Rep. John E. Bradley

Filed: 5/11/2015

 

 


 

 


 
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1
AMENDMENT TO HOUSE BILL 699

2    AMENDMENT NO. ______. Amend House Bill 699 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Sections 18-185, 18-205, 18-212, 18-213, and 18-214 as follows:
 
6    (35 ILCS 200/18-185)
7    Sec. 18-185. Short title; definitions. This Division 5 may
8be cited as the Property Tax Extension Limitation Law. As used
9in this Division 5:
10    "Consumer Price Index" means the Consumer Price Index for
11All Urban Consumers for all items published by the United
12States Department of Labor.
13    "Extension limitation", for levy years prior to 2015, means
14(a) the lesser of 5% or the percentage increase in the Consumer
15Price Index during the 12-month calendar year preceding the
16levy year or (b) the rate of increase approved by voters under

 

 

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1Section 18-205.
2    "Extension limitation", beginning in levy year 2015, means
30% or the rate of increase approved by the voters under Section
418-205.
5    "Affected county" means a county of 3,000,000 or more
6inhabitants or a county contiguous to a county of 3,000,000 or
7more inhabitants.
8    "Taxing district" has the same meaning provided in Section
91-150, except as otherwise provided in this Section. For the
101991 through 1994 levy years only, "taxing district" includes
11only each non-home rule taxing district having the majority of
12its 1990 equalized assessed value within any county or counties
13contiguous to a county with 3,000,000 or more inhabitants.
14Beginning with the 1995 levy year and through the 2014 levy
15year, "taxing district" includes only each non-home rule taxing
16district subject to this Law before the 1995 levy year and each
17non-home rule taxing district not subject to this Law before
18the 1995 levy year having the majority of its 1994 equalized
19assessed value in an affected county or counties. Beginning
20with the levy year in which this Law becomes applicable to a
21taxing district as provided in Section 18-213, "taxing
22district" also includes those taxing districts made subject to
23this Law as provided in Section 18-213. Beginning with the 2015
24levy year, "taxing district" has the same meaning provided in
25Section 1-150, but does not include home rule units.
26    "Aggregate extension" for taxing districts to which this

 

 

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1Law applied before the 1995 levy year means the annual
2corporate extension for the taxing district and those special
3purpose extensions that are made annually for the taxing
4district, excluding special purpose extensions: (a) made for
5the taxing district to pay interest or principal on general
6obligation bonds that were approved by referendum; (b) made for
7any taxing district to pay interest or principal on general
8obligation bonds issued before October 1, 1991; (c) made for
9any taxing district to pay interest or principal on bonds
10issued to refund or continue to refund those bonds issued
11before October 1, 1991; (d) made for any taxing district to pay
12interest or principal on bonds issued to refund or continue to
13refund bonds issued after October 1, 1991 that were approved by
14referendum; (e) made for any taxing district to pay interest or
15principal on revenue bonds issued before October 1, 1991 for
16payment of which a property tax levy or the full faith and
17credit of the unit of local government is pledged; however, a
18tax for the payment of interest or principal on those bonds
19shall be made only after the governing body of the unit of
20local government finds that all other sources for payment are
21insufficient to make those payments; (f) made for payments
22under a building commission lease when the lease payments are
23for the retirement of bonds issued by the commission before
24October 1, 1991, to pay for the building project; (g) made for
25payments due under installment contracts entered into before
26October 1, 1991; (h) made for payments of principal and

 

 

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1interest on bonds issued under the Metropolitan Water
2Reclamation District Act to finance construction projects
3initiated before October 1, 1991; (i) made for payments of
4principal and interest on limited bonds, as defined in Section
53 of the Local Government Debt Reform Act, in an amount not to
6exceed the debt service extension base less the amount in items
7(b), (c), (e), and (h) of this definition for non-referendum
8obligations, except obligations initially issued pursuant to
9referendum; (j) made for payments of principal and interest on
10bonds issued under Section 15 of the Local Government Debt
11Reform Act; (k) made by a school district that participates in
12the Special Education District of Lake County, created by
13special education joint agreement under Section 10-22.31 of the
14School Code, for payment of the school district's share of the
15amounts required to be contributed by the Special Education
16District of Lake County to the Illinois Municipal Retirement
17Fund under Article 7 of the Illinois Pension Code; the amount
18of any extension under this item (k) shall be certified by the
19school district to the county clerk; (l) made to fund expenses
20of providing joint recreational programs for the handicapped
21under Section 5-8 of the Park District Code or Section 11-95-14
22of the Illinois Municipal Code; (m) made for temporary
23relocation loan repayment purposes pursuant to Sections 2-3.77
24and 17-2.2d of the School Code; (n) made for payment of
25principal and interest on any bonds issued under the authority
26of Section 17-2.2d of the School Code; (o) made for

