HB6863 96TH GENERAL ASSEMBLY

LRB096 22214 HLH 40998 b

96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB6863

Introduced , by Rep. John E. Bradley

SYNOPSIS AS INTRODUCED:

New Act
35 ILCS 200/15-176
35 ILCS 200/20-17 new

Creates the Taxpayer Action Board Act. Provides for the creation by referendum, organization, and operation of Taxpayer Action Boards in certain counties. Provides that the boards will represent taxpayers before units of local government that impose taxes and will provide taxpayer education. Amends the Property Tax Code. Extends the alternative general homestead exemption for a period of one year. Requires counties to provide notice of the median assessment on property tax bills. Requires county assessors to make certain information available to the public. Effective immediately.

FISCAL NOTE ACT MAY APPLY

HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning local government.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

ARTICLE 1

Section 1-1. Short title. This Act may be cited as the Taxpayer Action Board Act.

Section 1-5. Purpose. The purpose of this Act is to promote the health, welfare, and prosperity of all citizens of this State who reside in the counties to which this Act applies (i) by ensuring effective and democratic representation of taxpayers before all units of local government that impose taxes in those counties and (ii) by providing for taxpayer education on taxing and spending by those units of local government. This purpose shall be deemed a statewide interest and not a private or special concern.

Section 1-10. Definitions. As used in this Act:

"Campaign contribution" means any money, good, service, credit, or other benefit provided or promised for the purpose of electing a candidate to the board of directors of a TAB. "Campaign contribution" does not include: (i) the value of services provided without compensation by individuals who volunteer a portion or all of their time on behalf of a candidate or political committee; (ii) the use of real or personal property voluntarily provided by an individual for candidate-related activities; or (iii) the cost of invitations, food, and beverages provided by an individual for candidate-related activities on the individual's residential premises, if the cumulative value of these items provided to any candidate by an individual does not exceed $100 for any election.

"Campaign expenditure" means any payment, use, distribution, or gift of money or anything of value made or promised for the purpose of electing a candidate to the board of directors of a TAB. "Campaign expenditure" does not include: (i) the value of services provided without compensation by individuals who volunteer a portion or all of their time on behalf of a candidate or political committee; (ii) the use of real or personal property voluntarily provided by an individual for candidate-related activities; or (iii) the cost of invitations, food, and beverages provided by an individual for candidate-related activities on the individual's residential premises, if the cumulative value of these items provided to any candidate by an individual does not exceed $100 for any election.

"Director" means any person duly elected or appointed to a TAB board of directors under Section 1-80 or 1-85 of this Act.

"Member" means any person who meets the requirements for membership in the TAB set forth in Section 1-35 of this Act.

"Redistricting" means the redistricting of county board districts.

"TAB" means Taxpayer Action Board.

"Taxpayer" means any citizen of the county who pays taxes either directly or indirectly to any unit of local government within that county.

"The county", unless otherwise defined, means any county in which a TAB is established.

Section 1-15. Counties that may establish a TAB. Any county with a population of greater than 200,000 inhabitants that is contiguous to a county with a population of 2,000,000 or more inhabitants may establish a Taxpayer Action Board by initiative petition and referendum.

Section 1-20. Petition requirements; form.

(a) Any petition to establish a TAB shall be filed with the county clerk. The petition shall be signed by the number of voters in the county equal to at least 5% of the number of votes cast in that county at the last election for governor. The petition must be filed not less than 78 days prior to a regular election to be eligible for submission on the ballot of that election.

(b) The petition shall request the submission of the proposition at the next regular election for the purpose of voting for or against establishing a Taxpayer Action Board.

The question of establishing a Taxpayer Action Board shall be in substantially the following form:

Shall a Taxpayer Action Board be established in ..... County to represent the interests of taxpayers before all units of local government in ..... County?

Votes shall be recorded as "Yes" or "No".

Section 1-25. Passage of question. If a majority of all ballots cast on the proposition in a county are in favor of the proposition then a TAB shall be established in that county as provided in this Act.

Section 1-30. Applicability of Election Code. The referendum authorized by this Act shall be conducted in the manner provided by the Election Code.

Section 1-35. TAB membership; fees; dissolution.

(a) In each county that passes the question in Section 1-20, there is created a public body corporate and politic to be known as the Taxpayer Action Board of ..... County, or ..... County TAB.

(b) The membership of each TAB shall consist of all natural persons who are residents of the county and have contributed to the TAB the required annual membership fee in the preceding 12 months.

(c) Until 180 days after each TAB's first election of directors, the TAB's annual membership fee shall be $5. Thereafter, the TAB may, by vote of its board of directors, alter the annual membership fee and may create a sliding fee structure related to a member's income.

(d) A TAB shall not be an agency of the State or county government.

(e) If, after the TAB has been incorporated for a period of 3 years, the TAB's membership remains below 500 members for an entire year, the board of directors of the TAB shall dissolve the TAB.

Section 1-40. TAB duties and functions; rights and powers.

