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1 | AN ACT in relation to pensions.
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2 | Be it enacted by the People of the State of Illinois, | ||||||
3 | represented in the General Assembly:
| ||||||
4 | Section 5. The Property Tax Code is amended by changing | ||||||
5 | Section 18-185 as follows: | ||||||
6 | (35 ILCS 200/18-185)
| ||||||
7 | Sec. 18-185. Short title; definitions. This Division 5 may | ||||||
8 | be cited as the
Property Tax Extension Limitation Law. As used | ||||||
9 | in this Division 5:
| ||||||
10 | "Consumer Price Index" means the Consumer Price Index for | ||||||
11 | All Urban
Consumers for all items published by the United | ||||||
12 | States Department of Labor.
| ||||||
13 | "Extension limitation" means (a) the lesser of 5% or the | ||||||
14 | percentage increase
in the Consumer Price Index during the | ||||||
15 | 12-month calendar year preceding the
levy year or (b) the rate | ||||||
16 | of increase approved by voters under Section 18-205.
| ||||||
17 | "Affected county" means a county of 3,000,000 or more | ||||||
18 | inhabitants or a
county contiguous to a county of 3,000,000 or | ||||||
19 | more inhabitants.
| ||||||
20 | "Taxing district" has the same meaning provided in Section | ||||||
21 | 1-150, except as
otherwise provided in this Section. For the | ||||||
22 | 1991 through 1994 levy years only,
"taxing district" includes | ||||||
23 | only each non-home rule taxing district having the
majority of | ||||||
24 | its
1990 equalized assessed value within any county or counties | ||||||
25 | contiguous to a
county with 3,000,000 or more inhabitants. | ||||||
26 | Beginning with the 1995 levy
year, "taxing district" includes | ||||||
27 | only each non-home rule taxing district
subject to this Law | ||||||
28 | before the 1995 levy year and each non-home rule
taxing | ||||||
29 | district not subject to this Law before the 1995 levy year | ||||||
30 | having the
majority of its 1994 equalized assessed value in an | ||||||
31 | affected county or
counties. Beginning with the levy year in
| ||||||
32 | which this Law becomes applicable to a taxing district as
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| |||||||
1 | provided in Section 18-213, "taxing district" also includes | ||||||
2 | those taxing
districts made subject to this Law as provided in | ||||||
3 | Section 18-213.
| ||||||
4 | "Aggregate extension" for taxing districts to which this | ||||||
5 | Law applied before
the 1995 levy year means the annual | ||||||
6 | corporate extension for the taxing
district and those special | ||||||
7 | purpose extensions that are made annually for
the taxing | ||||||
8 | district, excluding special purpose extensions: (a) made for | ||||||
9 | the
taxing district to pay interest or principal on general | ||||||
10 | obligation bonds
that were approved by referendum; (b) made for | ||||||
11 | any taxing district to pay
interest or principal on general | ||||||
12 | obligation bonds issued before October 1,
1991; (c) made for | ||||||
13 | any taxing district to pay interest or principal on bonds
| ||||||
14 | issued to refund or continue to refund those bonds issued | ||||||
15 | before October 1,
1991; (d)
made for any taxing district to pay | ||||||
16 | interest or principal on bonds
issued to refund or continue to | ||||||
17 | refund bonds issued after October 1, 1991 that
were approved by | ||||||
18 | referendum; (e)
made for any taxing district to pay interest
or | ||||||
19 | principal on revenue bonds issued before October 1, 1991 for | ||||||
20 | payment of
which a property tax levy or the full faith and | ||||||
21 | credit of the unit of local
government is pledged; however, a | ||||||
22 | tax for the payment of interest or principal
on those bonds | ||||||
23 | shall be made only after the governing body of the unit of | ||||||
24 | local
government finds that all other sources for payment are | ||||||
25 | insufficient to make
those payments; (f) made for payments | ||||||
26 | under a building commission lease when
the lease payments are | ||||||
27 | for the retirement of bonds issued by the commission
before | ||||||
28 | October 1, 1991, to pay for the building project; (g) made for | ||||||
29 | payments
due under installment contracts entered into before | ||||||
30 | October 1, 1991;
(h) made for payments of principal and | ||||||
31 | interest on bonds issued under the
Metropolitan Water | ||||||
32 | Reclamation District Act to finance construction projects
| ||||||
33 | initiated before October 1, 1991; (i) made for payments of | ||||||
34 | principal and
interest on limited bonds, as defined in Section | ||||||
35 | 3 of the Local Government Debt
Reform Act, in an amount not to | ||||||
36 | exceed the debt service extension base less
the amount in items |
| |||||||
| |||||||
1 | (b), (c), (e), and (h) of this definition for
non-referendum | ||||||
2 | obligations, except obligations initially issued pursuant to
| ||||||
3 | referendum; (j) made for payments of principal and interest on | ||||||
4 | bonds
issued under Section 15 of the Local Government Debt | ||||||
5 | Reform Act; (k)
made
by a school district that participates in | ||||||
6 | the Special Education District of
Lake County, created by | ||||||
7 | special education joint agreement under Section
10-22.31 of the | ||||||
8 | School Code, for payment of the school district's share of the
| ||||||
9 | amounts required to be contributed by the Special Education | ||||||
10 | District of Lake
County to the Illinois Municipal Retirement | ||||||
11 | Fund under Article 7 of the
Illinois Pension Code; the amount | ||||||
12 | of any extension under this item (k) shall be
certified by the | ||||||
13 | school district to the county clerk; and (l) made to fund
| ||||||
14 | expenses of providing joint recreational programs for the | ||||||
15 | handicapped under
Section 5-8 of
the
Park District Code or | ||||||
16 | Section 11-95-14 of the Illinois Municipal Code ; and (m) made | ||||||
17 | for contributions to a firefighter's pension fund created under | ||||||
18 | Article 4 of the Illinois Pension Code, to the extent of the | ||||||
19 | amount certified under item (5) of Section 4-134 of the | ||||||
20 | Illinois Pension Code .