 

 

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1contributions to a firefighter's pension fund created under
2Article 4 of the Illinois Pension Code, to the extent of the
3amount certified under item (5) of Section 4-134 of the
4Illinois Pension Code; and (p) made for road purposes in the
5first year after a township assumes the rights, powers, duties,
6assets, property, liabilities, obligations, and
7responsibilities of a road district abolished under the
8provisions of Section 6-133 of the Illinois Highway Code.
9    "Aggregate extension" for the taxing districts to which
10this Law did not apply before the 1995 levy year (except taxing
11districts subject to this Law in accordance with Section 18-213
12or this amendatory Act of the 99th General Assembly) means the
13annual corporate extension for the taxing district and those
14special purpose extensions that are made annually for the
15taxing district, excluding special purpose extensions: (a)
16made for the taxing district to pay interest or principal on
17general obligation bonds that were approved by referendum; (b)
18made for any taxing district to pay interest or principal on
19general obligation bonds issued before March 1, 1995; (c) made
20for any taxing district to pay interest or principal on bonds
21issued to refund or continue to refund those bonds issued
22before March 1, 1995; (d) made for any taxing district to pay
23interest or principal on bonds issued to refund or continue to
24refund bonds issued after March 1, 1995 that were approved by
25referendum; (e) made for any taxing district to pay interest or
26principal on revenue bonds issued before March 1, 1995 for

 

 

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1payment of which a property tax levy or the full faith and
2credit of the unit of local government is pledged; however, a
3tax for the payment of interest or principal on those bonds
4shall be made only after the governing body of the unit of
5local government finds that all other sources for payment are
6insufficient to make those payments; (f) made for payments
7under a building commission lease when the lease payments are
8for the retirement of bonds issued by the commission before
9March 1, 1995 to pay for the building project; (g) made for
10payments due under installment contracts entered into before
11March 1, 1995; (h) made for payments of principal and interest
12on bonds issued under the Metropolitan Water Reclamation
13District Act to finance construction projects initiated before
14October 1, 1991; (h-4) made for stormwater management purposes
15by the Metropolitan Water Reclamation District of Greater
16Chicago under Section 12 of the Metropolitan Water Reclamation
17District Act; (i) made for payments of principal and interest
18on limited bonds, as defined in Section 3 of the Local
19Government Debt Reform Act, in an amount not to exceed the debt
20service extension base less the amount in items (b), (c), and
21(e) of this definition for non-referendum obligations, except
22obligations initially issued pursuant to referendum and bonds
23described in subsection (h) of this definition; (j) made for
24payments of principal and interest on bonds issued under
25Section 15 of the Local Government Debt Reform Act; (k) made
26for payments of principal and interest on bonds authorized by

 

 

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1Public Act 88-503 and issued under Section 20a of the Chicago
2Park District Act for aquarium or museum projects; (l) made for
3payments of principal and interest on bonds authorized by
4Public Act 87-1191 or 93-601 and (i) issued pursuant to Section
521.2 of the Cook County Forest Preserve District Act, (ii)
6issued under Section 42 of the Cook County Forest Preserve
7District Act for zoological park projects, or (iii) issued
8under Section 44.1 of the Cook County Forest Preserve District
9Act for botanical gardens projects; (m) made pursuant to
10Section 34-53.5 of the School Code, whether levied annually or
11not; (n) made to fund expenses of providing joint recreational
12programs for the handicapped under Section 5-8 of the Park
13District Code or Section 11-95-14 of the Illinois Municipal
14Code; (o) made by the Chicago Park District for recreational
15programs for the handicapped under subsection (c) of Section
167.06 of the Chicago Park District Act; (p) made for
17contributions to a firefighter's pension fund created under
18Article 4 of the Illinois Pension Code, to the extent of the
19amount certified under item (5) of Section 4-134 of the
20Illinois Pension Code; and (q) made by Ford Heights School
21District 169 under Section 17-9.02 of the School Code.
22    "Aggregate extension" for all taxing districts to which
23this Law applies in accordance with Section 18-213, except for
24those taxing districts subject to paragraph (2) of subsection
25(e) of Section 18-213, means the annual corporate extension for
26the taxing district and those special purpose extensions that

