State of Illinois
92nd General Assembly
Legislation

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[ Introduced ][ Engrossed ][ House Amendment 001 ]
[ Senate Amendment 001 ]


92_HB0922enr

HB0922 Enrolled                                LRB9202624SMdv

 1        AN ACT in relation to taxes.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section  5.  The Property Tax Code is amended by changing
 5    Sections 18-101.25 and 21-30 as follows:

 6        (35 ILCS 200/18-101.25)
 7        (Section scheduled to be repealed on January 1, 2003)
 8        Sec.  18-101.25.  Intent  to  adopt  an  aggregate  levy;
 9    hearing required.  Upon making the estimate  as  provided  in
10    Section  18-101.15,  the  corporate  authority  shall  hold a
11    hearing on its intent to adopt an aggregate levy.  Except  as
12    otherwise provided in this Section, hearings shall be held at
13    the  first regularly scheduled meeting of the taxing district
14    in the month  of  December  or  according  to  the  following
15    schedule:.
16             (1)  First  Monday  in  December: Park districts and
17        municipalities.
18             (2)  First  Tuesday  in  December:  Townships,  road
19        districts, and all school districts  except  high  school
20        districts.
21             (3)  First   Wednesday   in  December:  High  school
22        districts and libraries.
23             (4)  First Thursday in December: Counties and forest
24        preserve districts.
25             (5)  First Friday  in  December:  All  other  taxing
26        districts.
27        All  hearings shall be open to the public.  The corporate
28    authority of the taxing district shall  explain  the  reasons
29    for  the  levy  and  any  proposed  increase and shall permit
30    persons desiring  to  be  heard  an  opportunity  to  present
31    testimony  within  such  reasonable  time  limits as it shall
 
HB0922 Enrolled            -2-                 LRB9202624SMdv
 1    determine.  The hearing shall not coincide with  the  hearing
 2    on   the  proposed  budget.   The  corporate  authority  may,
 3    however, conduct any other business of the taxing district on
 4    the same day.  Failure of a taxing  district  to  convene  or
 5    complete  a  public  hearing  on  the  day prescribed in this
 6    Section  due  to  good  cause  unrelated   to   inadvertence,
 7    including,  but  not  limited  to,  physical  perils  such as
 8    natural disasters or acts of  God,  shall  not  constitute  a
 9    failure to hold a public hearing under this Division 2.1.  In
10    this  event,  a  taxing  district  may either hold a separate
11    public hearing on its proposed tax levy, or place the hearing
12    on its  proposed  tax  levy  on  the  agenda  of  the  taxing
13    district's  next scheduled meeting.  In either case, a taxing
14    district  shall  give  notice  of  the  hearing  pursuant  to
15    Sections 2.02, 2.03, and 2.04 of the Open Meetings Act.
16        For the purpose of permitting the issuance of warrants or
17    notes in anticipation of the taxes to  be  levied,  a  taxing
18    district  may  hold  (on  any date prior to the first week in
19    December) a hearing on its intent to adopt an aggregate levy.
20    If the estimate of the aggregate levy is more than the amount
21    extended or estimated to be extended, plus any amount  abated
22    by  the  corporate authority prior to the extension, upon the
23    final aggregate levy of  the  preceding  year,  exclusive  of
24    election  costs, notice of this hearing shall be given in the
25    same manner as provided in this Division 2.1.   This  earlier
26    hearing  shall  be  in  addition  to, and not instead of, the
27    mandatory  December  hearing,  but  may   be   conducted   in
28    conjunction with a regular meeting of the taxing district.
29        Any  taxing  district  with  a  fiscal  year beginning on
30    December 1 or any taxing district that is required to adopt a
31    levy ordinance by the first Tuesday in  December,  for  which
32    the  hearing  day  requirement of this Section would conflict
33    with the adoption of its tax  levy  or  annual  appropriation
34    ordinance, or both, may hold a public hearing on its proposed
 
HB0922 Enrolled            -3-                 LRB9202624SMdv
 1    tax  levy  prior to and instead of the day prescribed in this
 2    Section.  This public hearing  shall  be  restricted  to  the
 3    proposed  tax  levy,  and  no  other  business  of the taxing
 4    district shall be discussed or  transacted.   Notice  of  the
 5    hearing  shall  be  given as provided in Section 18-101.35 of
 6    this Division 2.1.
 7    (Source: P.A. 91-523, eff. 1-1-00; 91-897, eff. 7-6-00.)

 8        (35 ILCS 200/21-30)
 9        Sec. 21-30.  Accelerated billing. Except as  provided  in
10    this Section and Section 21-40, in counties with 3,000,000 or
11    more inhabitants, by January 31 annually, estimated tax bills
12    setting  out  the first installment of property taxes for the
13    preceding year, payable in that year, shall be  prepared  and
14    mailed.  The  first installment of taxes on the estimated tax
15    bills shall be computed at 50% of the total of each tax  bill
16    for  the  preceding year. If, prior to the preparation of the
17    estimated tax bills, a certificate of error has  been  either
18    approved by a court on or before November 30 of the preceding
19    year  or  certified  pursuant  to  Section 14-15 on or before
20    November 30 of the preceding year, then the first installment
21    of taxes on the estimated tax bills shall be computed at  50%
22    of the total taxes for the preceding year as corrected by the
23    certificate  of  error. By June 30 annually, actual tax bills
24    shall be prepared and mailed. These bills shall set out total
25    taxes due and the amount of estimated  taxes  billed  in  the
26    first  installment,  and shall state the balance of taxes due
27    for  that  year  as  represented  by  the  sum  derived  from
28    subtracting the amount of  the  first  installment  from  the
29    total taxes due for that year.
30        The  county  board  may provide by ordinance, in counties
31    with 3,000,000 or more inhabitants, for taxes to be paid in 4
32    installments.  For the levy year for which the  ordinance  is
33    first effective and each subsequent year, estimated tax bills
 
HB0922 Enrolled            -4-                 LRB9202624SMdv
 1    setting out the first, second, and third installment of taxes
 2    for  the  preceding  year,  payable  in  that  year, shall be
 3    prepared and mailed not later  than  the  date  specified  by
 4    ordinance.   Each installment on estimated tax bills shall be
 5    computed at 25% of  the  total  of  each  tax  bill  for  the
 6    preceding  year.    By  the  date specified in the ordinance,
 7    actual tax bills shall be prepared and mailed.   These  bills
 8    shall  set  out  total  taxes due and the amount of estimated
 9    taxes billed in the first, second, and third installments and
10    shall state the  balance  of  taxes  due  for  that  year  as
11    represented by the sum derived from subtracting the amount of
12    the  estimated installments from the total taxes due for that
13    year.
14        The county board of any county with less  than  3,000,000
15    inhabitants   may,  by  ordinance  or  resolution,  adopt  an
16    accelerated method of  tax  billing.  The  county  board  may
17    subsequently  rescind  the ordinance or resolution and revert
18    to the method otherwise provided for in this Code.
19        Taxes levied on homestead property in which a  member  of
20    the  National  Guard  or  reserves of the armed forces of the
21    United States who was called  to  active  duty  on  or  after
22    August  1,  1990, and who has an ownership interest shall not
23    be deemed delinquent and  no  interest  shall  accrue  or  be
24    charged as a penalty on such taxes due and payable in 1991 or
25    1992  until  one  year  after that member returns to civilian
26    status.
27    (Source: P.A. 87-17; 87-340; 87-895; 88-455.)

28        Section 99.  Effective date.  This Act takes effect  upon
29    becoming law.

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