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1 | 93RD GENERAL ASSEMBLY
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2 | CONFERENCE COMMITTEE REPORT
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3 | ON HOUSE BILL 599
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4 | ----------------------------------------------------------------- | ||||||
5 | -----------------------------------------------------------------
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6 | To the President of the Senate and the Speaker of the House | ||||||
7 | of
Representatives:
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8 | We, the conference committee appointed to consider the
| ||||||
9 | differences between the houses in relation to Senate Amendment | ||||||
10 | No. 1 to House Bill 599, recommend the following:
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11 | (1) that the Senate recede from Senate Amendment No. 1; and | ||||||
12 | (2) that House Bill 599 be amended by replacing everything | ||||||
13 | after the enacting clause with the following: | ||||||
14 | "Section 5. The Property Tax Code is amended by changing | ||||||
15 | Section 18-185 as follows: | ||||||
16 | (35 ILCS 200/18-185)
| ||||||
17 | Sec. 18-185. Short title; definitions. This Division 5 | ||||||
18 | may be cited as the
Property Tax Extension Limitation Law. As | ||||||
19 | used in this Division 5:
| ||||||
20 | "Consumer Price Index" means the Consumer Price Index for | ||||||
21 | All Urban
Consumers for all items published by the United | ||||||
22 | States Department of Labor.
| ||||||
23 | "Extension limitation" means (a) the lesser of 5% or the | ||||||
24 | percentage increase
in the Consumer Price Index during the | ||||||
25 | 12-month calendar year preceding the
levy year or (b) the rate | ||||||
26 | of increase approved by voters under Section 18-205.
| ||||||
27 | "Affected county" means a county of 3,000,000 or more | ||||||
28 | inhabitants or a
county contiguous to a county of 3,000,000 or | ||||||
29 | more inhabitants.
| ||||||
30 | "Taxing district" has the same meaning provided in Section | ||||||
31 | 1-150, except as
otherwise provided in this Section. For the | ||||||
32 | 1991 through 1994 levy years only,
"taxing district" includes |
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| |||||||
1 | only each non-home rule taxing district having the
majority of | ||||||
2 | its
1990 equalized assessed value within any county or counties | ||||||
3 | contiguous to a
county with 3,000,000 or more inhabitants. | ||||||
4 | Beginning with the 1995 levy
year, "taxing district" includes | ||||||
5 | only each non-home rule taxing district
subject to this Law | ||||||
6 | before the 1995 levy year and each non-home rule
taxing | ||||||
7 | district not subject to this Law before the 1995 levy year | ||||||
8 | having the
majority of its 1994 equalized assessed value in an | ||||||
9 | affected county or
counties. Beginning with the levy year in
| ||||||
10 | which this Law becomes applicable to a taxing district as
| ||||||
11 | provided in Section 18-213, "taxing district" also includes | ||||||
12 | those taxing
districts made subject to this Law as provided in | ||||||
13 | Section 18-213.
| ||||||
14 | "Aggregate extension" for taxing districts to which this | ||||||
15 | Law applied before
the 1995 levy year means the annual | ||||||
16 | corporate extension for the taxing
district and those special | ||||||
17 | purpose extensions that are made annually for
the taxing | ||||||
18 | district, excluding special purpose extensions: (a) made for | ||||||
19 | the
taxing district to pay interest or principal on general | ||||||
20 | obligation bonds
that were approved by referendum; (b) made for | ||||||
21 | any taxing district to pay
interest or principal on general | ||||||
22 | obligation bonds issued before October 1,
1991; (c) made for | ||||||
23 | any taxing district to pay interest or principal on bonds
| ||||||
24 | issued to refund or continue to refund those bonds issued | ||||||
25 | before October 1,
1991; (d)
made for any taxing district to pay | ||||||
26 | interest or principal on bonds
issued to refund or continue to | ||||||
27 | refund bonds issued after October 1, 1991 that
were approved by | ||||||
28 | referendum; (e)
made for any taxing district to pay interest
or | ||||||
29 | principal on revenue bonds issued before October 1, 1991 for | ||||||
30 | payment of
which a property tax levy or the full faith and | ||||||
31 | credit of the unit of local
government is pledged; however, a | ||||||
32 | tax for the payment of interest or principal
on those bonds | ||||||
33 | shall be made only after the governing body of the unit of | ||||||
34 | local
government finds that all other sources for payment are |
| |||||||
| |||||||
1 | insufficient to make
those payments; (f) made for payments | ||||||
2 | under a building commission lease when
the lease payments are | ||||||
3 | for the retirement of bonds issued by the commission
before | ||||||
4 | October 1, 1991, to pay for the building project; (g) made for | ||||||
5 | payments
due under installment contracts entered into before | ||||||
6 | October 1, 1991;
(h) made for payments of principal and | ||||||
7 | interest on bonds issued under the
Metropolitan Water | ||||||
8 | Reclamation District Act to finance construction projects
| ||||||
9 | initiated before October 1, 1991; (i) made for payments of | ||||||
10 | principal and
interest on limited bonds, as defined in Section | ||||||
11 | 3 of the Local Government Debt
Reform Act, in an amount not to | ||||||
12 | exceed the debt service extension base less
the amount in items | ||||||
13 | (b), (c), (e), and (h) of this definition for
non-referendum | ||||||
14 | obligations, except obligations initially issued pursuant to
| ||||||
15 | referendum; (j) made for payments of principal and interest on | ||||||
16 | bonds
issued under Section 15 of the Local Government Debt | ||||||
17 | Reform Act; (k)
made
by a school district that participates in | ||||||
18 | the Special Education District of
Lake County, created by | ||||||
19 | special education joint agreement under Section
10-22.31 of the | ||||||
20 | School Code, for payment of the school district's share of the
| ||||||
21 | amounts required to be contributed by the Special Education | ||||||
22 | District of Lake
County to the Illinois Municipal Retirement | ||||||
23 | Fund under Article 7 of the
Illinois Pension Code; the amount | ||||||
24 | of any extension under this item (k) shall be
certified by the | ||||||
25 | school district to the county clerk; and (l) made to fund
| ||||||
26 | expenses of providing joint recreational programs for the | ||||||
27 | handicapped under
Section 5-8 of
the
Park District Code or | ||||||
28 | Section 11-95-14 of the Illinois Municipal Code ; and (m) made | ||||||
29 | for contributions to a firefighter's pension fund created under | ||||||
30 | Article 4 of the Illinois Pension Code, to the extent of the | ||||||
31 | amount certified under item (5) of Section 4-134 of the | ||||||
32 | Illinois Pension Code .
