093_SB0153eng SB153 Engrossed LRB093 02569 MKM 02579 b 1 AN ACT in relation to local government. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Local Government Debt Reform Act is 5 amended by changing Sections 3 and 15.01 as follows: 6 (30 ILCS 350/3) (from Ch. 17, par. 6903) 7 Sec. 3. Definitions. In this Act words or terms shall 8 have the following meanings unless the context or usage 9 clearly indicates that another meaning is intended. 10 (a) "Alternate bonds" means bonds issued in lieu of 11 revenue bonds or payable from a revenue source as provided in 12 Section 15. 13 (b) "Applicable law" means any provision of law, 14 including this Act, authorizing governmental units to issue 15 bonds. 16 (c) "Backdoor referendum" means the submission of a 17 public question to the voters of a governmental unit, 18 initiated by a petition of voters, residents or property 19 owners of such governmental unit, to determine whether an 20 action by the governing body of such governmental unit shall 21 be effective, adopted or rejected. 22 (d) "Bond" means any instrument evidencing the 23 obligation to pay money authorized or issued by or on behalf 24 of a governmental unit under applicable law, including 25 without limitation, bonds, notes, installment or financing 26 contracts, leases, certificates, tax anticipation warrants or 27 notes, vouchers, and any other evidences of indebtedness. 28 (e) "Debt service" on bonds means the amount of 29 principal, interest and premium, if any, when due either at 30 stated maturity or upon mandatory redemption. 31 (f) "Enterprise revenues" means the revenues of a SB153 Engrossed -2- LRB093 02569 MKM 02579 b 1 utility or revenue producing enterprise from which revenue 2 bonds may be payable. 3 (g) "General obligation bonds" means bonds of a 4 governmental unit for the payment of which the governmental 5 unit is empowered to levy ad valorem property taxes upon all 6 taxable property in a governmental unit without limitation as 7 to rate or amount. 8 (h) "Governing body" means the legislative body, 9 council, board, commission, trustees, or any other body, by 10 whatever name it is known, having charge of the corporate 11 affairs of a governmental unit. 12 (i) "Governmental unit" means a county, township, 13 municipality, municipal corporation, unit of local 14 government, school district, special district, public 15 corporation, body corporate and politic, forest preserve 16 district, fire protection district, conservation district, 17 park district, sanitary district, and all other local 18 governmental agencies, including any entity created by 19 intergovernmental agreement among any of the foregoing 20 governmental units, but does not include any office, officer, 21 department, division, bureau, board, commission, university, 22 or similar agency of the State. 23 (j) "Ordinance" means an ordinance duly adopted by a 24 governing body or, if appropriate under applicable law, a 25 resolution so adopted. 26 (k) "Revenue bonds" means any bonds of a governmental 27 unit other than general obligation bonds, but "revenue bonds" 28 does include any debt authorized under Section 11-29.3-1 of 29 the Illinois Municipal Code. 30 (l) "Revenue source" means a source of funds, other than 31 enterprise revenues, received or available to be received by 32 a governmental unit and available for any one or more of its 33 corporate purposes, including any public building commission 34 lease rental base alternate tax levy. SB153 Engrossed -3- LRB093 02569 MKM 02579 b 1 (m) "Limited bonds" means bonds, including public 2 building commission leases, but excluding other leases, 3 notes, installment or financing contracts, certificates, tax 4 anticipation warrants or notes, vouchers, and any other 5 evidences of indebtedness, issued under Section 15.01 of this 6 Act. 7 (n) "Public building commission lease rental base" means 8 an amount equal to that portion of the extension for a taxing 9 district for the 1999 levy year constituting an extension for 10 payment of lease rentals under a public building commission 11 lease allocable to the retirement of bonds issued by the 12 commission. 13 (o) "Public building commission lease rental base 14 alternate tax levy" means a special purpose levy available to 15 a unit of local government and authorized for the payment of 16 limited bonds as a revenue source, which shall equal the 17 public building commission lease rental base less the amount 18 of such base allocable to payment of lease rentals under a 19 public building commission lease. 20 (Source: P.A. 89-385, eff. 8-18-95; 89-658, eff. 1-1-97.) 21 (30 ILCS 350/15.01) 22 Sec. 15.01. Limited bonds. A governmental unit is 23 authorized to issue limited bonds payable from (i) the debt 24 service extension base, as defined in the Property Tax 25 Extension Limitation Law, as provided in this amendatory Act 26 of 1995, (ii) the public building commission lease rental 27 base, or (iii) both the debt service extension base and the 28 public building commission lease rental base. Bonds 29 authorized by Public Act 88-503 and issued under Section 20a 30 of the Chicago Park District Act for aquarium or museum 31 projects shall not be issued as limited bonds. A governmental 32 unit issuing limited bonds authorized by this Section shall 33 provide in the bond ordinance that the bonds are issued as SB153 Engrossed -4- LRB093 02569 MKM 02579 b 1 limited bonds and are also issued pursuant to applicable law, 2 other than this amendatory Act of 1995, enabling the 3 governmental unit to issue bonds. This amendatory Act of 1995 4 shall not change the rate, amount, purposes, limitations, 5 source of funds for payment of principal or interest, or 6 method of payment or defeasance of the bonds that a 7 governmental unit may issue under any applicable law; 8 provided, that limited bonds that are otherwise to be issued 9 as general obligation bonds may be payable solely from the 10 debt service extension base. This amendatory Act of 1995 11 provides no additional authority to any governmental unit to 12 issue bonds that the governmental unit is not otherwise 13 authorized to issue by a law other than this amendatory Act 14 of 1995. 