| ||||||
21 | "Aggregate extension" for the taxing districts to which | ||||||
22 | this Law did not
apply before the 1995 levy year (except taxing | ||||||
23 | districts subject to this Law
in
accordance with Section | ||||||
24 | 18-213) means the annual corporate extension for the
taxing | ||||||
25 | district and those special purpose extensions that are made | ||||||
26 | annually for
the taxing district, excluding special purpose | ||||||
27 | extensions: (a) made for the
taxing district to pay interest or | ||||||
28 | principal on general obligation bonds that
were approved by | ||||||
29 | referendum; (b) made for any taxing district to pay interest
or | ||||||
30 | principal on general obligation bonds issued before March 1, | ||||||
31 | 1995; (c) made
for any taxing district to pay interest or | ||||||
32 | principal on bonds issued to refund
or continue to refund those | ||||||
33 | bonds issued before March 1, 1995; (d) made for any
taxing | ||||||
34 | district to pay interest or principal on bonds issued to refund | ||||||
35 | or
continue to refund bonds issued after March 1, 1995 that | ||||||
36 | were approved by
referendum; (e) made for any taxing district |
| |||||||
| |||||||
1 | to pay interest or principal on
revenue bonds issued before | ||||||
2 | March 1, 1995 for payment of which a property tax
levy or the | ||||||
3 | full faith and credit of the unit of local government is | ||||||
4 | pledged;
however, a tax for the payment of interest or | ||||||
5 | principal on those bonds shall be
made only after the governing | ||||||
6 | body of the unit of local government finds that
all other | ||||||
7 | sources for payment are insufficient to make those payments; | ||||||
8 | (f) made
for payments under a building commission lease when | ||||||
9 | the lease payments are for
the retirement of bonds issued by | ||||||
10 | the commission before March 1, 1995 to
pay for the building | ||||||
11 | project; (g) made for payments due under installment
contracts | ||||||
12 | entered into before March 1, 1995; (h) made for payments of
| ||||||
13 | principal and interest on bonds issued under the Metropolitan | ||||||
14 | Water Reclamation
District Act to finance construction | ||||||
15 | projects initiated before October 1,
1991; (i) made for | ||||||
16 | payments of principal and interest on limited bonds,
as defined | ||||||
17 | in Section 3 of the Local Government Debt Reform Act, in an | ||||||
18 | amount
not to exceed the debt service extension base less the | ||||||
19 | amount in items (b),
(c), and (e) of this definition for | ||||||
20 | non-referendum obligations, except
obligations initially | ||||||
21 | issued pursuant to referendum and bonds described in
subsection | ||||||
22 | (h) of this definition; (j) made for payments of
principal and | ||||||
23 | interest on bonds issued under Section 15 of the Local | ||||||
24 | Government
Debt Reform Act; (k) made for payments of principal | ||||||
25 | and interest on bonds
authorized by Public Act 88-503 and | ||||||
26 | issued under Section 20a of the Chicago
Park District Act for | ||||||
27 | aquarium or
museum projects; (l) made for payments of principal | ||||||
28 | and interest on
bonds
authorized by Public Act 87-1191 or | ||||||
29 | 93-601
this amendatory Act of the 93rd General
Assembly and (i) | ||||||
30 | issued pursuant to Section 21.2 of the Cook County Forest
| ||||||
31 | Preserve District Act, (ii) issued under Section 42 of the Cook | ||||||
32 | County
Forest Preserve District Act for zoological park | ||||||
33 | projects, or (iii) issued
under Section 44.1 of the Cook County | ||||||
34 | Forest Preserve District Act for
botanical gardens projects; | ||||||
35 | (m) made
pursuant
to Section 34-53.5 of the School Code, | ||||||
36 | whether levied annually or not;
(n) made to fund expenses of |
| |||||||
| |||||||
1 | providing joint recreational programs for the
handicapped | ||||||
2 | under Section 5-8 of the Park
District Code or Section 11-95-14 | ||||||
3 | of the Illinois Municipal Code;
and (o) made by the
Chicago | ||||||
4 | Park
District for recreational programs for the handicapped | ||||||
5 | under subsection (c) of
Section
7.06 of the Chicago Park | ||||||
6 | District Act ; and (p) made for contributions to a firefighter's | ||||||
7 | pension fund created under Article 4 of the Illinois Pension | ||||||
8 | Code, to the extent of the amount certified under item (5) of | ||||||
9 | Section 4-134 of the Illinois Pension Code .
| ||||||
10 | "Aggregate extension" for all taxing districts to which | ||||||
11 | this Law applies in
accordance with Section 18-213, except for | ||||||
12 | those taxing districts subject to
paragraph (2) of subsection | ||||||
13 | (e) of Section 18-213, means the annual corporate
extension for | ||||||
14 | the
taxing district and those special purpose extensions that | ||||||
15 | are made annually for
the taxing district, excluding special | ||||||
16 | purpose extensions: (a) made for the
taxing district to pay | ||||||
17 | interest or principal on general obligation bonds that
were | ||||||
18 | approved by referendum; (b) made for any taxing district to pay | ||||||
19 | interest
or principal on general obligation bonds issued before | ||||||
20 | the date on which the
referendum making this
Law applicable to | ||||||
21 | the taxing district is held; (c) made
for any taxing district | ||||||
22 | to pay interest or principal on bonds issued to refund
or | ||||||
23 | continue to refund those bonds issued before the date on which | ||||||
24 | the
referendum making this Law
applicable to the taxing | ||||||
25 | district is held;
(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 the date on which the referendum | ||||||
28 | making
this Law
applicable to the taxing district is held if | ||||||
29 | the bonds were approved by
referendum after the date on which | ||||||
30 | the referendum making this Law
applicable to the taxing | ||||||
31 | district is held; (e) made for any
taxing district to pay | ||||||
32 | interest or principal on
revenue bonds issued before the date | ||||||
33 | on which the referendum making this Law
applicable to the
| ||||||
34 | taxing district is held for payment of which a property tax
| ||||||
35 | levy or the full faith and credit of the unit of local | ||||||
36 | government is pledged;
however, a tax for the payment of |
| |||||||
| |||||||
1 | interest or principal on those bonds shall be
made only after | ||||||
2 | the governing body of the unit of local government finds that
| ||||||
3 | all other sources for payment are insufficient to make those | ||||||
4 | payments; (f) made
for payments under a building commission | ||||||
5 | lease when the lease payments are for
the retirement of bonds | ||||||
6 | issued by the commission before the date on which the
| ||||||
7 | referendum making this
Law applicable to the taxing district is | ||||||
8 | held to
pay for the building project; (g) made for payments due | ||||||
9 | under installment
contracts entered into before the date on | ||||||
10 | which the referendum making this Law
applicable to
the taxing | ||||||
11 | district is held;
(h) made for payments
of principal and | ||||||
12 | interest on limited bonds,
as defined in Section 3 of the Local | ||||||
13 | Government Debt Reform Act, in an amount
not to exceed the debt | ||||||
14 | service extension base less the amount in items (b),
(c), and | ||||||
15 | (e) of this definition for non-referendum obligations, except
| ||||||
16 | obligations initially issued pursuant to referendum; (i) made | ||||||
17 | for payments
of
principal and interest on bonds issued under | ||||||
18 | Section 15 of the Local Government
Debt Reform Act;
(j)
made | ||||||
19 | for a qualified airport authority to pay interest or principal | ||||||
20 | on
general obligation bonds issued for the purpose of paying | ||||||
21 | obligations due
under, or financing airport facilities | ||||||
22 | required to be acquired, constructed,
installed or equipped | ||||||
23 | pursuant to, contracts entered into before March
1, 1996 (but | ||||||
24 | not including any amendments to such a contract taking effect | ||||||
25 | on
or after that date); and (k) made to fund expenses of | ||||||
26 | providing joint
recreational programs for the handicapped | ||||||
27 | under Section 5-8 of
the
Park District Code or Section 11-95-14 | ||||||
28 | of the Illinois Municipal Code ; and (l) made for contributions | ||||||
29 | to a firefighter's pension fund created under Article 4 of the | ||||||
30 | Illinois Pension Code, to the extent of the amount certified | ||||||
31 | under item (5) of Section 4-134 of the Illinois Pension Code .