(a) Each TAB shall:

(1) inform, educate, and advise taxpayers and others on taxes and spending by all units of local government in its county;

(2) represent and promote the interests of taxpayers in local tax matters as individual taxpayers and collectively in terms of local community needs and broad public interest;

(3) take affirmative measures to encourage membership by low and moderate income and minority taxpayers, disseminate information and advice to these taxpayers, and represent their interests in local tax matters;

(4) inform, insofar as possible, taxpayers about the TAB, including the procedures for obtaining membership in the TAB; and

(5) refrain from interfering with collective bargaining rights of any employee of a local government.

(b) Each TAB shall have, in addition to the rights and powers provided by other provisions of this Act, the following rights and powers:

(1) To represent the interests of taxpayers in local tax matters before units of State and local government, legislative bodies, and other public forums, at levy hearings and other proceedings of concern to taxpayers.

(2) To initiate, intervene as a party, or otherwise participate on behalf of taxpayers in any proceeding that the TAB reasonably determines may affect the interests of taxpayers.

(3) To represent the interest of taxpayers in the resolution of complaints involving a unit of local government.

(4) To negotiate on behalf of taxpayers with units of local government.

(5) To represent the interests of corporations, unincorporated businesses, and associations in tax matters before units of local government, legislative bodies, and other public forums where such representation is in the interests of taxpayers.

(6) To conduct, support, and assist research, surveys, and investigations in tax matters.

(7) To contract for services that cannot reasonably be performed by its employees.

(8) To make, amend, and repeal bylaws and rules for the regulation of its affairs and the conduct of its business; to adopt an official seal and alter it at pleasure; to maintain an office; to sue and be sued in its own name, plead and be impleaded; and to make and execute contracts and other instruments necessary or convenient to the exercise of the powers of the TAB.

(9) To employ any agents, employees, and special advisors as it finds necessary and to fix their compensation.

(10) To solicit and accept gifts, loans, or other aid in order to support activities concerning the interests of taxpayers; except that the TAB may not accept gifts, loans, or other aid from any unit of local government or from any official, employee, or agent or member of the immediate family of an official, employee, or agent of any unit of local government. Under this paragraph, "aid" does not mean payment of membership dues.

(11) To implement solicitation for TAB funding and membership.

(12) To seek tax exempt status under State and federal law, including 501(c)(3) status under the federal Internal Revenue Code.

(13) To provide information and advice to taxpayers on any matter with respect to taxes.

The powers, duties, rights, and privileges conferred or imposed upon the TAB by this Act may not be transferred.

(c) The TAB shall make available to the public any of the following documents prepared by or filed with the TAB within the preceding 7 years:

(1) Minutes of the board of directors meetings.

(2) Director's or executive director's financial statements.

(3) Candidate's financial statements.

(4) Annual reports of the TAB.

Section 1-45. Board of directors. Each TAB shall be managed by, and its powers, functions and duties shall be exercised through, a board of directors to be composed as follows:

(a) Election and terms of directors. The TAB districts shall be divided into 2 groups for the purpose of establishing terms for which the directors shall be elected in each group. One group shall be comprised of the even numbered county board districts. The odd numbered county board districts shall comprise the other group. A TAB board of directors shall consist of at least 10 directors. In a county with less than 10 districts, the total number of directors shall be twice the number of election districts of that county.

(1) The interim board, within 60 days after their appointment, shall meet and publicly determine by lot which group shall be the first group and which group shall be the second. The board members or their successors from the first group shall be elected for successive terms of 2 years, 2 years, and 4 years; and members or their successors from the second group shall be elected for successive terms of 4 years, 2 years, and 2 years.

(2) The first election of directors of the board is to be held no later than 8 months after the first meeting of the interim board. Subsequent elections of directors of the board shall be held every 2 years after the first election. The board, however, may change the election date for the second election to up to one month before or after the second anniversary of the first election. All subsequent elections shall occur every 2 years on the anniversary of the second election. This cycle shall begin anew in the year following each decennial redistricting. If the election day falls on a weekend or holiday, the election shall occur on the next business day. In the year following a decennial redistricting all directors' terms shall end and elections for directors from the redrawn county board districts shall be held.

(3) Interim and elected board members shall serve until their successors are elected and have qualified.

(4) Within 45 days after the redistricted county board districts are enacted, the board shall publicly allocate terms by lot between the 2 groups of districts as provided in paragraph (1) of this subsection. Board members or their successors from the first group shall be elected for successive terms of 2 years, 4 years, and 4 years; and members or their successors from the second group shall be elected for successive terms of 4 years, 4 years, and 2 years. In the year following a decennial redistricting all directors' terms shall end and elections for directors from the redrawn county board districts and for statewide directors shall be held.

(b) Qualifications. A director shall be a resident of the district he or she represents and a member of the TAB. No person who is an employee in any managerial or supervisory capacity, director, officer, or agent or who is a member of the immediate family of any employee, director, officer, or agent of any unit of local government is eligible to be a director. No director may hold any elective position in federal, State, or local government.

(c) Employment of director's family member. No director nor member of his or her immediate family shall, either directly or indirectly, be employed for compensation as a staff member or consultant of the TAB.