15 (Source: P.A. 89-385, eff. 8-18-95; 89-449, eff. 6-1-96.) 16 Section 10. The Property Tax Code is amended by changing 17 Section 18-185 as follows: 18 (35 ILCS 200/18-185) 19 Sec. 18-185. Short title; definitions. This Division 5 20 may be cited as the Property Tax Extension Limitation Law. 21 As used in this Division 5: 22 "Consumer Price Index" means the Consumer Price Index for 23 All Urban Consumers for all items published by the United 24 States Department of Labor. 25 "Extension limitation" means (a) the lesser of 5% or the 26 percentage increase in the Consumer Price Index during the 27 12-month calendar year preceding the levy year or (b) the 28 rate of increase approved by voters under Section 18-205. 29 "Affected county" means a county of 3,000,000 or more 30 inhabitants or a county contiguous to a county of 3,000,000 31 or more inhabitants. 32 "Taxing district" has the same meaning provided in SB153 Engrossed -5- LRB093 02569 MKM 02579 b 1 Section 1-150, except as otherwise provided in this Section. 2 For the 1991 through 1994 levy years only, "taxing district" 3 includes only each non-home rule taxing district having the 4 majority of its 1990 equalized assessed value within any 5 county or counties contiguous to a county with 3,000,000 or 6 more inhabitants. Beginning with the 1995 levy year, "taxing 7 district" includes only each non-home rule taxing district 8 subject to this Law before the 1995 levy year and each 9 non-home rule taxing district not subject to this Law before 10 the 1995 levy year having the majority of its 1994 equalized 11 assessed value in an affected county or counties. Beginning 12 with the levy year in which this Law becomes applicable to a 13 taxing district as provided in Section 18-213, "taxing 14 district" also includes those taxing districts made subject 15 to this Law as provided in Section 18-213. 16 "Aggregate extension" for taxing districts to which this 17 Law applied before the 1995 levy year means the annual 18 corporate extension for the taxing district and those special 19 purpose extensions that are made annually for the taxing 20 district, excluding special purpose extensions: (a) made for 21 the taxing district to pay interest or principal on general 22 obligation bonds that were approved by referendum; (b) made 23 for any taxing district to pay interest or principal on 24 general obligation bonds issued before October 1, 1991; (c) 25 made for any taxing district to pay interest or principal on 26 bonds issued to refund or continue to refund those bonds 27 issued before October 1, 1991; (d) made for any taxing 28 district to pay interest or principal on bonds issued to 29 refund or continue to refund bonds issued after October 1, 30 1991 that were approved by referendum; (e) made for any 31 taxing district to pay interest or principal on revenue bonds 32 issued before October 1, 1991 for payment of which a property 33 tax levy or the full faith and credit of the unit of local 34 government is pledged; however, a tax for the payment of SB153 Engrossed -6- LRB093 02569 MKM 02579 b 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 October 1, 1991, to pay for 7 the building project; (g) made for payments due under 8 installment contracts entered into before October 1, 1991; 9 (h) made for payments of principal and interest on bonds 10 issued under the Metropolitan Water Reclamation District Act 11 to finance construction projects initiated before October 1, 12 1991; (i) made for payments of principal and interest on 13 limited bonds, as defined in Section 3 of the Local 14 Government Debt Reform Act, in an amount not to exceed the 15 sum of the debt service extension base and the allocated 16 portion of the public building commission lease rental base 17 less the amount in items (b), (c), (e), (f), and (h) of this 18 definition for non-referendum obligations, except obligations 19 initially issued pursuant to referendum; (j) made for 20 payments of principal and interest on bonds issued under 21 Section 15 of the Local Government Debt Reform Act including 22 the public building commission lease rental base alternate 23 tax levy allocable to those payments; and (k) made by a 24 school district that participates in the Special Education 25 District of Lake County, created by special education joint 26 agreement under Section 10-22.31 of the School Code, for 27 payment of the school district's share of the amounts 28 required to be contributed by the Special Education District 29 of Lake County to the Illinois Municipal Retirement Fund 30 under Article 7 of the Illinois Pension Code; the amount of 31 any extension under this item (k) shall be certified by the 32 school district to the county clerk. 