 

 

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

 

 

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1lease when the lease payments are for the retirement of bonds
2issued by the commission before the date on which the
3referendum making this Law applicable to the taxing district is
4held to pay for the building project; (g) made for payments due
5under installment contracts entered into before the date on
6which the referendum making this Law applicable to the taxing
7district is held; (h) made for payments of principal and
8interest on limited bonds, as defined in Section 3 of the Local
9Government Debt Reform Act, in an amount not to exceed the debt
10service extension base less the amount in items (b), (c), and
11(e) of this definition for non-referendum obligations, except
12obligations initially issued pursuant to referendum; (i) made
13for payments of principal and interest on bonds issued under
14Section 15 of the Local Government Debt Reform Act; (j) made
15for a qualified airport authority to pay interest or principal
16on general obligation bonds issued for the purpose of paying
17obligations due under, or financing airport facilities
18required to be acquired, constructed, installed or equipped
19pursuant to, contracts entered into before March 1, 1996 (but
20not including any amendments to such a contract taking effect
21on or after that date); (k) made to fund expenses of providing
22joint recreational programs for the handicapped under Section
235-8 of the Park District Code or Section 11-95-14 of the
24Illinois Municipal Code; (l) made for contributions to a
25firefighter's pension fund created under Article 4 of the
26Illinois Pension Code, to the extent of the amount certified

 

 

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1under item (5) of Section 4-134 of the Illinois Pension Code;
2and (m) made for the taxing district to pay interest or
3principal on general obligation bonds issued pursuant to
4Section 19-3.10 of the School Code.
5    "Aggregate extension" for all taxing districts to which
6this Law applies in accordance with paragraph (2) of subsection
7(e) of Section 18-213 or this amendatory Act of the 99th
8General Assembly means the annual corporate extension for the
9taxing district and those special purpose extensions that are
10made annually for the taxing district, excluding special
11purpose extensions: (a) made for the taxing district to pay
12interest or principal on general obligation bonds that were
13approved by referendum; (b) made for any taxing district to pay
14interest or principal on general obligation bonds issued before
15the effective date of this amendatory Act of 1997; (c) made for
16any taxing district to pay interest or principal on bonds
17issued to refund or continue to refund those bonds issued
18before the effective date of this amendatory Act of 1997; (d)
19made for any taxing district to pay interest or principal on
20bonds issued to refund or continue to refund bonds issued after
21the effective date of this amendatory Act of 1997 if the bonds
22were approved by referendum after the effective date of this
23amendatory Act of 1997; (e) made for any taxing district to pay
24interest or principal on revenue bonds issued before the
25effective date of this amendatory Act of 1997 for payment of
26which a property tax levy or the full faith and credit of the

 

 

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1unit of local government is pledged; however, a tax for the
2payment of interest or principal on those bonds shall be made
3only after the governing body of the unit of local government
4finds that all other sources for payment are insufficient to
5make those payments; (f) made for payments under a building
6commission lease when the lease payments are for the retirement
7of bonds issued by the commission before the effective date of
8this amendatory Act of 1997 to pay for the building project;
9(g) made for payments due under installment contracts entered
10into before the effective date of this amendatory Act of 1997;
11(h) made for payments of principal and interest on limited
12bonds, as defined in Section 3 of the Local Government Debt
13Reform Act, in an amount not to exceed the debt service
14extension base less the amount in items (b), (c), and (e) of
15this definition for non-referendum obligations, except
16obligations initially issued pursuant to referendum; (i) made
17for payments of principal and interest on bonds issued under
18Section 15 of the Local Government Debt Reform Act; (j) made
19for a qualified airport authority to pay interest or principal
20on general obligation bonds issued for the purpose of paying
21obligations due under, or financing airport facilities
22required to be acquired, constructed, installed or equipped
23pursuant to, contracts entered into before March 1, 1996 (but
24not including any amendments to such a contract taking effect
25on or after that date); (k) made to fund expenses of providing
26joint recreational programs for the handicapped under Section