| ||||||
33 | "Aggregate extension" for the taxing districts to which | ||||||
34 | this Law did not
apply before the 1995 levy year (except taxing |
| |||||||
| |||||||
1 | districts subject to this Law
in
accordance with Section | ||||||
2 | 18-213) means the annual corporate extension for the
taxing | ||||||
3 | district and those special purpose extensions that are made | ||||||
4 | annually for
the taxing district, excluding special purpose | ||||||
5 | extensions: (a) made for the
taxing district to pay interest or | ||||||
6 | principal on general obligation bonds that
were approved by | ||||||
7 | referendum; (b) made for any taxing district to pay interest
or | ||||||
8 | principal on general obligation bonds issued before March 1, | ||||||
9 | 1995; (c) made
for any taxing district to pay interest or | ||||||
10 | principal on bonds issued to refund
or continue to refund those | ||||||
11 | bonds issued before March 1, 1995; (d) made for any
taxing | ||||||
12 | district to pay interest or principal on bonds issued to refund | ||||||
13 | or
continue to refund bonds issued after March 1, 1995 that | ||||||
14 | were approved by
referendum; (e) made for any taxing district | ||||||
15 | to pay interest or principal on
revenue bonds issued before | ||||||
16 | March 1, 1995 for payment of which a property tax
levy or the | ||||||
17 | full faith and credit of the unit of local government is | ||||||
18 | pledged;
however, a tax for the payment of interest or | ||||||
19 | principal on those bonds shall be
made only after the governing | ||||||
20 | body of the unit of local government finds that
all other | ||||||
21 | sources for payment are insufficient to make those payments; | ||||||
22 | (f) made
for payments under a building commission lease when | ||||||
23 | the lease payments are for
the retirement of bonds issued by | ||||||
24 | the commission before March 1, 1995 to
pay for the building | ||||||
25 | project; (g) made for payments due under installment
contracts | ||||||
26 | entered into before March 1, 1995; (h) made for payments of
| ||||||
27 | principal and interest on bonds issued under the Metropolitan | ||||||
28 | Water Reclamation
District Act to finance construction | ||||||
29 | projects initiated before October 1,
1991; (i) made for | ||||||
30 | payments of principal and interest on limited bonds,
as defined | ||||||
31 | in Section 3 of the Local Government Debt Reform Act, in an | ||||||
32 | amount
not to exceed the debt service extension base less the | ||||||
33 | amount in items (b),
(c), and (e) of this definition for | ||||||
34 | non-referendum obligations, except
obligations initially |
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| |||||||
1 | issued pursuant to referendum and bonds described in
subsection | ||||||
2 | (h) of this definition; (j) made for payments of
principal and | ||||||
3 | interest on bonds issued under Section 15 of the Local | ||||||
4 | Government
Debt Reform Act; (k) made for payments of principal | ||||||
5 | and interest on bonds
authorized by Public Act 88-503 and | ||||||
6 | issued under Section 20a of the Chicago
Park District Act for | ||||||
7 | aquarium or
museum projects; (l) made for payments of principal | ||||||
8 | and interest on
bonds
authorized by Public Act 87-1191 or | ||||||
9 | 93-601
this amendatory Act of the 93rd General
Assembly and (i) | ||||||
10 | issued pursuant to Section 21.2 of the Cook County Forest
| ||||||
11 | Preserve District Act, (ii) issued under Section 42 of the Cook | ||||||
12 | County
Forest Preserve District Act for zoological park | ||||||
13 | projects, or (iii) issued
under Section 44.1 of the Cook County | ||||||
14 | Forest Preserve District Act for
botanical gardens projects; | ||||||
15 | (m) made
pursuant
to Section 34-53.5 of the School Code, | ||||||
16 | whether levied annually or not;
(n) made to fund expenses of | ||||||
17 | providing joint recreational programs for the
handicapped | ||||||
18 | under Section 5-8 of the Park
District Code or Section 11-95-14 | ||||||
19 | of the Illinois Municipal Code;
and (o) made by the
Chicago | ||||||
20 | Park
District for recreational programs for the handicapped | ||||||
21 | under subsection (c) of
Section
7.06 of the Chicago Park | ||||||
22 | District Act ; and (p) made for contributions to a firefighter's | ||||||
23 | pension fund created under Article 4 of the Illinois Pension | ||||||
24 | Code, to the extent of the amount certified under item (5) of | ||||||
25 | Section 4-134 of the Illinois Pension Code .
| ||||||
26 | "Aggregate extension" for all taxing districts to which | ||||||
27 | this Law applies in
accordance with Section 18-213, except for | ||||||
28 | those taxing districts subject to
paragraph (2) of subsection | ||||||
29 | (e) of Section 18-213, means the annual corporate
extension for | ||||||
30 | the
taxing district and those special purpose extensions that | ||||||
31 | are made annually for
the taxing district, excluding special | ||||||
32 | purpose extensions: (a) made for the
taxing district to pay | ||||||
33 | interest or principal on general obligation bonds that
were | ||||||
34 | approved by referendum; (b) made for any taxing district to pay |
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| |||||||
1 | interest
or principal on general obligation bonds issued before | ||||||
2 | the date on which the
referendum making this
Law applicable to | ||||||
3 | the taxing district is held; (c) made
for any taxing district | ||||||
4 | to pay interest or principal on bonds issued to refund
or | ||||||
5 | continue to refund those bonds issued before the date on which | ||||||
6 | the
referendum making this Law
applicable to the taxing | ||||||
7 | district is held;
(d) made for any
taxing district to pay | ||||||
8 | interest or principal on bonds issued to refund or
continue to | ||||||
9 | refund bonds issued after the date on which the referendum | ||||||
10 | making
this Law
applicable to the taxing district is held if | ||||||
11 | the bonds were approved by
referendum after the date on which | ||||||
12 | the referendum making this Law
applicable to the taxing | ||||||
13 | district is held; (e) made for any
taxing district to pay | ||||||
14 | interest or principal on
revenue bonds issued before the date | ||||||
15 | on which the referendum making this Law
applicable to the
| ||||||
16 | taxing district is held for payment of which a property tax
| ||||||
17 | levy or the full faith and credit of the unit of local | ||||||
18 | government is pledged;
however, a tax for the payment of | ||||||
19 | interest or principal on those bonds shall be
made only after | ||||||
20 | the governing body of the unit of local government finds that
| ||||||
21 | all other sources for payment are insufficient to make those | ||||||
22 | payments; (f) made
for payments under a building commission | ||||||
23 | lease when the lease payments are for
the retirement of bonds | ||||||
24 | issued by the commission before the date on which the
| ||||||
25 | referendum making this
Law applicable to the taxing district is | ||||||
26 | held to
pay for the building project; (g) made for payments due | ||||||
27 | under installment
contracts entered into before the date on | ||||||
28 | which the referendum making this Law
applicable to
the taxing | ||||||
29 | district is held;
(h) made for payments
of principal and | ||||||
30 | interest on limited bonds,
as defined in Section 3 of the Local | ||||||
31 | Government Debt Reform Act, in an amount
not to exceed the debt | ||||||
32 | service extension base less the amount in items (b),
(c), and | ||||||
33 | (e) of this definition for non-referendum obligations, except
| ||||||
34 | obligations initially issued pursuant to referendum; (i) made |
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| |||||||
1 | for payments
of
principal and interest on bonds issued under | ||||||
2 | Section 15 of the Local Government
Debt Reform Act;
(j)
made | ||||||
3 | for a qualified airport authority to pay interest or principal | ||||||
4 | on
general obligation bonds issued for the purpose of paying | ||||||
5 | obligations due
under, or financing airport facilities | ||||||
6 | required to be acquired, constructed,
installed or equipped | ||||||
7 | pursuant to, contracts entered into before March
1, 1996 (but | ||||||
8 | not including any amendments to such a contract taking effect | ||||||
9 | on
or after that date); and (k) made to fund expenses of | ||||||
10 | providing joint
recreational programs for the handicapped | ||||||
11 | under Section 5-8 of
the
Park District Code or Section 11-95-14 | ||||||
12 | of the Illinois Municipal Code ; and (l) made for contributions | ||||||
13 | to a firefighter's pension fund created under Article 4 of the | ||||||
14 | Illinois Pension Code, to the extent of the amount certified | ||||||
15 | under item (5) of Section 4-134 of the Illinois Pension Code .
