Rep. Barbara Flynn Currie

Filed: 1/6/2017

 

 


 

 


 
09900SB1919ham002LRB099 11078 HLH 52212 a

1
AMENDMENT TO SENATE BILL 1919

2    AMENDMENT NO. ______. Amend Senate Bill 1919, AS AMENDED,
3by replacing everything after the enacting clause with the
4following:
 
5    "Section 5. The Property Tax Code is amended by changing
6Sections 18-185, 18-205, 18-212, 18-213, and 18-214 and by
7adding Section 18-242 as follows:
 
8    (35 ILCS 200/18-185)
9    (Text of Section before amendment by P.A. 99-521)
10    Sec. 18-185. Short title; definitions. This Division 5 may
11be cited as the Property Tax Extension Limitation Law. As used
12in this Division 5:
13    "Consumer Price Index" means the Consumer Price Index for
14All Urban Consumers for all items published by the United
15States Department of Labor.
16    "Extension limitation", for levy years prior to 2016, means

 

 

09900SB1919ham002- 2 -LRB099 11078 HLH 52212 a

1(a) the lesser of 5% or the percentage increase in the Consumer
2Price Index during the 12-month calendar year preceding the
3levy year or (b) the rate of increase approved by voters under
4Section 18-205.
5    "Extension limitation", beginning in levy year 2016, means
60% or the rate of increase approved by the voters under Section
718-205.
8    "Affected county" means a county of 3,000,000 or more
9inhabitants or a county contiguous to a county of 3,000,000 or
10more inhabitants.
11    "Taxing district" has the same meaning provided in Section
121-150, except as otherwise provided in this Section. For the
131991 through 1994 levy years only, "taxing district" includes
14only each non-home rule taxing district having the majority of
15its 1990 equalized assessed value within any county or counties
16contiguous to a county with 3,000,000 or more inhabitants.
17Beginning with the 1995 levy year and through the 2015 levy
18year, "taxing district" includes only each non-home rule taxing
19district subject to this Law before the 1995 levy year and each
20non-home rule taxing district not subject to this Law before
21the 1995 levy year having the majority of its 1994 equalized
22assessed value in an affected county or counties. Beginning
23with the levy year in which this Law becomes applicable to a
24taxing district as provided in Section 18-213, "taxing
25district" also includes those taxing districts made subject to
26this Law as provided in Section 18-213. Beginning with the 2016

 

 

09900SB1919ham002- 3 -LRB099 11078 HLH 52212 a

1levy year, "taxing district" has the same meaning provided in
2Section 1-150 and includes home rule units.
3    "Aggregate extension" for taxing districts to which this
4Law applied before the 1995 levy year means the annual
5corporate extension for the taxing district and those special
6purpose extensions that are made annually for the taxing
7district, excluding special purpose extensions: (a) made for
8the taxing district to pay interest or principal on general
9obligation bonds that were approved by referendum; (b) made for
10any taxing district to pay interest or principal on general
11obligation bonds issued before October 1, 1991; (c) made for
12any taxing district to pay interest or principal on bonds
13issued to refund or continue to refund those bonds issued
14before October 1, 1991; (d) made for any taxing district to pay
15interest or principal on bonds issued to refund or continue to
16refund bonds issued after October 1, 1991 that were approved by
17referendum; (e) made for any taxing district to pay interest or
18principal on revenue bonds issued before October 1, 1991 for
19payment of which a property tax levy or the full faith and
20credit of the unit of local government is pledged; however, a
21tax for the payment of interest or principal on those bonds
22shall be made only after the governing body of the unit of
23local government finds that all other sources for payment are
24insufficient to make those payments; (f) made for payments
25under a building commission lease when the lease payments are
26for the retirement of bonds issued by the commission before

 

 

09900SB1919ham002- 4 -LRB099 11078 HLH 52212 a

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

 

 

09900SB1919ham002- 5 -LRB099 11078 HLH 52212 a

1Sections 2-3.77 and 17-2.2d of the School Code; (n) made for
2payment of principal and interest on any bonds issued under the
3authority of Section 17-2.2d of the School Code; (o) made for
4contributions to a firefighter's pension fund created under
5Article 4 of the Illinois Pension Code, to the extent of the
6amount certified under item (5) of Section 4-134 of the
7Illinois Pension Code; and (p) made for road purposes in the
8first year after a township assumes the rights, powers, duties,
9assets, property, liabilities, obligations, and
10responsibilities of a road district abolished under the
11provisions of Section 6-133 of the Illinois Highway Code.
12    "Aggregate extension" for the taxing districts to which
13this Law did not apply before the 1995 levy year (except taxing
14districts subject to this Law in accordance with Section 18-213
15or this amendatory Act of the 99th General Assembly) means the
16annual corporate extension for the taxing district and those
17special purpose extensions that are made annually for the
18taxing district, excluding special purpose extensions: (a)
19made for the taxing district to pay interest or principal on
20general obligation bonds that were approved by referendum; (b)
21made for any taxing district to pay interest or principal on
22general obligation bonds issued before March 1, 1995; (c) made
23for any taxing district to pay interest or principal on bonds
24issued to refund or continue to refund those bonds issued
25before March 1, 1995; (d) made for any taxing district to pay
26interest or principal on bonds issued to refund or continue to