33 "Aggregate extension" for the taxing districts to which 34 this Law did not apply before the 1995 levy year (except SB153 Engrossed -7- LRB093 02569 MKM 02579 b 1 taxing districts subject to this Law in accordance with 2 Section 18-213) means the annual corporate extension for the 3 taxing district and those special purpose extensions that are 4 made annually for the taxing district, excluding special 5 purpose extensions: (a) made for the taxing district to pay 6 interest or principal on general obligation bonds that were 7 approved by referendum; (b) made for any taxing district to 8 pay interest or principal on general obligation bonds issued 9 before March 1, 1995; (c) made for any taxing district to pay 10 interest or principal on bonds issued to refund or continue 11 to refund those bonds issued before March 1, 1995; (d) made 12 for any taxing district to pay interest or principal on bonds 13 issued to refund or continue to refund bonds issued after 14 March 1, 1995 that were approved by referendum; (e) made for 15 any taxing district to pay interest or principal on revenue 16 bonds issued before March 1, 1995 for payment of which a 17 property tax levy or the full faith and credit of the unit of 18 local government is pledged; however, a tax for the payment 19 of interest or principal on those bonds shall be made only 20 after the governing body of the unit of local government 21 finds that all other sources for payment are insufficient to 22 make those payments; (f) made for payments under a building 23 commission lease when the lease payments are for the 24 retirement of bonds issued by the commission before March 1, 25 1995 to pay for the building project; (g) made for payments 26 due under installment contracts entered into before March 1, 27 1995; (h) made for payments of principal and interest on 28 bonds issued under the Metropolitan Water Reclamation 29 District Act to finance construction projects initiated 30 before October 1, 1991; (i) made for payments of principal 31 and interest on limited bonds, as defined in Section 3 of the 32 Local Government Debt Reform Act, in an amount not to exceed 33 the debt service extension base less the amount in items (b), 34 (c), and (e) of this definition for non-referendum SB153 Engrossed -8- LRB093 02569 MKM 02579 b 1 obligations, except obligations initially issued pursuant to 2 referendum and bonds described in subsection (h) of this 3 definition; (j) made for payments of principal and interest 4 on bonds issued under Section 15 of the Local Government Debt 5 Reform Act; (k) made for payments of principal and interest 6 on bonds authorized by Public Act 88-503 and issued under 7 Section 20a of the Chicago Park District Act for aquarium or 8 museum projects; (l) made for payments of principal and 9 interest on bonds authorized by Public Act 87-1191 and issued 10 under Section 42 of the Cook County Forest Preserve District 11 Act for zoological park projects; and (m) made pursuant to 12 Section 34-53.5 of the School Code, whether levied annually 13 or not. 14 "Aggregate extension" for all taxing districts to which 15 this Law applies in accordance with Section 18-213, except 16 for those taxing districts subject to paragraph (2) of 17 subsection (e) of Section 18-213, means the annual corporate 18 extension for the taxing district and those special purpose 19 extensions that are made annually for the taxing district, 20 excluding special purpose extensions: (a) made for the taxing 21 district to pay interest or principal on general obligation 22 bonds that were approved by referendum; (b) made for any 23 taxing district to pay interest or principal on general 24 obligation bonds issued before the date on which the 25 referendum making this Law applicable to the taxing district 26 is held; (c) made for any taxing district to pay interest or 27 principal on bonds issued to refund or continue to refund 28 those bonds issued before the date on which the referendum 29 making this Law applicable to the taxing district is held; 30 (d) made for any taxing district to pay interest or principal 31 on bonds issued to refund or continue to refund bonds issued 32 after the date on which the referendum making this Law 33 applicable to the taxing district is held if the bonds were 34 approved by referendum after the date on which the referendum SB153 Engrossed -9- LRB093 02569 MKM 02579 b 1 making this Law applicable to the taxing district is held; 2 (e) made for any taxing district to pay interest or principal 3 on revenue bonds issued before the date on which the 4 referendum making this Law applicable to the taxing district 5 is held for payment of which a property tax levy or the full 6 faith and credit of the unit of local government is pledged; 7 however, a tax for the payment of interest or principal on 8 those bonds shall be made only after the governing body of 9 the unit of local government finds that all other sources for 10 payment are insufficient to make those payments; (f) made for 11 payments under a building commission lease when the lease 12 payments are for the retirement of bonds issued by the 13 commission before the date on which the referendum making 14 this Law applicable to the taxing district is held to pay for 15 the building project; (g) made for payments due under 16 installment contracts entered into before the date on which 17 the referendum making this Law applicable to the taxing 18 district is held; (h) made for payments of principal and 19 interest on limited bonds, as defined in Section 3 of the 20 Local Government Debt Reform Act, in an amount not to exceed 21 the debt service extension base less the amount in items (b), 22 (c), and (e) of this definition for non-referendum 23 obligations, except obligations initially issued pursuant to 24 referendum; (i) made for payments of principal and interest 25 on bonds issued under Section 15 of the Local Government Debt 26 Reform Act; and (j) made for a qualified airport authority to 27 pay interest or principal on general obligation bonds issued 28 for the purpose of paying obligations due under, or financing 29 airport facilities required to be acquired, constructed, 30 installed or equipped pursuant to, contracts entered into 31 before March 1, 1996 (but not including any amendments to 32 such a contract taking effect on or after that date). 