| ||||||
16 | "Aggregate extension" for all taxing districts to which | ||||||
17 | this Law applies in
accordance with paragraph (2) of subsection | ||||||
18 | (e) of Section 18-213 means the
annual corporate extension for | ||||||
19 | the
taxing district and those special purpose extensions that | ||||||
20 | are made annually for
the taxing district, excluding special | ||||||
21 | purpose extensions: (a) made for the
taxing district to pay | ||||||
22 | interest or principal on general obligation bonds that
were | ||||||
23 | approved by referendum; (b) made for any taxing district to pay | ||||||
24 | interest
or principal on general obligation bonds issued before | ||||||
25 | the effective date of
this amendatory Act of 1997;
(c) made
for | ||||||
26 | any taxing district to pay interest or principal on bonds | ||||||
27 | issued to refund
or continue to refund those bonds issued | ||||||
28 | before the effective date
of this amendatory Act of 1997;
(d) | ||||||
29 | made for any
taxing district to pay interest or principal on | ||||||
30 | bonds issued to refund or
continue to refund bonds issued after | ||||||
31 | the effective date of this amendatory Act
of 1997 if the bonds | ||||||
32 | were approved by referendum after the effective date of
this | ||||||
33 | amendatory Act of 1997;
(e) made for any
taxing district to pay | ||||||
34 | interest or principal on
revenue bonds issued before the |
| |||||||
| |||||||
1 | effective date of this amendatory Act of 1997
for payment of | ||||||
2 | which a property tax
levy or the full faith and credit of the | ||||||
3 | unit of local government is pledged;
however, a tax for the | ||||||
4 | payment of interest or principal on those bonds shall be
made | ||||||
5 | only after the governing body of the unit of local government | ||||||
6 | finds that
all other sources for payment are insufficient to | ||||||
7 | make those payments; (f) made
for payments under a building | ||||||
8 | commission lease when the lease payments are for
the retirement | ||||||
9 | of bonds issued by the commission before the effective date
of | ||||||
10 | this amendatory Act of 1997
to
pay for the building project; | ||||||
11 | (g) made for payments due under installment
contracts entered | ||||||
12 | into before the effective date of this amendatory Act of
1997;
| ||||||
13 | (h) made for payments
of principal and interest on limited | ||||||
14 | bonds,
as defined in Section 3 of the Local Government Debt | ||||||
15 | Reform Act, in an amount
not to exceed the debt service | ||||||
16 | extension base less the amount in items (b),
(c), and (e) of | ||||||
17 | this definition for non-referendum obligations, except
| ||||||
18 | obligations initially issued pursuant to referendum; (i) made | ||||||
19 | for payments
of
principal and interest on bonds issued under | ||||||
20 | Section 15 of the Local Government
Debt Reform Act;
(j)
made | ||||||
21 | for a qualified airport authority to pay interest or principal | ||||||
22 | on
general obligation bonds issued for the purpose of paying | ||||||
23 | obligations due
under, or financing airport facilities | ||||||
24 | required to be acquired, constructed,
installed or equipped | ||||||
25 | pursuant to, contracts entered into before March
1, 1996 (but | ||||||
26 | not including any amendments to such a contract taking effect | ||||||
27 | on
or after that date); and (k) made to fund expenses of | ||||||
28 | providing joint
recreational programs for the handicapped | ||||||
29 | under Section 5-8 of
the
Park District Code or Section 11-95-14 | ||||||
30 | of the Illinois Municipal Code ; and (l) made for contributions | ||||||
31 | to a firefighter's pension fund created under Article 4 of the | ||||||
32 | Illinois Pension Code, to the extent of the amount certified | ||||||
33 | under item (5) of Section 4-134 of the Illinois Pension Code .
| ||||||
34 | "Debt service extension base" means an amount equal to that |
| |||||||
| |||||||
1 | portion of the
extension for a taxing district for the 1994 | ||||||
2 | levy year, or for those taxing
districts subject to this Law in | ||||||
3 | accordance with Section 18-213, except for
those subject to | ||||||
4 | paragraph (2) of subsection (e) of Section 18-213, for the
levy
| ||||||
5 | year in which the referendum making this Law applicable to the | ||||||
6 | taxing district
is held, or for those taxing districts subject | ||||||
7 | to this Law in accordance with
paragraph (2) of subsection (e) | ||||||
8 | of Section 18-213 for the 1996 levy year,
constituting an
| ||||||
9 | extension for payment of principal and interest on bonds issued | ||||||
10 | by the taxing
district without referendum, but not including | ||||||
11 | excluded non-referendum bonds. For park districts (i) that were | ||||||
12 | first
subject to this Law in 1991 or 1995 and (ii) whose | ||||||
13 | extension for the 1994 levy
year for the payment of principal | ||||||
14 | and interest on bonds issued by the park
district without | ||||||
15 | referendum (but not including excluded non-referendum bonds)
| ||||||
16 | was less than 51% of the amount for the 1991 levy year | ||||||
17 | constituting an
extension for payment of principal and interest | ||||||
18 | on bonds issued by the park
district without referendum (but | ||||||
19 | not including excluded non-referendum bonds),
"debt service | ||||||
20 | extension base" means an amount equal to that portion of the
| ||||||
21 | extension for the 1991 levy year constituting an extension for | ||||||
22 | payment of
principal and interest on bonds issued by the park | ||||||
23 | district without referendum
(but not including excluded | ||||||
24 | non-referendum bonds). The debt service extension
base may be | ||||||
25 | established or increased as provided under Section 18-212.
| ||||||
26 | "Excluded non-referendum bonds" means (i) bonds authorized by | ||||||
27 | Public
Act 88-503 and issued under Section 20a of the Chicago | ||||||
28 | Park District Act for
aquarium and museum projects; (ii) bonds | ||||||
29 | issued under Section 15 of the
Local Government Debt Reform | ||||||
30 | Act; or (iii) refunding obligations issued
to refund or to | ||||||
31 | continue to refund obligations initially issued pursuant to
| ||||||
32 | referendum.
| ||||||
33 | "Special purpose extensions" include, but are not limited | ||||||
34 | to, extensions
for levies made on an annual basis for |
| |||||||
| |||||||
1 | unemployment and workers'
compensation, self-insurance, | ||||||
2 | contributions to pension plans, and extensions
made pursuant to | ||||||
3 | Section 6-601 of the Illinois Highway Code for a road
| ||||||
4 | district's permanent road fund whether levied annually or not. | ||||||
5 | The
extension for a special service area is not included in the
| ||||||
6 | aggregate extension.
| ||||||
7 | "Aggregate extension base" means the taxing district's | ||||||
8 | last preceding
aggregate extension as adjusted under Sections | ||||||
9 | 18-215 through 18-230.
| ||||||
10 | "Levy year" has the same meaning as "year" under Section
| ||||||
11 | 1-155.
| ||||||
12 | "New property" means (i) the assessed value, after final | ||||||
13 | board of review or
board of appeals action, of new improvements | ||||||
14 | or additions to existing
improvements on any parcel of real | ||||||
15 | property that increase the assessed value of
that real property | ||||||
16 | during the levy year multiplied by the equalization factor
| ||||||
17 | issued by the Department under Section 17-30, (ii) the assessed | ||||||
18 | value, after
final board of review or board of appeals action, | ||||||
19 | of real property not exempt
from real estate taxation, which | ||||||
20 | real property was exempt from real estate
taxation for any | ||||||
21 | portion of the immediately preceding levy year, multiplied by
| ||||||
22 | the equalization factor issued by the Department under Section | ||||||
23 | 17-30, and
(iii) in counties that classify in accordance with | ||||||
24 | Section 4 of Article
IX of the
Illinois Constitution, an | ||||||
25 | incentive property's additional assessed value
resulting from | ||||||
26 | a
scheduled increase in the level of assessment as applied to | ||||||
27 | the first year
final board of
review market value.
In addition, | ||||||
28 | the county clerk in a county containing a population of
| ||||||
29 | 3,000,000 or more shall include in the 1997
recovered tax | ||||||
30 | increment value for any school district, any recovered tax
| ||||||
31 | increment value that was applicable to the 1995 tax year | ||||||
32 | calculations.
| ||||||
33 | "Qualified airport authority" means an airport authority | ||||||
34 | organized under
the Airport Authorities Act and located in a |
| |||||||
| |||||||
1 | county bordering on the State of
Wisconsin and having a | ||||||
2 | population in excess of 200,000 and not greater than
500,000.
| ||||||
3 | "Recovered tax increment value" means, except as otherwise | ||||||
4 | provided in this
paragraph, the amount of the current year's | ||||||
5 | equalized assessed value, in the
first year after a | ||||||
6 | municipality terminates
the designation of an area as a | ||||||
7 | redevelopment project area previously
established under the | ||||||
8 | Tax Increment Allocation Development Act in the Illinois
| ||||||
9 | Municipal Code, previously established under the Industrial | ||||||
10 | Jobs Recovery Law
in the Illinois Municipal Code, or previously | ||||||
11 | established under the Economic
Development Area Tax Increment | ||||||
12 | Allocation Act, of each taxable lot, block,
tract, or parcel of | ||||||
13 | real property in the redevelopment project area over and
above | ||||||
14 | the initial equalized assessed value of each property in the
| ||||||
15 | redevelopment project area.
For the taxes which are extended | ||||||
16 | for the 1997 levy year, the recovered tax
increment value for a | ||||||
17 | non-home rule taxing district that first became subject
to this | ||||||
18 | Law for the 1995 levy year because a majority of its 1994 | ||||||
19 | equalized
assessed value was in an affected county or counties | ||||||
20 | shall be increased if a
municipality terminated the designation | ||||||
21 | of an area in 1993 as a redevelopment
project area previously | ||||||
22 | established under the Tax Increment Allocation
Development Act | ||||||
23 | in the Illinois Municipal Code, previously established under
| ||||||
24 | the Industrial Jobs Recovery Law in the Illinois Municipal | ||||||
25 | Code, or previously
established under the Economic Development | ||||||
26 | Area Tax Increment Allocation Act,
by an amount equal to the | ||||||
27 | 1994 equalized assessed value of each taxable lot,
block, | ||||||
28 | tract, or parcel of real property in the redevelopment project | ||||||
29 | area over
and above the initial equalized assessed value of | ||||||
30 | each property in the
redevelopment project area.