(d) Meetings. The board shall hold regular meetings at least once every 3 months on the dates and at the places as it may determine. Special meetings may be called by the president or by a majority of the directors upon at least 7 days advance written notice. Unless otherwise provided in the bylaws, a majority of the board of directors shall constitute a quorum. In no event, however, shall a quorum consist of less than one-third of the board of directors. The act of the majority of the directors present at a meeting at which a quorum is present shall be the act of the board of directors unless the act of a greater number is required by this Act or its bylaws. A summary of the minutes of every board meeting shall be made available to each public library in the State upon request and to individuals upon request.

(e) Expenses. A director may not receive any compensation for his or her services, but shall be reimbursed for necessary expenses, including travel expenses incurred in the discharge of duties. The board shall establish standard allowances for mileage, room, and meals and the purposes for which allowances may be made. The board shall determine the reasonableness and necessity for reimbursements. The board shall include the schedule of standard allowances in the annual report under paragraph (4) of subsection (c) of Section 1-40.

(f) Bonding. Directors and employees eligible to disburse funds shall be bonded. The costs of the bonds shall be paid by the TAB.

Section 1-50. Duties of the board; executive director. The board shall have the following duties:

(a) To establish the policy of the TAB regarding appearances before units of local government, legislative bodies, and other public authorities and regarding other activities that the TAB has the authority to perform under this Act.

(b) To employ an executive director who shall have the following powers and duties, subject at all times to the direction and supervision of the board:

(1) To implement the policy established by the board under subsection (a).

(2) To employ and discharge employees of the TAB.

(3) To supervise the offices, facilities, and work of the employees of the TAB.

(4) To have custody of and maintain the books, records, and membership rolls of the TAB.

(5) To prepare and submit to the board annual and quarterly statements of the financial and substantive operations of the TAB and financial estimates for the future operations of the TAB.

(6) To attend and participate in meetings of the board, but without a vote.

(7) To file annually with the board a current financial statement that includes the information required under subsection (c) of Section 1-85.

(8) To exercise any other powers and perform any other duties as the board delegates.

(c) To hold an annual meeting of the membership on a date and at a place within the county to be determined by the board under Section 1-65.

(d) To assure preparation of:

(1) Up-to-date membership rolls.

(2) Quarterly statements of the financial and substantive operations of the TAB.

(3) An audit of the TAB's books at least once each fiscal year. The audit shall be by a certified public accountant.

(4) A report at the close of the TAB's fiscal year. This report shall be made available to each of the TAB's members, as well as to members of the news media who request it. Also, the report shall be made available to each library in the county that requests it, and to individuals upon request.

(e) To establish and make available to the public a written policy on the availability and distribution of all records required to be kept by the TAB under this Act.

(f) To prepare membership applications and distribute the applications in sufficient amounts or in machine copyable form, upon request, to every library system in the county, as defined in Section 2 of the Illinois Library System Act, for distribution of the applications to all of the public libraries throughout the county, so taxpayers may obtain the applications to submit to the TAB, with annual dues, for membership.

(g) To provide all candidates for election to the board as district directors a current list of members residing in the candidate's district upon certification of nomination under subsection (b) of Section 1-85 and within 5 days of a request by the candidate. The board may restrict a candidate's use of a list as it deems appropriate.

(h) To carry out all other duties and responsibilities imposed upon the TAB and the board under this Act.

Section 1-55. Director financial statement. Every director shall annually file with the board a current financial statement which includes the information required under subsection (c) of Section 1-85.

Section 1-60. Executive director; qualifications.

(a) The executive director hired by the board under Section 1-50 shall have the same qualifications as a director under Section 1-85, except that the executive director need not be a resident of the TAB's county nor a member of the TAB. The executive director may not be a candidate for director while serving as executive director.

(b) The board shall adhere to any applicable State or federal law prohibiting discrimination in employment in hiring the executive director under Section 1-50.

(c) The board shall require all applicants for the position of executive director of a TAB to file a financial statement that includes the information required under subsection (c) of Section 1-85. The board shall require the executive director to annually file a current statement.

Section 1-65. Annual membership meeting. All members shall be eligible to attend, participate in, and vote in the annual membership meeting called by the board under subsection (c) of Section 1-50. The meeting shall be open to the public and shall be held in different districts on a rotating basis to the extent feasible. Each year a meeting shall be held in each board district for the members of the district. The members shall receive notice of that meeting at least 14 days in advance.

Section 1-70. Mailing procedure.

(a) As used in this Section:

"Enclosure" means a card, leaflet, envelope, or combination thereof furnished by the TAB under this Section.

"County mailing" means any mailing by the county to 1000 or more citizens.

(b) To accomplish its powers and duties under Section 1-40 of this Act, the TAB, subject to the following limitations, may prepare and furnish, to the county official responsible for the county mailing in which the TAB seeks to have its enclosure included, an enclosure to be included with that county mailing.

(1) The county official furnished with an enclosure shall include the enclosure within the county mailing designated by the TAB.

(2) An enclosure furnished by the TAB under this Section shall be provided to the county official a reasonable period of time in advance of the mailing.

