Illinois General Assembly - Full Text of HB5975
Illinois General Assembly

Previous General Assemblies

Full Text of HB5975  100th General Assembly




State of Illinois
2017 and 2018


Introduced , by Rep. Elizabeth Hernandez


35 ILCS 200/18-205
30 ILCS 805/8.42 new

    Amends the Property Tax Code. Repeals the increase in the limiting rate under the Property Tax Extension Limitation Law for Berwyn South School District Number 100 adopted by referendum at the election held on April 4, 2017, effective levy year 2018. Effective immediately.

LRB100 23947 HLH 43021 b






HB5975LRB100 23947 HLH 43021 b

1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Property Tax Code is amended by changing
5Section 18-205 as follows:
6    (35 ILCS 200/18-205)
7    Sec. 18-205. Referendum to increase the extension
8limitation.     (a) A taxing district is limited to an
9extension limitation of 5% or the percentage increase in the
10Consumer Price Index during the 12-month calendar year
11preceding the levy year, whichever is less. A taxing district
12may increase its extension limitation for one or more levy
13years if that taxing district holds a referendum before the
14levy date for the first levy year at which a majority of voters
15voting on the issue approves adoption of a higher extension
16limitation. Referenda shall be conducted at a regularly
17scheduled election in accordance with the Election Code. The
18question shall be presented in substantially the following
19manner for all elections held after March 21, 2006:
20        Shall the extension limitation under the Property Tax
21    Extension Limitation Law for (insert the legal name,
22    number, if any, and county or counties of the taxing
23    district and geographic or other common name by which a



HB5975- 2 -LRB100 23947 HLH 43021 b

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



HB5975- 3 -LRB100 23947 HLH 43021 b

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



HB5975- 4 -LRB100 23947 HLH 43021 b

1extension base of the taxing district at the time the
2submission of the question is initiated by the taxing district;
3and (iv) the difference between the percentage increase
4proposed in the question and the lesser of 5% or the percentage
5increase in the Consumer Price Index for the prior levy year
6(or an estimate of the percentage increase for the prior levy
7year if the increase is unavailable at the time the submission
8of the question is initiated by the taxing district); and
9dividing the result by the last known equalized assessed value
10of the taxing district at the time the submission of the
11question is initiated by the taxing district. This amendatory
12Act of the 97th General Assembly is intended to clarify the
13existing requirements of this Section, and shall not be
14construed to validate any prior non-compliant referendum
15language. Any notice required to be published in connection
16with the submission of the question shall also contain this
17supplemental information and shall not contain any other
18supplemental information. Any error, miscalculation, or
19inaccuracy in computing any amount set forth on the ballot or
20in the notice that is not deliberate shall not invalidate or
21affect the validity of any proposition approved. Notice of the
22referendum shall be published and posted as otherwise required
23by law, and the submission of the question shall be initiated
24as provided by law.
25    (b) Notwithstanding any provision of law to the contrary,
26the increase in the limiting rate under the Property Tax



HB5975- 5 -LRB100 23947 HLH 43021 b

1Extension Limitation Law for Berwyn South School District
2Number 100, Cook County, adopted by the electors by referendum
3at the election held on April 4, 2017 is repealed, effective
4levy year 2018. It is the intention of the General Assembly in
5enacting this subsection to return the limiting rate for levy
6year 2018 to the limiting rate that would have been in effect
7for levy year 2017, had the increase of the limiting rate for
8levy year 2017 not been adopted at the election held on April
94, 2017.
10(Source: P.A. 97-1087, eff. 8-24-12.)
11    Section 90. The State Mandates Act is amended by adding
12Section 8.42 as follows:
13    (30 ILCS 805/8.42 new)
14    Sec. 8.42. Exempt mandate. Notwithstanding Sections 6 and 8
15of this Act, no reimbursement by the State is required for the
16implementation of any mandate created by this amendatory Act of
17the 100th General Assembly.
18    Section 99. Effective date. This Act takes effect upon
19becoming law.