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Public Act 096-0764
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| SB1750 Enrolled |
LRB096 08969 HLH 19107 b |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing |
Section 18-190 as follows:
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(35 ILCS 200/18-190)
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Sec. 18-190. Direct referendum; new rate or increased |
limiting rate. |
(a) If a new rate
is authorized by statute to be imposed |
without referendum or
is subject to a backdoor referendum, as |
defined in Section 28-2 of the Election
Code, the governing |
body of the affected taxing district before levying the new
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rate shall submit the new rate to direct
referendum under the |
provisions of this Section and of Article 28 of the Election |
Code. Notwithstanding the provisions, requirements, or |
limitations of any other law, any tax levied for the 2005 levy |
year and all subsequent levy years by any taxing district |
subject to this Law may be extended at a rate exceeding the |
rate established for that tax by referendum or statute, |
provided that the rate does not exceed the statutory ceiling |
above which the tax is not authorized to be further increased |
either by referendum or in any other manner. Notwithstanding |
the provisions, requirements, or limitations of any other law, |
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all taxing districts subject to this Law shall follow the |
provisions of this Section whenever seeking referenda approval |
after March 21, 2006 to (i) levy a new tax rate authorized by |
statute or (ii) increase the limiting rate applicable to the |
taxing district. All taxing districts subject to this Law are |
authorized to seek referendum approval of each proposition |
described and set forth in this Section. |
The proposition seeking to obtain referendum approval to |
levy a new tax rate as authorized in clause (i) shall be in |
substantially the following form: |
Shall ... (insert legal name, number, if any, and |
county or counties of taxing district and geographic or |
other common name by which a school or community college |
district is known and referred to), Illinois, be authorized |
to levy a new tax for ... purposes and have an additional |
tax of ...% of the equalized assessed value of the taxable |
property therein extended for such purposes? |
The votes must be recorded as "Yes" or "No". |
The proposition seeking to obtain referendum approval to |
increase the limiting rate as authorized in clause (ii) shall |
be in substantially the following form: |
Shall the limiting rate under the Property Tax |
Extension Limitation Law for ... (insert legal name, |
number, if any, and county or counties of taxing district |
and geographic or other common name by which a school or |
community college district is known and referred to), |
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Illinois, be increased by an additional amount equal to |
...% above the limiting rate for the purpose of...(insert |
purpose) for levy year ... (insert the most recent levy |
year for which the limiting rate of the taxing district is |
known at the time the submission of the proposition is |
initiated by the taxing district) and be equal to ...% of |
the equalized assessed value of the taxable property |
therein for levy year(s) (insert each levy year for which |
the increase will be applicable,
which years must be |
consecutive and may not exceed 4)? |
The votes must be recorded as "Yes" or "No". |
The ballot for any proposition submitted pursuant to this |
Section shall have printed thereon, but not as a part of the |
proposition submitted, only the following supplemental |
information (which shall be supplied to the election authority |
by the taxing district) in substantially the following form: |
(1) The approximate amount of taxes extendable at the |
most recently extended
limiting rate is $..., and the |
approximate amount of taxes extendable if the
proposition |
is approved is $.... |
(2) For the ... (insert the first levy year for which |
the new rate or increased
limiting rate will be applicable) |
levy year the approximate amount of the additional tax
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extendable against property containing a single family |
residence and having a fair market
value at the time of the |
referendum of $100,000 is estimated to be $.... |
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(3) Based upon an average annual percentage increase |
(or decrease) in the market
value of such property of %... |
(insert percentage equal to the average annual percentage
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increase or decrease for the prior 3 levy years, at the |
time the submission of the
proposition is initiated by the |
taxing district, in the amount of (A) the equalized |
assessed
value of the taxable property in the taxing |
district less (B) the new property included in the
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equalized assessed value), the approximate amount of the |
additional tax extendable against
such property for the ... |
levy year is estimated to be $... and for the ... levy
year |
is estimated to be $
.... |
(4) If the proposition is approved, the aggregate |
extension for ... (insert each levy year for which the |
increase will apply) will be determined by the limiting |
rate set forth in the proposition, rather than the |
otherwise applicable limiting rate calculated under the |
provisions of the Property Tax Extension Limitation Law |
(commonly known as the Property Tax Cap Law). |
The approximate amount of taxes extendable shown in paragraph |
(1) shall be computed upon the last known equalized assessed |
value of taxable property in the taxing district (at the time |
the submission of the proposition is initiated by the taxing |
district). Paragraph (3) shall be included only if the |
increased limiting rate will be applicable for more than one |
levy year and shall list each levy year for which the increased |
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limiting rate will be applicable. The additional tax shown for |
each levy year shall be the approximate dollar amount of the |
increase over the amount of the most recently completed |
extension at the time the submission of the proposition is |
initiated by the taxing district. The approximate amount of the |
additional taxes extendable shall be calculated (i) without |
regard to any property tax exemptions and (ii) based upon the |
percentage level of assessment prescribed for such property by |
statute or by ordinance of the county board in counties which |
classify property for purposes of taxation in accordance with |
Section 4 of Article IX of the Constitution. Paragraph (4) |
shall be included if the proposition concerns a limiting rate |
increase but shall not be included if the proposition concerns |
a new rate. Any notice required to be published in connection |
with the submission of the proposition shall also contain this |
supplemental information and shall not contain any other |
supplemental information regarding the proposition. Any error, |
miscalculation, or inaccuracy in computing any amount set forth |