(3) An enclosure furnished by a TAB under this Section shall be limited to informing the reader of the purpose, nature, and activities of the TAB as set forth in this Act and stating that the reader may become a member in the TAB, maintain membership in the TAB, and contribute money directly to the TAB.

(c) The TAB shall reimburse the county for all reasonable incremental costs incurred by the county in complying with this Section above the county's normal mailing and handling costs, provided that:

(1) the county official responsible for the mailing in which the TAB enclosure was included shall first furnish the TAB with an itemized accounting of the additional cost; and

(2) the TAB shall not be required to reimburse the county for postage costs if the weight of the TAB's enclosure does not exceed 0.35 ounce avoirdupois. If the TAB's enclosure exceeds that weight, then it shall only be required to reimburse the county for postage cost over and above what the county's postage cost would have been had the enclosure weighed only 0.35 avoirdupois.

(d) The TAB shall seek authority from municipalities and other local governments within its county to include enclosures within mailings by the municipalities and local governments of tax bills, utility bills, vehicle sticker renewal notices, newsletters, and other mailings to 100 or more citizens. This authority shall be sought under terms similar to those in subsections (a), (b), and (c) of this Section, but the TAB may accept this authority under any terms it deems are in the best interest of the TAB.

Section 1-75. Prohibited acts.

(a) No person may penalize any person who contributes to the TAB or participates in any of its activities in retribution for any such contributions or participation.

(b) No person may act with intent to prevent, interfere with, or hinder the activities permitted under this Act.

(c) A person who violates this Section shall be fined not more than $1,000. Each violation shall constitute a separate offense. A person who knowingly and wilfully violates this Section may be imprisoned not more than 6 months.

Section 1-80. Interim board of directors.

(a) Within 90 days after this Act becomes effective in a county an interim board of directors shall be appointed. The Board shall consist of 9 members. The president of the county board shall appoint the members. The appointees shall reflect minority groups, low-income persons, labor organizations, business, women, senior citizens, and various geographical areas in the county. No interim director appointed under this Section may hold an elective position in, or be employed by, federal, State, or local government.

(b) The interim board appointed under this Section shall:

(1) As soon as possible after appointment, organize for the transaction of business.

(2) Inform taxpayers of the existence, nature, and purposes of the TAB, and encourage them to join the TAB, to participate in the TAB's activities, and to contribute to the TAB.

(3) Elect officers as provided under Section 1-95.

(4) Employ such staff as the interim directors deem necessary to carry out the purposes of this Section. The interim board appointed under this Section shall follow the procedures required under Section 1-60 if it hires an executive director.

(5) Make all necessary preparations for the first election of directors, oversee the election campaign, and tally the votes under Section 1-85.

(6) Solicit funds for the TAB.

(7) Carry out all other duties and exercise all other powers accorded to the board under this Act including the powers given to the TAB under Section 1-40.

Section 1-85. Nominations and elections.

(a) Eligibility. To be eligible for election to the board, a candidate must:

(1) Meet the qualifications for directors under Section 1-45.

(2) Have his or her nomination certified by the board under subsection (b) of this Section.

(3) Submit a statement of financial interests to the board as required by subsection (c) and a statement of personal background and positions as required by subsection (d).

(4) Make the affirmation under paragraph (5) of subsection (c) of this Section.

(b) Nomination. A candidate for election to the board shall circulate or have a member of the TAB circulate a petition for nomination on the candidate's behalf not sooner than 120 days preceding the election and shall file the petition with the TAB not later than 60 days before the election. The petition for nomination for a director shall be signed by at least 10 members residing in his or her district. The board shall verify the validity of the signatures by comparing them to the signatures on the membership applications and the current list of members maintained by the board. Within 14 days after the petition is due, the board shall determine whether a sufficient number of signatures are valid. If the board determines a sufficient number are valid, it shall certify the nomination of the candidate.

(c) Statement of financial interests. With his or her petition for nomination, a candidate for election to the board shall submit to the board a statement of financial interests upon a form provided by the board. The statement of financial interests shall include the following information:

(1) The occupation, employer, and position at place of employment of the candidate and his or her immediate family members.

(2) A list of all corporate directorships or other offices, and of all fiduciary relationships, held in the past 3 years by the candidate and by his or her immediate family members.

(3) The name of any creditor to whom the candidate or a member of the candidate's immediate family owes $10,000 or more.

(4) The name of any corporation in which the candidate holds a security with a current market value of $5,000 or more.

(5) An affirmation, subject to penalty of perjury, that the information contained in the statement of financial interest is true and complete.

(d) Statement of personal background and positions. A candidate for election to the board shall submit to the board with his or her petition for nomination, on a form to be provided by the board, a statement concerning his or her personal background and positions on issues relating to taxes or the operations of the TAB. The statement shall contain an affirmation, subject to penalty of perjury, that the candidate meets the qualifications prescribed for directors in subsection (b) of Section 1-45.

(e) Restrictions on, and reporting of, campaign contributions and expenditures.

