HB0695 EngrossedLRB099 04486 HLH 24514 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 changing
5Sections 18-185, 18-205, 18-212, 18-213, and 18-214 and by
6adding Section 18-242 as follows:
 
7    (35 ILCS 200/18-185)
8    Sec. 18-185. Short title; definitions. This Division 5 may
9be cited as the Property Tax Extension Limitation Law. As used
10in this Division 5:
11    "Consumer Price Index" means the Consumer Price Index for
12All Urban Consumers for all items published by the United
13States Department of Labor.
14    "Extension limitation", for levy years prior to 2015, means
15(a) the lesser of 5% or the percentage increase in the Consumer
16Price Index during the 12-month calendar year preceding the
17levy year or (b) the rate of increase approved by voters under
18Section 18-205.
19    "Extension limitation", beginning in levy year 2015, means
200% or the rate of increase approved by the voters under Section
2118-205.
22    "Affected county" means a county of 3,000,000 or more
23inhabitants or a county contiguous to a county of 3,000,000 or

 

 

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1more inhabitants.
2    "Taxing district" has the same meaning provided in Section
31-150, except as otherwise provided in this Section. For the
41991 through 1994 levy years only, "taxing district" includes
5only each non-home rule taxing district having the majority of
6its 1990 equalized assessed value within any county or counties
7contiguous to a county with 3,000,000 or more inhabitants.
8Beginning with the 1995 levy year and through the 2014 levy
9year, "taxing district" includes only each non-home rule taxing
10district subject to this Law before the 1995 levy year and each
11non-home rule taxing district not subject to this Law before
12the 1995 levy year having the majority of its 1994 equalized
13assessed value in an affected county or counties. Beginning
14with the levy year in which this Law becomes applicable to a
15taxing district as provided in Section 18-213, "taxing
16district" also includes those taxing districts made subject to
17this Law as provided in Section 18-213. Beginning with the 2015
18levy year, "taxing district" has the same meaning provided in
19Section 1-150 and includes home rule units.
20    "Aggregate extension" for taxing districts to which this
21Law applied before the 1995 levy year means the annual
22corporate extension for the taxing district and those special
23purpose extensions that are made annually for the taxing
24district, excluding special purpose extensions: (a) made for
25the taxing district to pay interest or principal on general
26obligation bonds that were approved by referendum; (b) made for

 

 

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1any taxing district to pay interest or principal on general
2obligation bonds issued before October 1, 1991; (c) made for
3any taxing district to pay interest or principal on bonds
4issued to refund or continue to refund those bonds issued
5before October 1, 1991; (d) made for any taxing district to pay
6interest or principal on bonds issued to refund or continue to
7refund bonds issued after October 1, 1991 that were approved by
8referendum; (e) made for any taxing district to pay interest or
9principal on revenue bonds issued before October 1, 1991 for
10payment of which a property tax levy or the full faith and
11credit of the unit of local government is pledged; however, a
12tax for the payment of interest or principal on those bonds
13shall be made only after the governing body of the unit of
14local government finds that all other sources for payment are
15insufficient to make those payments; (f) made for payments
16under a building commission lease when the lease payments are
17for the retirement of bonds issued by the commission before
18October 1, 1991, to pay for the building project; (g) made for
19payments due under installment contracts entered into before
20October 1, 1991; (h) made for payments of principal and
21interest on bonds issued under the Metropolitan Water
22Reclamation District Act to finance construction projects
23initiated before October 1, 1991; (i) made for payments of
24principal and interest on limited bonds, as defined in Section
253 of the Local Government Debt Reform Act, in an amount not to
26exceed the debt service extension base less the amount in items

 

 

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1(b), (c), (e), and (h) of this definition for non-referendum
2obligations, except obligations initially issued pursuant to
3referendum; (j) made for payments of principal and interest on
4bonds issued under Section 15 of the Local Government Debt
5Reform Act; (k) made by a school district that participates in
6the Special Education District of Lake County, created by
7special education joint agreement under Section 10-22.31 of the
8School Code, for payment of the school district's share of the
9amounts required to be contributed by the Special Education
10District of Lake County to the Illinois Municipal Retirement
11Fund under Article 7 of the Illinois Pension Code; the amount
12of any extension under this item (k) shall be certified by the
13school district to the county clerk; (l) made to fund expenses
14of providing joint recreational programs for the handicapped
15under Section 5-8 of the Park District Code or Section 11-95-14
16of the Illinois Municipal Code; (m) made for temporary
17relocation loan repayment purposes pursuant to Sections 2-3.77
18and 17-2.2d of the School Code; (n) made for payment of
19principal and interest on any bonds issued under the authority
20of Section 17-2.2d of the School Code; (o) made for
21contributions to a firefighter's pension fund created under
22Article 4 of the Illinois Pension Code, to the extent of the
23amount certified under item (5) of Section 4-134 of the
24Illinois Pension Code; and (p) made for road purposes in the
25first year after a township assumes the rights, powers, duties,
26assets, property, liabilities, obligations, and

 

 

