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1 | AN ACT concerning taxes.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by adding | |||||||||||||||||||||
5 | Section 18-198 as follows: | |||||||||||||||||||||
6 | (35 ILCS 200/18-198 new)
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7 | Sec. 18-198. Township general assistance tax. The | |||||||||||||||||||||
8 | provisions of the Property Tax Extension Limitation Law are | |||||||||||||||||||||
9 | subject to the provisions of Section 235-20 of the Township | |||||||||||||||||||||
10 | Code concerning a general assistance tax.
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11 | Section 10. The Township Code is amended by changing | |||||||||||||||||||||
12 | Section 235-20 as follows:
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13 | (60 ILCS 1/235-20)
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14 | Sec. 235-20. General assistance tax.
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15 | (a) The township board may raise money by taxation deemed
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16 | necessary to be expended to provide general assistance in the | |||||||||||||||||||||
17 | township to
persons needing that assistance as provided in the | |||||||||||||||||||||
18 | Illinois Public Aid
Code, including persons eligible for | |||||||||||||||||||||
19 | assistance under the Military Veterans
Assistance Act, where | |||||||||||||||||||||
20 | that duty is provided by law. The tax for each
fiscal year | |||||||||||||||||||||
21 | shall not be more than 0.10% of value, or more than an
amount | |||||||||||||||||||||
22 | approved at a referendum held under this Section, as equalized | |||||||||||||||||||||
23 | or
assessed by the Department of Revenue, and shall in no case | |||||||||||||||||||||
24 | exceed the
amount needed in the township for general | |||||||||||||||||||||
25 | assistance.
The board may decrease
the maximum tax rate by | |||||||||||||||||||||
26 | ordinance.
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27 | (b) Except as otherwise provided in this subsection,
if the | |||||||||||||||||||||
28 | board desires to increase the maximum tax rate, it shall
order | |||||||||||||||||||||
29 | a referendum on that proposition to be held at an election in
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30 | accordance with the general election law. The board shall |
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1 | certify the
proposition to the proper election officials, who | ||||||
2 | shall submit the
proposition to the voters at an election in | ||||||
3 | accordance with the general
election law. If a majority of the | ||||||
4 | votes cast on the proposition is in
favor of the proposition, | ||||||
5 | the board may annually levy the tax at a rate
not exceeding the | ||||||
6 | higher rate approved by the voters at the election. If,
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7 | however, the board has decreased the maximum tax rate under | ||||||
8 | subsection
(a), then it may, at any time after the decrease, | ||||||
9 | increase the maximum tax
rate, by ordinance, to a rate less | ||||||
10 | than or equal to the maximum tax rate
immediately prior to the | ||||||
11 | board's ordinance to decrease the rate.
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12 | (c) If a city, village, or incorporated town having a | ||||||
13 | population of
more than 500,000 is located within or partially | ||||||
14 | within a township, then
the entire amount of the tax levied by | ||||||
15 | the township for the purpose of
providing general assistance | ||||||
16 | under this Section on property lying within
that city, village, | ||||||
17 | or incorporated town, less the amount allowed for
collecting | ||||||
18 | the tax, shall be paid over by the treasurer of the township to
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19 | the treasurer of the city, village, or incorporated town to be | ||||||
20 | appropriated
and used by the city, village, or incorporated | ||||||
21 | town for the relief and
support of persons needing general | ||||||
22 | assistance residing in that portion of
the city, village, or | ||||||
23 | incorporated town located within the township in
accordance | ||||||
24 | with the Illinois Public Aid Code.
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25 | (d) Any taxes levied for general assistance before or after | ||||||
26 | this Section
takes effect may also be used for the payment of | ||||||
27 | warrants issued against
and in anticipation of those taxes and | ||||||
28 | accrued interest on those warrants
and may also be used to pay | ||||||
29 | the cost of administering that assistance.
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30 | (e) In any township with a population of less than 500,000 | ||||||
31 | that receives no
State funding for the general assistance | ||||||
32 | program and that has not issued
anticipation warrants or | ||||||
33 | otherwise borrowed monies for the administration of
the general | ||||||
34 | assistance program during the township's previous 3 fiscal | ||||||
35 | years
of operation, a one time transfer of monies from the | ||||||
36 | township's general
assistance fund may be made to the general |
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1 | township fund pursuant to action
by the township board. This | ||||||
2 | transfer may occur only to the
extent that the amount of monies | ||||||
3 | remaining in the general assistance fund
after the transfer is | ||||||
4 | equal to the greater of (i) the amount of the
township's | ||||||
5 | expenditures in the previous fiscal year for general assistance
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6 | or (ii) an amount equal to either 0.10% of the last known total | ||||||
7 | equalized
value of
all taxable property in the township, or | ||||||
8 | 100% of the highest amount levied
for general assistance | ||||||
9 | purposes in any of the three previous fiscal years.
The | ||||||
10 | transfer shall
be completed no later than one year after the | ||||||
11 | effective date of this
amendatory Act of the 92nd General | ||||||
12 | Assembly.
No township that
has certified a new levy or an | ||||||
13 | increase in the levy under this Section
during calendar year | ||||||
14 | 2002 may transfer monies under this
subsection.
No action on | ||||||
15 | the transfer of monies under this subsection shall be taken by
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16 | the township board except at a township board meeting. No
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17 | monies transferred under this subsection shall be considered in | ||||||
18 | determining
whether the township qualifies for State funds to | ||||||
19 | supplement local funds
for public aid purposes under Section | ||||||
20 | 12-21.13 of the Illinois Public Aid Code.
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21 | (f) If a township board adopted a tax levy under subsection | ||||||
22 | (a) prior to the enactment of the Property Tax Extension | ||||||
23 | Limitation Law and the imposition of the property tax extension | ||||||
24 | limitation would prevent the township from levying or | ||||||
25 | increasing the tax, then the township may nevertheless levy | ||||||
26 | this tax by ordinance in an amount not to exceed the maximum | ||||||
27 | rate provided in subsection (a) of this Act.
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28 | (Source: P.A. 92-558, eff. 6-24-02; 92-718, eff. 7-25-02; | ||||||
29 | revised 9-9-02.)
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30 | Section 99. Effective date. This Act takes effect upon | ||||||
31 | becoming law.
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