(1) No candidate may accept more than $200 in campaign contributions from any person or political committee for a period beginning one year before the date of an election through the date of the election.

(2) Each candidate for election to the board shall keep complete records of all contributions to his or her campaign of $25 or more for a period beginning one year before the date of an election through the date of the election and, at the board's request, shall make these records available for inspection by the board.

(3) As a condition for receiving the benefits of the board's mailing under subsection (f), a candidate for election to the board shall agree in writing to incur no more than $1,500 in campaign expenditures from the time he or she commences circulation of petitions for nomination or from 4 months prior to the election, whichever is earlier, through date of election.

(4) Each candidate for election to the board shall keep complete records of his or her campaign expenditures and, at the board's request, shall make the records available for inspection by the board.

(5) No earlier than 14 days and no later than 8 days before the election, each candidate for election to the board shall submit to the board, on a form provided by the board, an accurate statement of his or her campaign contributions, swearing that he or she has fully complied with the requirements of this subsection.

(6) No candidate for election to the board may use any campaign contribution for any purpose except for campaign expenditures. Any campaign contribution not expended shall be donated no later than 90 days after the election to the TAB or to any charitable organization at the option of the candidate.

(f) Election procedures.

(1) Not sooner than 30 and not later than 10 days before the date fixed for the election, the board shall mail or distribute, to each member's address on file with the TAB, an official ballot listing all candidates for director from the member's district who satisfy the requirements of subsection (a). With the ballot, the board shall include each candidate's statement of financial interests submitted under subsection (c). With each ballot the board shall also include the statement by each candidate of personal background and positions as required under subsection (d), if the candidate has agreed in writing to limit his or her campaign expenditures under subsection (e).

(2) Each member may vote in the election by returning his or her official ballot in person or by first class mail, properly marked, to the ballot return location designated by the TAB. Ballots returned to the location designated by the TAB must be postmarked on or before the date fixed for the election or must be received at the ballot return location designated by the TAB on or before the date fixed for the election.

(3) Voting shall be by secret ballot.

(4) The board shall tally votes with all reasonable speed and shall inform the membership promptly of the names of the candidates elected.

(5) Within 30 days after the election, the board for each district shall certify the candidate elected to the board if the candidate has the most votes in the district and if he or she has complied with this Section.

(6) If a vacancy in nomination occurs because no candidate has filed for nomination, the board, by a majority of those voting, shall appoint a member of the TAB who resides in the district to be the candidate.

(7) If the candidate with the most votes dies, declines, or resigns from candidacy before being certified under paragraph (5), the office for which the candidate ran shall be vacant and shall be filled by the board as provided in paragraph (8).

(8) If a vacancy on the board occurs with more than 12 months remaining in the term, the board shall set a date for a special election for the district for the purpose of electing a director to serve out the term of the vacant office and shall so notify every member in the district. The election may be not less than 2 months nor more than 4 months after the notification. An election under this Section shall be conducted in the same manner as other elections of directors. If less than 12 months remains in the term of a director, the board may appoint a member of the TAB who resides in the district where the vacancy exists to be the director from that district.

(g) Election rules. The board may prescribe rules for the conduct of elections and election campaigns consistent with this Act.

Section 1-90. Public inspection of statements. Statements filed with each TAB shall be available for public inspection at the office of the TAB during reasonable hours of the day. These records may be copied. The TAB may charge a reasonable fee for the cost of the copies.

Section 1-95. Board officers.

(a) Election. The interim board of directors and the board of directors, at the first regular meeting of each at which a quorum is present, shall elect by a majority vote of the directors present and voting a president, vice president, secretary, and treasurer. The board may elect other officers as it deems necessary.

(b) Term of office.

(1) Board officers shall begin serving immediately upon their election and their term of office shall be one year. After his or her term of office has expired, a board officer shall continue to serve until his or her successor is elected.

(2) If a board office is vacant, the board shall elect a successor to serve out the term of the office.

(c) Powers and duties. Board officers shall exercise powers and perform duties as prescribed by this Act or as delegated to them by the board.

Section 1-100. Gifts; solicitations.

(a) No person may offer or give anything of monetary value to any director, employee, or agent of a TAB if the offer or gift influences or is intended to influence the action or judgement of the director, employee, or agent of the TAB in his or her capacity as director, employee, or agent of the TAB.

(b) No director, employee, or agent of a TAB may solicit or accept anything of monetary value from any person if the solicitation or acceptance influences or is intended to influence the official action or judgement of the director, employee, or agent in his or her capacity as director, employee, or agent of a TAB.

(c) Any person who knowingly and wilfully violates this Section shall be fined not more than $1,000, imprisoned not more than 6 months, or both.

(d) The board shall remove from office any director convicted under this Section and shall fill that office as provided in Section 1-85.

Section 1-105. Endorsement of political party or candidate. A TAB may not sponsor, endorse, or otherwise support, nor may it oppose, any political party or the candidacy of any person for elected public office.

