voting
20 thereon shall vote for the levy and collection of the tax,
21 such district is authorized and empowered to levy and collect
22 such tax annually thereafter. Beginning in taxable year 2000,
23 if a park district is located in county that is subject to
24 the Property Tax Extension Limitation Law, the district may
25 levy a tax not to exceed .120% of the value of taxable
26 property in the district as equalized or assessed by the
27 Department of Revenue without holding the referendum required
28 by this Section.
29 Any tax previously authorized by referendum for
30 recreation and community centers under "An Act to amend
31 Section 8 of An Act to provide for the creation of Pleasure
32 Driveway and Park Districts, approved June 19, 1893, as
33 amended and to add Sections 8a, 8b, 8c, and 8d thereto",
34 approved February 27, 1935, as amended, shall continue to be
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1 levied and shall be treated as having been authorized under
2 this Section.
3 The foregoing limitations upon tax rates may be increased
4 or decreased under the referendum provisions of the General
5 Revenue Law of the State of Illinois.
6 (Source: P.A. 81-1489; 81-1509.)
7 Section 99. Effective date. This Act takes effect upon
8 becoming law.