HB0336 100TH GENERAL ASSEMBLY

  
  

 


 
100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB0336

 

Introduced , by Rep. David McSweeney

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/18-185
35 ILCS 200/18-205
35 ILCS 200/18-212
35 ILCS 200/18-213
35 ILCS 200/18-214
30 ILCS 805/8.41 new

    Amends the Property Tax Code. Provides that, beginning with the 2017 levy year, the Property Tax Extension Limitation Law applies to all non-home rule taxing districts. Provides that, beginning with the 2017 levy year, the extension limitation under the Property Tax Extension Limitation Law is 0% or the rate of increase approved by the voters. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.


LRB100 04325 HLH 14331 b

FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB0336LRB100 04325 HLH 14331 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4Section 5. The Property Tax Code is amended by changing
5Sections 18-185, 18-205, 18-212, 18-213, and 18-214 as follows:
 
6    (35 ILCS 200/18-185)
7    (Text of Section before 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 2017, 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 2017, 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

 

 

HB0336- 2 -LRB100 04325 HLH 14331 b

1more inhabitants.
2    "Taxing district" has the same meaning provided in Section
31-150, except as otherwise provided in this Section. For the
41991 through 1994 levy years only, "taxing district" includes
5only each non-home rule taxing district having the majority of
6its 1990 equalized assessed value within any county or counties
7contiguous to a county with 3,000,000 or more inhabitants.
8Beginning with the 1995 levy year and through the 2016 levy
9year, "taxing district" includes only each non-home rule taxing
10district subject to this Law before the 1995 levy year and each
11non-home rule taxing district not subject to this Law before
12the 1995 levy year having the majority of its 1994 equalized
13assessed value in an affected county or counties. Beginning
14with the levy year in which this Law becomes applicable to a
15taxing district as provided in Section 18-213, "taxing
16district" also includes those taxing districts made subject to
17this Law as provided in Section 18-213. Beginning with the 2017
18levy year, "taxing district" has the same meaning provided in
19Section 1-150, but does not include home rule units.
20    "Aggregate extension" for taxing districts to which this
21Law applied before the 1995 levy year means the annual
22corporate extension for the taxing district and those special
23purpose extensions that are made annually for the taxing
24district, excluding special purpose extensions: (a) made for
25the taxing district to pay interest or principal on general
26obligation bonds that were approved by referendum; (b) made for

 

 

HB0336- 3 -LRB100 04325 HLH 14331 b

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

 

 

HB0336- 4 -LRB100 04325 HLH 14331 b

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

 

 

HB0336- 5 -LRB100 04325 HLH 14331 b

1responsibilities of a road district abolished under the
2provisions of Section 6-133 of the Illinois Highway Code.
3    "Aggregate extension" for the taxing districts to which
4this Law did not apply before the 1995 levy year (except taxing
5districts subject to this Law in accordance with Section 18-213
6or this amendatory Act of the 100th General Assembly) means the
7annual corporate extension for the taxing district and those
8special purpose extensions that are made annually for the
9taxing district, excluding special purpose extensions: (a)
10made for the taxing district to pay interest or principal on
11general obligation bonds that were approved by referendum; (b)
12made for any taxing district to pay interest or principal on
13general obligation bonds issued before March 1, 1995; (c) made
14for any taxing district to pay interest or principal on bonds
15issued to refund or continue to refund those bonds issued
16before March 1, 1995; (d) made for any taxing district to pay
17interest or principal on bonds issued to refund or continue to
18refund bonds issued after March 1, 1995 that were approved by
19referendum; (e) made for any taxing district to pay interest or
20principal on revenue bonds issued before March 1, 1995 for
21payment of which a property tax levy or the full faith and
22credit of the unit of local government is pledged; however, a
23tax for the payment of interest or principal on those bonds
24shall be made only after the governing body of the unit of
25local government finds that all other sources for payment are
26insufficient to make those payments; (f) made for payments

 

 

