Public Act 103-0807
 
HB4179 EnrolledLRB103 34777 AWJ 64627 b

    AN ACT concerning local government.
 
    Be it enacted by the People of the State of Illinois, 
represented in the General Assembly:
 
    Section 5. The Emergency Services Districts Act is amended 
by changing Sections 2.5, 4, 11, 11.3, and 11.5 as follows:
 
    (70 ILCS 2005/2.5)
    Sec. 2.5. Rescue squad district continuance. A rescue 
squad district organized under this Act before January 1, 2024 
(the effective date of Public Act 103-134) this amendatory Act 
of the 103rd General Assembly may (i) continue to be named a 
rescue squad district or be renamed an emergency services 
district by ordinance of the board of trustees of the 
district, (ii) operate under the provisions of this Act as if 
it was they were organized as an emergency services district, 
and (iii) continue exercising taxing authority granted to it 
that was approved before January 1, 2024, and (iv) for a 
district in counties other than Cook County, DuPage County, 
Kane County, Lake County, McHenry County, or Will County, 
increase, by referendum, the tax rate authorized by its 
organizational proposition under Section 4 by up to an 
additional 0.20%. However, the aggregate tax authorized to be 
levied for any one year under Section 4, including the amount 
levied under the organizational proposition, shall not exceed 
0.20% of value for a district in Cook County, DuPage County, 
Kane County, Lake County, McHenry County, or Will County or 
0.40% of value for a district in counties other than Cook 
County, DuPage County, Kane County, Lake County, McHenry 
County, or Will County, as equalized or assessed by the 
Department of Revenue. The taxes authorized under this Section 
may be used for any purpose allowed under this Act, including, 
but not limited to, ambulance service. the effective date of 
this amendatory Act of the 103rd General Assembly and the 
taxes may be used for any purpose allowed under this Act.  
(Source: P.A. 103-134, eff. 1-1-24.)
 
    (70 ILCS 2005/4)  (from Ch. 85, par. 6854)
    Sec. 4. The determination of the court as to the necessity 
for the organization of the proposed emergency services 
district, together with the description of the boundaries of 
the district as fixed by the court, shall be entered of record 
in the court. Thereupon the court shall certify the question 
of the organization of the territory included within the 
boundaries fixed by it as an emergency services district to 
the proper election officials, who shall submit the question 
to the legal voters resident within the territory at an 
election to be held in the district. Notice of the referendum 
shall be given and the referendum conducted in the manner 
provided by the general election law. The notice of the 
election shall state the purpose of the referendum, describe 
the territory proposed to be organized as an emergency 
services district, and state the time of the election.
    The proposition shall be in substantially the following 
form:
--------------------------------------------------------

    Shall this territory (describing

it) be organized as The ...........               YES

Emergency Services

District and shall the

District be authorized to levy and     ----------------------

collect a property tax not to exceed

[0.20%/0.40%, as applicable] .20%

on the property situated in the                   NO

District?

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    The court shall cause a statement of the result to be 
entered of record in the court.
(Source: P.A. 103-134, eff. 1-1-24.)
 