33 "Aggregate extension" for all taxing districts to which 34 this Law applies in accordance with paragraph (2) of SB153 Engrossed -10- LRB093 02569 MKM 02579 b 1 subsection (e) of Section 18-213 means the annual corporate 2 extension for the taxing district and those special purpose 3 extensions that are made annually for the taxing district, 4 excluding special purpose extensions: (a) made for the taxing 5 district to pay interest or principal on general obligation 6 bonds that were approved by referendum; (b) made for any 7 taxing district to pay interest or principal on general 8 obligation bonds issued before the effective date of this 9 amendatory Act of 1997; (c) made for any taxing district to 10 pay interest or principal on bonds issued to refund or 11 continue to refund those bonds issued before the effective 12 date of this amendatory Act of 1997; (d) made for any taxing 13 district to pay interest or principal on bonds issued to 14 refund or continue to refund bonds issued after the effective 15 date of this amendatory Act of 1997 if the bonds were 16 approved by referendum after the effective date of this 17 amendatory Act of 1997; (e) made for any taxing district to 18 pay interest or principal on revenue bonds issued before the 19 effective date of this amendatory Act of 1997 for payment of 20 which a property tax levy or the full faith and credit of the 21 unit of local government is pledged; however, a tax for the 22 payment of interest or principal on those bonds shall be made 23 only after the governing body of the unit of local government 24 finds that all other sources for payment are insufficient to 25 make those payments; (f) made for payments under a building 26 commission lease when the lease payments are for the 27 retirement of bonds issued by the commission before the 28 effective date of this amendatory Act of 1997 to pay for the 29 building project; (g) made for payments due under installment 30 contracts entered into before the effective date of this 31 amendatory Act of 1997; (h) made for payments of principal 32 and interest on limited bonds, as defined in Section 3 of the 33 Local Government Debt Reform Act, in an amount not to exceed 34 the debt service extension base less the amount in items (b), SB153 Engrossed -11- LRB093 02569 MKM 02579 b 1 (c), and (e) of this definition for non-referendum 2 obligations, except obligations initially issued pursuant to 3 referendum; (i) made for payments of principal and interest 4 on bonds issued under Section 15 of the Local Government Debt 5 Reform Act; and (j) made for a qualified airport authority to 6 pay interest or principal on general obligation bonds issued 7 for the purpose of paying obligations due under, or financing 8 airport facilities required to be acquired, constructed, 9 installed or equipped pursuant to, contracts entered into 10 before March 1, 1996 (but not including any amendments to 11 such a contract taking effect on or after that date). 12 "Debt service extension base" means an amount equal to 13 that portion of the extension for a taxing district for the 14 1994 levy year, or for those taxing districts subject to this 15 Law in accordance with Section 18-213, except for those 16 subject to paragraph (2) of subsection (e) of Section 18-213, 17 for the levy year in which the referendum making this Law 18 applicable to the taxing district is held, or for those 19 taxing districts subject to this Law in accordance with 20 paragraph (2) of subsection (e) of Section 18-213 for the 21 1996 levy year, constituting an extension for payment of 22 principal and interest on bonds issued by the taxing district 23 without referendum, but not including (i) bonds authorized by 24 Public Act 88-503 and issued under Section 20a of the Chicago 25 Park District Act for aquarium and museum projects; (ii) 26 bonds issued under Section 15 of the Local Government Debt 27 Reform Act; or (iii) refunding obligations issued to refund 28 or to continue to refund obligations initially issued 29 pursuant to referendum. The debt service extension base may 30 be established or increased as provided under Section 18-212. 31 "Special purpose extensions" include, but are not limited 32 to, extensions for levies made on an annual basis for 33 unemployment and workers' compensation, self-insurance, 34 contributions to pension plans, and extensions made pursuant SB153 Engrossed -12- LRB093 02569 MKM 02579 b 1 to Section 6-601 of the Illinois Highway Code for a road 2 district's permanent road fund whether levied annually or 3 not. The extension for a special service area is not 4 included in the aggregate extension. 5 "Aggregate extension base" means the taxing district's 6 last preceding aggregate extension as adjusted under Sections 7 18-215 through 18-230. 8 "Levy year" has the same meaning as "year" under Section 9 1-155. 10 "New property" means (i) the assessed value, after final 11 board of review or board of appeals action, of new 12 improvements or additions to existing improvements on any 13 parcel of real property that increase the assessed value of 14 that real property during the levy year multiplied by the 15 equalization factor issued by the Department under Section 16 17-30 and (ii) the assessed value, after final board of 17 review or board of appeals action, of real property not 18 exempt from real estate taxation, which real property was 19 exempt from real estate taxation for any portion of the 20 immediately preceding levy year, multiplied by the 21 equalization factor issued by the Department under Section 22 17-30. In addition, the county clerk in a county containing a 23 population of 3,000,000 or more shall include in the 1997 24 recovered tax increment value for any school district, any 25 recovered tax increment value that was applicable to the 1995 26 tax year calculations. 