 

 

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15-8 of the Park District Code or Section 11-95-14 of the
2Illinois Municipal Code; and (l) made for contributions to a
3firefighter's pension fund created under Article 4 of the
4Illinois Pension Code, to the extent of the amount certified
5under item (5) of Section 4-134 of the Illinois Pension Code.
6    "Debt service extension base" means an amount equal to that
7portion of the extension for a taxing district for the 1994
8levy year, or for those taxing districts subject to this Law in
9accordance with Section 18-213, except for those subject to
10paragraph (2) of subsection (e) of Section 18-213, for the levy
11year in which the referendum making this Law applicable to the
12taxing district is held, or for those taxing districts subject
13to this Law in accordance with paragraph (2) of subsection (e)
14of Section 18-213 for the 1996 levy year, constituting an
15extension for payment of principal and interest on bonds issued
16by the taxing district without referendum, but not including
17excluded non-referendum bonds. For park districts (i) that were
18first subject to this Law in 1991 or 1995 and (ii) whose
19extension for the 1994 levy year for the payment of principal
20and interest on bonds issued by the park district without
21referendum (but not including excluded non-referendum bonds)
22was less than 51% of the amount for the 1991 levy year
23constituting an extension for payment of principal and interest
24on bonds issued by the park district without referendum (but
25not including excluded non-referendum bonds), "debt service
26extension base" means an amount equal to that portion of the

 

 

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1extension for the 1991 levy year constituting an extension for
2payment of principal and interest on bonds issued by the park
3district without referendum (but not including excluded
4non-referendum bonds). A debt service extension base
5established or increased at any time pursuant to any provision
6of this Law, except Section 18-212, shall be increased each
7year commencing with the later of (i) the 2009 levy year or
8(ii) the first levy year in which this Law becomes applicable
9to the taxing district, by (A) for levy years prior to the 2015
10levy year, the lesser of 5% or the percentage increase in the
11Consumer Price Index during the 12-month calendar year
12preceding the levy year or (B) beginning with the 2015 levy
13year, 0%. The debt service extension base may be established or
14increased as provided under Section 18-212. "Excluded
15non-referendum bonds" means (i) bonds authorized by Public Act
1688-503 and issued under Section 20a of the Chicago Park
17District Act for aquarium and museum projects; (ii) bonds
18issued under Section 15 of the Local Government Debt Reform
19Act; or (iii) refunding obligations issued to refund or to
20continue to refund obligations initially issued pursuant to
21referendum.
22    "Special purpose extensions" include, but are not limited
23to, extensions for levies made on an annual basis for
24unemployment and workers' compensation, self-insurance,
25contributions to pension plans, and extensions made pursuant to
26Section 6-601 of the Illinois Highway Code for a road

 

 

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1district's permanent road fund whether levied annually or not.
2The extension for a special service area is not included in the
3aggregate extension.
4    "Aggregate extension base" means the taxing district's
5last preceding aggregate extension as adjusted under Sections
618-135, 18-215, and 18-230. An adjustment under Section 18-135
7shall be made for the 2007 levy year and all subsequent levy
8years whenever one or more counties within which a taxing
9district is located (i) used estimated valuations or rates when
10extending taxes in the taxing district for the last preceding
11levy year that resulted in the over or under extension of
12taxes, or (ii) increased or decreased the tax extension for the
13last preceding levy year as required by Section 18-135(c).
14Whenever an adjustment is required under Section 18-135, the
15aggregate extension base of the taxing district shall be equal
16to the amount that the aggregate extension of the taxing
17district would have been for the last preceding levy year if
18either or both (i) actual, rather than estimated, valuations or
19rates had been used to calculate the extension of taxes for the
20last levy year, or (ii) the tax extension for the last
21preceding levy year had not been adjusted as required by
22subsection (c) of Section 18-135.
23    Notwithstanding any other provision of law, for levy year
242012, the aggregate extension base for West Northfield School
25District No. 31 in Cook County shall be $12,654,592.
26    "Levy year" has the same meaning as "year" under Section

 

 