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1responsibilities of a road district abolished under the
2provisions of Section 6-133 of the Illinois Highway Code.
3    "Aggregate extension" for the taxing districts to which
4this Law did not apply before the 1995 levy year (except taxing
5districts subject to this Law in accordance with Section 18-213
6or this amendatory Act of the 99th General Assembly) means the
7annual corporate extension for the taxing district and those
8special purpose extensions that are made annually for the
9taxing district, excluding special purpose extensions: (a)
10made for the taxing district to pay interest or principal on
11general obligation bonds that were approved by referendum; (b)
12made for any taxing district to pay interest or principal on
13general obligation bonds issued before March 1, 1995; (c) made
14for any taxing district to pay interest or principal on bonds
15issued to refund or continue to refund those bonds issued
16before March 1, 1995; (d) made for any taxing district to pay
17interest or principal on bonds issued to refund or continue to
18refund bonds issued after March 1, 1995 that were approved by
19referendum; (e) made for any taxing district to pay interest or
20principal on revenue bonds issued before March 1, 1995 for
21payment of which a property tax levy or the full faith and
22credit of the unit of local government is pledged; however, a
23tax for the payment of interest or principal on those bonds
24shall be made only after the governing body of the unit of
25local government finds that all other sources for payment are
26insufficient to make those payments; (f) made for payments

 

 

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1under a building commission lease when the lease payments are
2for the retirement of bonds issued by the commission before
3March 1, 1995 to pay for the building project; (g) made for
4payments due under installment contracts entered into before
5March 1, 1995; (h) made for payments of principal and interest
6on bonds issued under the Metropolitan Water Reclamation
7District Act to finance construction projects initiated before
8October 1, 1991; (h-4) made for stormwater management purposes
9by the Metropolitan Water Reclamation District of Greater
10Chicago under Section 12 of the Metropolitan Water Reclamation
11District Act; (i) made for payments of principal and interest
12on limited bonds, as defined in Section 3 of the Local
13Government Debt Reform Act, in an amount not to exceed the debt
14service extension base less the amount in items (b), (c), and
15(e) of this definition for non-referendum obligations, except
16obligations initially issued pursuant to referendum and bonds
17described in subsection (h) of this definition; (j) made for
18payments of principal and interest on bonds issued under
19Section 15 of the Local Government Debt Reform Act; (k) made
20for payments of principal and interest on bonds authorized by
21Public Act 88-503 and issued under Section 20a of the Chicago
22Park District Act for aquarium or museum projects; (l) made for
23payments of principal and interest on bonds authorized by
24Public Act 87-1191 or 93-601 and (i) issued pursuant to Section
2521.2 of the Cook County Forest Preserve District Act, (ii)
26issued under Section 42 of the Cook County Forest Preserve

 

 

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1District Act for zoological park projects, or (iii) issued
2under Section 44.1 of the Cook County Forest Preserve District
3Act for botanical gardens projects; (m) made pursuant to
4Section 34-53.5 of the School Code, whether levied annually or
5not; (n) made to fund expenses of providing joint recreational
6programs for the handicapped under Section 5-8 of the Park
7District Code or Section 11-95-14 of the Illinois Municipal
8Code; (o) made by the Chicago Park District for recreational
9programs for the handicapped under subsection (c) of Section
107.06 of the Chicago Park District Act; (p) made for
11contributions to a firefighter's pension fund created under
12Article 4 of the Illinois Pension Code, to the extent of the
13amount certified under item (5) of Section 4-134 of the
14Illinois Pension Code; and (q) made by Ford Heights School
15District 169 under Section 17-9.02 of the School Code.
16    "Aggregate extension" for all taxing districts to which
17this Law applies in accordance with Section 18-213, except for
18those taxing districts subject to paragraph (2) of subsection
19(e) of Section 18-213, means the annual corporate extension for
20the taxing district and those special purpose extensions that
21are made annually for the taxing district, excluding special
22purpose extensions: (a) made for the taxing district to pay
23interest or principal on general obligation bonds that were
24approved by referendum; (b) made for any taxing district to pay
25interest or principal on general obligation bonds issued before
26the date on which the referendum making this Law applicable to

 

 

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1the taxing district is held; (c) made for any taxing district
2to pay interest or principal on bonds issued to refund or
3continue to refund those bonds issued before the date on which
4the referendum making this Law applicable to the taxing
5district is held; (d) made for any taxing district to pay
6interest or principal on bonds issued to refund or continue to
7refund bonds issued after the date on which the referendum
8making this Law applicable to the taxing district is held if
9the bonds were approved by referendum after the date on which
10the referendum making this Law applicable to the taxing
11district is held; (e) made for any taxing district to pay
12interest or principal on revenue bonds issued before the date
13on which the referendum making this Law applicable to the
14taxing district is held for payment of which a property tax
15levy or the full faith and credit of the unit of local
16government is pledged; however, a tax for the payment of
17interest or principal on those bonds shall be made only after
18the governing body of the unit of local government finds that
19all other sources for payment are insufficient to make those
20payments; (f) made for payments under a building commission
21lease when the lease payments are for the retirement of bonds
22issued by the commission before the date on which the
23referendum making this Law applicable to the taxing district is
24held to pay for the building project; (g) made for payments due
25under installment contracts entered into before the date on
26which the referendum making this Law applicable to the taxing