HB0336- 6 -LRB100 04325 HLH 14331 b

1under a building commission lease when the lease payments are
2for the retirement of bonds issued by the commission before
3March 1, 1995 to pay for the building project; (g) made for
4payments due under installment contracts entered into before
5March 1, 1995; (h) made for payments of principal and interest
6on bonds issued under the Metropolitan Water Reclamation
7District Act to finance construction projects initiated before
8October 1, 1991; (h-4) made for stormwater management purposes
9by the Metropolitan Water Reclamation District of Greater
10Chicago under Section 12 of the Metropolitan Water Reclamation
11District Act; (i) made for payments of principal and interest
12on limited bonds, as defined in Section 3 of the Local
13Government Debt Reform Act, in an amount not to exceed the debt
14service extension base less the amount in items (b), (c), and
15(e) of this definition for non-referendum obligations, except
16obligations initially issued pursuant to referendum and bonds
17described in subsection (h) of this definition; (j) made for
18payments of principal and interest on bonds issued under
19Section 15 of the Local Government Debt Reform Act; (k) made
20for payments of principal and interest on bonds authorized by
21Public Act 88-503 and issued under Section 20a of the Chicago
22Park District Act for aquarium or museum projects; (l) made for
23payments of principal and interest on bonds authorized by
24Public Act 87-1191 or 93-601 and (i) issued pursuant to Section
2521.2 of the Cook County Forest Preserve District Act, (ii)
26issued under Section 42 of the Cook County Forest Preserve

 

 

HB0336- 7 -LRB100 04325 HLH 14331 b

1District Act for zoological park projects, or (iii) issued
2under Section 44.1 of the Cook County Forest Preserve District
3Act for botanical gardens projects; (m) made pursuant to
4Section 34-53.5 of the School Code, whether levied annually or
5not; (n) made to fund expenses of providing joint recreational
6programs for persons with disabilities under Section 5-8 of the
7Park District Code or Section 11-95-14 of the Illinois
8Municipal Code; (o) made by the Chicago Park District for
9recreational programs for persons with disabilities under
10subsection (c) of Section 7.06 of the Chicago Park District
11Act; (p) made for contributions to a firefighter's pension fund
12created under Article 4 of the Illinois Pension Code, to the
13extent of the amount certified under item (5) of Section 4-134
14of the Illinois Pension Code; and (q) made by Ford Heights
15School District 169 under Section 17-9.02 of the School Code.
16    "Aggregate extension" for all taxing districts to which
17this Law applies in accordance with Section 18-213, except for
18those taxing districts subject to paragraph (2) of subsection
19(e) of Section 18-213, means the annual corporate extension for
20the taxing district and those special purpose extensions that
21are made annually for the taxing district, excluding special
22purpose extensions: (a) made for the taxing district to pay
23interest or principal on general obligation bonds that were
24approved by referendum; (b) made for any taxing district to pay
25interest or principal on general obligation bonds issued before
26the date on which the referendum making this Law applicable to

 

 

HB0336- 8 -LRB100 04325 HLH 14331 b

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

 

 

HB0336- 9 -LRB100 04325 HLH 14331 b

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

 

 

HB0336- 10 -LRB100 04325 HLH 14331 b

1(e) of Section 18-213 or this amendatory Act of the 100th
2General Assembly means the annual corporate extension for the
3taxing district and those special purpose extensions that are
4made 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 effective date of this amendatory Act of 1997; (c) made for
10any taxing district to pay interest or principal on bonds
11issued to refund or continue to refund those bonds issued
12before the effective date of this amendatory Act of 1997; (d)
13made for any taxing district to pay interest or principal on
14bonds issued to refund or continue to refund bonds issued after
15the effective date of this amendatory Act of 1997 if the bonds
16were approved by referendum after the effective date of this
17amendatory Act of 1997; (e) made for any taxing district to pay
18interest or principal on revenue bonds issued before the
19effective date of this amendatory Act of 1997 for payment of
20which a property tax levy or the full faith and credit of the
21unit of local government is pledged; however, a tax for the
22payment of interest or principal on those bonds shall be made
23only after the governing body of the unit of local government
24finds that all other sources for payment are insufficient to
25make those payments; (f) made for payments under a building
26commission lease when the lease payments are for the retirement

 

 

HB0336- 11 -LRB100 04325 HLH 14331 b

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

 

 