In the first | ||||||
31 | year after a municipality
removes a taxable lot, block, tract, | ||||||
32 | or parcel of real property from a
redevelopment project area | ||||||
33 | established under the Tax Increment Allocation
Development Act | ||||||
34 | in the Illinois
Municipal Code, the Industrial Jobs Recovery |
| |||||||
| |||||||
1 | Law
in the Illinois Municipal Code, or the Economic
Development | ||||||
2 | Area Tax Increment Allocation Act, "recovered tax increment | ||||||
3 | value"
means the amount of the current year's equalized | ||||||
4 | assessed value of each taxable
lot, block, tract, or parcel of | ||||||
5 | real property removed from the redevelopment
project area over | ||||||
6 | and above the initial equalized assessed value of that real
| ||||||
7 | property before removal from the redevelopment project area.
| ||||||
8 | Except as otherwise provided in this Section, "limiting | ||||||
9 | rate" means a
fraction the numerator of which is the last
| ||||||
10 | preceding aggregate extension base times an amount equal to one | ||||||
11 | plus the
extension limitation defined in this Section and the | ||||||
12 | denominator of which
is the current year's equalized assessed | ||||||
13 | value of all real property in the
territory under the | ||||||
14 | jurisdiction of the taxing district during the prior
levy year. | ||||||
15 | For those taxing districts that reduced their aggregate
| ||||||
16 | extension for the last preceding levy year, the highest | ||||||
17 | aggregate extension
in any of the last 3 preceding levy years | ||||||
18 | shall be used for the purpose of
computing the limiting rate. | ||||||
19 | The denominator shall not include new
property. The denominator | ||||||
20 | shall not include the recovered tax increment
value.
| ||||||
21 | (Source: P.A. 92-547, eff. 6-13-02; 93-601, eff. 1-1-04; | ||||||
22 | 93-606, eff. 11-18-03; 93-612, eff. 11-18-03; revised | ||||||
23 | 12-10-03.)
| ||||||
24 | Section 10. The Illinois Pension Code is amended by | ||||||
25 | changing Sections 4-109.1, 4-109.2, 4-114, 4-118.1, and 4-134
| ||||||
26 | and adding Sections 4-108.4, 4-109.3, and 7-139.10 as follows: | ||||||
27 | (40 ILCS 5/4-108.4 new)
| ||||||
28 | Sec. 4-108.4. Transfer of creditable service from Article | ||||||
29 | 7 fund.
| ||||||
30 | (a) Any firefighter who was excluded
from participation in | ||||||
31 | an Article
4 fund because the firefighter earned credit for | ||||||
32 | that service under Article 7 of this Code and who is a |
| |||||||
| |||||||
1 | participant in the Illinois
Municipal Retirement
Fund may | ||||||
2 | become an active participant in that firefighter pension fund | ||||||
3 | by
making a
written application to the Board. Persons so | ||||||
4 | applying
shall begin
participation on the first day of the | ||||||
5 | month following the month in which the
application is
received | ||||||
6 | by the Board. An employee who makes application for
| ||||||
7 | participation
shall not be deemed ineligible to participate in | ||||||
8 | the firefighter pension fund
by reason of
having failed to | ||||||
9 | apply within the 3-month period specified in subsection (b) of
| ||||||
10 | Section 4-107.
| ||||||
11 | (b) A firefighter who was excluded
from participation in an | ||||||
12 | Article
4 fund because the firefighter earned credit for that | ||||||
13 | service under Article 7 of this Code and who is a participant | ||||||
14 | in the Illinois Municipal Retirement
Fund may also elect to | ||||||
15 | establish creditable service for
those periods of employment as | ||||||
16 | a firefighter during which he or she was excluded from
| ||||||
17 | participation in an
Article 4 fund by paying into the fund the | ||||||
18 | amount that
the person
would have contributed had deductions | ||||||
19 | from salary been made for this purpose at
the time the service | ||||||
20 | was rendered, together with interest thereon at 6% per
annum, | ||||||
21 | compounded annually, from the time the service was rendered | ||||||
22 | until the
date of payment, less any amounts transferred from | ||||||
23 | the Illinois Municipal
Retirement Fund under Section 7-139.10.
| ||||||
24 | (c) In no event shall pension credit for the same service | ||||||
25 | rendered by an
employee be accredited in more than one pension | ||||||
26 | fund or retirement system under this Code. If an employee | ||||||
27 | applies for service credit under subsection (b), then any | ||||||
28 | creditable
service time accumulated in the Illinois Municipal | ||||||
29 | Retirement Fund for the same
period must be transferred to the | ||||||
30 | Article 4 fund under Section 7-139.10.
| ||||||
31 | (40 ILCS 5/4-109.1) (from Ch. 108 1/2, par. 4-109.1)
| ||||||
32 | Sec. 4-109.1. Increase in pension.
| ||||||
33 | (a) Except as provided in subsection (e), the monthly |
| |||||||
| |||||||
1 | pension of a
firefighter who retires after July 1, 1971 and | ||||||
2 | prior to January 1, 1986, shall,
upon either the first of the | ||||||
3 | month following the first anniversary of the date
of retirement | ||||||
4 | if 60 years of age or over at retirement date, or upon the | ||||||
5 | first
day of the month following attainment of age 60 if it | ||||||
6 | occurs after the first
anniversary of retirement, be increased | ||||||
7 | by 2% of the originally granted monthly
pension and by an | ||||||
8 | additional 2% in each January thereafter. Effective January
| ||||||
9 | 1976, the rate of the annual increase shall be 3% of the | ||||||
10 | originally granted
monthly pension.
| ||||||
11 | (b) The monthly pension of a firefighter who retired
from | ||||||
12 | service with 20 or more years of service, on or before
July 1, | ||||||
13 | 1971, shall be increased, in January of the year
following the | ||||||
14 | year of attaining age 65 or in January
1972, if then over age | ||||||
15 | 65, by 2% of the originally granted monthly
pension, for each | ||||||
16 | year the firefighter received pension payments.
In each January | ||||||
17 | thereafter, he or she shall receive an additional
increase of | ||||||
18 | 2% of the original monthly pension. Effective
January 1976, the | ||||||
19 | rate of the annual increase shall be 3%.
| ||||||
20 | (c) The monthly pension of a firefighter who is receiving
a | ||||||
21 | disability pension under this Article shall be increased, in
| ||||||
22 | January of the year following the year the firefighter attains
| ||||||
23 | age 60, or in January 1974, if then over age 60, by 2% of the
| ||||||
24 | originally granted monthly pension for each
year he or she | ||||||
25 | received pension payments.