 

 

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1district is held; (h) made for payments of principal and
2interest on limited bonds, as defined in Section 3 of the Local
3Government Debt Reform Act, in an amount not to exceed the debt
4service extension base less the amount in items (b), (c), and
5(e) of this definition for non-referendum obligations, except
6obligations initially issued pursuant to referendum; (i) made
7for payments of principal and interest on bonds issued under
8Section 15 of the Local Government Debt Reform Act; (j) made
9for a qualified airport authority to pay interest or principal
10on general obligation bonds issued for the purpose of paying
11obligations due under, or financing airport facilities
12required to be acquired, constructed, installed or equipped
13pursuant to, contracts entered into before March 1, 1996 (but
14not including any amendments to such a contract taking effect
15on or after that date); (k) made to fund expenses of providing
16joint recreational programs for the handicapped under Section
175-8 of the Park District Code or Section 11-95-14 of the
18Illinois Municipal Code; (l) made for contributions to a
19firefighter's pension fund created under Article 4 of the
20Illinois Pension Code, to the extent of the amount certified
21under item (5) of Section 4-134 of the Illinois Pension Code;
22and (m) made for the taxing district to pay interest or
23principal on general obligation bonds issued pursuant to
24Section 19-3.10 of the School Code.
25    "Aggregate extension" for all taxing districts to which
26this Law applies in accordance with paragraph (2) of subsection

 

 

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1(e) of Section 18-213 or this amendatory Act of the 99th
2General Assembly means the annual corporate extension for the
3taxing district and those special purpose extensions that are
4made annually for the taxing district, excluding special
5purpose extensions: (a) made for the taxing district to pay
6interest or principal on general obligation bonds that were
7approved by referendum; (b) made for any taxing district to pay
8interest or principal on general obligation bonds issued before
9the effective date of this amendatory Act of 1997; (c) made for
10any taxing district to pay interest or principal on bonds
11issued to refund or continue to refund those bonds issued
12before the effective date of this amendatory Act of 1997; (d)
13made for any taxing district to pay interest or principal on
14bonds issued to refund or continue to refund bonds issued after
15the effective date of this amendatory Act of 1997 if the bonds
16were approved by referendum after the effective date of this
17amendatory Act of 1997; (e) made for any taxing district to pay
18interest or principal on revenue bonds issued before the
19effective date of this amendatory Act of 1997 for payment of
20which a property tax levy or the full faith and credit of the
21unit of local government is pledged; however, a tax for the
22payment of interest or principal on those bonds shall be made
23only after the governing body of the unit of local government
24finds that all other sources for payment are insufficient to
25make those payments; (f) made for payments under a building
26commission lease when the lease payments are for the retirement

 

 

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1of bonds issued by the commission before the effective date of
2this amendatory Act of 1997 to pay for the building project;
3(g) made for payments due under installment contracts entered
4into before the effective date of this amendatory Act of 1997;
5(h) made for payments of principal and interest on limited
6bonds, as defined in Section 3 of the Local Government Debt
7Reform Act, in an amount not to exceed the debt service
8extension base less the amount in items (b), (c), and (e) of
9this definition for non-referendum obligations, except
10obligations initially issued pursuant to referendum; (i) made
11for payments of principal and interest on bonds issued under
12Section 15 of the Local Government Debt Reform Act; (j) made
13for a qualified airport authority to pay interest or principal
14on general obligation bonds issued for the purpose of paying
15obligations due under, or financing airport facilities
16required to be acquired, constructed, installed or equipped
17pursuant to, contracts entered into before March 1, 1996 (but
18not including any amendments to such a contract taking effect
19on or after that date); (k) made to fund expenses of providing
20joint recreational programs for the handicapped under Section
215-8 of the Park District Code or Section 11-95-14 of the
22Illinois Municipal Code; and (l) made for contributions to a
23firefighter's pension fund created under Article 4 of the
24Illinois Pension Code, to the extent of the amount certified
25under item (5) of Section 4-134 of the Illinois Pension Code.
26    "Debt service extension base" means an amount equal to that

 

 

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1portion of the extension for a taxing district for the 1994
2levy year, or for those taxing districts subject to this Law in
3accordance with Section 18-213, except for those subject to
4paragraph (2) of subsection (e) of Section 18-213, for the levy
5year in which the referendum making this Law applicable to the
6taxing district is held, or for those taxing districts subject
7to this Law in accordance with paragraph (2) of subsection (e)
8of Section 18-213 for the 1996 levy year, constituting an
9extension for payment of principal and interest on bonds issued
10by the taxing district without referendum, but not including
11excluded non-referendum bonds. For park districts (i) that were
12first subject to this Law in 1991 or 1995 and (ii) whose
13extension for the 1994 levy year for the payment of principal
14and interest on bonds issued by the park district without
15referendum (but not including excluded non-referendum bonds)
16was less than 51% of the amount for the 1991 levy year
17constituting an extension for payment of principal and interest
18on bonds issued by the park district without referendum (but
19not including excluded non-referendum bonds), "debt service
20extension base" means an amount equal to that portion of the
21extension for the 1991 levy year constituting an extension for
22payment of principal and interest on bonds issued by the park
23district without referendum (but not including excluded
24non-referendum bonds). A debt service extension base
25established or increased at any time pursuant to any provision
26of this Law, except Section 18-212, shall be increased each