 

 

09900SB1919ham002- 6 -LRB099 11078 HLH 52212 a

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

 

 

09900SB1919ham002- 7 -LRB099 11078 HLH 52212 a

1payments of principal and interest on bonds issued under
2Section 15 of the Local Government Debt Reform Act; (k) made
3for payments of principal and interest on bonds authorized by
4Public Act 88-503 and issued under Section 20a of the Chicago
5Park District Act for aquarium or museum projects; (l) made for
6payments of principal and interest on bonds authorized by
7Public Act 87-1191 or 93-601 and (i) issued pursuant to Section
821.2 of the Cook County Forest Preserve District Act, (ii)
9issued under Section 42 of the Cook County Forest Preserve
10District Act for zoological park projects, or (iii) issued
11under Section 44.1 of the Cook County Forest Preserve District
12Act for botanical gardens projects; (m) made pursuant to
13Section 34-53.5 of the School Code, whether levied annually or
14not; (n) made to fund expenses of providing joint recreational
15programs for persons with disabilities under Section 5-8 of the
16Park District Code or Section 11-95-14 of the Illinois
17Municipal Code; (o) made by the Chicago Park District for
18recreational programs for persons with disabilities under
19subsection (c) of Section 7.06 of the Chicago Park District
20Act; (p) made for contributions to a firefighter's pension fund
21created under Article 4 of the Illinois Pension Code, to the
22extent of the amount certified under item (5) of Section 4-134
23of the Illinois Pension Code; and (q) made by Ford Heights
24School District 169 under Section 17-9.02 of the School Code.
25    "Aggregate extension" for all taxing districts to which
26this Law applies in accordance with Section 18-213, except for

 

 

09900SB1919ham002- 8 -LRB099 11078 HLH 52212 a

1those taxing districts subject to paragraph (2) of subsection
2(e) of Section 18-213, means the annual corporate extension for
3the taxing district and those special purpose extensions that
4are made 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 date on which the referendum making this Law applicable to
10the taxing district is held; (c) made for any taxing district
11to pay interest or principal on bonds issued to refund or
12continue to refund those bonds issued before the date on which
13the referendum making this Law applicable to the taxing
14district is held; (d) made for any taxing district to pay
15interest or principal on bonds issued to refund or continue to
16refund bonds issued after the date on which the referendum
17making this Law applicable to the taxing district is held if
18the bonds were approved by referendum after the date on which
19the referendum making this Law applicable to the taxing
20district is held; (e) made for any taxing district to pay
21interest or principal on revenue bonds issued before the date
22on which the referendum making this Law applicable to the
23taxing district is held for payment of which a property tax
24levy or the full faith and credit of the unit of local
25government is pledged; however, a tax for the payment of
26interest or principal on those bonds shall be made only after

 

 

09900SB1919ham002- 9 -LRB099 11078 HLH 52212 a

1the governing body of the unit of local government finds that
2all other sources for payment are insufficient to make those
3payments; (f) made for payments under a building commission
4lease when the lease payments are for the retirement of bonds
5issued by the commission before the date on which the
6referendum making this Law applicable to the taxing district is
7held to pay for the building project; (g) made for payments due
8under installment contracts entered into before the date on
9which the referendum making this Law applicable to the taxing
10district is held; (h) made for payments of principal and
11interest on limited bonds, as defined in Section 3 of the Local
12Government Debt Reform Act, in an amount not to exceed the debt
13service extension base less the amount in items (b), (c), and
14(e) of this definition for non-referendum obligations, except
15obligations initially issued pursuant to referendum; (i) made
16for payments of principal and interest on bonds issued under
17Section 15 of the Local Government Debt Reform Act; (j) made
18for a qualified airport authority to pay interest or principal
19on general obligation bonds issued for the purpose of paying
20obligations due under, or financing airport facilities
21required to be acquired, constructed, installed or equipped
22pursuant to, contracts entered into before March 1, 1996 (but
23not including any amendments to such a contract taking effect
24on or after that date); (k) made to fund expenses of providing
25joint recreational programs for persons with disabilities
26under Section 5-8 of the Park District Code or Section 11-95-14

 

 

09900SB1919ham002- 10 -LRB099 11078 HLH 52212 a

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

 

 

09900SB1919ham002- 11 -LRB099 11078 HLH 52212 a

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

 

 