In each January thereafter, the | ||||||
26 | firefighter shall receive an additional
increase of 2% of the | ||||||
27 | original monthly pension. Effective January 1976,
the rate of | ||||||
28 | the annual increase shall be 3%.
| ||||||
29 | (c-1) On January 1, 1998, every child's disability benefit | ||||||
30 | payable on that
date under Section 4-110 or 4-110.1 shall be | ||||||
31 | increased by an amount equal to
1/12 of 3% of the amount of the | ||||||
32 | benefit, multiplied by the number of months for
which the | ||||||
33 | benefit has been payable. On each January 1 thereafter, every
| ||||||
34 | child's disability benefit payable under Section 4-110 or |
| |||||||
| |||||||
1 | 4-110.1 shall be
increased by 3% of the amount of the benefit | ||||||
2 | then being paid, including any
previous increases received | ||||||
3 | under this Article. These increases are not
subject to any | ||||||
4 | limitation on the maximum benefit amount included in Section
| ||||||
5 | 4-110 or 4-110.1.
| ||||||
6 | (c-2) On July 1, 2004, every pension payable to or on | ||||||
7 | behalf of a minor
or disabled surviving child that is payable | ||||||
8 | on that date under Section 4-114
shall be increased by an | ||||||
9 | amount equal to 1/12 of 3% of the amount of the
pension, | ||||||
10 | multiplied by the number of months for which the benefit has | ||||||
11 | been
payable. On July 1, 2005, July 1, 2006, July 1, 2007, and | ||||||
12 | July 1, 2008, every pension payable to or on behalf
of a minor | ||||||
13 | or disabled surviving child that is payable under Section 4-114
| ||||||
14 | shall be increased by 3% of the amount of the pension then | ||||||
15 | being paid,
including any previous increases received under | ||||||
16 | this Article. These increases
are not subject to any limitation | ||||||
17 | on the maximum benefit amount included in
Section 4-114.
| ||||||
18 | (d) The monthly pension of a firefighter who retires after | ||||||
19 | January 1,
1986, shall, upon either the first of the month | ||||||
20 | following the first
anniversary of the date of retirement if 55 | ||||||
21 | years of age or over, or
upon the first day of the month | ||||||
22 | following attainment of
age 55 if it occurs after the first | ||||||
23 | anniversary of retirement, be increased
by 1/12 of 3% of the | ||||||
24 | originally granted monthly pension for each full
month that has | ||||||
25 | elapsed since the pension began, and by an
additional 3% in | ||||||
26 | each January thereafter.
| ||||||
27 | The changes made to this subsection (d) by this amendatory | ||||||
28 | Act of the 91st
General Assembly apply to all initial increases | ||||||
29 | that become payable under this
subsection on or after January | ||||||
30 | 1, 1999. All initial increases that became
payable under this | ||||||
31 | subsection on or after January 1, 1999 and before the
effective | ||||||
32 | date of this amendatory Act shall be recalculated and the | ||||||
33 | additional
amount accruing for that period, if any, shall be | ||||||
34 | payable to the pensioner in a
lump sum.
|
| |||||||
| |||||||
1 | (e) Notwithstanding the provisions of subsection (a), upon | ||||||
2 | the
first day of the month following (1) the first anniversary | ||||||
3 | of the date of
retirement, or (2) the attainment of age 55, or | ||||||
4 | (3) July 1, 1987, whichever
occurs latest, the monthly pension | ||||||
5 | of a firefighter who retired on or after
January 1, 1977 and on | ||||||
6 | or before January 1, 1986 and did not receive an
increase under | ||||||
7 | subsection (a) before July 1, 1987,
shall be increased by 3% of | ||||||
8 | the originally granted monthly pension for
each full year that | ||||||
9 | has elapsed since the pension began, and by an
additional 3% in | ||||||
10 | each January thereafter. The increases provided under
this | ||||||
11 | subsection are in lieu of the increases provided in subsection | ||||||
12 | (a).
| ||||||
13 | (Source: P.A. 90-32, eff. 6-27-97; 91-466, eff. 8-6-99.)
| ||||||
14 | (40 ILCS 5/4-109.2) (from Ch. 108 1/2, par. 4-109.2)
| ||||||
15 | Sec. 4-109.2. Minimum pension.
| ||||||
16 | (a) Beginning January 1, 1984, the minimum
disability | ||||||
17 | pension granted under Section 4-110 or 4-111, the minimum
| ||||||
18 | surviving spouse's pension, and the minimum retirement pension
| ||||||
19 | granted to a firefighter with 20 or more years of creditable | ||||||
20 | service,
shall be $300 per month, without regard to whether the | ||||||
21 | death, disability
or retirement of the firefighter occurred | ||||||
22 | prior to that date.
| ||||||
23 | Beginning July 1, 1987, the minimum retirement pension | ||||||
24 | payable to a
firefighter with 20 or more years of creditable | ||||||
25 | service, the minimum
disability pension payable under Section | ||||||
26 | 4-110 or 4-111, and the minimum
surviving spouse's pension | ||||||
27 | shall be $400 per month, without regard to
whether the death, | ||||||
28 | retirement or disability of the firefighter occurred
prior to | ||||||
29 | that date.
| ||||||
30 | Beginning July 1, 1993, the minimum retirement pension | ||||||
31 | payable to a
firefighter with 20 or more years of creditable | ||||||
32 | service and the minimum
surviving spouse's pension shall be | ||||||
33 | $475 per month, without regard to
whether the firefighter was |
| |||||||
| |||||||
1 | in service on or after the effective date of
this amendatory | ||||||
2 | Act of 1993.
| ||||||
3 | (b) Beginning January 1, 1999, the minimum retirement | ||||||
4 | pension payable
to a firefighter with 20 or more years of | ||||||
5 | creditable service, the minimum
disability pension payable | ||||||
6 | under Section 4-110, 4-110.1, or 4-111, and the
minimum | ||||||
7 | surviving spouse's pension shall be $600 per month, without | ||||||
8 | regard to
whether the firefighter was in service on or after | ||||||
9 | the effective date of this
amendatory Act of the 91st General | ||||||
10 | Assembly.
| ||||||
11 | In the case of a pensioner whose pension began before the | ||||||
12 | effective date
of this amendatory Act and is subject to | ||||||
13 | increase under this subsection (b),
the pensioner shall be | ||||||
14 | entitled to a lump sum payment of the amount of that
increase | ||||||
15 | accruing from January 1, 1999 (or the date the pension began, | ||||||
16 | if
later) to the effective date of this amendatory Act.
| ||||||
17 | (c) Beginning January 1, 2000, the minimum retirement | ||||||
18 | pension payable
to a firefighter with 20 or more years of | ||||||
19 | creditable service, the minimum
disability pension payable | ||||||
20 | under Section 4-110, 4-110.1, or 4-111, and the
minimum | ||||||
21 | surviving spouse's pension shall be $800 per month, without | ||||||
22 | regard to
whether the firefighter was in service on or after | ||||||
23 | the effective date of this
amendatory Act of the 91st General | ||||||
24 | Assembly.
| ||||||
25 | (d) Beginning January 1, 2001, the minimum retirement | ||||||
26 | pension payable
to a firefighter with 20 or more years of | ||||||
27 | creditable service, the minimum
disability pension payable | ||||||
28 | under Section 4-110, 4-110.1, or 4-111, and the
minimum | ||||||
29 | surviving spouse's pension shall be $1000 per month, without | ||||||
30 | regard to
whether the firefighter was in service on or after | ||||||
31 | the effective date of this
amendatory Act of the 91st General | ||||||
32 | Assembly.
| ||||||
33 | (e) Beginning July 1, 2004, the minimum retirement pension | ||||||
34 | payable
to a firefighter with 20 or more years of creditable |
| |||||||
| |||||||
1 | service, the minimum
disability pension payable under Section | ||||||
2 | 4-110, 4-110.1, or 4-111, and the
minimum surviving spouse's | ||||||
3 | pension shall be $1030 per month, without regard to
whether the | ||||||
4 | firefighter was in service on or after the effective date of | ||||||
5 | this
amendatory Act of the 93rd General Assembly.
| ||||||
6 | (f) Beginning July 1, 2005, the minimum retirement pension | ||||||
7 | payable
to a firefighter with 20 or more years of creditable | ||||||
8 | service, the minimum
disability pension payable under Section | ||||||
9 | 4-110, 4-110.1, or 4-111, and the
minimum surviving spouse's | ||||||
10 | pension shall be $1060.90 per month, without regard
to whether | ||||||
11 | the firefighter was in service on or after the effective date | ||||||
12 | of
this amendatory Act of the 93rd General Assembly.
| ||||||
13 | (g) Beginning July 1, 2006, the minimum retirement pension | ||||||
14 | payable
to a firefighter with 20 or more years of creditable | ||||||
15 | service, the minimum
disability pension payable under Section | ||||||
16 | 4-110, 4-110.1, or 4-111, and the
minimum surviving spouse's | ||||||
17 | pension shall be $1092.73 per month, without regard
to whether | ||||||
18 | the firefighter was in service on or after the effective date | ||||||
19 | of
this amendatory Act of the 93rd General Assembly.