HB0336- 12 -LRB100 04325 HLH 14331 b

1portion of the extension for a taxing district for the 1994
2levy year, or for those taxing districts subject to this Law in
3accordance with Section 18-213, except for those subject to
4paragraph (2) of subsection (e) of Section 18-213, for the levy
5year in which the referendum making this Law applicable to the
6taxing district is held, or for those taxing districts subject
7to this Law in accordance with paragraph (2) of subsection (e)
8of Section 18-213 for the 1996 levy year, constituting an
9extension for payment of principal and interest on bonds issued
10by the taxing district without referendum, but not including
11excluded non-referendum bonds. For park districts (i) that were
12first subject to this Law in 1991 or 1995 and (ii) whose
13extension for the 1994 levy year for the payment of principal
14and interest on bonds issued by the park district without
15referendum (but not including excluded non-referendum bonds)
16was less than 51% of the amount for the 1991 levy year
17constituting an extension for payment of principal and interest
18on bonds issued by the park district without referendum (but
19not including excluded non-referendum bonds), "debt service
20extension base" means an amount equal to that portion of the
21extension for the 1991 levy year constituting an extension for
22payment of principal and interest on bonds issued by the park
23district without referendum (but not including excluded
24non-referendum bonds). A debt service extension base
25established or increased at any time pursuant to any provision
26of this Law, except Section 18-212, shall be increased each

 

 

HB0336- 13 -LRB100 04325 HLH 14331 b

1year commencing with the later of (i) the 2009 levy year or
2(ii) the first levy year in which this Law becomes applicable
3to the taxing district, by (A) for levy years prior to the 2017
4levy year, the lesser of 5% or the percentage increase in the
5Consumer Price Index during the 12-month calendar year
6preceding the levy year or (B) beginning with the 2017 levy
7year, 0%. The debt service extension base may be established or
8increased as provided under Section 18-212. "Excluded
9non-referendum bonds" means (i) bonds authorized by Public Act
1088-503 and issued under Section 20a of the Chicago Park
11District Act for aquarium and museum projects; (ii) bonds
12issued under Section 15 of the Local Government Debt Reform
13Act; or (iii) refunding obligations issued to refund or to
14continue to refund obligations initially issued pursuant to
15referendum.
16    "Special purpose extensions" include, but are not limited
17to, extensions for levies made on an annual basis for
18unemployment and workers' compensation, self-insurance,
19contributions to pension plans, and extensions made pursuant to
20Section 6-601 of the Illinois Highway Code for a road
21district's permanent road fund whether levied annually or not.
22The extension for a special service area is not included in the
23aggregate extension.
24    "Aggregate extension base" means the taxing district's
25last preceding aggregate extension as adjusted under Sections
2618-135, 18-215, and 18-230. An adjustment under Section 18-135

 

 

HB0336- 14 -LRB100 04325 HLH 14331 b

1shall be made for the 2007 levy year and all subsequent levy
2years whenever one or more counties within which a taxing
3district is located (i) used estimated valuations or rates when
4extending taxes in the taxing district for the last preceding
5levy year that resulted in the over or under extension of
6taxes, or (ii) increased or decreased the tax extension for the
7last preceding levy year as required by Section 18-135(c).
8Whenever an adjustment is required under Section 18-135, the
9aggregate extension base of the taxing district shall be equal
10to the amount that the aggregate extension of the taxing
11district would have been for the last preceding levy year if
12either or both (i) actual, rather than estimated, valuations or
13rates had been used to calculate the extension of taxes for the
14last levy year, or (ii) the tax extension for the last
15preceding levy year had not been adjusted as required by
16subsection (c) of Section 18-135.
17    Notwithstanding any other provision of law, for levy year
182012, the aggregate extension base for West Northfield School
19District No. 31 in Cook County shall be $12,654,592.
20    "Levy year" has the same meaning as "year" under Section
211-155.
22    "New property" means (i) the assessed value, after final
23board of review or board of appeals action, of new improvements
24or additions to existing improvements on any parcel of real
25property that increase the assessed value of that real property
26during the levy year multiplied by the equalization factor

 

 

