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91_HB4311
LRB9111764MWgc
1 AN ACT to amend the Counties Code by changing Section
2 5-1024.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Counties Code is amended by changing
6 Section 5-1024 as follows:
7 (55 ILCS 5/5-1024) (from Ch. 34, par. 5-1024)
8 Sec. 5-1024. Taxes. A county board may cause to be
9 levied and collected annually, except as hereinafter
10 provided, taxes for county purposes, including all purposes
11 for which money may be raised by the county by taxation, in
12 counties having 80,000 or more but less than 3,000,000
13 inhabitants at a rate not exceeding .25%, of the value as
14 equalized or assessed by the Department of Revenue; in
15 counties with less than 80,000 but more than 15,000
16 inhabitants at a rate not exceeding .27%, of the value as
17 equalized or assessed by the Department of Revenue; in
18 counties with less than 80,000 inhabitants which have
19 authorized a tax by referendum under Section 7-2 of the
20 Juvenile Court Act prior to the effective date of this
21 amendatory Act of 1985, at a rate not exceeding .32%, of the
22 value as equalized or assessed by the Department of Revenue;
23 and in counties with 15,000 or fewer inhabitants at a rate
24 not exceeding .37%, of the value as equalized or assessed by
25 the Department of Revenue; and in counties having 3,000,000
26 or more inhabitants for each even numbered year, subject to
27 the abatement requirements hereinafter provided, at a rate
28 not exceeding .39% of the value, as equalized or assessed by
29 the Department of Revenue, and for each odd numbered year,
30 subject to the abatement requirements hereinafter provided,
31 at a rate not exceeding .35% of the value as equalized or
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1 assessed by the Department of Revenue, except taxes for the
2 payment of interest on and principal of bonded indebtedness
3 heretofore duly authorized for the construction of State aid
4 roads in the county as defined in "An Act to revise the law
5 in relation to roads and bridges", approved June 27, 1913, or
6 for the construction of county highways as defined in the
7 Illinois Highway Code, and except taxes for the payment of
8 interest on and principal of bonded indebtedness duly
9 authorized without a vote of the people of the county, and
10 except taxes authorized as additional by a vote of the people
11 of the county, and except taxes for working cash fund
12 purposes, and except taxes as authorized by Sections 5-601,
13 5-602, 5-603, 5-604 and 6-512 of the Illinois Highway Code,
14 and except taxes authorized under Section 7 of the Village
15 Library Act, and except taxes levied to pay the annual rent
16 payments due under a lease entered into by the county with a
17 Public Building Commission as authorized by Section 18 of the
18 Public Building Commission Act, and except taxes levied under
19 Division 6-3, and except taxes levied for general assistance
20 for needy persons in counties under commission form of
21 government and except taxes levied under the County Care for
22 Persons with Developmental Disabilities Act, and except taxes
23 levied under the Community Mental Health Act, and except
24 taxes levied under Section 5-1025 to pay the expenses of
25 elections and except taxes levied under "An Act to provide
26 the manner of levying or imposing taxes for the provision of
27 special services to areas within the boundaries of home rule
28 units and non-home rule municipalities and counties",
29 approved September 21, 1973, and except taxes levied under
30 Section 3a of the Revenue Act of 1939 for the purposes of
31 helping to pay for the expenses of the assessor's office, and
32 except taxes levied under Division 5-21, and except taxes
33 levied pursuant to Section 19 of "The Illinois Emergency
34 Services and Disaster Agency Act of 1975", as now or
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1 hereafter amended, and except taxes levied pursuant to
2 Division 5-23, and except taxes levied under Section 5 of the
3 County Shelter Care and Detention Home Act, and except taxes
4 levied under the Children's Advocacy Center Act, and except
5 taxes levied under Section 9-107 of the Local Governmental
6 and Governmental Employees Tort Immunity Act.
7 Those taxes a county has levied and excepted from the
8 rate limitation imposed by this Section or Section 25.05 of
9 "An Act to revise the law in relation to counties", approved
10 March 31, 1874, in reliance on this amendatory Act of 1994
11 are not invalid because of any provision of this Section that
12 may be construed to or may have been construed to restrict or
13 limit those taxes levied and those taxes are hereby
14 validated. This validation of taxes levied applies to all
15 cases pending on or after the effective date of this
16 amendatory Act of 1994.
17 Nothing contained in this amendatory Act of 1994 shall be
18 construed to affect the application of the Property Tax
19 Extension Limitation Law.
20 Any tax levied for general assistance for needy persons
21 in any county in addition to and in excess of the maximum
22 levy permitted by this Section for general county purposes
23 shall be paid into a special fund in the county treasury and
24 used only for the purposes for which it is levied except that
25 any excess in such fund over the amount needed for general
26 assistance may be used for County Nursing Home purposes and
27 shall not exceed .10% of the value, as equalized or assessed
28 by the Department of Revenue. Any taxes levied for general
29 assistance pursuant to this Section may also be used for the
30 payment of warrants issued against and in anticipation of
31 such taxes and accrued interest thereon and may also be used
32 for the payment of costs of administering such general
33 assistance.