| ||||||
20 | (h) Beginning July 1, 2007, the minimum retirement pension | ||||||
21 | payable
to a firefighter with 20 or more years of creditable | ||||||
22 | service, the minimum
disability pension payable under Section | ||||||
23 | 4-110, 4-110.1, or 4-111, and the
minimum surviving spouse's | ||||||
24 | pension shall be $1125.51 per month, without regard
to whether | ||||||
25 | the firefighter was in service on or after the effective date | ||||||
26 | of
this amendatory Act of the 93rd General Assembly.
| ||||||
27 | (i) Beginning July 1, 2008, the minimum retirement pension | ||||||
28 | payable
to a firefighter with 20 or more years of creditable | ||||||
29 | service, the minimum
disability pension payable under Section | ||||||
30 | 4-110, 4-110.1, or 4-111, and the
minimum surviving spouse's | ||||||
31 | pension shall be $1159.27 per month, without regard
to whether | ||||||
32 | the firefighter was in service on or after the effective date | ||||||
33 | of
this amendatory Act of the 93rd General Assembly.
| ||||||
34 | (Source: P.A. 91-466, eff. 8-6-99.)
|
| |||||||
| |||||||
1 | (40 ILCS 5/4-109.3 new)
| ||||||
2 | Sec. 4-109.3. Employee creditable service.
| ||||||
3 | (a) As used in this Section:
| ||||||
4 | "Final monthly salary" means the monthly salary attached to | ||||||
5 | the rank held by
the firefighter at the time of his or her last | ||||||
6 | withdrawal from service under a
particular pension fund.
| ||||||
7 | "Last pension fund" means the pension fund in which the | ||||||
8 | firefighter was
participating at the time of his or her last | ||||||
9 | withdrawal from service.
| ||||||
10 | (b) The benefits provided under this Section are available | ||||||
11 | only to a
firefighter who:
| ||||||
12 | (1) is a firefighter at the time of withdrawal from the | ||||||
13 | last
pension fund and for at least the final 3 years of | ||||||
14 | employment prior to that
withdrawal;
| ||||||
15 | (2) has established service credit with at least one | ||||||
16 | pension fund
established under this Article other than the | ||||||
17 | last pension fund;
| ||||||
18 | (3) has a total of at least 20 years of service under | ||||||
19 | the various
pension funds established under this Article | ||||||
20 | and has attained age 50; and
| ||||||
21 | (4) is in service on or after the effective date of | ||||||
22 | this amendatory Act of
the 93rd General Assembly.
| ||||||
23 | (c) A firefighter who is eligible for benefits under this | ||||||
24 | Section may elect
to receive a retirement pension from each | ||||||
25 | pension fund under this Article in
which the firefighter has at | ||||||
26 | least one year of service credit but has not received a refund | ||||||
27 | under Section 4-116 (unless the firefighter repays that refund | ||||||
28 | under subsection (g)) or subsection (c) of Section 4-118.1, by | ||||||
29 | applying in
writing and paying the contribution required under | ||||||
30 | subsection (i).
| ||||||
31 | (d) From each such pension fund other than the last pension | ||||||
32 | fund, in lieu
of any retirement pension otherwise payable under | ||||||
33 | this Article, a firefighter
to whom this Section applies may | ||||||
34 | elect to receive a monthly pension of 1/12th
of 2.5% of his or |
| |||||||
| |||||||
1 | her final monthly salary under that fund for each month of
| ||||||
2 | service in that fund, subject to a maximum of 75% of that final | ||||||
3 | monthly salary.
| ||||||
4 | (e) From the last pension fund, in lieu of any retirement | ||||||
5 | pension otherwise
payable under this Article, a firefighter to | ||||||
6 | whom this Section applies may
elect to receive a monthly | ||||||
7 | pension calculated as follows:
| ||||||
8 | The last pension fund shall calculate the retirement | ||||||
9 | pension that
would be payable to the firefighter under | ||||||
10 | subsection (a) of Section 4-109 as if he
or she had
| ||||||
11 | participated in that last pension fund during his or her entire | ||||||
12 | period of
service under all pension funds established under | ||||||
13 | this Article (excluding any period of service for which the | ||||||
14 | firefighter has received a refund under Section 4-116, unless | ||||||
15 | the firefighter repays that refund under subsection (g), or for | ||||||
16 | which the firefighter has received a refund under subsection | ||||||
17 | (c) of Section 4-118.1).
From this hypothetical pension there | ||||||
18 | shall be subtracted the original amounts
of the retirement | ||||||
19 | pensions payable to the firefighter by all other pension
funds | ||||||
20 | under subsection (d). The remainder is the retirement pension | ||||||
21 | payable
to the firefighter by the last pension fund under this | ||||||
22 | subsection (e).
| ||||||
23 | (f) Pensions elected under this Section shall be subject to | ||||||
24 | increases as
provided in subsection (d) of Section 4-109.1.
| ||||||
25 | (g) A current firefighter may reinstate creditable service | ||||||
26 | in a
pension fund established under this Article that was | ||||||
27 | terminated upon receipt of
a refund, by payment to that pension | ||||||
28 | fund of the amount of the refund together
with interest thereon | ||||||
29 | at the rate of 6% per year, compounded annually, from the
date | ||||||
30 | of the refund to the date of payment. A repayment of a refund | ||||||
31 | under this
Section may be made in equal installments over a | ||||||
32 | period of up to 10 years, but
must be paid in full prior to | ||||||
33 | retirement.
| ||||||
34 | (h) As a condition of being hired to a position as a |
| |||||||
| |||||||
1 | firefighter on or after the effective date of this amendatory | ||||||
2 | Act of the
93rd General Assembly, a firefighter must notify
the | ||||||
3 | new employer, all of his or her previous employers under this | ||||||
4 | Article, and
the Public Pension Division of the Department of | ||||||
5 | Insurance, within one year of
being hired, of all periods of | ||||||
6 | service of at
least one year under a pension fund established | ||||||
7 | under this Article.
| ||||||
8 | (i) In order to receive a pension under this Section or an | ||||||
9 | occupational disease disability pension for which he or she | ||||||
10 | becomes eligible due to the application of subsection (m) of | ||||||
11 | this Section, a firefighter must
pay to each pension fund from | ||||||
12 | which he or she has elected to receive a pension under this | ||||||
13 | Section a contribution equal to 1/12th of 1% of
monthly salary | ||||||
14 | for each month of service credit that the firefighter has in
| ||||||
15 | that fund (other than service credit for which the firefighter | ||||||
16 | has already
paid the additional contribution required under | ||||||
17 | subsection (c) of Section
4-118.1), together with interest | ||||||
18 | thereon at the rate of 6% per annum, compounded
annually, from | ||||||
19 | the time the service was rendered to the date of payment.
| ||||||
20 | (j) A retired firefighter who is receiving pension payments | ||||||
21 | under Section 4-109 may reenter active service under this | ||||||
22 | Article. Subject to the provisions of Section 4-117, the | ||||||
23 | firefighter may receive credit for service performed after the | ||||||
24 | reentry if the firefighter (1) applies to receive credit for | ||||||
25 | that service, (2) suspends his or her pensions under this | ||||||
26 | Section,
and (3) makes the contributions required under | ||||||
27 | subsection (i).
| ||||||
28 | (k) A firefighter who is newly hired or promoted to a | ||||||
29 | position as a
firefighter shall not be denied participation in | ||||||
30 | a fund under this Article
based on his or her age. | ||||||
31 | (l) If a firefighter who elects to make contributions under | ||||||
32 | subsection (c) of Section 4-118.1 for the pension benefits | ||||||
33 | provided under this Section becomes entitled to a disability | ||||||
34 | pension under Section 4-110, the last pension fund is |
| |||||||
| |||||||
1 | responsible to pay that disability pension and the amount of | ||||||
2 | that disability pension shall be based only on the | ||||||
3 | firefighter's service with the last pension fund. | ||||||
4 | (m) Notwithstanding any provision in Section 4-110.1 to the | ||||||
5 | contrary, if a firefighter who elects to make contributions | ||||||
6 | under subsection (c) of Section 4-118.1 for the pension | ||||||
7 | benefits provided under this Section becomes entitled to an | ||||||
8 | occupational disease disability pension under Section 4-110.1, | ||||||
9 | each pension fund to which the firefighter has made | ||||||
10 | contributions under subsection (c) of Section 4-118.1 must pay | ||||||
11 | a portion of that occupational disease disability pension equal | ||||||
12 | to the proportion that the firefighter's service credit with | ||||||
13 | that pension fund for which the contributions under subsection | ||||||
14 | (c) of Section 4-118.1 have been made bears to the | ||||||
15 | firefighter's total service credit with all of the pension | ||||||
16 | funds for which the contributions under subsection (c) of | ||||||
17 | Section 4-118.1 have been made. A firefighter who has made | ||||||
18 | contributions under subsection (c) of Section 4-118.1 for at | ||||||
19 | least 5 years of creditable service shall be deemed to have met | ||||||
20 | the 5-year creditable service requirement under Section | ||||||
21 | 4-110.1, regardless of whether the firefighter has 5 years of | ||||||
22 | creditable service with the last pension fund | ||||||
23 | (n) If a firefighter who elects to make contributions under | ||||||
24 | subsection (c) of Section 4-118.1 for the pension benefits | ||||||
25 | provided under this Section becomes entitled to a disability | ||||||
26 | pension under Section 4-111, the last pension fund is | ||||||
27 | responsible to pay that disability pension, provided that the | ||||||
28 | firefighter has at least 7 years of creditable service with the | ||||||
29 | last pension fund.