09900SB1919ham002- 12 -LRB099 11078 HLH 52212 a

1not including any amendments to such a contract taking effect
2on or after that date); (k) made to fund expenses of providing
3joint recreational programs for persons with disabilities
4under Section 5-8 of the Park District Code or Section 11-95-14
5of the Illinois Municipal Code; and (l) made for contributions
6to a firefighter's pension fund created under Article 4 of the
7Illinois Pension Code, to the extent of the amount certified
8under item (5) of Section 4-134 of the Illinois Pension Code.
9    "Debt service extension base" means an amount equal to that
10portion of the extension for a taxing district for the 1994
11levy year, or for those taxing districts subject to this Law in
12accordance with Section 18-213, except for those subject to
13paragraph (2) of subsection (e) of Section 18-213, for the levy
14year in which the referendum making this Law applicable to the
15taxing district is held, or for those taxing districts subject
16to this Law in accordance with paragraph (2) of subsection (e)
17of Section 18-213 for the 1996 levy year, constituting an
18extension for payment of principal and interest on bonds issued
19by the taxing district without referendum, but not including
20excluded non-referendum bonds. For park districts (i) that were
21first subject to this Law in 1991 or 1995 and (ii) whose
22extension for the 1994 levy year for the payment of principal
23and interest on bonds issued by the park district without
24referendum (but not including excluded non-referendum bonds)
25was less than 51% of the amount for the 1991 levy year
26constituting an extension for payment of principal and interest

 

 

09900SB1919ham002- 13 -LRB099 11078 HLH 52212 a

1on bonds issued by the park district without referendum (but
2not including excluded non-referendum bonds), "debt service
3extension base" means an amount equal to that portion of the
4extension for the 1991 levy year constituting an extension for
5payment of principal and interest on bonds issued by the park
6district without referendum (but not including excluded
7non-referendum bonds). A debt service extension base
8established or increased at any time pursuant to any provision
9of this Law, except Section 18-212, shall be increased each
10year commencing with the later of (i) the 2009 levy year or
11(ii) the first levy year in which this Law becomes applicable
12to the taxing district, by (A) for levy years prior to the 2016
13levy year, the lesser of 5% or the percentage increase in the
14Consumer Price Index during the 12-month calendar year
15preceding the levy year or (B) beginning with the 2016 levy
16year, 0%. The debt service extension base may be established or
17increased as provided under Section 18-212. "Excluded
18non-referendum bonds" means (i) bonds authorized by Public Act
1988-503 and issued under Section 20a of the Chicago Park
20District Act for aquarium and museum projects; (ii) bonds
21issued under Section 15 of the Local Government Debt Reform
22Act; or (iii) refunding obligations issued to refund or to
23continue to refund obligations initially issued pursuant to
24referendum.
25    "Special purpose extensions" include, but are not limited
26to, extensions for levies made on an annual basis for

 

 

09900SB1919ham002- 14 -LRB099 11078 HLH 52212 a

1unemployment and workers' compensation, self-insurance,
2contributions to pension plans, and extensions made pursuant to
3Section 6-601 of the Illinois Highway Code for a road
4district's permanent road fund whether levied annually or not.
5The extension for a special service area is not included in the
6aggregate extension.
7    "Aggregate extension base" means the taxing district's
8last preceding aggregate extension as adjusted under Sections
918-135, 18-215, and 18-230. An adjustment under Section 18-135
10shall be made for the 2007 levy year and all subsequent levy
11years whenever one or more counties within which a taxing
12district is located (i) used estimated valuations or rates when
13extending taxes in the taxing district for the last preceding
14levy year that resulted in the over or under extension of
15taxes, or (ii) increased or decreased the tax extension for the
16last preceding levy year as required by Section 18-135(c).
17Whenever an adjustment is required under Section 18-135, the
18aggregate extension base of the taxing district shall be equal
19to the amount that the aggregate extension of the taxing
20district would have been for the last preceding levy year if
21either or both (i) actual, rather than estimated, valuations or
22rates had been used to calculate the extension of taxes for the
23last levy year, or (ii) the tax extension for the last
24preceding levy year had not been adjusted as required by
25subsection (c) of Section 18-135.
26    Notwithstanding any other provision of law, for levy year

 

 

09900SB1919ham002- 15 -LRB099 11078 HLH 52212 a

12012, the aggregate extension base for West Northfield School
2District No. 31 in Cook County shall be $12,654,592.
3    "Levy year" has the same meaning as "year" under Section
41-155.
5    "New property" means (i) the assessed value, after final
6board of review or board of appeals action, of new improvements
7or additions to existing improvements on any parcel of real
8property that increase the assessed value of that real property
9during the levy year multiplied by the equalization factor
10issued by the Department under Section 17-30, (ii) the assessed
11value, after final board of review or board of appeals action,
12of real property not exempt from real estate taxation, which
13real property was exempt from real estate taxation for any
14portion of the immediately preceding levy year, multiplied by
15the equalization factor issued by the Department under Section
1617-30, including the assessed value, upon final stabilization
17of occupancy after new construction is complete, of any real
18property located within the boundaries of an otherwise or
19previously exempt military reservation that is intended for
20residential use and owned by or leased to a private corporation
21or other entity, (iii) in counties that classify in accordance
22with Section 4 of Article IX of the Illinois Constitution, an
23incentive property's additional assessed value resulting from
24a scheduled increase in the level of assessment as applied to
25the first year final board of review market value, and (iv) any
26increase in assessed value due to oil or gas production from an