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11-155.
2    "New property" means (i) the assessed value, after final
3board of review or board of appeals action, of new improvements
4or additions to existing improvements on any parcel of real
5property that increase the assessed value of that real property
6during the levy year multiplied by the equalization factor
7issued by the Department under Section 17-30, (ii) the assessed
8value, after final board of review or board of appeals action,
9of real property not exempt from real estate taxation, which
10real property was exempt from real estate taxation for any
11portion of the immediately preceding levy year, multiplied by
12the equalization factor issued by the Department under Section
1317-30, including the assessed value, upon final stabilization
14of occupancy after new construction is complete, of any real
15property located within the boundaries of an otherwise or
16previously exempt military reservation that is intended for
17residential use and owned by or leased to a private corporation
18or other entity, (iii) in counties that classify in accordance
19with Section 4 of Article IX of the Illinois Constitution, an
20incentive property's additional assessed value resulting from
21a scheduled increase in the level of assessment as applied to
22the first year final board of review market value, and (iv) any
23increase in assessed value due to oil or gas production from an
24oil or gas well required to be permitted under the Hydraulic
25Fracturing Regulatory Act that was not produced in or accounted
26for during the previous levy year. In addition, the county

 

 

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

 

 

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1value was in an affected county or counties shall be increased
2if a municipality terminated the designation of an area in 1993
3as a redevelopment project area previously established under
4the Tax Increment Allocation Development Act in the Illinois
5Municipal Code, previously established under the Industrial
6Jobs Recovery Law in the Illinois Municipal Code, or previously
7established under the Economic Development Area Tax Increment
8Allocation Act, by an amount equal to the 1994 equalized
9assessed value of each taxable lot, block, tract, or parcel of
10real property in the redevelopment project area over and above
11the initial equalized assessed value of each property in the
12redevelopment project area. In the first year after a
13municipality removes a taxable lot, block, tract, or parcel of
14real property from a redevelopment project area established
15under the Tax Increment Allocation Development Act in the
16Illinois Municipal Code, the Industrial Jobs Recovery Law in
17the Illinois Municipal Code, or the Economic Development Area
18Tax Increment Allocation Act, "recovered tax increment value"
19means the amount of the current year's equalized assessed value
20of each taxable lot, block, tract, or parcel of real property
21removed from the redevelopment project area over and above the
22initial equalized assessed value of that real property before
23removal from the redevelopment project area.
24    Except as otherwise provided in this Section, "limiting
25rate" means a fraction the numerator of which is the last
26preceding aggregate extension base times an amount equal to one

 

 

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1plus the extension limitation defined in this Section and the
2denominator of which is the current year's equalized assessed
3value of all real property in the territory under the
4jurisdiction of the taxing district during the prior levy year.
5For those taxing districts that reduced their aggregate
6extension for the last preceding levy year, the highest
7aggregate extension in any of the last 3 preceding levy years
8shall be used for the purpose of computing the limiting rate.
9The denominator shall not include new property or the recovered
10tax increment value. If a new rate, a rate decrease, or a
11limiting rate increase has been approved at an election held
12after March 21, 2006, then (i) the otherwise applicable
13limiting rate shall be increased by the amount of the new rate
14or shall be reduced by the amount of the rate decrease, as the
15case may be, or (ii) in the case of a limiting rate increase,
16the limiting rate shall be equal to the rate set forth in the
17proposition approved by the voters for each of the years
18specified in the proposition, after which the limiting rate of
19the taxing district shall be calculated as otherwise provided.
20In the case of a taxing district that obtained referendum
21approval for an increased limiting rate on March 20, 2012, the
22limiting rate for tax year 2012 shall be the rate that
23generates the approximate total amount of taxes extendable for
24that tax year, as set forth in the proposition approved by the
25voters; this rate shall be the final rate applied by the county
26clerk for the aggregate of all capped funds of the district for

 

 

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1tax year 2012.
2(Source: P.A. 97-611, eff. 1-1-12; 97-1154, eff. 1-25-13; 98-6,
3eff. 3-29-13; 98-23, eff. 6-17-13.)
 