| ||||||
30 | (40 ILCS 5/4-114) (from Ch. 108 1/2, par. 4-114)
| ||||||
31 | Sec. 4-114. Pension to survivors. If a firefighter who is | ||||||
32 | not receiving a
disability pension under Section 4-110 or | ||||||
33 | 4-110.1 dies (1) as a result of any
illness or accident, or (2) |
| |||||||
| |||||||
1 | from any cause while in receipt of a disability
pension under | ||||||
2 | this Article, or (3) during retirement after 20 years service, | ||||||
3 | or
(4) while vested for or in receipt of a pension payable | ||||||
4 | under subsection (b)
of Section 4-109, or (5) while a deferred | ||||||
5 | pensioner, having made all required
contributions, a pension | ||||||
6 | shall be paid to his or her survivors, based on the
monthly | ||||||
7 | salary attached to the firefighter's rank on the last day of | ||||||
8 | service
in the fire department, as follows:
| ||||||
9 | (a) To the surviving spouse, a monthly pension of
40% of | ||||||
10 | the monthly salary, and to the guardian of any minor child or
| ||||||
11 | children including a child which has been conceived but not yet | ||||||
12 | born, 12%
of such monthly salary for each such child until | ||||||
13 | attainment of age 18 or
until the child's marriage, whichever | ||||||
14 | occurs first. Beginning July 1,
1993, the monthly pension to | ||||||
15 | the surviving spouse shall be 54% of the
monthly salary for all | ||||||
16 | persons receiving a surviving spouse pension under
this | ||||||
17 | Article, regardless of whether the deceased firefighter was in | ||||||
18 | service
on or after the effective date of this amendatory Act | ||||||
19 | of 1993.
| ||||||
20 | Beginning July 1, 2004, the total monthly pension payable | ||||||
21 | under
this paragraph (a) to the surviving spouse of a | ||||||
22 | firefighter who died while
receiving a retirement pension, | ||||||
23 | including any amount payable on account of
children, shall be | ||||||
24 | no less than 100% of the monthly retirement pension that
the | ||||||
25 | deceased firefighter was receiving at the time of death, | ||||||
26 | including any
increases under Section 4-109.1. This minimum | ||||||
27 | applies to all such surviving
spouses who are eligible to | ||||||
28 | receive a surviving spouse pension, regardless of
whether the | ||||||
29 | deceased firefighter was in service on or after the effective | ||||||
30 | date
of this amendatory Act of the 93rd General Assembly, and | ||||||
31 | notwithstanding any
limitation on maximum pension under | ||||||
32 | paragraph (d) or any other provision of
this Article.
| ||||||
33 | The pension to the surviving spouse shall terminate in the | ||||||
34 | event of the
surviving spouse's remarriage prior to July 1, |
| |||||||
| |||||||
1 | 1993; remarriage on or after
that date does not affect the | ||||||
2 | surviving spouse's pension, regardless of
whether the deceased | ||||||
3 | firefighter was in service on or after the effective
date of | ||||||
4 | this amendatory Act of 1993.
| ||||||
5 | The surviving spouse's pension shall be subject to the | ||||||
6 | minimum established
in Section 4-109.2.
| ||||||
7 | (b) Upon the death of the surviving spouse leaving one or | ||||||
8 | more minor
children, to the duly appointed guardian of each | ||||||
9 | such child, for support
and maintenance of each such child | ||||||
10 | until the child reaches age 18 or
marries, whichever occurs | ||||||
11 | first, a monthly pension of 20% of the monthly
salary.
| ||||||
12 | (c) If a deceased firefighter leaves no surviving spouse or | ||||||
13 | unmarried
minor children under age 18, but leaves a dependent | ||||||
14 | father or mother, to
each dependent parent a monthly pension of | ||||||
15 | 18% of the monthly salary. To
qualify for the pension, a | ||||||
16 | dependent parent must furnish satisfactory proof
that the | ||||||
17 | deceased firefighter was at the time of his or her death the | ||||||
18 | sole
supporter of the parent or that the parent was the | ||||||
19 | deceased's dependent for
federal income tax purposes.
| ||||||
20 | (d) The total pension provided under paragraphs (a), (b) | ||||||
21 | and (c) of this
Section shall not exceed 75% of the monthly | ||||||
22 | salary of the deceased firefighter
(1) when paid to the | ||||||
23 | survivor of a firefighter who has attained 20 or more
years of | ||||||
24 | service credit and who receives or is eligible to receive a | ||||||
25 | retirement
pension under this Article, or (2) when paid to the | ||||||
26 | survivor of a firefighter
who dies as a result of illness or | ||||||
27 | accident, or (3) when paid to the survivor
of a firefighter who | ||||||
28 | dies from any cause while in receipt of a disability
pension | ||||||
29 | under this Article, or (4) when paid to the survivor of a | ||||||
30 | deferred
pensioner. For all other survivors of deceased | ||||||
31 | firefighters, the total pension
provided under paragraphs (a), | ||||||
32 | (b) and (c) of this Section shall not exceed 50%
of the | ||||||
33 | retirement annuity the firefighter would have received on the | ||||||
34 | date of
death.
|
| |||||||
| |||||||
1 | The maximum pension limitations in this paragraph (d) do | ||||||
2 | not control
over any contrary provision of this Article | ||||||
3 | explicitly establishing a minimum
amount of pension or granting | ||||||
4 | a one-time or annual increase in pension.
| ||||||
5 | (e) If a firefighter leaves no eligible survivors under | ||||||
6 | paragraphs (a),
(b) and (c), the board shall refund to the | ||||||
7 | firefighter's estate the amount
of his or her accumulated | ||||||
8 | contributions, less the amount of pension
payments, if any, | ||||||
9 | made to the firefighter while living.
| ||||||
10 | (f) An adopted child is eligible for the pension provided | ||||||
11 | under
paragraph (a) if the child was adopted before the | ||||||
12 | firefighter attained age 50.
| ||||||
13 | (g) If a judgment of dissolution of marriage between a | ||||||
14 | firefighter and
spouse is judicially set aside subsequent to | ||||||
15 | the firefighter's death, the
surviving spouse is eligible for | ||||||
16 | the pension provided in paragraph (a) only
if the judicial | ||||||
17 | proceedings are filed within 2 years after the date of the
| ||||||
18 | dissolution of marriage and within one year after the | ||||||
19 | firefighter's death and
the board is made a party to the | ||||||
20 | proceedings. In such case the pension shall be
payable only | ||||||
21 | from the date of the court's order setting aside the judgment | ||||||
22 | of
dissolution of marriage.
| ||||||
23 | (h) Benefits payable on account of a child under this | ||||||
24 | Section shall
not be reduced or terminated by reason of the | ||||||
25 | child's attainment of age 18
if he or she is then dependent by | ||||||
26 | reason of a physical or mental disability
but shall continue to | ||||||
27 | be paid as long as such dependency continues.