 

 

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1year commencing with the later of (i) the 2009 levy year or
2(ii) the first levy year in which this Law becomes applicable
3to the taxing district, by (A) for levy years prior to the 2015
4levy year, the lesser of 5% or the percentage increase in the
5Consumer Price Index during the 12-month calendar year
6preceding the levy year or (B) beginning with the 2015 levy
7year, 0%. The debt service extension base may be established or
8increased as provided under Section 18-212. "Excluded
9non-referendum bonds" means (i) bonds authorized by Public Act
1088-503 and issued under Section 20a of the Chicago Park
11District Act for aquarium and museum projects; (ii) bonds
12issued under Section 15 of the Local Government Debt Reform
13Act; or (iii) refunding obligations issued to refund or to
14continue to refund obligations initially issued pursuant to
15referendum.
16    "Special purpose extensions" include, but are not limited
17to, extensions for levies made on an annual basis for
18unemployment and workers' compensation, self-insurance,
19contributions to pension plans, and extensions made pursuant to
20Section 6-601 of the Illinois Highway Code for a road
21district's permanent road fund whether levied annually or not.
22The extension for a special service area is not included in the
23aggregate extension.
24    "Aggregate extension base" means the taxing district's
25last preceding aggregate extension as adjusted under Sections
2618-135, 18-215, and 18-230. An adjustment under Section 18-135

 

 

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1shall be made for the 2007 levy year and all subsequent levy
2years whenever one or more counties within which a taxing
3district is located (i) used estimated valuations or rates when
4extending taxes in the taxing district for the last preceding
5levy year that resulted in the over or under extension of
6taxes, or (ii) increased or decreased the tax extension for the
7last preceding levy year as required by Section 18-135(c).
8Whenever an adjustment is required under Section 18-135, the
9aggregate extension base of the taxing district shall be equal
10to the amount that the aggregate extension of the taxing
11district would have been for the last preceding levy year if
12either or both (i) actual, rather than estimated, valuations or
13rates had been used to calculate the extension of taxes for the
14last levy year, or (ii) the tax extension for the last
15preceding levy year had not been adjusted as required by
16subsection (c) of Section 18-135.
17    Notwithstanding any other provision of law, for levy year
182012, the aggregate extension base for West Northfield School
19District No. 31 in Cook County shall be $12,654,592.
20    "Levy year" has the same meaning as "year" under Section
211-155.
22    "New property" means (i) the assessed value, after final
23board of review or board of appeals action, of new improvements
24or additions to existing improvements on any parcel of real
25property that increase the assessed value of that real property
26during the levy year multiplied by the equalization factor

 

 

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1issued by the Department under Section 17-30, (ii) the assessed
2value, after final board of review or board of appeals action,
3of real property not exempt from real estate taxation, which
4real property was exempt from real estate taxation for any
5portion of the immediately preceding levy year, multiplied by
6the equalization factor issued by the Department under Section
717-30, including the assessed value, upon final stabilization
8of occupancy after new construction is complete, of any real
9property located within the boundaries of an otherwise or
10previously exempt military reservation that is intended for
11residential use and owned by or leased to a private corporation
12or other entity, (iii) in counties that classify in accordance
13with Section 4 of Article IX of the Illinois Constitution, an
14incentive property's additional assessed value resulting from
15a scheduled increase in the level of assessment as applied to
16the first year final board of review market value, and (iv) any
17increase in assessed value due to oil or gas production from an
18oil or gas well required to be permitted under the Hydraulic
19Fracturing Regulatory Act that was not produced in or accounted
20for during the previous levy year. In addition, the county
21clerk in a county containing a population of 3,000,000 or more
22shall include in the 1997 recovered tax increment value for any
23school district, any recovered tax increment value that was
24applicable to the 1995 tax year calculations.
25    "Qualified airport authority" means an airport authority
26organized under the Airport Authorities Act and located in a

 

 

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1county bordering on the State of Wisconsin and having a
2population in excess of 200,000 and not greater than 500,000.
3    "Recovered tax increment value" means, except as otherwise
4provided in this paragraph, the amount of the current year's
5equalized assessed value, in the first year after a
6municipality terminates the designation of an area as a
7redevelopment project area previously established under the
8Tax Increment Allocation Development Act in the Illinois
9Municipal Code, previously established under the Industrial
10Jobs Recovery Law in the Illinois Municipal Code, previously
11established under the Economic Development Project Area Tax
12Increment Act of 1995, or previously established under the
13Economic Development Area Tax Increment Allocation Act, of each
14taxable lot, block, tract, or parcel of real property in the
15redevelopment project area over and above the initial equalized
16assessed value of each property in the redevelopment project
17area. For the taxes which are extended for the 1997 levy year,
18the recovered tax increment value for a non-home rule taxing
19district that first became subject to this Law for the 1995
20levy year because a majority of its 1994 equalized assessed
21value was in an affected county or counties shall be increased
22if a municipality terminated the designation of an area in 1993
23as a redevelopment project area previously established under
24the Tax Increment Allocation Development Act in the Illinois
25Municipal Code, previously established under the Industrial
26Jobs Recovery Law in the Illinois Municipal Code, or previously