Section 1-110. Expenses; liabilities. All expenses of a TAB incurred in carrying out this Act shall be payable solely from the funding as provided under this Act, and no liability may be incurred by a TAB beyond the extent to which moneys have been provided under this Act. For the purposes of meeting the necessary expenses of postage, preparing, and printing the enclosure, initial organization, and operation of a TAB for the period commencing on the date this Act becomes effective in the county and continuing until the first election of the board of directors under Section 1-85, however, the TAB or any individual on behalf of the TAB may borrow money as it requires. Money so borrowed by the TAB or any individual shall subsequently be repaid with appropriate interest over a reasonable period of time.

Section 1-115. Dissolution. A TAB may dissolve or be dissolved under the General Not For Profit Corporation Act of 1986.

Section 1-117. Tax levy; pledge of credit; obligations. A TAB shall have no right or authority to levy any tax or special assessment, to pledge the credit of the State or any other subdivision or municipal corporation of the State, or to incur any obligation enforceable upon any property within or without the county in which the TAB operates.

Section 1-120. Construction.

(a) This Act, being necessary for the welfare of the State and its inhabitants, shall be liberally construed to effect its purposes.

(b) Nothing in this Act shall be construed to (i) limit the right of any person to initiate, intervene in, or otherwise participate in any regulatory agency proceeding or court action, (ii) require any petition or notification to a TAB as a condition precedent to the exercise of any right, or (iii) relieve any regulatory agency or court of any obligation, or to affect its discretion, to permit intervention or participation by any person in any proceeding or action.

Section 1-125. Severability. The provisions of this Act are severable under Section 1.31 of the Statute on Statutes.

ARTICLE 5

Section 5-5. The Property Tax Code is amended by changing Section 15-176 and by adding Section 20-17 as follows:

(35 ILCS 200/15-176)

Sec. 15-176. Alternative general homestead exemption.

(a) For the assessment years as determined under subsection (j), in any county that has elected, by an ordinance in accordance with subsection (k), to be subject to the provisions of this Section in lieu of the provisions of Section 15-175, homestead property is entitled to an annual homestead exemption equal to a reduction in the property's equalized assessed value calculated as provided in this Section.

(b) As used in this Section:

(1) "Assessor" means the supervisor of assessments or the chief county assessment officer of each county.

(2) "Adjusted homestead value" means the lesser of the following values:

(A) The property's base homestead value increased by 7% for each tax year after the base year through and including the current tax year, or, if the property is sold or ownership is otherwise transferred, the property's base homestead value increased by 7% for each tax year after the year of the sale or transfer through and including the current tax year. The increase by 7% each year is an increase by 7% over the prior year.

(B) The property's equalized assessed value for the current tax year minus: (i) $4,500 in Cook County or $3,500 in all other counties in tax year 2003; (ii) $5,000 in all counties in tax years 2004 and 2005; and (iii) the lesser of the amount of the general homestead exemption under Section 15-175 or an amount equal to the increase in the equalized assessed value for the current tax year above the equalized assessed value for 1977 in tax year 2006 and thereafter.

(3) "Base homestead value".

(A) Except as provided in subdivision (b)(3)(A-5) or (b)(3)(B), "base homestead value" means the equalized assessed value of the property for the base year prior to exemptions, minus (i) $4,500 in Cook County or $3,500 in all other counties in tax year 2003, (ii) $5,000 in all counties in tax years 2004 and 2005, or (iii) the lesser of the amount of the general homestead exemption under Section 15-175 or an amount equal to the increase in the equalized assessed value for the current tax year above the equalized assessed value for 1977 in tax year 2006 and thereafter, provided that it was assessed for that year as residential property qualified for any of the homestead exemptions under Sections 15-170 through 15-175 of this Code, then in force, and further provided that the property's assessment was not based on a reduced assessed value resulting from a temporary irregularity in the property for that year. Except as provided in subdivision (b)(3)(B), if the property did not have a residential equalized assessed value for the base year, then "base homestead value" means the base homestead value established by the assessor under subsection (c).

(A-5) On or before September 1, 2007, in Cook County, the base homestead value, as set forth under subdivision (b)(3)(A) and except as provided under subdivision (b) (3) (B), must be recalculated as the equalized assessed value of the property for the base year, prior to exemptions, minus:

(1) if the general assessment year for the property was 2003, the lesser of (i) $4,500 or (ii) the amount equal to the increase in equalized assessed value for the 2002 tax year above the equalized assessed value for 1977;

(2) if the general assessment year for the property was 2004, the lesser of (i) $4,500 or (ii) the amount equal to the increase in equalized assessed value for the 2003 tax year above the equalized assessed value for 1977;

(3) if the general assessment year for the property was 2005, the lesser of (i) $5,000 or (ii) the amount equal to the increase in equalized assessed value for the 2004 tax year above the equalized assessed value for 1977.