| ||||||
32 | "Aggregate extension" for all taxing districts to which | ||||||
33 | this Law applies in
accordance with paragraph (2) of subsection | ||||||
34 | (e) of Section 18-213 means the
annual corporate extension for | ||||||
35 | the
taxing district and those special purpose extensions that | ||||||
36 | are made annually for
the taxing district, excluding special |
| |||||||
| |||||||
1 | purpose extensions: (a) made for the
taxing district to pay | ||||||
2 | interest or principal on general obligation bonds that
were | ||||||
3 | approved by referendum; (b) made for any taxing district to pay | ||||||
4 | interest
or principal on general obligation bonds issued before | ||||||
5 | the effective date of
this amendatory Act of 1997;
(c) made
for | ||||||
6 | any taxing district to pay interest or principal on bonds | ||||||
7 | issued to refund
or continue to refund those bonds issued | ||||||
8 | before the effective date
of this amendatory Act of 1997;
(d) | ||||||
9 | made for any
taxing district to pay interest or principal on | ||||||
10 | bonds issued to refund or
continue to refund bonds issued after | ||||||
11 | the effective date of this amendatory Act
of 1997 if the bonds | ||||||
12 | were approved by referendum after the effective date of
this | ||||||
13 | amendatory Act of 1997;
(e) made for any
taxing district to pay | ||||||
14 | interest or principal on
revenue bonds issued before the | ||||||
15 | effective date of this amendatory Act of 1997
for payment of | ||||||
16 | which a property tax
levy or the full faith and credit of the | ||||||
17 | unit of local government is pledged;
however, a tax for the | ||||||
18 | payment of interest or principal on those bonds shall be
made | ||||||
19 | only after the governing body of the unit of local government | ||||||
20 | finds that
all other sources for payment are insufficient to | ||||||
21 | make those payments; (f) made
for payments under a building | ||||||
22 | commission lease when the lease payments are for
the retirement | ||||||
23 | of bonds issued by the commission before the effective date
of | ||||||
24 | this amendatory Act of 1997
to
pay for the building project; | ||||||
25 | (g) made for payments due under installment
contracts entered | ||||||
26 | into before the effective date of this amendatory Act of
1997;
| ||||||
27 | (h) made for payments
of principal and interest on limited | ||||||
28 | bonds,
as defined in Section 3 of the Local Government Debt | ||||||
29 | Reform Act, in an amount
not to exceed the debt service | ||||||
30 | extension base less the amount in items (b),
(c), and (e) of | ||||||
31 | this definition for non-referendum obligations, except
| ||||||
32 | obligations initially issued pursuant to referendum; (i) made | ||||||
33 | for payments
of
principal and interest on bonds issued under | ||||||
34 | Section 15 of the Local Government
Debt Reform Act;
(j)
made | ||||||
35 | for a qualified airport authority to pay interest or principal | ||||||
36 | on
general obligation bonds issued for the purpose of paying |
| |||||||
| |||||||
1 | obligations due
under, or financing airport facilities | ||||||
2 | required to be acquired, constructed,
installed or equipped | ||||||
3 | pursuant to, contracts entered into before March
1, 1996 (but | ||||||
4 | not including any amendments to such a contract taking effect | ||||||
5 | on
or after that date); and (k) made to fund expenses of | ||||||
6 | providing joint
recreational programs for the handicapped | ||||||
7 | under Section 5-8 of
the
Park District Code or Section 11-95-14 | ||||||
8 | of the Illinois Municipal Code ; and (l) made for contributions | ||||||
9 | to a firefighter's pension fund created under Article 4 of the | ||||||
10 | Illinois Pension Code, to the extent of the amount certified | ||||||
11 | under item (5) of Section 4-134 of the Illinois Pension Code .
| ||||||
12 | "Debt service extension base" means an amount equal to that | ||||||
13 | portion of the
extension for a taxing district for the 1994 | ||||||
14 | levy year, or for those taxing
districts subject to this Law in | ||||||
15 | accordance with Section 18-213, except for
those subject to | ||||||
16 | paragraph (2) of subsection (e) of Section 18-213, for the
levy
| ||||||
17 | year in which the referendum making this Law applicable to the | ||||||
18 | taxing district
is held, or for those taxing districts subject | ||||||
19 | to this Law in accordance with
paragraph (2) of subsection (e) | ||||||
20 | of Section 18-213 for the 1996 levy year,
constituting an
| ||||||
21 | extension for payment of principal and interest on bonds issued | ||||||
22 | by the taxing
district without referendum, but not including | ||||||
23 | excluded non-referendum bonds. For park districts (i) that were | ||||||
24 | first
subject to this Law in 1991 or 1995 and (ii) whose | ||||||
25 | extension for the 1994 levy
year for the payment of principal | ||||||
26 | and interest on bonds issued by the park
district without | ||||||
27 | referendum (but not including excluded non-referendum bonds)
| ||||||
28 | was less than 51% of the amount for the 1991 levy year | ||||||
29 | constituting an
extension for payment of principal and interest | ||||||
30 | on bonds issued by the park
district without referendum (but | ||||||
31 | not including excluded non-referendum bonds),
"debt service | ||||||
32 | extension base" means an amount equal to that portion of the
| ||||||
33 | extension for the 1991 levy year constituting an extension for | ||||||
34 | payment of
principal and interest on bonds issued by the park | ||||||
35 | district without referendum
(but not including excluded | ||||||
36 | non-referendum bonds). The debt service extension
base may be |
| |||||||
| |||||||
1 | established or increased as provided under Section 18-212.
| ||||||
2 | "Excluded non-referendum bonds" means (i) bonds authorized by | ||||||
3 | Public
Act 88-503 and issued under Section 20a of the Chicago | ||||||
4 | Park District Act for
aquarium and museum projects; (ii) bonds | ||||||
5 | issued under Section 15 of the
Local Government Debt Reform | ||||||
6 | Act; or (iii) refunding obligations issued
to refund or to | ||||||
7 | continue to refund obligations initially issued pursuant to
| ||||||
8 | referendum.
| ||||||
9 | "Special purpose extensions" include, but are not limited | ||||||
10 | to, extensions
for levies made on an annual basis for | ||||||
11 | unemployment and workers'
compensation, self-insurance, | ||||||
12 | contributions to pension plans, and extensions
made pursuant to | ||||||
13 | Section 6-601 of the Illinois Highway Code for a road
| ||||||
14 | district's permanent road fund whether levied annually or not. | ||||||
15 | The
extension for a special service area is not included in the
| ||||||
16 | aggregate extension.
| ||||||
17 | "Aggregate extension base" means the taxing district's | ||||||
18 | last preceding
aggregate extension as adjusted under Sections | ||||||
19 | 18-215 through 18-230.
| ||||||
20 | "Levy year" has the same meaning as "year" under Section
| ||||||
21 | 1-155.
| ||||||
22 | "New property" means (i) the assessed value, after final | ||||||
23 | board of review or
board of appeals action, of new improvements | ||||||
24 | or additions to existing
improvements on any parcel of real | ||||||
25 | property that increase the assessed value of
that real property | ||||||
26 | during the levy year multiplied by the equalization factor
| ||||||
27 | issued by the Department under Section 17-30, (ii) the assessed | ||||||
28 | value, after
final board of review or board of appeals action, | ||||||
29 | of real property not exempt
from real estate taxation, which | ||||||
30 | real property was exempt from real estate
taxation for any | ||||||
31 | portion of the immediately preceding levy year, multiplied by
| ||||||
32 | the equalization factor issued by the Department under Section | ||||||
33 | 17-30, and
(iii) in counties that classify in accordance with | ||||||
34 | Section 4 of Article
IX of the
Illinois Constitution, an | ||||||
35 | incentive property's additional assessed value
resulting from | ||||||
36 | a
scheduled increase in the level of assessment as applied to |
| |||||||
| |||||||
1 | the first year
final board of
review market value.
In addition, | ||||||
2 | the county clerk in a county containing a population of
| ||||||
3 | 3,000,000 or more shall include in the 1997
recovered tax | ||||||
4 | increment value for any school district, any recovered tax
| ||||||
5 | increment value that was applicable to the 1995 tax year | ||||||
6 | calculations.
| ||||||
7 | "Qualified airport authority" means an airport authority | ||||||
8 | organized under
the Airport Authorities Act and located in a | ||||||
9 | county bordering on the State of
Wisconsin and having a | ||||||
10 | population in excess of 200,000 and not greater than
500,000.
| ||||||
11 | "Recovered tax increment value" means, except as otherwise | ||||||
12 | provided in this
paragraph, the amount of the current year's | ||||||
13 | equalized assessed value, in the
first year after a | ||||||
14 | municipality terminates
the designation of an area as a | ||||||
15 | redevelopment project area previously
established under the | ||||||
16 | Tax Increment Allocation Development Act in the Illinois
| ||||||
17 | Municipal Code, previously established under the Industrial | ||||||
18 | Jobs Recovery Law
in the Illinois Municipal Code, or previously | ||||||
19 | established under the Economic
Development Area Tax Increment | ||||||
20 | Allocation Act, of each taxable lot, block,
tract, or parcel of | ||||||
21 | real property in the redevelopment project area over and
above | ||||||
22 | the initial equalized assessed value of each property in the
| ||||||
23 | redevelopment project area.