 

 

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1established under the Economic Development Area Tax Increment
2Allocation Act, by an amount equal to the 1994 equalized
3assessed value of each taxable lot, block, tract, or parcel of
4real property in the redevelopment project area over and above
5the initial equalized assessed value of each property in the
6redevelopment project area. In the first year after a
7municipality removes a taxable lot, block, tract, or parcel of
8real property from a redevelopment project area established
9under the Tax Increment Allocation Development Act in the
10Illinois Municipal Code, the Industrial Jobs Recovery Law in
11the Illinois Municipal Code, or the Economic Development Area
12Tax Increment Allocation Act, "recovered tax increment value"
13means the amount of the current year's equalized assessed value
14of each taxable lot, block, tract, or parcel of real property
15removed from the redevelopment project area over and above the
16initial equalized assessed value of that real property before
17removal from the redevelopment project area.
18    Except as otherwise provided in this Section, "limiting
19rate" means a fraction the numerator of which is the last
20preceding aggregate extension base times an amount equal to one
21plus the extension limitation defined in this Section and the
22denominator of which is the current year's equalized assessed
23value of all real property in the territory under the
24jurisdiction of the taxing district during the prior levy year.
25For those taxing districts that reduced their aggregate
26extension for the last preceding levy year, the highest

 

 

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1aggregate extension in any of the last 3 preceding levy years
2shall be used for the purpose of computing the limiting rate.
3The denominator shall not include new property or the recovered
4tax increment value. If a new rate, a rate decrease, or a
5limiting rate increase has been approved at an election held
6after March 21, 2006, then (i) the otherwise applicable
7limiting rate shall be increased by the amount of the new rate
8or shall be reduced by the amount of the rate decrease, as the
9case may be, or (ii) in the case of a limiting rate increase,
10the limiting rate shall be equal to the rate set forth in the
11proposition approved by the voters for each of the years
12specified in the proposition, after which the limiting rate of
13the taxing district shall be calculated as otherwise provided.
14In the case of a taxing district that obtained referendum
15approval for an increased limiting rate on March 20, 2012, the
16limiting rate for tax year 2012 shall be the rate that
17generates the approximate total amount of taxes extendable for
18that tax year, as set forth in the proposition approved by the
19voters; this rate shall be the final rate applied by the county
20clerk for the aggregate of all capped funds of the district for
21tax year 2012.
22(Source: P.A. 97-611, eff. 1-1-12; 97-1154, eff. 1-25-13; 98-6,
23eff. 3-29-13; 98-23, eff. 6-17-13.)
 
24    (35 ILCS 200/18-205)
25    Sec. 18-205. Referendum to increase the extension

 

 

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1limitation. A taxing district is limited to an extension
2limitation as defined in Section 18-185 of 5% or the percentage
3increase in the Consumer Price Index during the 12-month
4calendar year preceding the levy year, whichever is less. A
5taxing district may increase its extension limitation for one
6or more levy years if that taxing district holds a referendum
7before the levy date for the first levy year at which a
8majority of voters voting on the issue approves adoption of a
9higher extension limitation. Referenda shall be conducted at a
10regularly scheduled election in accordance with the Election
11Code. The question shall be presented in substantially the
12following manner for all elections held after March 21, 2006:
13        Shall the extension limitation under the Property Tax
14    Extension Limitation Law for (insert the legal name,
15    number, if any, and county or counties of the taxing
16    district and geographic or other common name by which a
17    school or community college district is known and referred
18    to), Illinois, be increased from (extension limitation
19    under Section 18-185) the lesser of 5% or the percentage
20    increase in the Consumer Price Index over the prior levy
21    year to (insert the percentage of the proposed increase)%
22    per year for (insert each levy year for which the increased
23    extension limitation will apply)?
24The votes must be recorded as "Yes" or "No".
25If a majority of voters voting on the issue approves the
26adoption of the increase, the increase shall be applicable for

 

 

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1each levy year specified.
2    The ballot for any question submitted pursuant to this
3Section shall have printed thereon, but not as a part of the
4question submitted, only the following supplemental
5information (which shall be supplied to the election authority
6by the taxing district) in substantially the following form:
7        (1) For the (insert the first levy year for which the
8    increased extension limitation will be applicable) levy
9    year the approximate amount of the additional tax
10    extendable against property containing a single family
11    residence and having a fair market value at the time of the
12    referendum of $100,000 is estimated to be $....
13        (2) Based upon an average annual percentage increase
14    (or decrease) in the market value of such property of ...%
15    (insert percentage equal to the average annual percentage
16    increase or decrease for the prior 3 levy years, at the
17    time the submission of the question is initiated by the
18    taxing district, in the amount of (A) the equalized
19    assessed value of the taxable property in the taxing
20    district less (B) the new property included in the
21    equalized assessed value), the approximate amount of the
22    additional tax extendable against such property for the ...
23    levy year is estimated to be $... and for the ... levy year
24    is estimated to be $....
25    Paragraph (2) shall be included only if the increased
26extension limitation will be applicable for more than one year