 

 

09900SB1919ham002- 16 -LRB099 11078 HLH 52212 a

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

 

 

09900SB1919ham002- 17 -LRB099 11078 HLH 52212 a

1the recovered tax increment value for a non-home rule taxing
2district that first became subject to this Law for the 1995
3levy year because a majority of its 1994 equalized assessed
4value was in an affected county or counties shall be increased
5if a municipality terminated the designation of an area in 1993
6as a redevelopment project area previously established under
7the Tax Increment Allocation Development Act in the Illinois
8Municipal Code, previously established under the Industrial
9Jobs Recovery Law in the Illinois Municipal Code, or previously
10established under the Economic Development Area Tax Increment
11Allocation Act, by an amount equal to the 1994 equalized
12assessed value of each taxable lot, block, tract, or parcel of
13real property in the redevelopment project area over and above
14the initial equalized assessed value of each property in the
15redevelopment project area. In the first year after a
16municipality removes a taxable lot, block, tract, or parcel of
17real property from a redevelopment project area established
18under the Tax Increment Allocation Development Act in the
19Illinois Municipal Code, the Industrial Jobs Recovery Law in
20the Illinois Municipal Code, or the Economic Development Area
21Tax Increment Allocation Act, "recovered tax increment value"
22means the amount of the current year's equalized assessed value
23of each taxable lot, block, tract, or parcel of real property
24removed from the redevelopment project area over and above the
25initial equalized assessed value of that real property before
26removal from the redevelopment project area.

 

 

09900SB1919ham002- 18 -LRB099 11078 HLH 52212 a

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

 

 

09900SB1919ham002- 19 -LRB099 11078 HLH 52212 a

1that tax year, as set forth in the proposition approved by the
2voters; this rate shall be the final rate applied by the county
3clerk for the aggregate of all capped funds of the district for
4tax year 2012.
5(Source: P.A. 98-6, eff. 3-29-13; 98-23, eff. 6-17-13; 99-143,
6eff. 7-27-15.)
 
7    (Text of Section after amendment by P.A. 99-521)
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 2016, 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 2016, 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
24more inhabitants.
25    "Taxing district" has the same meaning provided in Section

 

 

09900SB1919ham002- 20 -LRB099 11078 HLH 52212 a

11-150, except as otherwise provided in this Section. For the
21991 through 1994 levy years only, "taxing district" includes
3only each non-home rule taxing district having the majority of
4its 1990 equalized assessed value within any county or counties
5contiguous to a county with 3,000,000 or more inhabitants.
6Beginning with the 1995 levy year and through the 2015 levy
7year, "taxing district" includes only each non-home rule taxing
8district subject to this Law before the 1995 levy year and each
9non-home rule taxing district not subject to this Law before
10the 1995 levy year having the majority of its 1994 equalized
11assessed value in an affected county or counties. Beginning
12with the levy year in which this Law becomes applicable to a
13taxing district as provided in Section 18-213, "taxing
14district" also includes those taxing districts made subject to
15this Law as provided in Section 18-213. Beginning with the 2016
16levy year, "taxing district" has the same meaning provided in
17Section 1-150 and includes home rule units.
18    "Aggregate extension" for taxing districts to which this
19Law applied before the 1995 levy year means the annual
20corporate extension for the taxing district and those special
21purpose extensions that are made annually for the taxing
22district, excluding special purpose extensions: (a) made for
23the taxing district to pay interest or principal on general
24obligation bonds that were approved by referendum; (b) made for
25any taxing district to pay interest or principal on general
26obligation bonds issued before October 1, 1991; (c) made for

 

 

09900SB1919ham002- 21 -LRB099 11078 HLH 52212 a

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

 

 

09900SB1919ham002- 22 -LRB099 11078 HLH 52212 a

1referendum; (j) made for payments of principal and interest on
2bonds issued under Section 15 of the Local Government Debt
3Reform Act; (k) made by a school district that participates in
4the Special Education District of Lake County, created by
5special education joint agreement under Section 10-22.31 of the
6School Code, for payment of the school district's share of the
7amounts required to be contributed by the Special Education
8District of Lake County to the Illinois Municipal Retirement
9Fund under Article 7 of the Illinois Pension Code; the amount
10of any extension under this item (k) shall be certified by the
11school district to the county clerk; (l) made to fund expenses
12of providing joint recreational programs for persons with
13disabilities under Section 5-8 of the Park District Code or
14Section 11-95-14 of the Illinois Municipal Code; (m) made for
15temporary relocation loan repayment purposes pursuant to
16Sections 2-3.77 and 17-2.2d of the School Code; (n) made for
17payment of principal and interest on any bonds issued under the
18authority of Section 17-2.2d of the School Code; (o) made for
19contributions to a firefighter's pension fund created under
20Article 4 of the Illinois Pension Code, to the extent of the
21amount certified under item (5) of Section 4-134 of the
22Illinois Pension Code; and (p) made for road purposes in the
23first year after a township assumes the rights, powers, duties,
24assets, property, liabilities, obligations, and
25responsibilities of a road district abolished under the
26provisions of Section 6-133 of the Illinois Highway Code.