For the taxes which are extended | ||||||
24 | for the 1997 levy year, the recovered tax
increment value for a | ||||||
25 | non-home rule taxing district that first became subject
to this | ||||||
26 | Law for the 1995 levy year because a majority of its 1994 | ||||||
27 | equalized
assessed value was in an affected county or counties | ||||||
28 | shall be increased if a
municipality terminated the designation | ||||||
29 | of an area in 1993 as a redevelopment
project area previously | ||||||
30 | established under the Tax Increment Allocation
Development Act | ||||||
31 | in the Illinois Municipal Code, previously established under
| ||||||
32 | the Industrial Jobs Recovery Law in the Illinois Municipal | ||||||
33 | Code, or previously
established under the Economic Development | ||||||
34 | Area Tax Increment Allocation Act,
by an amount equal to the | ||||||
35 | 1994 equalized assessed value of each taxable lot,
block, | ||||||
36 | tract, or parcel of real property in the redevelopment project |
| |||||||
| |||||||
1 | area over
and above the initial equalized assessed value of | ||||||
2 | each property in the
redevelopment project area.
In the first | ||||||
3 | year after a municipality
removes a taxable lot, block, tract, | ||||||
4 | or parcel of real property from a
redevelopment project area | ||||||
5 | established under the Tax Increment Allocation
Development Act | ||||||
6 | in the Illinois
Municipal Code, the Industrial Jobs Recovery | ||||||
7 | Law
in the Illinois Municipal Code, or the Economic
Development | ||||||
8 | Area Tax Increment Allocation Act, "recovered tax increment | ||||||
9 | value"
means the amount of the current year's equalized | ||||||
10 | assessed value of each taxable
lot, block, tract, or parcel of | ||||||
11 | real property removed from the redevelopment
project area over | ||||||
12 | and above the initial equalized assessed value of that real
| ||||||
13 | property before removal from the redevelopment project area.
| ||||||
14 | Except as otherwise provided in this Section, "limiting | ||||||
15 | rate" means a
fraction the numerator of which is the last
| ||||||
16 | preceding aggregate extension base times an amount equal to one | ||||||
17 | plus the
extension limitation defined in this Section and the | ||||||
18 | denominator of which
is the current year's equalized assessed | ||||||
19 | value of all real property in the
territory under the | ||||||
20 | jurisdiction of the taxing district during the prior
levy year. | ||||||
21 | For those taxing districts that reduced their aggregate
| ||||||
22 | extension for the last preceding levy year, the highest | ||||||
23 | aggregate extension
in any of the last 3 preceding levy years | ||||||
24 | shall be used for the purpose of
computing the limiting rate. | ||||||
25 | The denominator shall not include new
property. The denominator | ||||||
26 | shall not include the recovered tax increment
value.
| ||||||
27 | (Source: P.A. 92-547, eff. 6-13-02; 93-601, eff. 1-1-04; | ||||||
28 | 93-606, eff. 11-18-03; 93-612, eff. 11-18-03; revised | ||||||
29 | 12-10-03.)
| ||||||
30 | Section 10. The Illinois Pension Code is amended by | ||||||
31 | changing Sections 4-109.1, 4-109.2, 4-114, 4-118.1, and 4-134
| ||||||
32 | and adding Sections 4-108.4, 4-109.3, and 7-139.10 as follows: | ||||||
33 | (40 ILCS 5/4-108.4 new)
| ||||||
34 | Sec. 4-108.4. Transfer of creditable service from Article 7 |
| |||||||
| |||||||
1 | fund.
| ||||||
2 | (a) Any firefighter who was excluded
from participation in | ||||||
3 | an Article
4 fund because the firefighter earned credit for | ||||||
4 | that service under Article 7 of this Code and who is a | ||||||
5 | participant in the Illinois
Municipal Retirement
Fund may | ||||||
6 | become an active participant in that firefighter pension fund | ||||||
7 | by
making a
written application to the Board. Persons so | ||||||
8 | applying
shall begin
participation on the first day of the | ||||||
9 | month following the month in which the
application is
received | ||||||
10 | by the Board. An employee who makes application for
| ||||||
11 | participation
shall not be deemed ineligible to participate in | ||||||
12 | the firefighter pension fund
by reason of
having failed to | ||||||
13 | apply within the 3-month period specified in subsection (b) of
| ||||||
14 | Section 4-107.
| ||||||
15 | (b) A firefighter who was excluded
from participation in an | ||||||
16 | Article
4 fund because the firefighter earned credit for that | ||||||
17 | service under Article 7 of this Code and who is a participant | ||||||
18 | in the Illinois Municipal Retirement
Fund may also elect to | ||||||
19 | establish creditable service for
those periods of employment as | ||||||
20 | a firefighter during which he or she was excluded from
| ||||||
21 | participation in an
Article 4 fund by paying into the fund the | ||||||
22 | amount that
the person
would have contributed had deductions | ||||||
23 | from salary been made for this purpose at
the time the service | ||||||
24 | was rendered, together with interest thereon at 6% per
annum, | ||||||
25 | compounded annually, from the time the service was rendered | ||||||
26 | until the
date of payment, less any amounts transferred from | ||||||
27 | the Illinois Municipal
Retirement Fund under Section 7-139.10.
| ||||||
28 | (c) In no event shall pension credit for the same service | ||||||
29 | rendered by an
employee be accredited in more than one pension | ||||||
30 | fund or retirement system under this Code. If an employee | ||||||
31 | applies for service credit under subsection (b), then any | ||||||
32 | creditable
service time accumulated in the Illinois Municipal | ||||||
33 | Retirement Fund for the same
period must be transferred to the | ||||||
34 | Article 4 fund under Section 7-139.10.
| ||||||
35 | (40 ILCS 5/4-109.1) (from Ch. 108 1/2, par. 4-109.1)
|
| |||||||
| |||||||
1 | Sec. 4-109.1. Increase in pension.
| ||||||
2 | (a) Except as provided in subsection (e), the monthly | ||||||
3 | pension of a
firefighter who retires after July 1, 1971 and | ||||||
4 | prior to January 1, 1986, shall,
upon either the first of the | ||||||
5 | month following the first anniversary of the date
of retirement | ||||||
6 | if 60 years of age or over at retirement date, or upon the | ||||||
7 | first
day of the month following attainment of age 60 if it | ||||||
8 | occurs after the first
anniversary of retirement, be increased | ||||||
9 | by 2% of the originally granted monthly
pension and by an | ||||||
10 | additional 2% in each January thereafter. Effective January
| ||||||
11 | 1976, the rate of the annual increase shall be 3% of the | ||||||
12 | originally granted
monthly pension.
| ||||||
13 | (b) The monthly pension of a firefighter who retired
from | ||||||
14 | service with 20 or more years of service, on or before
July 1, | ||||||
15 | 1971, shall be increased, in January of the year
following the | ||||||
16 | year of attaining age 65 or in January
1972, if then over age | ||||||
17 | 65, by 2% of the originally granted monthly
pension, for each | ||||||
18 | year the firefighter received pension payments.
In each January | ||||||
19 | thereafter, he or she shall receive an additional
increase of | ||||||
20 | 2% of the original monthly pension. Effective
January 1976, the | ||||||
21 | rate of the annual increase shall be 3%.
| ||||||
22 | (c) The monthly pension of a firefighter who is receiving
a | ||||||
23 | disability pension under this Article shall be increased, in
| ||||||
24 | January of the year following the year the firefighter attains
| ||||||
25 | age 60, or in January 1974, if then over age 60, by 2% of the
| ||||||
26 | originally granted monthly pension for each
year he or she | ||||||
27 | received pension payments.