(B) If the property is sold or ownership is otherwise transferred, other than sales or transfers between spouses or between a parent and a child, "base homestead value" means the equalized assessed value of the property at the time of the sale or transfer prior to exemptions, minus: (i) $4,500 in Cook County or $3,500 in all other counties in tax year 2003; (ii) $5,000 in all counties in tax years 2004 and 2005; and (iii) the lesser of the amount of the general homestead exemption under Section 15-175 or an amount equal to the increase in the equalized assessed value for the current tax year above the equalized assessed value for 1977 in tax year 2006 and thereafter, provided that it was assessed as residential property qualified for any of the homestead exemptions under Sections 15-170 through 15-175 of this Code, then in force, and further provided that the property's assessment was not based on a reduced assessed value resulting from a temporary irregularity in the property.

(3.5) "Base year" means (i) tax year 2002 in Cook County or (ii) tax year 2005 or 2006 in all other counties in accordance with the designation made by the county as provided in subsection (k).

(4) "Current tax year" means the tax year for which the exemption under this Section is being applied.

(5) "Equalized assessed value" means the property's assessed value as equalized by the Department.

(6) "Homestead" or "homestead property" means:

(A) Residential property that as of January 1 of the tax year is occupied by its owner or owners as his, her, or their principal dwelling place, or that is a leasehold interest on which a single family residence is situated, that is occupied as a residence by a person who has a legal or equitable interest therein evidenced by a written instrument, as an owner or as a lessee, and on which the person is liable for the payment of property taxes. Residential units in an apartment building owned and operated as a cooperative, or as a life care facility, which are occupied by persons who hold a legal or equitable interest in the cooperative apartment building or life care facility as owners or lessees, and who are liable by contract for the payment of property taxes, shall be included within this definition of homestead property.

(B) A homestead includes the dwelling place, appurtenant structures, and so much of the surrounding land constituting the parcel on which the dwelling place is situated as is used for residential purposes. If the assessor has established a specific legal description for a portion of property constituting the homestead, then the homestead shall be limited to the property within that description.

(7) "Life care facility" means a facility as defined in Section 2 of the Life Care Facilities Act.

(c) If the property did not have a residential equalized assessed value for the base year as provided in subdivision (b)(3)(A) of this Section, then the assessor shall first determine an initial value for the property by comparison with assessed values for the base year of other properties having physical and economic characteristics similar to those of the subject property, so that the initial value is uniform in relation to assessed values of those other properties for the base year. The product of the initial value multiplied by the equalized factor for the base year for homestead properties in that county, less: (i) $4,500 in Cook County or $3,500 in all other counties in tax years 2003; (ii) $5,000 in all counties in tax year 2004 and 2005; and (iii) the lesser of the amount of the general homestead exemption under Section 15-175 or an amount equal to the increase in the equalized assessed value for the current tax year above the equalized assessed value for 1977 in tax year 2006 and thereafter, is the base homestead value.

For any tax year for which the assessor determines or adjusts an initial value and hence a base homestead value under this subsection (c), the initial value shall be subject to review by the same procedures applicable to assessed values established under this Code for that tax year.

(d) The base homestead value shall remain constant, except that the assessor may revise it under the following circumstances:

(1) If the equalized assessed value of a homestead property for the current tax year is less than the previous base homestead value for that property, then the current equalized assessed value (provided it is not based on a reduced assessed value resulting from a temporary irregularity in the property) shall become the base homestead value in subsequent tax years.

(2) For any year in which new buildings, structures, or other improvements are constructed on the homestead property that would increase its assessed value, the assessor shall adjust the base homestead value as provided in subsection (c) of this Section with due regard to the value added by the new improvements.

(3) If the property is sold or ownership is otherwise transferred, the base homestead value of the property shall be adjusted as provided in subdivision (b)(3)(B). This item (3) does not apply to sales or transfers between spouses or between a parent and a child.

(4) the recalculation required in Cook County under subdivision (b)(3)(A-5).

(e) The amount of the exemption under this Section is the equalized assessed value of the homestead property for the current tax year, minus the adjusted homestead value, with the following exceptions:

(1) In Cook County, the exemption under this Section shall not exceed $20,000 for any taxable year through tax year:

(i) 2005, if the general assessment year for the property is 2003;

(ii) 2006, if the general assessment year for the property is 2004; or

(iii) 2007, if the general assessment year for the property is 2005.

(1.1) Thereafter, in Cook County, and in all other counties, the exemption is as follows:

(i) if the general assessment year for the property is 2006, then the exemption may not exceed: $33,000 for taxable year 2006; $26,000 for taxable year 2007; and $20,000 for taxable years year 2008 and 2009;

(ii) if the general assessment year for the property is 2007, then the exemption may not exceed: $33,000 for taxable year 2007; $26,000 for taxable year 2008; and $20,000 for taxable years year 2009 and 2010; and

(iii) if the general assessment year for the property is 2008, then the exemption may not exceed: $33,000 for taxable year 2008 ; $26,000 for taxable year 2009; and $20,000 for taxable years year 2010 and 2011.

(1.5) In Cook County, for the 2006 taxable year only, the maximum amount of the exemption set forth under subsection (e)(1.1)(i) of this Section may be increased: (i) by $7,000 if the equalized assessed value of the property in that taxable year exceeds the equalized assessed value of that property in 2002 by 100% or more; or (ii) by $2,000 if the equalized assessed value of the property in that taxable year exceeds the equalized assessed value of that property in 2002 by more than 80% but less than 100%.