 

 

09900SB1919ham002- 23 -LRB099 11078 HLH 52212 a

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

 

 

09900SB1919ham002- 24 -LRB099 11078 HLH 52212 a

1March 1, 1995 to pay for the building project; (g) made for
2payments due under installment contracts entered into before
3March 1, 1995; (h) made for payments of principal and interest
4on bonds issued under the Metropolitan Water Reclamation
5District Act to finance construction projects initiated before
6October 1, 1991; (h-4) made for stormwater management purposes
7by the Metropolitan Water Reclamation District of Greater
8Chicago under Section 12 of the Metropolitan Water Reclamation
9District Act; (i) made for payments of principal and interest
10on limited bonds, as defined in Section 3 of the Local
11Government Debt Reform Act, in an amount not to exceed the debt
12service extension base less the amount in items (b), (c), and
13(e) of this definition for non-referendum obligations, except
14obligations initially issued pursuant to referendum and bonds
15described in subsection (h) of this definition; (j) made for
16payments of principal and interest on bonds issued under
17Section 15 of the Local Government Debt Reform Act; (k) made
18for payments of principal and interest on bonds authorized by
19Public Act 88-503 and issued under Section 20a of the Chicago
20Park District Act for aquarium or museum projects; (l) made for
21payments of principal and interest on bonds authorized by
22Public Act 87-1191 or 93-601 and (i) issued pursuant to Section
2321.2 of the Cook County Forest Preserve District Act, (ii)
24issued under Section 42 of the Cook County Forest Preserve
25District Act for zoological park projects, or (iii) issued
26under Section 44.1 of the Cook County Forest Preserve District

 

 

09900SB1919ham002- 25 -LRB099 11078 HLH 52212 a

1Act for botanical gardens projects; (m) made pursuant to
2Section 34-53.5 of the School Code, whether levied annually or
3not; (n) made to fund expenses of providing joint recreational
4programs for persons with disabilities under Section 5-8 of the
5Park District Code or Section 11-95-14 of the Illinois
6Municipal Code; (o) made by the Chicago Park District for
7recreational programs for persons with disabilities under
8subsection (c) of Section 7.06 of the Chicago Park District
9Act; (p) made for contributions to a firefighter's pension fund
10created under Article 4 of the Illinois Pension Code, to the
11extent of the amount certified under item (5) of Section 4-134
12of the Illinois Pension Code; (q) made by Ford Heights School
13District 169 under Section 17-9.02 of the School Code; and (r)
14made for the purpose of making employer contributions to the
15Public School Teachers' Pension and Retirement Fund of Chicago
16under Section 34-53 of the School Code.
17    "Aggregate extension" for all taxing districts to which
18this Law applies in accordance with Section 18-213, except for
19those taxing districts subject to paragraph (2) of subsection
20(e) of Section 18-213, means the annual corporate extension for
21the taxing district and those special purpose extensions that
22are made annually for the taxing district, excluding special
23purpose extensions: (a) made for the taxing district to pay
24interest or principal on general obligation bonds that were
25approved by referendum; (b) made for any taxing district to pay
26interest or principal on general obligation bonds issued before

 

 

09900SB1919ham002- 26 -LRB099 11078 HLH 52212 a

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

 

 

09900SB1919ham002- 27 -LRB099 11078 HLH 52212 a

1which the referendum making this Law applicable to the taxing
2district is held; (h) made for payments of principal and
3interest on limited bonds, as defined in Section 3 of the Local
4Government Debt Reform Act, in an amount not to exceed the debt
5service extension base less the amount in items (b), (c), and
6(e) of this definition for non-referendum obligations, except
7obligations initially issued pursuant to referendum; (i) made
8for payments of principal and interest on bonds issued under
9Section 15 of the Local Government Debt Reform Act; (j) made
10for a qualified airport authority to pay interest or principal
11on general obligation bonds issued for the purpose of paying
12obligations due under, or financing airport facilities
13required to be acquired, constructed, installed or equipped
14pursuant to, contracts entered into before March 1, 1996 (but
15not including any amendments to such a contract taking effect
16on or after that date); (k) made to fund expenses of providing
17joint recreational programs for persons with disabilities
18under Section 5-8 of the Park District Code or Section 11-95-14
19of the Illinois Municipal Code; (l) made for contributions to a
20firefighter's pension fund created under Article 4 of the
21Illinois Pension Code, to the extent of the amount certified
22under item (5) of Section 4-134 of the Illinois Pension Code;
23and (m) made for the taxing district to pay interest or
24principal on general obligation bonds issued pursuant to
25Section 19-3.10 of the School Code.
26    "Aggregate extension" for all taxing districts to which