on the ballot and in the notice that is not deliberate shall |
not invalidate or affect the validity of any proposition |
approved. Notice of the referendum shall be published and |
posted as otherwise required by law, and the submission of the |
proposition shall be initiated as provided by law. |
If a majority of all ballots cast on the proposition are in |
favor of the proposition, the following provisions shall be |
applicable to the extension of taxes for the taxing district: |
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(A) a new tax rate shall be first effective for the |
levy year in which the new rate is approved; |
(B) if the proposition provides for a new tax rate, the |
taxing district is authorized to levy a tax after the |
canvass of the results of the referendum by the election |
authority for the purposes for which the tax is authorized; |
(C) a limiting rate increase shall be first effective |
for the levy year in which the limiting rate increase is |
approved, provided that the taxing district may elect to |
have a limiting rate increase be effective for the levy |
year prior to the levy year in which the limiting rate |
increase is approved unless the extension of taxes for the |
prior levy year occurs 30 days or less after the canvass of |
the results of the referendum by the election authority in |
any county in which the taxing district is located; |
(D) in order for the limiting rate increase to be first |
effective for the levy year prior to the levy year of the |
referendum, the taxing district must certify its election |
to have the limiting rate increase be effective for the |
prior levy year to the clerk of each county in which the |
taxing district is located not more than 2 days after the |
date the results of the referendum are canvassed by the |
election authority; and |
(E) if the proposition provides for a limiting rate |
increase, the increase may be effective regardless of |
whether the proposition is approved before or after the |
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taxing district adopts or files its levy for any levy year.
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Rates
required to extend taxes on levies subject to a |
backdoor referendum in each
year there is a levy are not new |
rates or rate increases under this Section if
a
levy has been |
made for the fund in one or more of the preceding 3 levy
years. |
Changes made by this amendatory Act of 1997 to this Section in
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reference to rates required to extend taxes on levies subject |
to a backdoor
referendum in each year there is a levy are |
declarative of existing law and not
a new enactment. |
(b) Whenever other applicable law authorizes a taxing |
district
subject to the
limitation
with respect to its |
aggregate extension provided for in this Law to issue bonds
or |
other obligations either without referendum or subject to |
backdoor
referendum, the taxing district may elect for each |
separate bond issuance to
submit the question of the issuance |
of the bonds or obligations directly to the
voters of the |
taxing district, and if the referendum passes the taxing
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district is not required to comply with any backdoor referendum
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procedures or requirements set forth in the other applicable |
law. The
direct referendum shall be initiated by ordinance or |
resolution of the
governing body of the taxing district, and |
the question shall be certified
to the proper election |
authorities in accordance with the provisions of the
Election |
Code.
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(Source: P.A. 94-976, eff. 6-30-06.)
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Section 10. The Community Mental Health Act is amended by |
changing Section 5 as follows:
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(405 ILCS 20/5) (from Ch. 91 1/2, par. 305)
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Sec. 5. (a) When the governing body of a governmental unit |
passes a
resolution as provided in Section 4 asking that an |
annual tax may be
levied for the purpose of providing such |
mental health facilities and
services, including facilities |
and services for the person with a
developmental disability or |
a substance use disorder, in the community and so
instructs the |
clerk of the governmental unit such clerk shall certify the
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proposition to the proper election officials for submission at |
a regular
election in accordance with the general election law. |
The proposition shall be
in the following form:
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Shall............ (governmental
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unit) levy an annual tax of not to YES
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exceed .15% for the purpose of providing
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community mental health facilities and ---------------
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services including facilities and services
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for the person with a developmental NO
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disability or a substance use disorder?
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(b) If a majority of all the votes cast upon the |
proposition are for the
levy of such tax, the governing
body of |
such governmental unit shall
thereafter annually levy a tax not |
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to exceed the rate set forth in
Section 4. Thereafter, the |
governing body shall in the annual
appropriation bill |
appropriate from such funds such sum or sums of money
as may be |
deemed necessary, based upon the community mental health
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board's budget, the board's annual mental health report, and |
the local
mental health plan to defray necessary expenses and |
liabilities in
providing for such community mental health |
facilities and services.
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(c) If the governing body of a governmental unit levies a |
tax under Section 4 of this Act and the rate specified in the |
proposition under subsection (a) of this Section is less than |
0.15%, then the governing body of the governmental unit may, |
upon referendum approval, increase that rate to not more than |
0.15%. The governing body shall instruct the clerk of the |
governmental unit to certify the
proposition to the proper |
election officials for submission at a regular
election in |
accordance with the general election law. The proposition shall |
be
in the following form: |
"Shall the tax imposed by (governmental unit) for the |
purpose of providing community mental health facilities |
and services, including facilities and services for |
persons with a developmental disability or substance use |
disorder be increased to (not more than 0.15%)?" |
If a majority of all the votes cast upon the proposition |
are for the
increase of the tax, then the governing
body of the |
governmental unit may
thereafter annually levy a tax not to |