4    (35 ILCS 200/18-205)
5    Sec. 18-205. Referendum to increase the extension
6limitation. A taxing district is limited to an extension
7limitation as defined in Section 18-185 of 5% or the percentage
8increase in the Consumer Price Index during the 12-month
9calendar year preceding the levy year, whichever is less. A
10taxing district may increase its extension limitation for one
11or more levy years if that taxing district holds a referendum
12before the levy date for the first levy year at which a
13majority of voters voting on the issue approves adoption of a
14higher extension limitation. Referenda shall be conducted at a
15regularly scheduled election in accordance with the Election
16Code. The question shall be presented in substantially the
17following manner for all elections held after March 21, 2006:
18        Shall the extension limitation under the Property Tax
19    Extension Limitation Law for (insert the legal name,
20    number, if any, and county or counties of the taxing
21    district and geographic or other common name by which a
22    school or community college district is known and referred
23    to), Illinois, be increased from (extension limitation
24    under Section 18-185) the lesser of 5% or the percentage
25    increase in the Consumer Price Index over the prior levy

 

 

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1    year to (insert the percentage of the proposed increase)%
2    per year for (insert each levy year for which the increased
3    extension limitation will apply)?
4The votes must be recorded as "Yes" or "No".
5If a majority of voters voting on the issue approves the
6adoption of the increase, the increase shall be applicable for
7each levy year specified.
8    The ballot for any question submitted pursuant to this
9Section shall have printed thereon, but not as a part of the
10question submitted, only the following supplemental
11information (which shall be supplied to the election authority
12by the taxing district) in substantially the following form:
13        (1) For the (insert the first levy year for which the
14    increased extension limitation will be applicable) levy
15    year the approximate amount of the additional tax
16    extendable against property containing a single family
17    residence and having a fair market value at the time of the
18    referendum of $100,000 is estimated to be $....
19        (2) Based upon an average annual percentage increase
20    (or decrease) in the market value of such property of ...%
21    (insert percentage equal to the average annual percentage
22    increase or decrease for the prior 3 levy years, at the
23    time the submission of the question is initiated by the
24    taxing district, in the amount of (A) the equalized
25    assessed value of the taxable property in the taxing
26    district less (B) the new property included in the

 

 

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

 

 

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1proposed in the question and (A) the lesser of 5% or the
2percentage increase in the Consumer Price Index for the prior
3levy year (or an estimate of the percentage increase for the
4prior levy year if the increase is unavailable at the time the
5submission of the question is initiated by the taxing district)
6or (B) 0%, as applicable; and dividing the result by the last
7known equalized assessed value of the taxing district at the
8time the submission of the question is initiated by the taxing
9district. This amendatory Act of the 97th General Assembly is
10intended to clarify the existing requirements of this Section,
11and shall not be construed to validate any prior non-compliant
12referendum language. Any notice required to be published in
13connection with the submission of the question shall also
14contain this supplemental information and shall not contain any
15other supplemental information. Any error, miscalculation, or
16inaccuracy in computing any amount set forth on the ballot or
17in the notice that is not deliberate shall not invalidate or
18affect the validity of any proposition approved. Notice of the
19referendum shall be published and posted as otherwise required
20by law, and the submission of the question shall be initiated
21as provided by law.
22(Source: P.A. 97-1087, eff. 8-24-12.)
 
23    (35 ILCS 200/18-212)
24    Sec. 18-212. Referendum on debt service extension base. A
25taxing district may establish or increase its debt service

 

 

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1extension base if (i) that taxing district holds a referendum
2before the date on which the levy must be filed with the county
3clerk of the county or counties in which the taxing district is
4situated and (ii) a majority of voters voting on the issue
5approves the establishment of or increase in the debt service
6extension base. A debt service extension base established or
7increased by a referendum held pursuant to this Section after
8February 2, 2010 and prior to the effective date of this
9amendatory Act of the 99th General Assembly, shall be increased
10each year, commencing with the first levy year beginning after
11the date of the referendum, by the lesser of 5% or the
12percentage increase in the Consumer Price Index during the
1312-month calendar year preceding the levy year if the optional
14language concerning the annual increase is included in the
15question submitted to the electors of the taxing district.
16Referenda under this Section shall be conducted at a regularly
17scheduled election in accordance with the Election Code. The
18governing body of the taxing district shall certify the
19question to the proper election authorities who shall submit
20the question to the electors of the taxing district in
21substantially the following form:
22    "Shall the debt service extension base under the Property
23    Tax Extension Limitation Law for ... (taxing district name)
24    ... for payment of principal and interest on limited bonds
25    be .... ((established at $ ....) . (or) (increased from $
26    .... to $ ....)) .. for the ..... levy year and all

 

 

09900HB0699ham001- 24 -LRB099 04479 HLH 35182 a

1    subsequent levy years (optional language: , such debt
2    service extension base to be increased each year by the
3    lesser of 5% or the percentage increase in the Consumer
4    Price Index during the 12-month calendar year preceding the
5    levy year)?"
6    Votes on the question shall be recorded as "Yes" or "No".
7    If a majority of voters voting on the issue approves the
8establishment of or increase in the debt service extension
9base, the establishment of or increase in the debt service
10extension base shall be applicable for the levy years
11specified.
12(Source: P.A. 96-1202, eff. 7-22-10.)
 