    (70 ILCS 2005/11)
    Sec. 11. Property tax; fees. 
    (a) An emergency services district organized under this 
Act may levy and collect a general tax on the property situated 
in the district, but the aggregate amount of taxes levied for 
any one year under this Act shall not exceed the rate of 0.20% 
.20% of value for a district in Cook County, DuPage County, 
Kane County, Lake County, McHenry County, or Will County or 
0.80% of value for a district in counties other than Cook 
County, DuPage County, Kane County, Lake County, McHenry 
County, or Will County, as equalized or assessed by the 
Department of Revenue. For a district in a county other than 
Cook County, DuPage County, Kane County, Lake County, McHenry 
County, or Will County, no more than half of the rate (0.40%) 
may be authorized under paragraph (iv) of Section 2.5, Section 
4, or both and half of the rate (0.40%) under Section 11.5. The 
board of trustees shall determine and certify the amount to be 
levied and shall return the same to the county clerk. The 
limitation upon the tax rate may be increased or decreased 
under the referendum provisions of the General Revenue Law of 
Illinois.
    In case the district is located in more than one county, 
the board of trustees shall determine and certify the amount 
to be levied upon the taxable property lying in each county and 
return the same to the respective county clerks of the 
counties in which the amount is to be levied. In order to 
determine the amount to be levied upon the taxable property of 
that part of the district lying in each county, the board shall 
ascertain from the county clerk of the respective counties in 
which the district lies the last ascertained equalized value 
of the taxable property of the district lying in their 
respective counties, then shall ascertain the rate per cent 
required and shall, accordingly, apportion the whole amount to 
be raised between the several parts of the district so lying in 
the different counties. The tax provided for in this Section 
shall be levied at the same time and in the same manner as 
nearly as practicable as taxes are now levied for municipal 
purposes under the laws of this State.
    All general taxes under this Act, when collected, shall be 
paid over to the treasurer of the board of trustees, who is 
authorized to receive and receipt for the same.
    (b) An emergency services A rescue squad district 
organized under this Act may fix, charge, and collect fees for 
district rescue squad services and ambulance services within 
or outside of the rescue squad district not exceeding the 
reasonable cost of the service. 
(Source: P.A. 103-134, eff. 1-1-24; 103-174, eff. 6-30-23; 
revised 12-12-23.)
 
    (70 ILCS 2005/11.3)
    Sec. 11.3. Ambulance service.
    (a) The board of trustees may provide ambulance service to 
or from points within or without the district, contract with 
providers of ambulance service, combine with other units of 
local government for the purpose of providing ambulance 
service, and adopt rules and regulations relating to ambulance 
service within the board's jurisdiction.
    (b) The board of trustees may: 
        (1) contract with a private person, hospital, 
    corporation, or another governmental unit for the 
    provision and operation of ambulance service or subsidize 
    the ambulance service; 
        (2) limit the number of ambulance services by 
    referendum; 
        (3) within its jurisdiction, fix, charge, and collect 
    fees for ambulance service within or outside of the fire 
    protection district not exceeding the reasonable cost of 
    the service; and 
        (4) establish necessary regulations not inconsistent 
    with the statutes or regulations of the Department of 
    Public Health relating to ambulance service. 
    The board of trustees may limit the number of ambulances 
under paragraph (2) or establish regulations under paragraph 
(4) if a referendum under Section 11.5 has been approved. 
(Source: P.A. 103-134, eff. 1-1-24.)
 
    (70 ILCS 2005/11.5)
    Sec. 11.5. Ambulance service tax. Whenever the board of 
trustees of an emergency services district desires to levy a 
special tax to provide an ambulance service or support an 
existing ambulance service, it shall certify the question to 
the proper election officials, who shall submit that question 
at an election to the voters of the district. The result of the 
referendum shall be entered upon the records of the district. 
If a majority of the votes on the question are in favor of the 
question, the board of trustees may then levy a special tax at 
a rate not to exceed 0.40% of the value of all taxable property 
within the district as equalized or assessed by the Department 
of Revenue. The question shall be in substantially the 
following form:
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    Shall the ....

Emergency Services

District levy a special tax at a rate             YES

not to exceed 0.40% of the value of all

taxable property within the district        -----------------

as equalized or assessed by the

Department of Revenue for the purpose             NO

of providing or supporting an ambulance

service?

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    The A tax levied under Section 4 11 may be used for 
ambulance services as well as a tax levied under this Section. 
The aggregate percentage of all tax levies that a district may 
levy under this Act may not exceed the aggregate percentage 
limitation under Section 11. 
(Source: P.A. 103-134, eff. 1-1-24.)
 
    Section 99. Effective date. This Act takes effect upon 
becoming law.

Effective Date:  8/9/2024