 

 

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1and shall list each levy year for which the increased extension
2limitation will be applicable. The additional tax shown for
3each levy year shall be the approximate dollar amount of the
4increase over the amount of the most recently completed
5extension at the time the submission of the question is
6initiated by the taxing district. The approximate amount of the
7additional tax extendable shown in paragraphs (1) and (2) shall
8be calculated by multiplying $100,000 (the fair market value of
9the property without regard to any property tax exemptions) by
10(i) the percentage level of assessment prescribed for that
11property by statute, or by ordinance of the county board in
12counties that classify property for purposes of taxation in
13accordance with Section 4 of Article IX of the Illinois
14Constitution; (ii) the most recent final equalization factor
15certified to the county clerk by the Department of Revenue at
16the time the taxing district initiates the submission of the
17proposition to the electors; (iii) the last known aggregate
18extension base of the taxing district at the time the
19submission of the question is initiated by the taxing district;
20and (iv) the difference between the percentage increase
21proposed in the question and (A) the lesser of 5% or the
22percentage increase in the Consumer Price Index for the prior
23levy year (or an estimate of the percentage increase for the
24prior levy year if the increase is unavailable at the time the
25submission of the question is initiated by the taxing district)
26or (B) 0%, as applicable; and dividing the result by the last

 

 

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1known equalized assessed value of the taxing district at the
2time the submission of the question is initiated by the taxing
3district. This amendatory Act of the 97th General Assembly is
4intended to clarify the existing requirements of this Section,
5and shall not be construed to validate any prior non-compliant
6referendum language. Any notice required to be published in
7connection with the submission of the question shall also
8contain this supplemental information and shall not contain any
9other supplemental information. Any error, miscalculation, or
10inaccuracy in computing any amount set forth on the ballot or
11in the notice that is not deliberate shall not invalidate or
12affect the validity of any proposition approved. Notice of the
13referendum shall be published and posted as otherwise required
14by law, and the submission of the question shall be initiated
15as provided by law.
16(Source: P.A. 97-1087, eff. 8-24-12.)
 
17    (35 ILCS 200/18-212)
18    Sec. 18-212. Referendum on debt service extension base. A
19taxing district may establish or increase its debt service
20extension base if (i) that taxing district holds a referendum
21before the date on which the levy must be filed with the county
22clerk of the county or counties in which the taxing district is
23situated and (ii) a majority of voters voting on the issue
24approves the establishment of or increase in the debt service
25extension base. A debt service extension base established or

 

 

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1increased by a referendum held pursuant to this Section after
2February 2, 2010 and prior to the effective date of this
3amendatory Act of the 99th General Assembly, shall be increased
4each year, commencing with the first levy year beginning after
5the date of the referendum, by the lesser of 5% or the
6percentage increase in the Consumer Price Index during the
712-month calendar year preceding the levy year if the optional
8language concerning the annual increase is included in the
9question submitted to the electors of the taxing district.
10Referenda under this Section shall be conducted at a regularly
11scheduled election in accordance with the Election Code. The
12governing body of the taxing district shall certify the
13question to the proper election authorities who shall submit
14the question to the electors of the taxing district in
15substantially the following form:
16    "Shall the debt service extension base under the Property
17    Tax Extension Limitation Law for ... (taxing district name)
18    ... for payment of principal and interest on limited bonds
19    be .... ((established at $ ....) . (or) (increased from $
20    .... to $ ....)) .. for the ..... levy year and all
21    subsequent levy years (optional language: , such debt
22    service extension base to be increased each year by the
23    lesser of 5% or the percentage increase in the Consumer
24    Price Index during the 12-month calendar year preceding the
25    levy year)?"
26    Votes on the question shall be recorded as "Yes" or "No".

 

 

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1    If a majority of voters voting on the issue approves the
2establishment of or increase in the debt service extension
3base, the establishment of or increase in the debt service
4extension base shall be applicable for the levy years
5specified.
6(Source: P.A. 96-1202, eff. 7-22-10.)
 
7    (35 ILCS 200/18-213)
8    Sec. 18-213. Referenda on applicability of the Property Tax
9Extension Limitation Law.
10    (a) The provisions of this Section do not apply to a taxing
11district subject to this Law because a majority of its 1990
12equalized assessed value is in a county or counties contiguous
13to a county of 3,000,000 or more inhabitants, or because a
14majority of its 1994 equalized assessed value is in an affected
15county and the taxing district was not subject to this Law
16before the 1995 levy year.
17    (b) Prior to taxable year 2015, the The county board of a
18county that is not subject to this Law may, by ordinance or
19resolution, submit to the voters of the county the question of
20whether to make all non-home rule taxing districts that have
21all or a portion of their equalized assessed valuation situated
22in the county subject to this Law in the manner set forth in
23this Section.
24    For purposes of this Section only:
25    "Taxing district" has the same meaning provided in Section

 

 