13    (35 ILCS 200/18-213)
14    Sec. 18-213. Referenda on applicability of the Property Tax
15Extension Limitation Law.
16    (a) The provisions of this Section do not apply to a taxing
17district subject to this Law because a majority of its 1990
18equalized assessed value is in a county or counties contiguous
19to a county of 3,000,000 or more inhabitants, or because a
20majority of its 1994 equalized assessed value is in an affected
21county and the taxing district was not subject to this Law
22before the 1995 levy year.
23    (b) Prior to taxable year 2015, the The county board of a
24county that is not subject to this Law may, by ordinance or
25resolution, submit to the voters of the county the question of

 

 

09900HB0699ham001- 25 -LRB099 04479 HLH 35182 a

1whether to make all non-home rule taxing districts that have
2all or a portion of their equalized assessed valuation situated
3in the county subject to this Law in the manner set forth in
4this Section.
5    For purposes of this Section only:
6    "Taxing district" has the same meaning provided in Section
71-150.
8    "Equalized assessed valuation" means the equalized
9assessed valuation for a taxing district for the immediately
10preceding levy year.
11    (c) The ordinance or resolution shall request the
12submission of the proposition at any election, except a
13consolidated primary election, for the purpose of voting for or
14against making the Property Tax Extension Limitation Law
15applicable to all non-home rule taxing districts that have all
16or a portion of their equalized assessed valuation situated in
17the county.
18    The question shall be placed on a separate ballot and shall
19be in substantially the following form:
20        Shall the Property Tax Extension Limitation Law (35
21    ILCS 200/18-185 through 18-245), which limits annual
22    property tax extension increases, apply to non-home rule
23    taxing districts with all or a portion of their equalized
24    assessed valuation located in (name of county)?
25Votes on the question shall be recorded as "yes" or "no".
26    (d) The county clerk shall order the proposition submitted

 

 

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1to the electors of the county at the election specified in the
2ordinance or resolution. If part of the county is under the
3jurisdiction of a board or boards of election commissioners,
4the county clerk shall submit a certified copy of the ordinance
5or resolution to each board of election commissioners, which
6shall order the proposition submitted to the electors of the
7taxing district within its jurisdiction at the election
8specified in the ordinance or resolution.
9    (e) (1) With respect to taxing districts having all of
10    their equalized assessed valuation located in the county,
11    if a majority of the votes cast on the proposition are in
12    favor of the proposition, then this Law becomes applicable
13    to the taxing district beginning on January 1 of the year
14    following the date of the referendum.
15        (2) With respect to taxing districts that meet all the
16    following conditions this Law shall become applicable to
17    the taxing district beginning on January 1, 1997. The
18    districts to which this paragraph (2) is applicable
19            (A) do not have all of their equalized assessed
20        valuation located in a single county,
21            (B) have equalized assessed valuation in an
22        affected county,
23            (C) meet the condition that each county, other than
24        an affected county, in which any of the equalized
25        assessed valuation of the taxing district is located
26        has held a referendum under this Section at any

 

 

09900HB0699ham001- 27 -LRB099 04479 HLH 35182 a

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

 

 

09900HB0699ham001- 28 -LRB099 04479 HLH 35182 a

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

 

 

09900HB0699ham001- 29 -LRB099 04479 HLH 35182 a

1equalized assessed valuation of the taxing district is located
2that, beginning the following January 1, the taxing district is
3subject to this Law. For each taxing district subject to
4paragraph (2) of subsection (e) of this Section, the Department
5of Revenue shall notify the taxing district and the county
6clerks of all of the counties in which a portion of the
7equalized assessed valuation of the taxing district is located
8that, beginning January 1, 1997, the taxing district is subject
9to this Law.
10    (g) Referenda held under this Section shall be conducted in
11accordance with the Election Code.
12(Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
 