Individuals over | ||||||
28 | the age of 18 and adjudged as a disabled person pursuant
to | ||||||
29 | Article XIa of the Probate Act of 1975, except for persons | ||||||
30 | receiving
benefits under Article III of the Illinois Public Aid | ||||||
31 | Code, shall be
eligible to receive benefits under this Act.
| ||||||
32 | (i) Beginning January 1, 2000, the pension of the surviving | ||||||
33 | spouse of
a firefighter who dies on or after January 1, 1994 as | ||||||
34 | a result of sickness,
accident, or injury incurred in or |
| |||||||
| |||||||
1 | resulting from the performance of an act of
duty or from the | ||||||
2 | cumulative effects of acts of duty shall not be less than 100%
| ||||||
3 | of the salary attached to the rank held by the deceased | ||||||
4 | firefighter on the last
day of service, notwithstanding | ||||||
5 | subsection (d) or any other provision of
this Article.
| ||||||
6 | (j) Beginning July 1, 2004, the pension of the surviving | ||||||
7 | spouse of
a firefighter who dies on or after January 1, 1988 as | ||||||
8 | a result of sickness,
accident, or injury incurred in or | ||||||
9 | resulting from the performance of an act of
duty or from the | ||||||
10 | cumulative effects of acts of duty shall not be less than 100%
| ||||||
11 | of the salary attached to the rank held by the deceased | ||||||
12 | firefighter on the last
day of service, notwithstanding | ||||||
13 | subsection (d) or any other provision of
this Article.
| ||||||
14 | (Source: P.A. 91-466, eff. 8-6-99.)
| ||||||
15 | (40 ILCS 5/4-118.1) (from Ch. 108 1/2, par. 4-118.1)
| ||||||
16 | Sec. 4-118.1. Contributions by firefighters.
| ||||||
17 | (a) Beginning January 1, 1976 and until the effective date | ||||||
18 | of this
amendatory Act of the 91st General Assembly, each | ||||||
19 | firefighter shall contribute
to the pension fund 6 3/4% of | ||||||
20 | salary towards the cost of his or her pension.
Beginning on the | ||||||
21 | effective date of this amendatory Act of the 91st General
| ||||||
22 | Assembly, each firefighter shall contribute to the pension fund | ||||||
23 | 6.955% of
salary towards the cost of his or her pension.
| ||||||
24 | (b) In addition, beginning January 1, 1976, each | ||||||
25 | firefighter shall
contribute 1% of salary toward the cost of | ||||||
26 | the increase in pension provided in
Section 4-109.1; beginning | ||||||
27 | January 1, 1987, such contribution shall be 1.5% of
salary ; | ||||||
28 | beginning July 1, 2004, the contribution shall be 2.5% of | ||||||
29 | salary. .
| ||||||
30 | (c) Beginning on the effective date of this amendatory Act | ||||||
31 | of the 93rd
General Assembly, each firefighter who elects to | ||||||
32 | receive a pension under
Section 4-109.3 and who has | ||||||
33 | participated in
at least one other pension fund under this |
| |||||||
| |||||||
1 | Article for a period of at
least one year shall contribute an | ||||||
2 | additional 1.0% of salary toward the
cost of the increase in | ||||||
3 | pensions provided in Section 4-109.3. | ||||||
4 | In the event that
a firefighter does not elect to receive a | ||||||
5 | retirement pension
provided under Section 4-109.3 from one or | ||||||
6 | more of the pension funds in which the firefighter has credit, | ||||||
7 | he or she shall, upon withdrawal from
the last pension fund as | ||||||
8 | defined in Section 4-109.3, be entitled to receive,
from each | ||||||
9 | such fund to which he or she has paid additional contributions | ||||||
10 | under
this subsection (c) and from which he or she does not | ||||||
11 | receive a refund under Section 4-116, a refund of those | ||||||
12 | contributions without interest. | ||||||
13 | A refund of total contributions to a particular firefighter | ||||||
14 | pension fund under Section 4-116 shall include any refund of | ||||||
15 | additional contributions paid to that fund under this | ||||||
16 | subsection (c), but a firefighter who accepts a refund from a | ||||||
17 | pension fund under Section 4-116 is thereafter
ineligible to | ||||||
18 | receive a pension provided under Section 4-109.3 from that | ||||||
19 | fund. A firefighter who meets the eligibility requirements of | ||||||
20 | Section 4-109.3 may receive a pension under Section 4-109.3 | ||||||
21 | from any pension fund from which the firefighter has not | ||||||
22 | received a refund under Section 4-116 or under this subsection | ||||||
23 | (c).
| ||||||
24 | (d) "Salary" means the annual salary, including longevity, | ||||||
25 | attached
to the firefighter's rank, as established by the | ||||||
26 | municipality appropriation
ordinance, including any | ||||||
27 | compensation for overtime which is included in the
salary so | ||||||
28 | established, but excluding any "overtime pay", "holiday pay",
| ||||||
29 | "bonus pay", "merit pay", or any other cash benefit not | ||||||
30 | included in the
salary so established.
| ||||||
31 | (e) The contributions shall be deducted and withheld from | ||||||
32 | the salary
of firefighters.
| ||||||
33 | (Source: P.A. 91-466, eff. 8-6-99.)
|
| |||||||
| |||||||
1 | (40 ILCS 5/4-134) (from Ch. 108 1/2, par. 4-134)
| ||||||
2 | Sec. 4-134. Report for tax levy. The board shall report to | ||||||
3 | the city council
or board of trustees of the municipality on | ||||||
4 | the condition of the pension fund
at the end of its most | ||||||
5 | recently completed fiscal year. The report shall
be made prior | ||||||
6 | to the council or board meeting held for appropriating and
| ||||||
7 | levying taxes for the year for which the report is made.
| ||||||
8 | The board in the report shall certify:
| ||||||
9 | (1) the assets of the fund and their current market | ||||||
10 | value;
| ||||||
11 | (2) the estimated receipts during the next succeeding | ||||||
12 | fiscal year from
deductions from the salaries or wages
of | ||||||
13 | firefighters, and from all other sources;
| ||||||
14 | (3) the estimated amount necessary during the fiscal | ||||||
15 | year to meet the
annual actuarial requirements of the | ||||||
16 | pension fund as
provided in Sections 4-118 and 4-120; and
| ||||||
17 | (4) the total net income received from investment of | ||||||
18 | assets, compared to
such income received during the | ||||||
19 | preceding fiscal year ; and | ||||||
20 | (5) the increase in employer pension contributions | ||||||
21 | that results from the implementation of the provisions of | ||||||
22 | this amendatory Act of the 93rd General Assembly .
| ||||||
23 | Before the board makes its report, the municipality shall | ||||||
24 | have the assets
of the fund and
their current market value | ||||||
25 | verified by an independent certified public
accountant of its | ||||||
26 | choice.
| ||||||
27 | (Source: P.A. 90-507, eff. 8-22-97.)
| ||||||
28 | (40 ILCS 5/7-139.10 new)
| ||||||
29 | Sec. 7-139.10. Transfer to Article 4 pension fund. A | ||||||
30 | person who has elected under Section 4-108.4 to become an
| ||||||
31 | active participant in a firefighter pension fund established | ||||||
32 | under Article 4 of
this Code may apply for transfer to that | ||||||
33 | Article 4 fund of his or her
creditable service accumulated |
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | under this Article for municipal firefighter
service. At the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | time of the transfer, the Fund
shall pay to the firefighter | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | pension fund an amount equal to:
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4 | (1) the amounts accumulated to the credit of the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5 | applicant for municipal
firefighter service, including | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6 | interest;
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7 | (2) any interest paid by the applicant in order to | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8 | reinstate that service;
and
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 | (3) the municipality credits based on that service, | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
10 | including interest.
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
11 | Participation in this fund with respect to the transferred | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
12 | credits shall
terminate on the date of transfer.
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
13 | For the purpose of this Section, "municipal firefighter | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
14 | service" means
service with the fire department of a | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
15 | participating municipality for which the
applicant
established
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
16 | creditable service under this Article.
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
17 | Section 90. The State Mandates Act is amended by adding | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
18 | Section 8.28 as
follows:
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
19 | (30 ILCS 805/8.28 new)
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
20 | Sec. 8.28. Exempt mandate. Notwithstanding Sections 6 and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
21 | 8 of this
Act, no reimbursement by the State is required for | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
22 | the implementation of
any mandate created by this amendatory | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | Act of the 93rd General Assembly.
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | Section 99. Effective date. This Act takes effect upon | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | becoming law.
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|