103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB1427

 

Introduced 1/31/2023, by Rep. Joe C. Sosnowski

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/Art. 18 Div. 5.2 heading new
35 ILCS 200/18-249.6 new

    Amends the Property Tax Code. Provides for a non-binding, advisory referendum on the question of whether a taxing district should reduce its aggregate extension by up to 10% from its aggregate extension for the previous taxable year. Provides that the referendum shall be initiated by a petition signed by a number of registered voters of the taxing district that is equal to or greater than 1% but less than 5% of the total number of votes cast in the taxing district in the preceding general election. Provides for a binding referendum on the question of whether a taxing district shall reduce its aggregate extension by up to 10% from its aggregate extension for the previous taxable year. Provides that the referendum shall be initiated by a petition signed by a number of registered voters of a taxing district that is equal to or greater than 5% of the total number of votes cast in the taxing district in the preceding general election. Preempts the power of home rule units to tax. Effective immediately.


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A BILL FOR

 

HB1427LRB103 26116 HLH 52471 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by adding
5Division 5.2 to Article 18 as follows:
 
6    (35 ILCS 200/Art. 18 Div. 5.2 heading new)
7
Division 5.2. Taxpayer Empowerment Law

 
8    (35 ILCS 200/18-249.6 new)
9    Sec. 18-249.6. Referenda to decrease the taxing district's
10aggregate extension.
11    (a) Notwithstanding any other provision of law, upon
12submission of a petition signed by a number of registered
13voters of a taxing district that is equal to or greater than 1%
14but less than 5% of the total number of votes cast in the
15taxing district in the preceding general election, a
16non-binding, advisory referendum on the question of whether
17the taxing district should reduce its aggregate extension by
18up to 10% from its aggregate extension for the previous
19taxable year shall be submitted to the voters of the taxing
20district at the next regularly scheduled general or
21consolidated election in accordance with the Election Code;
22however, in no event shall a question under this Section be

 

 

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1submitted at a primary election.
2    (b) Notwithstanding any other provision of law, upon
3submission of a petition signed by a number of registered
4voters of a taxing district that is equal to or greater than 5%
5of the total number of votes cast in the taxing district in the
6preceding general election, a binding referendum on the
7question of whether the taxing district shall reduce its
8aggregate extension by up to 10% from its aggregate extension
9for the previous taxable year shall be submitted to the voters
10of the taxing district at the next regularly scheduled general
11or consolidated election in accordance with the Election Code;
12however, in no event shall a question under this Section be
13submitted at a primary election.
14    (c) Petitions under subsection (a) or (b) may be
15circulated no earlier than 12 months prior to the date the
16petition is filed under this subsection. A petition under
17subsection (a) or (b) shall be filed with the applicable
18election authority, as defined in Section 1-3 of the Election
19Code, or, in the case of multiple election authorities, with
20the State Board of Elections, in the time and manner specified
21in Article 28 of the Election Code. The validity of petitions
22under subsections (a) or (b) shall be determined as provided
23by Article 28 of the Election Code. The election authority or
24Board, as applicable, shall certify the question and the
25proper election authority or authorities shall submit the
26question to the voters. Except as otherwise provided in this

 

 

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1Section, this referendum shall be subject to all other general
2election law requirements.
3    (d) The proposition seeking to reduce the taxing
4district's aggregate extension shall be in substantially the
5following form:
6        "Should the aggregate extension for (taxing district)
7    be reduced from (previous levy year's extension) to
8    (proposed extension, which may be up to 10% less than the
9    previous levy year's extension) for (levy year)?"
10    Votes shall be recorded as "Yes" or "No".
11    If the referendum is a binding referendum as provided in
12subsection (b), and a majority of all votes cast on the
13proposition are in favor of the proposition, then, for the
14levy year immediately after the levy year in which the
15election is held, the taxing district's aggregate extension
16shall be reduced as provided in the referendum.
17    (e) As used in this Section:
18    "Aggregate extension" means the annual corporate extension
19for the taxing district and those special purpose extensions
20that are made annually for the taxing district.
21    "Taxing district" has the same meaning provided in Section
221-150.
23    (f) This Section is a limitation on the power of home rule
24units to tax under subsection (g) of Section 6 of Article VII
25of the Illinois Constitution.
26    (g) If there is a conflict between a provision of this

 

 

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1Section and another law of this State, including, but not
2limited to, the Property Tax Extension Limitation Law and the
3Election Code, this Section controls.
 
4    Section 99. Effective date. This Act takes effect upon
5becoming law.