 

 

09900SB1919ham002- 28 -LRB099 11078 HLH 52212 a

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

 

 

09900SB1919ham002- 29 -LRB099 11078 HLH 52212 a

1commission lease when the lease payments are for the retirement
2of bonds issued by the commission before the effective date of
3this amendatory Act of 1997 to pay for the building project;
4(g) made for payments due under installment contracts entered
5into before the effective date of this amendatory Act of 1997;
6(h) made for payments of principal and interest on limited
7bonds, as defined in Section 3 of the Local Government Debt
8Reform Act, in an amount not to exceed the debt service
9extension base less the amount in items (b), (c), and (e) of
10this definition for non-referendum obligations, except
11obligations initially issued pursuant to referendum; (i) made
12for payments of principal and interest on bonds issued under
13Section 15 of the Local Government Debt Reform Act; (j) made
14for a qualified airport authority to pay interest or principal
15on general obligation bonds issued for the purpose of paying
16obligations due under, or financing airport facilities
17required to be acquired, constructed, installed or equipped
18pursuant to, contracts entered into before March 1, 1996 (but
19not including any amendments to such a contract taking effect
20on or after that date); (k) made to fund expenses of providing
21joint recreational programs for persons with disabilities
22under Section 5-8 of the Park District Code or Section 11-95-14
23of the Illinois Municipal Code; and (l) made for contributions
24to a firefighter's pension fund created under Article 4 of the
25Illinois Pension Code, to the extent of the amount certified
26under item (5) of Section 4-134 of the Illinois Pension Code.

 

 

09900SB1919ham002- 30 -LRB099 11078 HLH 52212 a

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

 

 

09900SB1919ham002- 31 -LRB099 11078 HLH 52212 a

1of this Law, except Section 18-212, shall be increased each
2year commencing with the later of (i) the 2009 levy year or
3(ii) the first levy year in which this Law becomes applicable
4to the taxing district, by (A) for levy years prior to the 2016
5levy year, the lesser of 5% or the percentage increase in the
6Consumer Price Index during the 12-month calendar year
7preceding the levy year or (B) beginning with the 2016 levy
8year, 0%. The debt service extension base may be established or
9increased as provided under Section 18-212. "Excluded
10non-referendum bonds" means (i) bonds authorized by Public Act
1188-503 and issued under Section 20a of the Chicago Park
12District Act for aquarium and museum projects; (ii) bonds
13issued under Section 15 of the Local Government Debt Reform
14Act; or (iii) refunding obligations issued to refund or to
15continue to refund obligations initially issued pursuant to
16referendum.
17    "Special purpose extensions" include, but are not limited
18to, extensions for levies made on an annual basis for
19unemployment and workers' compensation, self-insurance,
20contributions to pension plans, and extensions made pursuant to
21Section 6-601 of the Illinois Highway Code for a road
22district's permanent road fund whether levied annually or not.
23The extension for a special service area is not included in the
24aggregate extension.
25    "Aggregate extension base" means the taxing district's
26last preceding aggregate extension as adjusted under Sections

 

 

09900SB1919ham002- 32 -LRB099 11078 HLH 52212 a

118-135, 18-215, and 18-230. An adjustment under Section 18-135
2shall be made for the 2007 levy year and all subsequent levy
3years whenever one or more counties within which a taxing
4district is located (i) used estimated valuations or rates when
5extending taxes in the taxing district for the last preceding
6levy year that resulted in the over or under extension of
7taxes, or (ii) increased or decreased the tax extension for the
8last preceding levy year as required by Section 18-135(c).
9Whenever an adjustment is required under Section 18-135, the
10aggregate extension base of the taxing district shall be equal
11to the amount that the aggregate extension of the taxing
12district would have been for the last preceding levy year if
13either or both (i) actual, rather than estimated, valuations or
14rates had been used to calculate the extension of taxes for the
15last levy year, or (ii) the tax extension for the last
16preceding levy year had not been adjusted as required by
17subsection (c) of Section 18-135.
18    Notwithstanding any other provision of law, for levy year
192012, the aggregate extension base for West Northfield School
20District No. 31 in Cook County shall be $12,654,592.
21    "Levy year" has the same meaning as "year" under Section
221-155.
23    "New property" means (i) the assessed value, after final
24board of review or board of appeals action, of new improvements
25or additions to existing improvements on any parcel of real
26property that increase the assessed value of that real property

 

 