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11-150.
2    "Equalized assessed valuation" means the equalized
3assessed valuation for a taxing district for the immediately
4preceding levy year.
5    (c) The ordinance or resolution shall request the
6submission of the proposition at any election, except a
7consolidated primary election, for the purpose of voting for or
8against making the Property Tax Extension Limitation Law
9applicable to all non-home rule taxing districts that have all
10or a portion of their equalized assessed valuation situated in
11the county.
12    The question shall be placed on a separate ballot and shall
13be in substantially the following form:
14        Shall the Property Tax Extension Limitation Law (35
15    ILCS 200/18-185 through 18-245), which limits annual
16    property tax extension increases, apply to non-home rule
17    taxing districts with all or a portion of their equalized
18    assessed valuation located in (name of county)?
19Votes on the question shall be recorded as "yes" or "no".
20    (d) The county clerk shall order the proposition submitted
21to the electors of the county at the election specified in the
22ordinance or resolution. If part of the county is under the
23jurisdiction of a board or boards of election commissioners,
24the county clerk shall submit a certified copy of the ordinance
25or resolution to each board of election commissioners, which
26shall order the proposition submitted to the electors of the

 

 

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1taxing district within its jurisdiction at the election
2specified in the ordinance or resolution.
3    (e) (1) With respect to taxing districts having all of
4    their equalized assessed valuation located in the county,
5    if a majority of the votes cast on the proposition are in
6    favor of the proposition, then this Law becomes applicable
7    to the taxing district beginning on January 1 of the year
8    following the date of the referendum.
9        (2) With respect to taxing districts that meet all the
10    following conditions this Law shall become applicable to
11    the taxing district beginning on January 1, 1997. The
12    districts to which this paragraph (2) is applicable
13            (A) do not have all of their equalized assessed
14        valuation located in a single county,
15            (B) have equalized assessed valuation in an
16        affected county,
17            (C) meet the condition that each county, other than
18        an affected county, in which any of the equalized
19        assessed valuation of the taxing district is located
20        has held a referendum under this Section at any
21        election, except a consolidated primary election, held
22        prior to the effective date of this amendatory Act of
23        1997, and
24            (D) have a majority of the district's equalized
25        assessed valuation located in one or more counties in
26        each of which the voters have approved a referendum

 

 

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1        under this Section prior to the effective date of this
2        amendatory Act of 1997. For purposes of this Section,
3        in determining whether a majority of the equalized
4        assessed valuation of the taxing district is located in
5        one or more counties in which the voters have approved
6        a referendum under this Section, the equalized
7        assessed valuation of the taxing district in any
8        affected county shall be included with the equalized
9        assessed value of the taxing district in counties in
10        which the voters have approved the referendum.
11        (3) With respect to taxing districts that do not have
12    all of their equalized assessed valuation located in a
13    single county and to which paragraph (2) of subsection (e)
14    is not applicable, if each county other than an affected
15    county in which any of the equalized assessed valuation of
16    the taxing district is located has held a referendum under
17    this Section at any election, except a consolidated primary
18    election, held in any year and if a majority of the
19    equalized assessed valuation of the taxing district is
20    located in one or more counties that have each approved a
21    referendum under this Section, then this Law shall become
22    applicable to the taxing district on January 1 of the year
23    following the year in which the last referendum in a county
24    in which the taxing district has any equalized assessed
25    valuation is held. For the purposes of this Law, the last
26    referendum shall be deemed to be the referendum making this

 

 

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1    Law applicable to the taxing district. For purposes of this
2    Section, in determining whether a majority of the equalized
3    assessed valuation of the taxing district is located in one
4    or more counties that have approved a referendum under this
5    Section, the equalized assessed valuation of the taxing
6    district in any affected county shall be included with the
7    equalized assessed value of the taxing district in counties
8    that have approved the referendum.
9    (f) Immediately after a referendum is held under this
10Section, the county clerk of the county holding the referendum
11shall give notice of the referendum having been held and its
12results to all taxing districts that have all or a portion of
13their equalized assessed valuation located in the county, the
14county clerk of any other county in which any of the equalized
15assessed valuation of any taxing district is located, and the
16Department of Revenue. After the last referendum affecting a
17multi-county taxing district is held, the Department of Revenue
18shall determine whether the taxing district is subject to this
19Law and, if so, shall notify the taxing district and the county
20clerks of all of the counties in which a portion of the
21equalized assessed valuation of the taxing district is located
22that, beginning the following January 1, the taxing district is
23subject to this Law. For each taxing district subject to
24paragraph (2) of subsection (e) of this Section, the Department
25of Revenue shall notify the taxing district and the county
26clerks of all of the counties in which a portion of the

 

 

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1equalized assessed valuation of the taxing district is located
2that, beginning January 1, 1997, the taxing district is subject
3to this Law.
4    (g) Referenda held under this Section shall be conducted in
5accordance with the Election Code.
6(Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
 