34 In counties having 3,000,000 or more inhabitants, taxes
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1 levied for any year for any purpose or purposes, except
2 amounts levied for the payment of bonded indebtedness or
3 interest thereon and for pension fund purpose, and except
4 taxes levied to pay the annual rent payments due under a
5 lease entered into by the county with a Public Building
6 Commission as authorized by Section 18 of the Public Building
7 Commission Act, are subject to the limitation that they shall
8 not exceed the estimated amount of taxes to be levied for the
9 year for the purpose or purposes as determined in accordance
10 with Section 6-24001 and set forth in the annual
11 appropriation bill of the county and in ascertaining the rate
12 per cent that will produce the amount of any tax levied in
13 any county, the county clerk shall not add to the tax or rate
14 any sum or amount to cover the loss and cost of collecting
15 the tax, except in the case of amounts levied for the payment
16 of bonded indebtedness or interest thereon, and in the case
17 of amounts levied for pension fund purposes, and except taxes
18 levied to pay the annual rent payments due under a lease
19 entered into by the county with a Public Building Commission
20 as authorized by Section 18 of the Public Building Commission
21 Act.
22 In counties having a population of 3,000,000 or more
23 inhabitants, the county clerk shall in each even numbered
24 year, before extending the county tax for the year, reduce
25 the levy for county purposes for the year (exclusive of
26 levies for payment of indebtedness and payment of interest on
27 and principal of bonded indebtedness as aforesaid, and
28 exclusive of county highway taxes as aforesaid, and exclusive
29 of pension fund taxes, and except taxes levied to pay the
30 annual rent payments due under a lease entered into by the
31 county with a Public Building Commission as authorized by
32 Section 18 of the Public Building Commission Act) in the
33 manner described and in an amount to be determined as
34 follows: If the amount received from the collection of the
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1 tax levied in the last preceding even numbered year for
2 county purposes as aforesaid, as shown by the county
3 treasurer's final settlement for the last preceding even
4 numbered year and also by subsequent receipts of delinquent
5 taxes for the county purposes fund levied for the last
6 preceding even numbered year, equals or exceeds the amount
7 produced by multiplying the rate extended for the county
8 purposes for the last preceding even numbered year by the
9 total assessed valuation of all property in the county used
10 in the year for purposes of state and county taxes, and by
11 deducting therefrom the amount appropriated to cover the loss
12 and cost of collecting taxes to be levied for the county
13 purposes fund for the last preceding even numbered year, the
14 clerk in determining the rate per cent to be extended for the
15 county purposes fund shall deduct from the amount of the levy
16 certified to him for county purposes as aforesaid for even
17 numbered years the amount received by the county clerk or
18 withheld by the county treasurer from other municipal
19 corporations within the county as their pro rata share of
20 election expenses for the last preceding even numbered year,
21 as authorized in Sections 13-11, 13-12, 13-13 and 16-2 of the
22 Election Code, and the clerk in these counties shall extend
23 only the net amount remaining after such deductions.
24 The foregoing limitations upon tax rates, insofar as they
25 are applicable to counties having less than 3,000,000
26 inhabitants, may be increased or decreased under the
27 referendum provisions of the General Revenue Law of Illinois
28 and there shall be no limit on the rate of tax for county
29 purposes that may be levied by a county so long as any
30 increase in the rate is authorized by referendum in that
31 county.
32 Any county having a population of less than 3,000,000
33 inhabitants that has determined to change its fiscal year
34 may, as a means of effectuating a change, instead of levying
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1 taxes for a one-year period, levy taxes for a period greater
2 or less than a year as may be necessary.
3 In counties having less than 3,000,000 inhabitants, in
4 ascertaining the rate per cent that will produce the amount
5 of any tax levied in that county, the County Clerk shall not
6 add to the tax or rate any sum or amount to cover the loss
7 and cost of collecting the tax except in the case of amounts
8 levied for the payment of bonded indebtedness or interest
9 thereon and in the case of amounts levied for pension fund
10 purposes and except taxes levied to pay the annual rent
11 payments due under a lease entered into by the county with a
12 Public Building Commission as authorized by Section 18 of the
13 Public Building Commission Act.
14 A county shall not have its maximum tax rate reduced as a
15 result of a population increase indicated by the 1980 or 1990
16 federal census.
17 (Source: P.A. 91-51, eff. 6-30-99.)
18 Section 99. Effective date. This Act takes effect upon
19 becoming law.