09900SB1919ham002- 33 -LRB099 11078 HLH 52212 a

1during the levy year multiplied by the equalization factor
2issued by the Department under Section 17-30, (ii) the assessed
3value, after final board of review or board of appeals action,
4of real property not exempt from real estate taxation, which
5real property was exempt from real estate taxation for any
6portion of the immediately preceding levy year, multiplied by
7the equalization factor issued by the Department under Section
817-30, including the assessed value, upon final stabilization
9of occupancy after new construction is complete, of any real
10property located within the boundaries of an otherwise or
11previously exempt military reservation that is intended for
12residential use and owned by or leased to a private corporation
13or other entity, (iii) in counties that classify in accordance
14with Section 4 of Article IX of the Illinois Constitution, an
15incentive property's additional assessed value resulting from
16a scheduled increase in the level of assessment as applied to
17the first year final board of review market value, and (iv) any
18increase in assessed value due to oil or gas production from an
19oil or gas well required to be permitted under the Hydraulic
20Fracturing Regulatory Act that was not produced in or accounted
21for during the previous levy year. In addition, the county
22clerk in a county containing a population of 3,000,000 or more
23shall include in the 1997 recovered tax increment value for any
24school district, any recovered tax increment value that was
25applicable to the 1995 tax year calculations.
26    "Qualified airport authority" means an airport authority

 

 

09900SB1919ham002- 34 -LRB099 11078 HLH 52212 a

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

 

 

09900SB1919ham002- 35 -LRB099 11078 HLH 52212 a

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

 

 

09900SB1919ham002- 36 -LRB099 11078 HLH 52212 a

1extension for the last preceding levy year, the highest
2aggregate extension in any of the last 3 preceding levy years
3shall be used for the purpose of computing the limiting rate.
4The denominator shall not include new property or the recovered
5tax increment value. If a new rate, a rate decrease, or a
6limiting rate increase has been approved at an election held
7after March 21, 2006, then (i) the otherwise applicable
8limiting rate shall be increased by the amount of the new rate
9or shall be reduced by the amount of the rate decrease, as the
10case may be, or (ii) in the case of a limiting rate increase,
11the limiting rate shall be equal to the rate set forth in the
12proposition approved by the voters for each of the years
13specified in the proposition, after which the limiting rate of
14the taxing district shall be calculated as otherwise provided.
15In the case of a taxing district that obtained referendum
16approval for an increased limiting rate on March 20, 2012, the
17limiting rate for tax year 2012 shall be the rate that
18generates the approximate total amount of taxes extendable for
19that tax year, as set forth in the proposition approved by the
20voters; this rate shall be the final rate applied by the county
21clerk for the aggregate of all capped funds of the district for
22tax year 2012.
23(Source: P.A. 98-6, eff. 3-29-13; 98-23, eff. 6-17-13; 99-143,
24eff. 7-27-15; 99-521, eff. 6-1-17.)
 
25    (35 ILCS 200/18-205)

 

 

09900SB1919ham002- 37 -LRB099 11078 HLH 52212 a

1    Sec. 18-205. Referendum to increase the extension
2limitation. A taxing district is limited to an extension
3limitation as defined in Section 18-185 of 5% or the percentage
4increase in the Consumer Price Index during the 12-month
5calendar year preceding the levy year, whichever is less. A
6taxing district may increase its extension limitation for one
7or more levy years if that taxing district holds a referendum
8before the levy date for the first levy year at which a
9majority of voters voting on the issue approves adoption of a
10higher extension limitation. Referenda shall be conducted at a
11regularly scheduled election in accordance with the Election
12Code. The question shall be presented in substantially the
13following manner for all elections held after March 21, 2006:
14        Shall the extension limitation under the Property Tax
15    Extension Limitation Law for (insert the legal name,
16    number, if any, and county or counties of the taxing
17    district and geographic or other common name by which a
18    school or community college district is known and referred
19    to), Illinois, be increased from (extension limitation
20    under Section 18-185) the lesser of 5% or the percentage
21    increase in the Consumer Price Index over the prior levy
22    year to (insert the percentage of the proposed increase)%
23    per year for (insert each levy year for which the increased
24    extension limitation will apply)?
25The votes must be recorded as "Yes" or "No".
26If a majority of voters voting on the issue approves the

 

 

09900SB1919ham002- 38 -LRB099 11078 HLH 52212 a

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

 

 

09900SB1919ham002- 39 -LRB099 11078 HLH 52212 a

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

 

 

09900SB1919ham002- 40 -LRB099 11078 HLH 52212 a

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

 

 

09900SB1919ham002- 41 -LRB099 11078 HLH 52212 a

1extension base. A debt service extension base established or
2increased by a referendum held pursuant to this Section after
3February 2, 2010 and prior to the effective date of this
4amendatory Act of the 99th General Assembly, shall be increased
5each year, commencing with the first levy year beginning after
6the date of the referendum, by the lesser of 5% or the
7percentage increase in the Consumer Price Index during the
812-month calendar year preceding the levy year if the optional
9language concerning the annual increase is included in the
10question submitted to the electors of the taxing district.
11Referenda under this Section shall be conducted at a regularly
12scheduled election in accordance with the Election Code. The
13governing body of the taxing district shall certify the
14question to the proper election authorities who shall submit
15the question to the electors of the taxing district in
16substantially the following form:
17    "Shall the debt service extension base under the Property
18    Tax Extension Limitation Law for ... (taxing district name)
19    ... for payment of principal and interest on limited bonds
20    be .... ((established at $ ....) . (or) (increased from $
21    .... to $ ....)) .. for the ..... levy year and all
22    subsequent levy years (optional language: , such debt
23    service extension base to be increased each year by the
24    lesser of 5% or the percentage increase in the Consumer
25    Price Index during the 12-month calendar year preceding the
26    levy year)?"