7    (35 ILCS 200/18-214)
8    Sec. 18-214. Referenda on removal of the applicability of
9the Property Tax Extension Limitation Law to non-home rule
10taxing districts.
11    (a) The provisions of this Section do not apply to a taxing
12district that is subject to this Law because a majority of its
131990 equalized assessed value is in a county or counties
14contiguous to a county of 3,000,000 or more inhabitants, or
15because a majority of its 1994 equalized assessed value is in
16an affected county and the taxing district was not subject to
17this Law before the 1995 levy year.
18    (b) For purposes of this Section only:
19    "Taxing district" means any non-home rule taxing district
20that became subject to this Law under Section 18-213 of this
21Law.
22    "Equalized assessed valuation" means the equalized
23assessed valuation for a taxing district for the immediately
24preceding levy year.
25    (c) The county board of a county that became subject to

 

 

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1this Law by a referendum approved by the voters of the county
2under Section 18-213 may, by ordinance or resolution, in the
3manner set forth in this Section, submit to the voters of the
4county the question of whether this Law applies to all non-home
5rule taxing districts that have all or a portion of their
6equalized assessed valuation situated in the county in the
7manner set forth in this Section.
8    (d) The ordinance or resolution shall request the
9submission of the proposition at any election, except a
10consolidated primary election, for the purpose of voting for or
11against the continued application of the Property Tax Extension
12Limitation Law to all non-home rule taxing districts that have
13all or a portion of their equalized assessed valuation situated
14in the county.
15    The question shall be placed on a separate ballot and shall
16be in substantially the following form:
17        Shall the Property Tax Extension Limitation Law (35
18    ILCS 200/18-185 through 35 ILCS 200/18-245), which limits
19    annual property tax extension increases, apply to non-home
20    rule taxing districts with all or a portion of their
21    equalized assessed valuation located in (name of county)?
22Votes on the question shall be recorded as "yes" or "no".
23    (e) The county clerk shall order the proposition submitted
24to the electors of the county at the election specified in the
25ordinance or resolution. If part of the county is under the
26jurisdiction of a board or boards of election commissioners,

 

 

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1the county clerk shall submit a certified copy of the ordinance
2or resolution to each board of election commissioners, which
3shall order the proposition submitted to the electors of the
4taxing district within its jurisdiction at the election
5specified in the ordinance or resolution.
6    (f) With respect to taxing districts having all of their
7equalized assessed valuation located in one county, if a
8majority of the votes cast on the proposition are against the
9proposition, then this Law shall not apply to the taxing
10district beginning on January 1 of the year following the date
11of the referendum.
12    (g) With respect to taxing districts that do not have all
13of their equalized assessed valuation located in a single
14county, if both of the following conditions are met, then this
15Law shall no longer apply to the taxing district beginning on
16January 1 of the year following the date of the referendum.
17        (1) Each county in which the district has any equalized
18    assessed valuation must either, (i) have held a referendum
19    under this Section, (ii) be an affected county, or (iii)
20    have held a referendum under Section 18-213 at which the
21    voters rejected the proposition at the most recent election
22    at which the question was on the ballot in the county.
23        (2) The majority of the equalized assessed valuation of
24    the taxing district, other than any equalized assessed
25    valuation in an affected county, is in one or more counties
26    in which the voters rejected the proposition. For purposes

 

 

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1    of this Section, in determining whether a majority of the
2    equalized assessed valuation of the taxing district is
3    located in one or more counties in which the voters have
4    rejected the proposition under this Section, the equalized
5    assessed valuation of any taxing district in a county which
6    has held a referendum under Section 18-213 at which the
7    voters rejected that proposition, at the most recent
8    election at which the question was on the ballot in the
9    county, will be included with the equalized assessed value
10    of the taxing district in counties in which the voters have
11    rejected the referendum held under this Section.
12    (h) Immediately after a referendum is held under this
13Section, the county clerk of the county holding the referendum
14shall give notice of the referendum having been held and its
15results to all taxing districts that have all or a portion of
16their equalized assessed valuation located in the county, the
17county clerk of any other county in which any of the equalized
18assessed valuation of any such taxing district is located, and
19the Department of Revenue. After the last referendum affecting
20a multi-county taxing district is held, the Department of
21Revenue shall determine whether the taxing district is no
22longer subject to this Law and, if the taxing district is no
23longer subject to this Law, the Department of Revenue shall
24notify the taxing district and the county clerks of all of the
25counties in which a portion of the equalized assessed valuation
26of the taxing district is located that, beginning on January 1

 

 

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1of the year following the date of the last referendum, the
2taxing district is no longer subject to this Law.
3    (i) Notwithstanding any other provision of law, no
4referendum may be submitted under this Section for taxable year
52016 or thereafter.
6(Source: P.A. 89-718, eff. 3-7-97.)
 
7    (35 ILCS 200/18-242 new)
8    Sec. 18-242. Home rule. This Division 5 is a limitation,
9under subsection (g) of Section 6 of Article VII of the
10Illinois Constitution, on the power of home rule units to tax.
 
11    Section 90. The State Mandates Act is amended by adding
12Section 8.39 as follows:
 
13    (30 ILCS 805/8.39 new)
14    Sec. 8.39. Exempt mandate. Notwithstanding Sections 6 and 8
15of this Act, no reimbursement by the State is required for the
16implementation of any mandate created by this amendatory Act of
17the 99th General Assembly.
 
18    Section 99. Effective date. This Act takes effect upon
19becoming law.