13    (35 ILCS 200/18-214)
14    Sec. 18-214. Referenda on removal of the applicability of
15the Property Tax Extension Limitation Law to non-home rule
16taxing districts.
17    (a) The provisions of this Section do not apply to a taxing
18district that is subject to this Law because a majority of its
191990 equalized assessed value is in a county or counties
20contiguous to a county of 3,000,000 or more inhabitants, or
21because a majority of its 1994 equalized assessed value is in
22an affected county and the taxing district was not subject to
23this Law before the 1995 levy year.
24    (b) For purposes of this Section only:
25    "Taxing district" means any non-home rule taxing district

 

 

09900HB0699ham001- 30 -LRB099 04479 HLH 35182 a

1that became subject to this Law under Section 18-213 of this
2Law.
3    "Equalized assessed valuation" means the equalized
4assessed valuation for a taxing district for the immediately
5preceding levy year.
6    (c) The county board of a county that became subject to
7this Law by a referendum approved by the voters of the county
8under Section 18-213 may, by ordinance or resolution, in the
9manner set forth in this Section, submit to the voters of the
10county the question of whether this Law applies to all non-home
11rule taxing districts that have all or a portion of their
12equalized assessed valuation situated in the county in the
13manner set forth in this Section.
14    (d) The ordinance or resolution shall request the
15submission of the proposition at any election, except a
16consolidated primary election, for the purpose of voting for or
17against the continued application of the Property Tax Extension
18Limitation Law to all non-home rule taxing districts that have
19all or a portion of their equalized assessed valuation situated
20in the county.
21    The question shall be placed on a separate ballot and shall
22be in substantially the following form:
23        Shall the Property Tax Extension Limitation Law (35
24    ILCS 200/18-185 through 35 ILCS 200/18-245), which limits
25    annual property tax extension increases, apply to non-home
26    rule taxing districts with all or a portion of their

 

 

09900HB0699ham001- 31 -LRB099 04479 HLH 35182 a

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

 

 

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1    voters rejected the proposition at the most recent election
2    at which the question was on the ballot in the county.
3        (2) The majority of the equalized assessed valuation of
4    the taxing district, other than any equalized assessed
5    valuation in an affected county, is in one or more counties
6    in which the voters rejected the proposition. For purposes
7    of this Section, in determining whether a majority of the
8    equalized assessed valuation of the taxing district is
9    located in one or more counties in which the voters have
10    rejected the proposition under this Section, the equalized
11    assessed valuation of any taxing district in a county which
12    has held a referendum under Section 18-213 at which the
13    voters rejected that proposition, at the most recent
14    election at which the question was on the ballot in the
15    county, will be included with the equalized assessed value
16    of the taxing district in counties in which the voters have
17    rejected the referendum held under this Section.
18    (h) Immediately after a referendum is held under this
19Section, the county clerk of the county holding the referendum
20shall give notice of the referendum having been held and its
21results to all taxing districts that have all or a portion of
22their equalized assessed valuation located in the county, the
23county clerk of any other county in which any of the equalized
24assessed valuation of any such taxing district is located, and
25the Department of Revenue. After the last referendum affecting
26a multi-county taxing district is held, the Department of

 

 

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1Revenue shall determine whether the taxing district is no
2longer subject to this Law and, if the taxing district is no
3longer subject to this Law, the Department of Revenue shall
4notify the taxing district and the county clerks of all of the
5counties in which a portion of the equalized assessed valuation
6of the taxing district is located that, beginning on January 1
7of the year following the date of the last referendum, the
8taxing district is no longer subject to this Law.
9    (i) Notwithstanding any other provision of law, no
10referendum may be submitted under this Section for taxable year
112016 or thereafter.
12(Source: P.A. 89-718, eff. 3-7-97.)
 
13    Section 90. The State Mandates Act is amended by adding
14Section 8.39 as follows:
 
15    (30 ILCS 805/8.39 new)
16    Sec. 8.39. Exempt mandate. Notwithstanding Sections 6 and 8
17of this Act, no reimbursement by the State is required for the
18implementation of any mandate created by this amendatory Act of
19the 99th General Assembly.
 
20    Section 99. Effective date. This Act takes effect upon
21becoming law.".