(2) In the case of homestead property that also qualifies for the exemption under Section 15-172, the property is entitled to the exemption under this Section, limited to the amount of (i) $4,500 in Cook County or $3,500 in all other counties in tax year 2003, (ii) $5,000 in all counties in tax years 2004 and 2005, or (iii) the lesser of the amount of the general homestead exemption under Section 15-175 or an amount equal to the increase in the equalized assessed value for the current tax year above the equalized assessed value for 1977 in tax year 2006 and thereafter.

(f) In the case of an apartment building owned and operated as a cooperative, or as a life care facility, that contains residential units that qualify as homestead property under this Section, the maximum cumulative exemption amount attributed to the entire building or facility shall not exceed the sum of the exemptions calculated for each qualified residential unit. The cooperative association, management firm, or other person or entity that manages or controls the cooperative apartment building or life care facility shall credit the exemption attributable to each residential unit only to the apportioned tax liability of the owner or other person responsible for payment of taxes as to that unit. Any person who willfully refuses to so credit the exemption is guilty of a Class B misdemeanor.

(g) When married persons maintain separate residences, the exemption provided under this Section shall be claimed by only one such person and for only one residence.

(h) In the event of a sale or other transfer in ownership of the homestead property, the exemption under this Section shall remain in effect for the remainder of the tax year and be calculated using the same base homestead value in which the sale or transfer occurs, but (other than for sales or transfers between spouses or between a parent and a child) shall be calculated for any subsequent tax year using the new base homestead value as provided in subdivision (b)(3)(B). The assessor may require the new owner of the property to apply for the exemption in the following year.

(i) The assessor may determine whether property qualifies as a homestead under this Section by application, visual inspection, questionnaire, or other reasonable methods. Each year, at the time the assessment books are certified to the county clerk by the board of review, the assessor shall furnish to the county clerk a list of the properties qualified for the homestead exemption under this Section. The list shall note the base homestead value of each property to be used in the calculation of the exemption for the current tax year.

(j) In counties with 3,000,000 or more inhabitants, the provisions of this Section apply as follows:

(1) If the general assessment year for the property is 2003, this Section applies for assessment years 2003 through 2009. , 2004, 2005, 2006, 2007, and 2008. Thereafter, the provisions of Section 15-175 apply.

(2) If the general assessment year for the property is 2004, this Section applies for assessment years 2004 through 2010. , 2005, 2006, 2007, 2008, and 2009. Thereafter, the provisions of Section 15-175 apply.

(3) If the general assessment year for the property is 2005, this Section applies for assessment years 2005 through 2011. , 2006, 2007, 2008, 2009, and 2010. Thereafter, the provisions of Section 15-175 apply.

In counties with less than 3,000,000 inhabitants, this Section applies for assessment years (i) 2006, 2007, and 2008, and 2009 if tax year 2005 is the designated base year or (ii) 2007, 2008, 2009, and 2010 if tax year 2006 is the designated base year. Thereafter, the provisions of Section 15-175 apply.

(k) To be subject to the provisions of this Section in lieu of Section 15-175, a county must adopt an ordinance to subject itself to the provisions of this Section within 6 months after the effective date of this amendatory Act of the 95th General Assembly. In a county other than Cook County, the ordinance must designate either tax year 2005 or tax year 2006 as the base year.

(l) Notwithstanding Sections 6 and 8 of the State Mandates Act, no reimbursement by the State is required for the implementation of any mandate created by this Section.

(Source: P.A. 95-644, eff. 10-12-07.)

(35 ILCS 200/20-17 new)

Sec. 20-17. Sunshine on assessments.

(a) The General Assembly finds that it is in the public's interest for the Cook County Assessor's methods and practices in conducting appraisals of the value of property in Cook County to be subjected to the oversight of one or more committees of the General Assembly.

In the event that the General Assembly convenes a meeting of one or more of its committees to conduct hearings and take testimony on the conduct and affairs of the Office of the Cook County Assessor, the Governor and the Illinois Department of Revenue are hereby directed to render all reasonable cooperation requested by the committee. The Department of Revenue and the Office of the Governor shall provide comparable sales studies and any other relevant reports of any kind that pertain to the accuracy of assessment methodologies in Cook County, including information pertaining to the County's computer assisted mass appraisal system.

(b) For any county that does not already do so, there shall be a notice in substantially the following form printed in type no smaller than eleven point on all assessment notices and property tax bills:

"NOTICE TO TAXPAYERS—The Median Level of Assessment is: (insert here the median level of assessment for the assessment district)."

The Chief Assessment Officers of all counties shall, at the direction of the Director of the Department of Revenue, make the following information more readily accessible to the general public:

(1) any documents used by the Chief Assessment Officer's Office in determining the characteristics of any property subject to assessment or appraisal; and

(2) documents, reports, and other information in the possession of the Chief Assessment Officer related to the sales of homes that are comparable to the requesting taxpayer's home.

ARTICLE 99

Section 99-99. Effective date. This Act takes effect upon becoming law.