27 "Qualified airport authority" means an airport authority 28 organized under the Airport Authorities Act and located in a 29 county bordering on the State of Wisconsin and having a 30 population in excess of 200,000 and not greater than 500,000. 31 "Recovered tax increment value" means, except as 32 otherwise provided in this paragraph, the amount of the 33 current year's equalized assessed value, in the first year 34 after a municipality terminates the designation of an area as SB153 Engrossed -13- LRB093 02569 MKM 02579 b 1 a redevelopment project area previously established under the 2 Tax Increment Allocation Development Act in the Illinois 3 Municipal Code, previously established under the Industrial 4 Jobs Recovery Law in the Illinois Municipal Code, or 5 previously established under the Economic Development Area 6 Tax Increment Allocation Act, of each taxable lot, block, 7 tract, or parcel of real property in the redevelopment 8 project area over and above the initial equalized assessed 9 value of each property in the redevelopment project area. For 10 the taxes which are extended for the 1997 levy year, the 11 recovered tax increment value for a non-home rule taxing 12 district that first became subject to this Law for the 1995 13 levy year because a majority of its 1994 equalized assessed 14 value was in an affected county or counties shall be 15 increased if a municipality terminated the designation of an 16 area in 1993 as a redevelopment project area previously 17 established under the Tax Increment Allocation Development 18 Act in the Illinois Municipal Code, previously established 19 under the Industrial Jobs Recovery Law in the Illinois 20 Municipal Code, or previously established under the Economic 21 Development Area Tax Increment Allocation Act, by an amount 22 equal to the 1994 equalized assessed value of each taxable 23 lot, block, tract, or parcel of real property in the 24 redevelopment project area over and above the initial 25 equalized assessed value of each property in the 26 redevelopment project area. In the first year after a 27 municipality removes a taxable lot, block, tract, or parcel 28 of real property from a redevelopment project area 29 established under the Tax Increment Allocation Development 30 Act in the Illinois Municipal Code, the Industrial Jobs 31 Recovery Law in the Illinois Municipal Code, or the Economic 32 Development Area Tax Increment Allocation Act, "recovered tax 33 increment value" means the amount of the current year's 34 equalized assessed value of each taxable lot, block, tract, SB153 Engrossed -14- LRB093 02569 MKM 02579 b 1 or parcel of real property removed from the redevelopment 2 project area over and above the initial equalized assessed 3 value of that real property before removal from the 4 redevelopment project area. 5 Except as otherwise provided in this Section, "limiting 6 rate" means a fraction the numerator of which is the last 7 preceding aggregate extension base times an amount equal to 8 one plus the extension limitation defined in this Section and 9 the denominator of which is the current year's equalized 10 assessed value of all real property in the territory under 11 the jurisdiction of the taxing district during the prior levy 12 year. For those taxing districts that reduced their 13 aggregate extension for the last preceding levy year, the 14 highest aggregate extension in any of the last 3 preceding 15 levy years shall be used for the purpose of computing the 16 limiting rate. The denominator shall not include new 17 property. The denominator shall not include the recovered 18 tax increment value. 19 (Source: P.A. 91-357, eff. 7-29-99; 91-478, eff. 11-1-99; 20 92-547, eff. 6-13-02.) 21 Section 15. The Public Building Commission Act is 22 amended by changing Sections 3 and 18 as follows: 23 (50 ILCS 20/3) (from Ch. 85, par. 1033) 24 Sec. 3. The following terms, wherever used, or referred 25 to in this Act, mean unless the context clearly requires a 26 different meaning: 27 (a) "Commission" means a Public Building Commission 28 created pursuant to this Act. 29 (b) "Commissioner" or "Commissioners" means a 30 Commissioner or Commissioners of a Public Building 31 Commission. 32 (c) "County seat" means a city, village or town which is SB153 Engrossed -15- LRB093 02569 MKM 02579 b 1 the county seat of a county. 2 (d) "Municipality" means any city, village or 3 incorporated town of the State of Illinois. 4 (e) "Municipal corporation" includes a county, city, 5 village, town, (including a county seat), park district, 6 school district in a county of 3,000,000 or more population, 7 board of education of a school district in a county of 8 3,000,000 or more population, sanitary district, airport 9 authority contiguous with the County Seat as of July 1, 1969 10 and any other municipal body or governmental agency of the 11 State but does not include a school district in a county of 12 less than 3,000,000 population, a board of education of a 13 school district in a county of less than 3,000,000 14 population, or a community college district in a county of 15 less than 3,000,000 population. 16 (f) "Governing body" includes a city council, county 17 board, or any other body or board, by whatever name it may be 18 known, charged with the governing of a municipal corporation. 19 (g) "Presiding officer" includes the mayor or president 20 of a city, village or town, the presiding officer of a county 21 board, or the presiding officer of any other board or 22 commission, as the case may be. 23 (h) "Oath" means oath or affirmation. 