Full Text of HB4434 99th General Assembly
HB4434 99TH GENERAL ASSEMBLY |
| | 99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016 HB4434 Introduced , by Rep. Anthony DeLuca SYNOPSIS AS INTRODUCED: |
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65 ILCS 5/8-3-1 | from Ch. 24, par. 8-3-1 |
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Amends the Illinois Municipal Code. Provides that, if, in any levy year, a municipality fails to adopt a tax levy ordinance, then the county clerk shall automatically extend a rate for each fund for which the municipality levied a tax in the most recent levy year for which the municipality levied a tax for general purposes that is equal to the lesser of (1) the rate extended for that fund in the most recent levy year for which the municipality levied a tax for general purposes or (2) the maximum rate that would be permitted to be extended by law for that fund if a valid levy ordinance had been adopted for the current levy year. Effective immediately.
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| | FISCAL NOTE ACT MAY APPLY | | HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
| | A BILL FOR |
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| 1 | | AN ACT concerning local government.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Illinois Municipal Code is amended by | 5 | | changing Section 8-3-1 as follows:
| 6 | | (65 ILCS 5/8-3-1) (from Ch. 24, par. 8-3-1)
| 7 | | Sec. 8-3-1.
The corporate authorities may levy and collect | 8 | | taxes for
corporate purposes. They shall do this in the | 9 | | following manner:
| 10 | | On or before the last Tuesday in December in each year,
the | 11 | | corporate authorities shall ascertain the total amount of
| 12 | | appropriations legally made or budgeted for and any amount | 13 | | deemed
necessary to defray additional expenses and liabilities | 14 | | for all
corporate purposes to be provided for by the tax levy | 15 | | of that year.
Then, by an ordinance specifying in detail in the | 16 | | manner authorized for
the annual appropriation ordinance or | 17 | | budget of the municipality, the
purposes for which the | 18 | | appropriations, budgeting or such additional
amounts deemed | 19 | | necessary have been made and the amount assignable for
each | 20 | | purpose respectively, the corporate authorities shall levy | 21 | | upon all
property subject to taxation within the municipality | 22 | | as that property is
assessed and equalized for state and county | 23 | | purposes for the current
year.
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| 1 | | A certified copy of this ordinance shall be filed with the | 2 | | county
clerk of the proper county. He shall ascertain the rate | 3 | | per cent which,
upon the value of all property subject to | 4 | | taxation within the
municipality, as that property is assessed | 5 | | or equalized by the
Department of Revenue, will produce a net | 6 | | amount of not
less than the total amount so directed to be | 7 | | levied. The county clerk
shall extend this tax in a separate | 8 | | column upon the books of the
collector of state and county | 9 | | taxes within the municipality.
| 10 | | However, in ascertaining the rate per cent in | 11 | | municipalities having a
population of 500,000 or more, the | 12 | | county clerk shall not add to the
amount of the tax so levied | 13 | | for any purpose any amount to cover the loss
and cost of | 14 | | collecting the tax, except in the case of amounts levied for
| 15 | | the payment of bonded indebtedness, or interest thereon, and in | 16 | | the case
of amounts levied for the purposes of pension funds.
| 17 | | If, in any levy year, a municipality fails to adopt a tax | 18 | | levy ordinance, then the county clerk shall automatically | 19 | | extend a rate for each fund for which the municipality levied a | 20 | | tax in the most recent levy year for which the municipality | 21 | | levied a tax for general purposes that is equal to the lesser | 22 | | of (1) the rate extended for that fund in the most recent levy | 23 | | year for which the municipality levied a tax for general | 24 | | purposes or (2) the maximum rate that would be permitted to be | 25 | | extended by law for that fund if a valid levy ordinance had | 26 | | been adopted for the current levy year. |
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| 1 | | Where the corporate limits of a municipality lie partly in | 2 | | 2 or more
counties, the corporate authorities shall ascertain | 3 | | the total amount of
all taxable property lying within the | 4 | | corporate limits of that
municipality in each county, as the | 5 | | property is assessed or
equalized by the Department of Revenue | 6 | | for the current year, and
shall certify the amount of taxable | 7 | | property in each county within that
municipality under the seal | 8 | | of the municipality, to the county clerk of
the county where | 9 | | the seat of government of the municipality is situated.