In each January thereafter, the | ||||||
28 | firefighter shall receive an additional
increase of 2% of the | ||||||
29 | original monthly pension. Effective January 1976,
the rate of | ||||||
30 | the annual increase shall be 3%.
| ||||||
31 | (c-1) On January 1, 1998, every child's disability benefit | ||||||
32 | payable on that
date under Section 4-110 or 4-110.1 shall be | ||||||
33 | increased by an amount equal to
1/12 of 3% of the amount of the | ||||||
34 | benefit, multiplied by the number of months for
which the | ||||||
35 | benefit has been payable. On each January 1 thereafter, every
| ||||||
36 | 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.
| ||||||
35 | (e) Notwithstanding the provisions of subsection (a), upon | ||||||
36 | the
first day of the month following (1) the first anniversary |
| |||||||
| |||||||
1 | of the date of
retirement, or (2) the attainment of age 55, or | ||||||
2 | (3) July 1, 1987, whichever
occurs latest, the monthly pension | ||||||
3 | of a firefighter who retired on or after
January 1, 1977 and on | ||||||
4 | or before January 1, 1986 and did not receive an
increase under | ||||||
5 | subsection (a) before July 1, 1987,
shall be increased by 3% of | ||||||
6 | the originally granted monthly pension for
each full year that | ||||||
7 | has elapsed since the pension began, and by an
additional 3% in | ||||||
8 | each January thereafter. The increases provided under
this | ||||||
9 | subsection are in lieu of the increases provided in subsection | ||||||
10 | (a).
| ||||||
11 | (Source: P.A. 90-32, eff. 6-27-97; 91-466, eff. 8-6-99.)
| ||||||
12 | (40 ILCS 5/4-109.2) (from Ch. 108 1/2, par. 4-109.2)
| ||||||
13 | Sec. 4-109.2. Minimum pension.
| ||||||
14 | (a) Beginning January 1, 1984, the minimum
disability | ||||||
15 | pension granted under Section 4-110 or 4-111, the minimum
| ||||||
16 | surviving spouse's pension, and the minimum retirement pension
| ||||||
17 | granted to a firefighter with 20 or more years of creditable | ||||||
18 | service,
shall be $300 per month, without regard to whether the | ||||||
19 | death, disability
or retirement of the firefighter occurred | ||||||
20 | prior to that date.
| ||||||
21 | Beginning July 1, 1987, the minimum retirement pension | ||||||
22 | payable to a
firefighter with 20 or more years of creditable | ||||||
23 | service, the minimum
disability pension payable under Section | ||||||
24 | 4-110 or 4-111, and the minimum
surviving spouse's pension | ||||||
25 | shall be $400 per month, without regard to
whether the death, | ||||||
26 | retirement or disability of the firefighter occurred
prior to | ||||||
27 | that date.
| ||||||
28 | Beginning July 1, 1993, the minimum retirement pension | ||||||
29 | payable to a
firefighter with 20 or more years of creditable | ||||||
30 | service and the minimum
surviving spouse's pension shall be | ||||||
31 | $475 per month, without regard to
whether the firefighter was | ||||||
32 | in service on or after the effective date of
this amendatory | ||||||
33 | Act of 1993.
| ||||||
34 | (b) Beginning January 1, 1999, the minimum retirement | ||||||
35 | pension payable
to a firefighter with 20 or more years of |
| |||||||
| |||||||
1 | creditable service, the minimum
disability pension payable | ||||||
2 | under Section 4-110, 4-110.1, or 4-111, and the
minimum | ||||||
3 | surviving spouse's pension shall be $600 per month, without | ||||||
4 | regard to
whether the firefighter was in service on or after | ||||||
5 | the effective date of this
amendatory Act of the 91st General | ||||||
6 | Assembly.
| ||||||
7 | In the case of a pensioner whose pension began before the | ||||||
8 | effective date
of this amendatory Act and is subject to | ||||||
9 | increase under this subsection (b),
the pensioner shall be | ||||||
10 | entitled to a lump sum payment of the amount of that
increase | ||||||
11 | accruing from January 1, 1999 (or the date the pension began, | ||||||
12 | if
later) to the effective date of this amendatory Act.
| ||||||
13 | (c) Beginning January 1, 2000, the minimum retirement | ||||||
14 | pension payable
to a firefighter with 20 or more years of | ||||||
15 | creditable service, the minimum
disability pension payable | ||||||
16 | under Section 4-110, 4-110.1, or 4-111, and the
minimum | ||||||
17 | surviving spouse's pension shall be $800 per month, without | ||||||
18 | regard to
whether the firefighter was in service on or after | ||||||
19 | the effective date of this
amendatory Act of the 91st General | ||||||
20 | Assembly.
| ||||||
21 | (d) Beginning January 1, 2001, the minimum retirement | ||||||
22 | pension payable
to a firefighter with 20 or more years of | ||||||
23 | creditable service, the minimum
disability pension payable | ||||||
24 | under Section 4-110, 4-110.1, or 4-111, and the
minimum | ||||||
25 | surviving spouse's pension shall be $1000 per month, without | ||||||
26 | regard to
whether the firefighter was in service on or after | ||||||
27 | the effective date of this
amendatory Act of the 91st General | ||||||
28 | Assembly.
| ||||||
29 | (e) Beginning July 1, 2004, the minimum retirement pension | ||||||
30 | payable
to a firefighter with 20 or more years of creditable | ||||||
31 | service, the minimum
disability pension payable under Section | ||||||
32 | 4-110, 4-110.1, or 4-111, and the
minimum surviving spouse's | ||||||
33 | pension shall be $1030 per month, without regard to
whether the | ||||||
34 | firefighter was in service on or after the effective date of | ||||||
35 | this
amendatory Act of the 93rd General Assembly.
| ||||||
36 | (f) Beginning July 1, 2005, the minimum retirement pension |
| |||||||
| |||||||
1 | payable
to a firefighter with 20 or more years of creditable | ||||||
2 | service, the minimum
disability pension payable under Section | ||||||
3 | 4-110, 4-110.1, or 4-111, and the
minimum surviving spouse's | ||||||
4 | pension shall be $1060.90 per month, without regard
to whether | ||||||
5 | the firefighter was in service on or after the effective date | ||||||
6 | of
this amendatory Act of the 93rd General Assembly.
| ||||||
7 | (g) Beginning July 1, 2006, the minimum retirement pension | ||||||
8 | payable
to a firefighter with 20 or more years of creditable | ||||||
9 | service, the minimum
disability pension payable under Section | ||||||
10 | 4-110, 4-110.1, or 4-111, and the
minimum surviving spouse's | ||||||
11 | pension shall be $1092.73 per month, without regard
to whether | ||||||
12 | the firefighter was in service on or after the effective date | ||||||
13 | of
this amendatory Act of the 93rd General Assembly.
| ||||||
14 | (h) Beginning July 1, 2007, the minimum retirement pension | ||||||
15 | payable
to a firefighter with 20 or more years of creditable | ||||||
16 | service, the minimum
disability pension payable under Section | ||||||
17 | 4-110, 4-110.1, or 4-111, and the
minimum surviving spouse's | ||||||
18 | pension shall be $1125.51 per month, without regard
to whether | ||||||
19 | the firefighter was in service on or after the effective date | ||||||
20 | of
this amendatory Act of the 93rd General Assembly.
| ||||||
21 | (i) Beginning July 1, 2008, the minimum retirement pension | ||||||
22 | payable
to a firefighter with 20 or more years of creditable | ||||||
23 | service, the minimum
disability pension payable under Section | ||||||
24 | 4-110, 4-110.1, or 4-111, and the
minimum surviving spouse's | ||||||
25 | pension shall be $1159.27 per month, without regard
to whether | ||||||
26 | the firefighter was in service on or after the effective date | ||||||
27 | of
this amendatory Act of the 93rd General Assembly.
| ||||||
28 | (Source: P.A. 91-466, eff. 8-6-99.)
| ||||||
29 | (40 ILCS 5/4-109.3 new)
| ||||||
30 | Sec. 4-109.3. Employee creditable service.
| ||||||
31 | (a) As used in this Section:
| ||||||
32 | "Final monthly salary" means the monthly salary attached to | ||||||
33 | the rank held by
the firefighter at the time of his or her last | ||||||
34 | withdrawal from service under a
particular pension fund.