24 (i) "Building" means an improvement to real estate to be 25 made available for use by a municipal corporation for the 26 furnishing of governmental services to its citizens, together 27 with any land or interest in land necessary or useful in 28 connection with the improvement. 29 (j) "Public building commission lease rental base" means 30 that term as it is defined in the Local Government Debt 31 Reform Act. 32 (Source: P.A. 88-304.) 33 (50 ILCS 20/18) (from Ch. 85, par. 1048) SB153 Engrossed -16- LRB093 02569 MKM 02579 b 1 Sec. 18. Whenever, and as often as, a municipal 2 corporation having taxing power enters into a lease with a 3 Public Building Commission, the governing body of such 4 municipal corporation shall provide by ordinance or 5 resolution, as the case may be, for the levy and collection 6 of a direct annual tax (i) sufficient to pay the annual rent 7 payable under such lease as and when it becomes due and 8 payable or (ii), if applicable, in the amount of the public 9 building commission lease rental base allocated to the lease. 10 A certified copy of the lease of such municipal corporation 11 and a certified copy of the tax levying ordinance or 12 resolution, as the case may be, of such municipal corporation 13 shall be filed in the office of the county clerk in each 14 county in which any portion of the territory of such 15 municipal corporation is situated, which certified copies 16 shall constitute the authority for the county clerk or 17 clerks, in each case, to extend the taxes annually (i) 18 necessary to pay the annual rent payable under such lease as 19 and when it becomes due and payable or (ii), if applicable, 20 in the amount of the public building commission lease rental 21 base allocated to the lease. No taxes shall be extended for 22 any lease entered into after the effective date of this 23 amendatory Act of 1993, however, until after a public hearing 24 on the lease. The clerk or secretary of the governing body of 25 the municipal corporation shall cause notice of the time and 26 place of the hearing to be published at least once, at least 27 15 days before the hearing, in a newspaper published or 28 having general circulation within the municipal corporation. 29 If no such newspaper exists, the clerk or secretary shall 30 cause the notice to be posted, at least 15 days before the 31 hearing, in at least 10 conspicuous places within the 32 municipal corporation. The notice shall be in the following 33 form: 34 NOTICE OF PUBLIC HEARING ON LEASE between (name of the SB153 Engrossed -17- LRB093 02569 MKM 02579 b 1 municipal corporation) and (name of the public building 2 commission). 3 A public hearing regarding a lease between (name of the 4 municipal corporation) and (name of the public building 5 commission) will be held by (name of the governing body of 6 the municipal corporation) on (date) at (time) at (location). 7 The largest yearly rental payment set forth in the lease is 8 ($ amount). The maximum length of the lease is (years). 9 The purpose of the lease is (explain in 25 words or 10 less). 11 Dated (insert date). 12 By Order of (name of the governing body 13 of the Municipal Corporation) 14 /s/............ 15 Clerk or Secretary 16 At the hearing, all persons residing or owning property 17 in the municipal corporation shall have an opportunity to be 18 heard orally, in writing, or both. 19 Upon the filing of the certified copies of the lease and 20 the tax levying ordinance or resolution in the office of the 21 county clerk or clerks of the proper county or counties, it 22 shall be the duty of such county clerk or clerks to ascertain 23 the rate per cent which, upon the value of all property 24 subject to taxation within the municipal corporation, as that 25 property is assessed or equalized by the Department of 26 Revenue, will produce a net amount of not less than (i) the 27 amount of the annual rent reserved in such lease or (ii), if 28 applicable, the amount of the public building commission 29 lease rental base allocated to the lease. The county clerk 30 or clerks shall thereupon, and thereafter annually during the 31 term of the lease, extend taxes against all of the taxable 32 property contained in that municipal corporation (i) 33 sufficient to pay the annual rental reserved in such lease or 34 (ii), if applicable, in the amount of the public building SB153 Engrossed -18- LRB093 02569 MKM 02579 b 1 commission lease rental base allocated to the lease. Such tax 2 shall be levied and collected in like manner with the other 3 taxes of such municipal corporation and shall be in addition 4 to all other taxes now or hereafter authorized to be levied 5 by that municipal corporation. Except for the limitation 6 provided for the allocated amount of the public building 7 commission lease rental base, if applicable, this tax shall 8 not be included within any statutory limitation of rate or 9 amount for that municipal corporation but shall be excluded 10 therefrom and be in addition thereto and in excess thereof. 11 The fund realized from such tax levy shall be set aside for 12 the payment of the annual rent and shall not be disbursed for 13 any other purpose until the annual rental has been paid in 14 full. This Section shall not be construed to limit the power 15 of the Commission to enter into leases with any municipal 16 corporation whether or not the municipal corporation has the 17 power of taxation. This Section shall not be construed to 18 require taxes to be levied or extended in excess of the 19 allocated portion of a public building commission lease 20 rental base, if applicable. 21 (Source: P.A. 92-16, eff. 6-28-01.) 