That | 10 | | county clerk shall ascertain the rate per cent which, upon the
| 11 | | total valuation of all property subject to taxation within that
| 12 | | municipality, ascertained as provided in this Section, will | 13 | | produce a
net amount not less than the total amount directed to | 14 | | be levied. As soon
as that rate per cent is ascertained, that | 15 | | clerk shall certify the rate
per cent under his signature and | 16 | | seal of office to the county clerk of each
other county wherein | 17 | | a portion of that municipality is situated. A
county clerk to | 18 | | whom a rate per cent is certified shall extend the tax
in a | 19 | | separate column upon the books of the collector of state and | 20 | | county
taxes for his county against all property in his county | 21 | | within the
limits of that municipality.
| 22 | | But in municipalities with 500,000 or more inhabitants, the | 23 | | aggregate
amount of taxes so levied exclusive of the amount | 24 | | levied for the payment
of bonded indebtedness, or interest | 25 | | thereon, and exclusive of taxes
levied for the payment of | 26 | | judgments, for which a special tax is
authorized by law, and |
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| 1 | | exclusive of the amounts levied for the purposes
of pension | 2 | | funds, working cash fund, public library, municipal
| 3 | | tuberculosis sanitarium, the propagation and preservation of | 4 | | community
trees, and exclusive of taxes levied pursuant to | 5 | | Section 19 of the
Illinois Emergency Services and Disaster | 6 | | Agency Act of 1975 and for the
general assistance for needy | 7 | | persons lawfully resident therein, shall not
exceed the | 8 | | estimated amount of taxes to be levied for each year for the
| 9 | | purposes specified in Sections 8-2-2 through 8-2-5 and set | 10 | | forth in its
annual appropriation ordinance and in any | 11 | | supplemental appropriation
ordinance authorized by law for | 12 | | that year.
| 13 | | In municipalities with less than 500,000 inhabitants, the | 14 | | aggregate
amount of taxes so levied for any one year, exclusive | 15 | | of the amount
levied for the payment of bonded indebtedness, or | 16 | | interest thereon, and
exclusive of taxes levied pursuant to | 17 | | Section 13 of the Illinois Civil
Defense Act of 1951 and | 18 | | exclusive of taxes authorized by this Code or other
Acts which | 19 | | by their terms provide that those taxes shall be in addition to
| 20 | | taxes for general purposes authorized under this Section, shall | 21 | | not exceed
the rate of .25%, or the rate limit in effect on | 22 | | July 1, 1967, whichever is
greater, and on a permanent basis, | 23 | | upon the aggregate valuation of all
property within the | 24 | | municipality subject to taxation therein, as the
property is | 25 | | equalized or assessed by the Department of Revenue for the
| 26 | | current year. However, if the maximum rate of such municipality |
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| 1 | | for general
corporate purposes is less than .20% on July 1, | 2 | | 1967, the corporate
authorities may, without referendum, | 3 | | increase such maximum rate not to
exceed .25%; but such maximum | 4 | | rate shall not be raised by more than 1/2 of
such increase in | 5 | | any one year.
| 6 | | However, if the corporate authorities of a municipality | 7 | | with less
than 500,000 inhabitants desire to levy in any one | 8 | | year more than .25%,
or the rate limit in effect on July 1, | 9 | | 1967, whichever is greater, and
on a permanent basis, but not | 10 | | more than .4375% for general corporate
purposes, exclusive of | 11 | | the amount levied for the payment of bonded
indebtedness, or | 12 | | interest thereon, and exclusive of taxes authorized by
this | 13 | | Code or other Acts which by their terms provide that those | 14 | | taxes
shall be in addition to taxes for general purposes | 15 | | authorized under this
Section the corporate authorities, by | 16 | | ordinance, stating the per cent
so desired, may order a | 17 | | proposition for the additional amount to be
submitted to the | 18 | | electors of that municipality at any election. The clerk
shall | 19 | | certify the proposition to the proper election authority who | 20 | | shall
submit the question to the electors at such election. If | 21 | | a majority of the
votes cast on the proposition are in favor of | 22 | | the proposition, the
corporate authorities of that | 23 | | municipality may levy annually for general
corporate purposes, | 24 | | exclusive of the amount levied for the payment of
bonded | 25 | | indebtedness, or interest thereon, and exclusive of taxes | 26 | | authorized
by this Code or other Acts which by their terms |
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| 1 | | provide that those taxes
are in addition to taxes for general | 2 | | purposes authorized under this
Section a tax in excess of .25%, | 3 | | or the rate in effect on July 1, 1967,
whichever is greater, | 4 | | and on a permanent basis, but not exceeding the per
cent | 5 | | mentioned in the proposition.
| 6 | | Any municipality voting after August 1, 1969, to increase | 7 | | its rate
limitation for general corporate purposes under this | 8 | | Section shall
establish such increased rate limitation on an | 9 | | ongoing basis unless
otherwise changed by referendum.
| 10 | | In municipalities that are not home rule units, any funds | 11 | | on hand at the
end of the fiscal year, which funds are not | 12 | | pledged for or allocated to a
particular purpose, may by action | 13 | | of the corporate authorities be
transferred to the capital | 14 | | improvement fund and accumulated therein, but
the total amount | 15 | | accumulated in such fund may not exceed 3% of the
aggregate | 16 | | assessed valuation of all taxable property in the municipality.
| 17 | | (Source: P.A. 87-17.)
| 18 | | Section 99. Effective date. This Act takes effect upon | 19 | | becoming law.
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