| ||||||
35 | "Last pension fund" means the pension fund in which the |
| |||||||
| |||||||
1 | firefighter was
participating at the time of his or her last | ||||||
2 | withdrawal from service.
| ||||||
3 | (b) The benefits provided under this Section are available | ||||||
4 | only to a
firefighter who:
| ||||||
5 | (1) is a firefighter at the time of withdrawal from the | ||||||
6 | last
pension fund and for at least the final 3 years of | ||||||
7 | employment prior to that
withdrawal;
| ||||||
8 | (2) has established service credit with at least one | ||||||
9 | pension fund
established under this Article other than the | ||||||
10 | last pension fund;
| ||||||
11 | (3) has a total of at least 20 years of service under | ||||||
12 | the various
pension funds established under this Article | ||||||
13 | and has attained age 50; and
| ||||||
14 | (4) is in service on or after the effective date of | ||||||
15 | this amendatory Act of
the 93rd General Assembly.
| ||||||
16 | (c) A firefighter who is eligible for benefits under this | ||||||
17 | Section may elect
to receive a retirement pension from each | ||||||
18 | pension fund under this Article in
which the firefighter has at | ||||||
19 | least one year of service credit but has not received a refund | ||||||
20 | under Section 4-116 (unless the firefighter repays that refund | ||||||
21 | under subsection (g)) or subsection (c) of Section 4-118.1, by | ||||||
22 | applying in
writing and paying the contribution required under | ||||||
23 | subsection (i).
| ||||||
24 | (d) From each such pension fund other than the last pension | ||||||
25 | fund, in lieu
of any retirement pension otherwise payable under | ||||||
26 | this Article, a firefighter
to whom this Section applies may | ||||||
27 | elect to receive a monthly pension of 1/12th
of 2.5% of his or | ||||||
28 | her final monthly salary under that fund for each month of
| ||||||
29 | service in that fund, subject to a maximum of 75% of that final | ||||||
30 | monthly salary.
| ||||||
31 | (e) From the last pension fund, in lieu of any retirement | ||||||
32 | pension otherwise
payable under this Article, a firefighter to | ||||||
33 | whom this Section applies may
elect to receive a monthly | ||||||
34 | pension calculated as follows:
| ||||||
35 | The last pension fund shall calculate the retirement | ||||||
36 | pension that
would be payable to the firefighter under |
| |||||||
| |||||||
1 | subsection (a) of Section 4-109 as if he
or she had
| ||||||
2 | participated in that last pension fund during his or her entire | ||||||
3 | period of
service under all pension funds established under | ||||||
4 | this Article (excluding any period of service for which the | ||||||
5 | firefighter has received a refund under Section 4-116, unless | ||||||
6 | the firefighter repays that refund under subsection (g), or for | ||||||
7 | which the firefighter has received a refund under subsection | ||||||
8 | (c) of Section 4-118.1).
From this hypothetical pension there | ||||||
9 | shall be subtracted the original amounts
of the retirement | ||||||
10 | pensions payable to the firefighter by all other pension
funds | ||||||
11 | under subsection (d). The remainder is the retirement pension | ||||||
12 | payable
to the firefighter by the last pension fund under this | ||||||
13 | subsection (e).
| ||||||
14 | (f) Pensions elected under this Section shall be subject to | ||||||
15 | increases as
provided in subsection (d) of Section 4-109.1.
| ||||||
16 | (g) A current firefighter may reinstate creditable service | ||||||
17 | in a
pension fund established under this Article that was | ||||||
18 | terminated upon receipt of
a refund, by payment to that pension | ||||||
19 | fund of the amount of the refund together
with interest thereon | ||||||
20 | at the rate of 6% per year, compounded annually, from the
date | ||||||
21 | of the refund to the date of payment. A repayment of a refund | ||||||
22 | under this
Section may be made in equal installments over a | ||||||
23 | period of up to 10 years, but
must be paid in full prior to | ||||||
24 | retirement.
| ||||||
25 | (h) As a condition of being hired to a position as a | ||||||
26 | firefighter on or after the effective date of this amendatory | ||||||
27 | Act of the
93rd General Assembly, a firefighter must notify
the | ||||||
28 | new employer, all of his or her previous employers under this | ||||||
29 | Article, and
the Public Pension Division of the Department of | ||||||
30 | Insurance, within one year of
being hired, of all periods of | ||||||
31 | service of at
least one year under a pension fund established | ||||||
32 | under this Article.
| ||||||
33 | (i) In order to receive a pension under this Section or an | ||||||
34 | occupational disease disability pension for which he or she | ||||||
35 | becomes eligible due to the application of subsection (m) of | ||||||
36 | this Section, a firefighter must
pay to each pension fund from |
| |||||||
| |||||||
1 | which he or she has elected to receive a pension under this | ||||||
2 | Section a contribution equal to 1/12th of 1% of
monthly salary | ||||||
3 | for each month of service credit that the firefighter has in
| ||||||
4 | that fund (other than service credit for which the firefighter | ||||||
5 | has already
paid the additional contribution required under | ||||||
6 | subsection (c) of Section
4-118.1), together with interest | ||||||
7 | thereon at the rate of 6% per annum, compounded
annually, from | ||||||
8 | the time the service was rendered to the date of payment.
| ||||||
9 | (j) A retired firefighter who is receiving pension payments | ||||||
10 | under Section 4-109 may reenter active service under this | ||||||
11 | Article. Subject to the provisions of Section 4-117, the | ||||||
12 | firefighter may receive credit for service performed after the | ||||||
13 | reentry if the firefighter (1) applies to receive credit for | ||||||
14 | that service, (2) suspends his or her pensions under this | ||||||
15 | Section,
and (3) makes the contributions required under | ||||||
16 | subsection (i).
| ||||||
17 | (k) A firefighter who is newly hired or promoted to a | ||||||
18 | position as a
firefighter shall not be denied participation in | ||||||
19 | a fund under this Article
based on his or her age. | ||||||
20 | (l) If a firefighter who elects to make contributions under | ||||||
21 | subsection (c) of Section 4-118.1 for the pension benefits | ||||||
22 | provided under this Section becomes entitled to a disability | ||||||
23 | pension under Section 4-110, the last pension fund is | ||||||
24 | responsible to pay that disability pension and the amount of | ||||||
25 | that disability pension shall be based only on the | ||||||
26 | firefighter's service with the last pension fund. | ||||||
27 | (m) Notwithstanding any provision in Section 4-110.1 to the | ||||||
28 | contrary, if a firefighter who elects to make contributions | ||||||
29 | under subsection (c) of Section 4-118.1 for the pension | ||||||
30 | benefits provided under this Section becomes entitled to an | ||||||
31 | occupational disease disability pension under Section 4-110.1, | ||||||
32 | each pension fund to which the firefighter has made | ||||||
33 | contributions under subsection (c) of Section 4-118.1 must pay | ||||||
34 | a portion of that occupational disease disability pension equal | ||||||
35 | to the proportion that the firefighter's service credit with | ||||||
36 | that pension fund for which the contributions under subsection |
| |||||||
| |||||||
1 | (c) of Section 4-118.1 have been made bears to the | ||||||
2 | firefighter's total service credit with all of the pension | ||||||
3 | funds for which the contributions under subsection (c) of | ||||||
4 | Section 4-118.1 have been made. A firefighter who has made | ||||||
5 | contributions under subsection (c) of Section 4-118.1 for at | ||||||
6 | least 5 years of creditable service shall be deemed to have met | ||||||
7 | the 5-year creditable service requirement under Section | ||||||
8 | 4-110.1, regardless of whether the firefighter has 5 years of | ||||||
9 | creditable service with the last pension fund. | ||||||
10 | (n) If a firefighter who elects to make contributions under | ||||||
11 | subsection (c) of Section 4-118.1 for the pension benefits | ||||||
12 | provided under this Section becomes entitled to a disability | ||||||
13 | pension under Section 4-111, the last pension fund is | ||||||
14 | responsible to pay that disability pension, provided that the | ||||||
15 | firefighter has at least 7 years of creditable service with the | ||||||
16 | last pension fund.