22 Section 20. The Counties Code is amended by changing 23 Section 5-1024 as follows: 24 (55 ILCS 5/5-1024) (from Ch. 34, par. 5-1024) 25 Sec. 5-1024. Taxes. A county board may cause to be 26 levied and collected annually, except as hereinafter 27 provided, taxes for county purposes, including all purposes 28 for which money may be raised by the county by taxation, in 29 counties having 80,000 or more but less than 3,000,000 30 inhabitants at a rate not exceeding .25%, of the value as 31 equalized or assessed by the Department of Revenue; in 32 counties with less than 80,000 but more than 15,000 SB153 Engrossed -19- LRB093 02569 MKM 02579 b 1 inhabitants at a rate not exceeding .27%, of the value as 2 equalized or assessed by the Department of Revenue; in 3 counties with less than 80,000 inhabitants which have 4 authorized a tax by referendum under Section 7-2 of the 5 Juvenile Court Act prior to the effective date of this 6 amendatory Act of 1985, at a rate not exceeding .32%, of the 7 value as equalized or assessed by the Department of Revenue; 8 and in counties with 15,000 or fewer inhabitants at a rate 9 not exceeding .37%, of the value as equalized or assessed by 10 the Department of Revenue; and in counties having 3,000,000 11 or more inhabitants for each even numbered year, subject to 12 the abatement requirements hereinafter provided, at a rate 13 not exceeding .39% of the value, as equalized or assessed by 14 the Department of Revenue, and for each odd numbered year, 15 subject to the abatement requirements hereinafter provided, 16 at a rate not exceeding .35% of the value as equalized or 17 assessed by the Department of Revenue, except taxes for the 18 payment of interest on and principal of bonded indebtedness 19 heretofore duly authorized for the construction of State aid 20 roads in the county as defined in "An Act to revise the law 21 in relation to roads and bridges", approved June 27, 1913, or 22 for the construction of county highways as defined in the 23 Illinois Highway Code, and except taxes for the payment of 24 interest on and principal of bonded indebtedness duly 25 authorized without a vote of the people of the county, and 26 except taxes authorized as additional by a vote of the people 27 of the county, and except taxes for working cash fund 28 purposes, and except taxes as authorized by Sections 5-601, 29 5-602, 5-603, 5-604 and 6-512 of the Illinois Highway Code, 30 and except taxes authorized under Section 7 of the Village 31 Library Act, and except taxes levied to pay the annual rent 32 payments due under a lease entered into by the county with a 33 Public Building Commission as authorized by Section 18 of the 34 Public Building Commission Act, including payments to be made SB153 Engrossed -20- LRB093 02569 MKM 02579 b 1 from the public building commission lease rental base as 2 defined in the Local Government Debt Reform Act, and except 3 taxes levied allocable to the public building commission 4 lease rental base alternate tax levy as defined in the Local 5 Government Debt Reform Act, and except taxes levied to pay 6 principal of and interest on limited bonds as defined in the 7 Local Government Debt Reform Act, and except taxes levied 8 under Division 6-3, and except taxes levied for general 9 assistance for needy persons in counties under commission 10 form of government and except taxes levied under the County 11 Care for Persons with Developmental Disabilities Act, and 12 except taxes levied under the Community Mental Health Act, 13 and except taxes levied under Section 5-1025 to pay the 14 expenses of elections and except taxes levied under "An Act 15 to provide the manner of levying or imposing taxes for the 16 provision of special services to areas within the boundaries 17 of home rule units and non-home rule municipalities and 18 counties", approved September 21, 1973, and except taxes 19 levied under Section 3a of the Revenue Act of 1939 for the 20 purposes of helping to pay for the expenses of the assessor's 21 office, and except taxes levied under Division 5-21, and 22 except taxes levied pursuant to Section 19 of "The Illinois 23 Emergency Services and Disaster Agency Act of 1975", as now 24 or hereafter amended, and except taxes levied pursuant to 25 Division 5-23, and except taxes levied under Section 5 of the 26 County Shelter Care and Detention Home Act, and except taxes 27 levied under the Children's Advocacy Center Act, and except 28 taxes levied under Section 9-107 of the Local Governmental 29 and Governmental Employees Tort Immunity Act. 30 Those taxes a county has levied and excepted from the 31 rate limitation imposed by this Section or Section 25.05 of 32 "An Act to revise the law in relation to counties", approved 33 March 31, 1874, in reliance on this amendatory Act of 1994 34 are not invalid because of any provision of this Section that SB153 Engrossed -21- LRB093 02569 MKM 02579 b 1 may be construed to or may have been construed to restrict or 2 limit those taxes levied and those taxes are hereby 3 validated. This validation of taxes levied applies to all 4 cases pending on or after the effective date of this 5 amendatory Act of 1994. 6 Nothing contained in this amendatory Act of 1994 shall be 7 construed to affect the application of the Property Tax 8 Extension Limitation Law. 9 Any tax levied for general assistance for needy persons 10 in any county in addition to and in excess of the maximum 11 levy permitted by this Section for general county purposes 12 shall be paid into a special fund in the county treasury and 13 used only for the purposes for which it is levied except that 14 any excess in such fund over the amount needed for general 15 assistance may be used for County Nursing Home purposes and 16 shall not exceed .10% of the value, as equalized or assessed 17 by the Department of Revenue. Any taxes levied for general 18 assistance pursuant to this Section may also be used for the 19 payment of warrants issued against and in anticipation of 20 such taxes and accrued interest thereon and may also be used 21 for the payment of costs of administering such general 22 assistance. 