 

 

09900SB1919ham002- 42 -LRB099 11078 HLH 52212 a

1    Votes on the question shall be recorded as "Yes" or "No".
2    If a majority of voters voting on the issue approves the
3establishment of or increase in the debt service extension
4base, the establishment of or increase in the debt service
5extension base shall be applicable for the levy years
6specified.
7(Source: P.A. 96-1202, eff. 7-22-10.)
 
8    (35 ILCS 200/18-213)
9    Sec. 18-213. Referenda on applicability of the Property Tax
10Extension Limitation Law.
11    (a) The provisions of this Section do not apply to a taxing
12district subject to this Law because a majority of its 1990
13equalized assessed value is in a county or counties contiguous
14to a county of 3,000,000 or more inhabitants, or because a
15majority of its 1994 equalized assessed value is in an affected
16county and the taxing district was not subject to this Law
17before the 1995 levy year.
18    (b) Prior to taxable year 2016, the The county board of a
19county that is not subject to this Law may, by ordinance or
20resolution, submit to the voters of the county the question of
21whether to make all non-home rule taxing districts that have
22all or a portion of their equalized assessed valuation situated
23in the county subject to this Law in the manner set forth in
24this Section.
25    For purposes of this Section only:

 

 

09900SB1919ham002- 43 -LRB099 11078 HLH 52212 a

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

 

 

09900SB1919ham002- 44 -LRB099 11078 HLH 52212 a

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

 

 

09900SB1919ham002- 45 -LRB099 11078 HLH 52212 a

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

 

 

09900SB1919ham002- 46 -LRB099 11078 HLH 52212 a

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

 

 

09900SB1919ham002- 47 -LRB099 11078 HLH 52212 a

1clerks of all of the counties in which a portion of the
2equalized assessed valuation of the taxing district is located
3that, beginning January 1, 1997, the taxing district is subject
4to this Law.
5    (g) Referenda held under this Section shall be conducted in
6accordance with the Election Code.
7(Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
 
8    (35 ILCS 200/18-214)
9    Sec. 18-214. Referenda on removal of the applicability of
10the Property Tax Extension Limitation Law to non-home rule
11taxing districts.
12    (a) The provisions of this Section do not apply to a taxing
13district that is subject to this Law because a majority of its
141990 equalized assessed value is in a county or counties
15contiguous to a county of 3,000,000 or more inhabitants, or
16because a majority of its 1994 equalized assessed value is in
17an affected county and the taxing district was not subject to
18this Law before the 1995 levy year.
19    (b) For purposes of this Section only:
20    "Taxing district" means any non-home rule taxing district
21that became subject to this Law under Section 18-213 of this
22Law.
23    "Equalized assessed valuation" means the equalized
24assessed valuation for a taxing district for the immediately
25preceding levy year.

 

 

09900SB1919ham002- 48 -LRB099 11078 HLH 52212 a

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

 

 

09900SB1919ham002- 49 -LRB099 11078 HLH 52212 a

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

 

 

09900SB1919ham002- 50 -LRB099 11078 HLH 52212 a

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

 

 

09900SB1919ham002- 51 -LRB099 11078 HLH 52212 a

1of the taxing district is located that, beginning on January 1
2of the year following the date of the last referendum, the
3taxing district is no longer subject to this Law.
4    (i) Notwithstanding any other provision of law, no
5referendum may be submitted under this Section for taxable year
62016 or thereafter.
7(Source: P.A. 89-718, eff. 3-7-97.)
 
8    (35 ILCS 200/18-242 new)
9    Sec. 18-242. Home rule. This Division 5 is a limitation,
10under subsection (g) of Section 6 of Article VII of the
11Illinois Constitution, on the power of home rule units to tax.
 
12    Section 90. The State Mandates Act is amended by adding
13Section 8.40 as follows:
 
14    (30 ILCS 805/8.40 new)
15    Sec. 8.40. Exempt mandate. Notwithstanding Sections 6 and 8
16of this Act, no reimbursement by the State is required for the
17implementation of any mandate created by this amendatory Act of
18the 99th General Assembly.
 
19    Section 95. No acceleration or delay. Where this Act makes
20changes in a statute that is represented in this Act by text
21that is not yet or no longer in effect (for example, a Section
22represented by multiple versions), the use of that text does

 

 

09900SB1919ham002- 52 -LRB099 11078 HLH 52212 a

1not accelerate or delay the taking effect of (i) the changes
2made by this Act or (ii) provisions derived from any other
3Public Act.
 
4    Section 99. Effective date. This Act takes effect upon
5becoming law.".