| ||||||
17 | (40 ILCS 5/4-114) (from Ch. 108 1/2, par. 4-114)
| ||||||
18 | Sec. 4-114. Pension to survivors. If a firefighter who is | ||||||
19 | not receiving a
disability pension under Section 4-110 or | ||||||
20 | 4-110.1 dies (1) as a result of any
illness or accident, or (2) | ||||||
21 | from any cause while in receipt of a disability
pension under | ||||||
22 | this Article, or (3) during retirement after 20 years service, | ||||||
23 | or
(4) while vested for or in receipt of a pension payable | ||||||
24 | under subsection (b)
of Section 4-109, or (5) while a deferred | ||||||
25 | pensioner, having made all required
contributions, a pension | ||||||
26 | shall be paid to his or her survivors, based on the
monthly | ||||||
27 | salary attached to the firefighter's rank on the last day of | ||||||
28 | service
in the fire department, as follows:
| ||||||
29 | (a) To the surviving spouse, a monthly pension of
40% of | ||||||
30 | the monthly salary, and to the guardian of any minor child or
| ||||||
31 | children including a child which has been conceived but not yet | ||||||
32 | born, 12%
of such monthly salary for each such child until | ||||||
33 | attainment of age 18 or
until the child's marriage, whichever | ||||||
34 | occurs first. Beginning July 1,
1993, the monthly pension to | ||||||
35 | the surviving spouse shall be 54% of the
monthly salary for all |
| |||||||
| |||||||
1 | persons receiving a surviving spouse pension under
this | ||||||
2 | Article, regardless of whether the deceased firefighter was in | ||||||
3 | service
on or after the effective date of this amendatory Act | ||||||
4 | of 1993.
| ||||||
5 | Beginning July 1, 2004, the total monthly pension payable | ||||||
6 | under
this paragraph (a) to the surviving spouse of a | ||||||
7 | firefighter who died while
receiving a retirement pension, | ||||||
8 | including any amount payable on account of
children, shall be | ||||||
9 | no less than 100% of the monthly retirement pension that
the | ||||||
10 | deceased firefighter was receiving at the time of death, | ||||||
11 | including any
increases under Section 4-109.1. This minimum | ||||||
12 | applies to all such surviving
spouses who are eligible to | ||||||
13 | receive a surviving spouse pension, regardless of
whether the | ||||||
14 | deceased firefighter was in service on or after the effective | ||||||
15 | date
of this amendatory Act of the 93rd General Assembly, and | ||||||
16 | notwithstanding any
limitation on maximum pension under | ||||||
17 | paragraph (d) or any other provision of
this Article.
| ||||||
18 | The pension to the surviving spouse shall terminate in the | ||||||
19 | event of the
surviving spouse's remarriage prior to July 1, | ||||||
20 | 1993; remarriage on or after
that date does not affect the | ||||||
21 | surviving spouse's pension, regardless of
whether the deceased | ||||||
22 | firefighter was in service on or after the effective
date of | ||||||
23 | this amendatory Act of 1993.
| ||||||
24 | The surviving spouse's pension shall be subject to the | ||||||
25 | minimum established
in Section 4-109.2.
| ||||||
26 | (b) Upon the death of the surviving spouse leaving one or | ||||||
27 | more minor
children, to the duly appointed guardian of each | ||||||
28 | such child, for support
and maintenance of each such child | ||||||
29 | until the child reaches age 18 or
marries, whichever occurs | ||||||
30 | first, a monthly pension of 20% of the monthly
salary.
| ||||||
31 | (c) If a deceased firefighter leaves no surviving spouse or | ||||||
32 | unmarried
minor children under age 18, but leaves a dependent | ||||||
33 | father or mother, to
each dependent parent a monthly pension of | ||||||
34 | 18% of the monthly salary. To
qualify for the pension, a | ||||||
35 | dependent parent must furnish satisfactory proof
that the | ||||||
36 | deceased firefighter was at the time of his or her death the |
| |||||||
| |||||||
1 | sole
supporter of the parent or that the parent was the | ||||||
2 | deceased's dependent for
federal income tax purposes.
| ||||||
3 | (d) The total pension provided under paragraphs (a), (b) | ||||||
4 | and (c) of this
Section shall not exceed 75% of the monthly | ||||||
5 | salary of the deceased firefighter
(1) when paid to the | ||||||
6 | survivor of a firefighter who has attained 20 or more
years of | ||||||
7 | service credit and who receives or is eligible to receive a | ||||||
8 | retirement
pension under this Article, or (2) when paid to the | ||||||
9 | survivor of a firefighter
who dies as a result of illness or | ||||||
10 | accident, or (3) when paid to the survivor
of a firefighter who | ||||||
11 | dies from any cause while in receipt of a disability
pension | ||||||
12 | under this Article, or (4) when paid to the survivor of a | ||||||
13 | deferred
pensioner. For all other survivors of deceased | ||||||
14 | firefighters, the total pension
provided under paragraphs (a), | ||||||
15 | (b) and (c) of this Section shall not exceed 50%
of the | ||||||
16 | retirement annuity the firefighter would have received on the | ||||||
17 | date of
death.
| ||||||
18 | The maximum pension limitations in this paragraph (d) do | ||||||
19 | not control
over any contrary provision of this Article | ||||||
20 | explicitly establishing a minimum
amount of pension or granting | ||||||
21 | a one-time or annual increase in pension.
| ||||||
22 | (e) If a firefighter leaves no eligible survivors under | ||||||
23 | paragraphs (a),
(b) and (c), the board shall refund to the | ||||||
24 | firefighter's estate the amount
of his or her accumulated | ||||||
25 | contributions, less the amount of pension
payments, if any, | ||||||
26 | made to the firefighter while living.
| ||||||
27 | (f) An adopted child is eligible for the pension provided | ||||||
28 | under
paragraph (a) if the child was adopted before the | ||||||
29 | firefighter attained age 50.
| ||||||
30 | (g) If a judgment of dissolution of marriage between a | ||||||
31 | firefighter and
spouse is judicially set aside subsequent to | ||||||
32 | the firefighter's death, the
surviving spouse is eligible for | ||||||
33 | the pension provided in paragraph (a) only
if the judicial | ||||||
34 | proceedings are filed within 2 years after the date of the
| ||||||
35 | dissolution of marriage and within one year after the | ||||||
36 | firefighter's death and
the board is made a party to the |
| |||||||
| |||||||
1 | proceedings. In such case the pension shall be
payable only | ||||||
2 | from the date of the court's order setting aside the judgment | ||||||
3 | of
dissolution of marriage.
| ||||||
4 | (h) Benefits payable on account of a child under this | ||||||
5 | Section shall
not be reduced or terminated by reason of the | ||||||
6 | child's attainment of age 18
if he or she is then dependent by | ||||||
7 | reason of a physical or mental disability
but shall continue to | ||||||
8 | be paid as long as such dependency continues.