23 In counties having 3,000,000 or more inhabitants, taxes 24 levied for any year for any purpose or purposes, except 25 amounts levied for the payment of bonded indebtedness or 26 interest thereon and for pension fund purpose, and except 27 taxes levied to pay the annual rent payments due under a 28 lease entered into by the county with a Public Building 29 Commission as authorized by Section 18 of the Public Building 30 Commission Act, are subject to the limitation that they shall 31 not exceed the estimated amount of taxes to be levied for the 32 year for the purpose or purposes as determined in accordance 33 with Section 6-24001 and set forth in the annual 34 appropriation bill of the county and in ascertaining the rate SB153 Engrossed -22- LRB093 02569 MKM 02579 b 1 per cent that will produce the amount of any tax levied in 2 any county, the county clerk shall not add to the tax or rate 3 any sum or amount to cover the loss and cost of collecting 4 the tax, except in the case of amounts levied for the payment 5 of bonded indebtedness or interest thereon, and in the case 6 of amounts levied for pension fund purposes, and except taxes 7 levied to pay the annual rent payments due under a lease 8 entered into by the county with a Public Building Commission 9 as authorized by Section 18 of the Public Building Commission 10 Act. 11 In counties having a population of 3,000,000 or more 12 inhabitants, the county clerk shall in each even numbered 13 year, before extending the county tax for the year, reduce 14 the levy for county purposes for the year (exclusive of 15 levies for payment of indebtedness and payment of interest on 16 and principal of bonded indebtedness as aforesaid, and 17 exclusive of county highway taxes as aforesaid, and exclusive 18 of pension fund taxes, and except taxes levied to pay the 19 annual rent payments due under a lease entered into by the 20 county with a Public Building Commission as authorized by 21 Section 18 of the Public Building Commission Act) in the 22 manner described and in an amount to be determined as 23 follows: If the amount received from the collection of the 24 tax levied in the last preceding even numbered year for 25 county purposes as aforesaid, as shown by the county 26 treasurer's final settlement for the last preceding even 27 numbered year and also by subsequent receipts of delinquent 28 taxes for the county purposes fund levied for the last 29 preceding even numbered year, equals or exceeds the amount 30 produced by multiplying the rate extended for the county 31 purposes for the last preceding even numbered year by the 32 total assessed valuation of all property in the county used 33 in the year for purposes of state and county taxes, and by 34 deducting therefrom the amount appropriated to cover the loss SB153 Engrossed -23- LRB093 02569 MKM 02579 b 1 and cost of collecting taxes to be levied for the county 2 purposes fund for the last preceding even numbered year, the 3 clerk in determining the rate per cent to be extended for the 4 county purposes fund shall deduct from the amount of the levy 5 certified to him for county purposes as aforesaid for even 6 numbered years the amount received by the county clerk or 7 withheld by the county treasurer from other municipal 8 corporations within the county as their pro rata share of 9 election expenses for the last preceding even numbered year, 10 as authorized in Sections 13-11, 13-12, 13-13 and 16-2 of the 11 Election Code, and the clerk in these counties shall extend 12 only the net amount remaining after such deductions. 13 The foregoing limitations upon tax rates, insofar as they 14 are applicable to counties having less than 3,000,000 15 inhabitants, may be increased or decreased under the 16 referendum provisions of the General Revenue Law of Illinois 17 and there shall be no limit on the rate of tax for county 18 purposes that may be levied by a county so long as any 19 increase in the rate is authorized by referendum in that 20 county. 21 Any county having a population of less than 3,000,000 22 inhabitants that has determined to change its fiscal year 23 may, as a means of effectuating a change, instead of levying 24 taxes for a one-year period, levy taxes for a period greater 25 or less than a year as may be necessary. 26 In counties having less than 3,000,000 inhabitants, in 27 ascertaining the rate per cent that will produce the amount 28 of any tax levied in that county, the County Clerk shall not 29 add to the tax or rate any sum or amount to cover the loss 30 and cost of collecting the tax except in the case of amounts 31 levied for the payment of bonded indebtedness or interest 32 thereon and in the case of amounts levied for pension fund 33 purposes and except taxes levied to pay the annual rent 34 payments due under a lease entered into by the county with a SB153 Engrossed -24- LRB093 02569 MKM 02579 b 1 Public Building Commission as authorized by Section 18 of the 2 Public Building Commission Act. 3 A county shall not have its maximum tax rate reduced as a 4 result of a population increase indicated by the 1980 federal 5 census. 6 (Source: P.A. 91-51, eff. 6-30-99.) 7 Section 99. Effective date. This Act takes effect upon 8 becoming law. SB153 Engrossed -25- LRB093 02569 MKM 02579 b 1 INDEX 2 Statutes amended in order of appearance 3 30 ILCS 350/3 from Ch. 17, par. 6903 4 30 ILCS 350/15.01 5 35 ILCS 200/18-185 6 50 ILCS 20/3 from Ch. 85, par. 1033 7 50 ILCS 20/18 from Ch. 85, par. 1048 8 55 ILCS 5/5-1024 from Ch. 34, par. 5-1024