Illinois General Assembly - Full Text of SB2819
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Full Text of SB2819  99th General Assembly




SB2819 EnrolledLRB099 19830 RPS 44229 b

1    AN ACT concerning public employee benefits.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Illinois Pension Code is amended by changing
5Section 9-169 as follows:
6    (40 ILCS 5/9-169)  (from Ch. 108 1/2, par. 9-169)
7    Sec. 9-169. Financing - Tax levy.
8    (a) The county board shall levy a tax annually upon all
9taxable property in the county at the rate that will produce a
10sum which, when added to the amounts deducted from the salaries
11of the employees or otherwise contributed by them is sufficient
12for the requirements of this Article.
13    For the years before 1962 the tax rate shall be as provided
14in "The 1925 Act". For the years 1962 and 1963 the tax rate
15shall be not more than .0200 per cent; for the years 1964 and
161965 the tax rate shall be not more than .0202 per cent; for
17the years 1966 and 1967 the tax rate shall be not more than
18.0207 per cent; for the year 1968 the tax rate shall be not
19more than .0220 per cent; for the year 1969 the tax rate shall
20be not more than .0233 per cent; for the year 1970 the tax rate
21shall be not more than .0255 per cent; for the year 1971 the
22tax rate shall be not more than .0268 per cent of the value, as
23equalized or assessed by the Department of Revenue upon all



SB2819 Enrolled- 2 -LRB099 19830 RPS 44229 b

1taxable property in the county. Beginning with the year 1972
2and for each year thereafter the county shall levy a tax
3annually at a rate on the dollar of the value, as equalized or
4assessed by the Department of Revenue of all taxable property
5within the county that will produce, when extended, not to
6exceed an amount equal to the total amount of contributions
7made by the employees to the fund in the calendar year 2 years
8prior to the year for which the annual applicable tax is levied
9multiplied by .8 for the years 1972 through 1976; by .8 for the
10year 1977; by .87 for the year 1978; by .94 for the year 1979;
11by 1.02 for the year 1980 and by 1.10 for the year 1981 and by
121.18 for the year 1982 and by 1.36 for the year 1983 and by 1.54
13for the year 1984 and for each year thereafter.
14    This tax shall be levied and collected in like manner with
15the general taxes of the county, and shall be in addition to
16all other taxes which the county is authorized to levy upon the
17aggregate valuation of all taxable property within the county
18and shall be exclusive of and in addition to the amount of tax
19the county is authorized to levy for general purposes under any
20laws which may limit the amount of tax which the county may
21levy for general purposes. The county clerk, in reducing tax
22levies under any Act concerning the levy and extension of
23taxes, shall not consider this tax as a part of the general tax
24levy for county purposes, and shall not include it within any
25limitation of the per cent of the assessed valuation upon which
26taxes are required to be extended for the county. It is lawful



SB2819 Enrolled- 3 -LRB099 19830 RPS 44229 b

1to extend this tax in addition to the general county rate fixed
2by statute, without being authorized as additional by a vote of
3the people of the county.
4    Revenues derived from this tax shall be paid to the
5treasurer of the county and held by him for the benefit of the
7    If the payments on account of taxes are insufficient during
8any year to meet the requirements of this Article, the county
9may issue tax anticipation warrants against the current tax
11    (b) By January 10, annually, the board shall notify the
12county board of the requirement of this Article that this tax
13shall be levied. The board shall make an annual determination
14of the required county contributions, and shall certify the
15results thereof to the county board.
16    (c) The various sums to be contributed by the county board
17and allocated for the purposes of this Article and any interest
18to be contributed by the county shall be taken from the revenue
19derived from this tax and no money of the county derived from
20any source other than the levy and collection of this tax or
21the sale of tax anticipation warrants, except state or federal
22funds contributed for annuity and benefit purposes for
23employees of a county department of public aid under "The
24Illinois Public Aid Code", approved April 11, 1967, as now or
25hereafter amended, may be used to provide revenue for the fund.
26    If it is not possible or practicable for the county to make



SB2819 Enrolled- 4 -LRB099 19830 RPS 44229 b

1contributions for age and service annuity and widow's annuity
2concurrently with the employee contributions made for such
3purposes, such county shall make such contributions as soon as
4possible and practicable thereafter with interest thereon at
5the effective rate until the time it shall be made.
6    Notwithstanding any provision of this subsection (c) to the
7contrary, the county may make additional contributions from
8additional sources to cover administrative expenses,
9disability benefits, group health benefits, and other annuity
11    (d) With respect to employees whose wages are funded as
12participants under the Comprehensive Employment and Training
13Act of 1973, as amended (P.L. 93-203, 87 Stat. 839, P.L.
1493-567, 88 Stat. 1845), hereinafter referred to as CETA,
15subsequent to October 1, 1978, and in instances where the board
16has elected to establish a manpower program reserve, the board
17shall compute the amounts necessary to be credited to the
18manpower program reserves established and maintained as herein
19provided, and shall make a periodic determination of the amount
20of required contributions from the County to the reserve to be
21reimbursed by the federal government in accordance with rules
22and regulations established by the Secretary of the United
23States Department of Labor or his designee, and certify the
24results thereof to the County Board. Any such amounts shall
25become a credit to the County and will be used to reduce the
26amount which the County would otherwise contribute during



SB2819 Enrolled- 5 -LRB099 19830 RPS 44229 b

1succeeding years for all employees.
2    (e) In lieu of establishing a manpower program reserve with
3respect to employees whose wages are funded as participants
4under the Comprehensive Employment and Training Act of 1973, as
5authorized by subsection (d), the board may elect to establish
6a special County contribution rate for all such employees. If
7this option is elected, the County shall contribute to the Fund
8from federal funds provided under the Comprehensive Employment
9and Training Act program at the special rate so established and
10such contributions shall become a credit to the County and be
11used to reduce the amount which the County would otherwise
12contribute during succeeding years for all employees.
13(Source: P.A. 95-369, eff. 8-23-07.)
14    Section 99. Effective date. This Act takes effect upon
15becoming law.