Individuals over | ||||||
9 | the age of 18 and adjudged as a disabled person pursuant
to | ||||||
10 | Article XIa of the Probate Act of 1975, except for persons | ||||||
11 | receiving
benefits under Article III of the Illinois Public Aid | ||||||
12 | Code, shall be
eligible to receive benefits under this Act.
| ||||||
13 | (i) Beginning January 1, 2000, the pension of the surviving | ||||||
14 | spouse of
a firefighter who dies on or after January 1, 1994 as | ||||||
15 | a result of sickness,
accident, or injury incurred in or | ||||||
16 | resulting from the performance of an act of
duty or from the | ||||||
17 | cumulative effects of acts of duty shall not be less than 100%
| ||||||
18 | of the salary attached to the rank held by the deceased | ||||||
19 | firefighter on the last
day of service, notwithstanding | ||||||
20 | subsection (d) or any other provision of
this Article.
| ||||||
21 | (j) Beginning July 1, 2004, the pension of the surviving | ||||||
22 | spouse of
a firefighter who dies on or after January 1, 1988 as | ||||||
23 | a result of sickness,
accident, or injury incurred in or | ||||||
24 | resulting from the performance of an act of
duty or from the | ||||||
25 | cumulative effects of acts of duty shall not be less than 100%
| ||||||
26 | of the salary attached to the rank held by the deceased | ||||||
27 | firefighter on the last
day of service, notwithstanding | ||||||
28 | subsection (d) or any other provision of
this Article.
| ||||||
29 | (Source: P.A. 91-466, eff. 8-6-99.)
| ||||||
30 | (40 ILCS 5/4-118.1) (from Ch. 108 1/2, par. 4-118.1)
| ||||||
31 | Sec. 4-118.1. Contributions by firefighters.
| ||||||
32 | (a) Beginning January 1, 1976 and until the effective date | ||||||
33 | of this
amendatory Act of the 91st General Assembly, each | ||||||
34 | firefighter shall contribute
to the pension fund 6 3/4% of | ||||||
35 | salary towards the cost of his or her pension.
Beginning on the |
| |||||||
| |||||||
1 | effective date of this amendatory Act of the 91st General
| ||||||
2 | Assembly, each firefighter shall contribute to the pension fund | ||||||
3 | 6.955% of
salary towards the cost of his or her pension.
| ||||||
4 | (b) In addition, beginning January 1, 1976, each | ||||||
5 | firefighter shall
contribute 1% of salary toward the cost of | ||||||
6 | the increase in pension provided in
Section 4-109.1; beginning | ||||||
7 | January 1, 1987, such contribution shall be 1.5% of
salary ; | ||||||
8 | beginning July 1, 2004, the contribution shall be 2.5% of | ||||||
9 | salary .
| ||||||
10 | (c) Beginning on the effective date of this amendatory Act | ||||||
11 | of the 93rd
General Assembly, each firefighter who elects to | ||||||
12 | receive a pension under
Section 4-109.3 and who has | ||||||
13 | participated in
at least one other pension fund under this | ||||||
14 | Article for a period of at
least one year shall contribute an | ||||||
15 | additional 1.0% of salary toward the
cost of the increase in | ||||||
16 | pensions provided in Section 4-109.3. | ||||||
17 | In the event that
a firefighter does not elect to receive a | ||||||
18 | retirement pension
provided under Section 4-109.3 from one or | ||||||
19 | more of the pension funds in which the firefighter has credit, | ||||||
20 | he or she shall, upon withdrawal from
the last pension fund as | ||||||
21 | defined in Section 4-109.3, be entitled to receive,
from each | ||||||
22 | such fund to which he or she has paid additional contributions | ||||||
23 | under
this subsection (c) and from which he or she does not | ||||||
24 | receive a refund under Section 4-116, a refund of those | ||||||
25 | contributions without interest. | ||||||
26 | A refund of total contributions to a particular firefighter | ||||||
27 | pension fund under Section 4-116 shall include any refund of | ||||||
28 | additional contributions paid to that fund under this | ||||||
29 | subsection (c), but a firefighter who accepts a refund from a | ||||||
30 | pension fund under Section 4-116 is thereafter
ineligible to | ||||||
31 | receive a pension provided under Section 4-109.3 from that | ||||||
32 | fund. A firefighter who meets the eligibility requirements of | ||||||
33 | Section 4-109.3 may receive a pension under Section 4-109.3 | ||||||
34 | from any pension fund from which the firefighter has not | ||||||
35 | received a refund under Section 4-116 or under this subsection | ||||||
36 | (c).
|
| |||||||
| |||||||
1 | (d) "Salary" means the annual salary, including longevity, | ||||||
2 | attached
to the firefighter's rank, as established by the | ||||||
3 | municipality appropriation
ordinance, including any | ||||||
4 | compensation for overtime which is included in the
salary so | ||||||
5 | established, but excluding any "overtime pay", "holiday pay",
| ||||||
6 | "bonus pay", "merit pay", or any other cash benefit not | ||||||
7 | included in the
salary so established.
| ||||||
8 | (e) The contributions shall be deducted and withheld from | ||||||
9 | the salary
of firefighters.
| ||||||
10 | (Source: P.A. 91-466, eff. 8-6-99.)
| ||||||
11 | (40 ILCS 5/4-134) (from Ch. 108 1/2, par. 4-134)
| ||||||
12 | Sec. 4-134. Report for tax levy. The board shall report to | ||||||
13 | the city council
or board of trustees of the municipality on | ||||||
14 | the condition of the pension fund
at the end of its most | ||||||
15 | recently completed fiscal year. The report shall
be made prior | ||||||
16 | to the council or board meeting held for appropriating and
| ||||||
17 | levying taxes for the year for which the report is made.
| ||||||
18 | The board in the report shall certify:
| ||||||
19 | (1) the assets of the fund and their current market | ||||||
20 | value;
| ||||||
21 | (2) the estimated receipts during the next succeeding | ||||||
22 | fiscal year from
deductions from the salaries or wages
of | ||||||
23 | firefighters, and from all other sources;
| ||||||
24 | (3) the estimated amount necessary during the fiscal | ||||||
25 | year to meet the
annual actuarial requirements of the | ||||||
26 | pension fund as
provided in Sections 4-118 and 4-120; and
| ||||||
27 | (4) the total net income received from investment of | ||||||
28 | assets, compared to
such income received during the | ||||||
29 | preceding fiscal year ; and | ||||||
30 | (5) the increase in employer pension contributions | ||||||
31 | that results from the implementation of the provisions of | ||||||
32 | this amendatory Act of the 93rd General Assembly .
| ||||||
33 | Before the board makes its report, the municipality shall | ||||||
34 | have the assets
of the fund and
their current market value | ||||||
35 | verified by an independent certified public
accountant of its |
| |||||||
| |||||||
1 | choice.
| ||||||
2 | (Source: P.A. 90-507, eff. 8-22-97.)
| ||||||
3 | (40 ILCS 5/7-139.10 new)
| ||||||
4 | Sec. 7-139.10. Transfer to Article 4 pension fund. A person | ||||||
5 | who has elected under Section 4-108.4 to become an
active | ||||||
6 | participant in a firefighter pension fund established under | ||||||
7 | Article 4 of
this Code may apply for transfer to that Article 4 | ||||||
8 | fund of his or her
creditable service accumulated under this | ||||||
9 | Article for municipal firefighter
service. At the time of the | ||||||
10 | transfer, the Fund
shall pay to the firefighter pension fund an | ||||||
11 | amount equal to:
| ||||||
12 | (1) the amounts accumulated to the credit of the | ||||||
13 | applicant for municipal
firefighter service, including | ||||||
14 | interest;
| ||||||
15 | (2) any interest paid by the applicant in order to | ||||||
16 | reinstate that service;
and
| ||||||
17 | (3) the municipality credits based on that service, | ||||||
18 | including interest.
| ||||||
19 | Participation in this fund with respect to the transferred | ||||||
20 | credits shall
terminate on the date of transfer.
| ||||||
21 | For the purpose of this Section, "municipal firefighter | ||||||
22 | service" means
service with the fire department of a | ||||||
23 | participating municipality for which the
applicant
established
| ||||||
24 | creditable service under this Article.
| ||||||
25 | Section 90. The State Mandates Act is amended by adding | ||||||
26 | Section 8.28 as
follows:
| ||||||
27 | (30 ILCS 805/8.28 new)
| ||||||
28 | Sec. 8.28. Exempt mandate. Notwithstanding Sections 6 and 8 | ||||||
29 | of this
Act, no reimbursement by the State is required for the | ||||||
30 | implementation of
any mandate created by this amendatory Act of | ||||||
31 | the 93rd General Assembly.
| ||||||
32 | Section 99. Effective date. This Act takes effect upon |
| |||||||
| |||||||
1 | becoming law. |