HB0336- 15 -LRB100 04325 HLH 14331 b

1issued by the Department under Section 17-30, (ii) the assessed
2value, after final board of review or board of appeals action,
3of real property not exempt from real estate taxation, which
4real property was exempt from real estate taxation for any
5portion of the immediately preceding levy year, multiplied by
6the equalization factor issued by the Department under Section
717-30, including the assessed value, upon final stabilization
8of occupancy after new construction is complete, of any real
9property located within the boundaries of an otherwise or
10previously exempt military reservation that is intended for
11residential use and owned by or leased to a private corporation
12or other entity, (iii) in counties that classify in accordance
13with Section 4 of Article IX of the Illinois Constitution, an
14incentive property's additional assessed value resulting from
15a scheduled increase in the level of assessment as applied to
16the first year final board of review market value, and (iv) any
17increase in assessed value due to oil or gas production from an
18oil or gas well required to be permitted under the Hydraulic
19Fracturing Regulatory Act that was not produced in or accounted
20for during the previous levy year. In addition, the county
21clerk in a county containing a population of 3,000,000 or more
22shall include in the 1997 recovered tax increment value for any
23school district, any recovered tax increment value that was
24applicable to the 1995 tax year calculations.
25    "Qualified airport authority" means an airport authority
26organized under the Airport Authorities Act and located in a

 

 

HB0336- 16 -LRB100 04325 HLH 14331 b

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

 

 

HB0336- 17 -LRB100 04325 HLH 14331 b

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

 

 

HB0336- 18 -LRB100 04325 HLH 14331 b

1aggregate extension in any of the last 3 preceding levy years
2shall be used for the purpose of computing the limiting rate.
3The denominator shall not include new property or the recovered
4tax increment value. If a new rate, a rate decrease, or a
5limiting rate increase has been approved at an election held
6after March 21, 2006, then (i) the otherwise applicable
7limiting rate shall be increased by the amount of the new rate
8or shall be reduced by the amount of the rate decrease, as the
9case may be, or (ii) in the case of a limiting rate increase,
10the limiting rate shall be equal to the rate set forth in the
11proposition approved by the voters for each of the years
12specified in the proposition, after which the limiting rate of
13the taxing district shall be calculated as otherwise provided.
14In the case of a taxing district that obtained referendum
15approval for an increased limiting rate on March 20, 2012, the
16limiting rate for tax year 2012 shall be the rate that
17generates the approximate total amount of taxes extendable for
18that tax year, as set forth in the proposition approved by the
19voters; this rate shall be the final rate applied by the county
20clerk for the aggregate of all capped funds of the district for
21tax year 2012.
22(Source: P.A. 98-6, eff. 3-29-13; 98-23, eff. 6-17-13; 99-143,
23eff. 7-27-15.)
 
24    (Text of Section after amendment by P.A. 99-521)
25    Sec. 18-185. Short title; definitions. This Division 5 may

 

 

HB0336- 19 -LRB100 04325 HLH 14331 b

1be cited as the Property Tax Extension Limitation Law. As used
2in this Division 5:
3    "Consumer Price Index" means the Consumer Price Index for
4All Urban Consumers for all items published by the United
5States Department of Labor.
6    "Extension limitation", for levy years prior to 2017, means
7(a) the lesser of 5% or the percentage increase in the Consumer
8Price Index during the 12-month calendar year preceding the
9levy year or (b) the rate of increase approved by voters under
10Section 18-205.
11    "Extension limitation", beginning in levy year 2017, means
120% or the rate of increase approved by the voters under Section
1318-205.
14    "Affected county" means a county of 3,000,000 or more
15inhabitants or a county contiguous to a county of 3,000,000 or
16more inhabitants.
17    "Taxing district" has the same meaning provided in Section
181-150, except as otherwise provided in this Section. For the
191991 through 1994 levy years only, "taxing district" includes
20only each non-home rule taxing district having the majority of
21its 1990 equalized assessed value within any county or counties
22contiguous to a county with 3,000,000 or more inhabitants.
23Beginning with the 1995 levy year and through the 2016 levy
24year, "taxing district" includes only each non-home rule taxing
25district subject to this Law before the 1995 levy year and each
26non-home rule taxing district not subject to this Law before

 

 

HB0336- 20 -LRB100 04325 HLH 14331 b

1the 1995 levy year having the majority of its 1994 equalized
2assessed value in an affected county or counties. Beginning
3with the levy year in which this Law becomes applicable to a
4taxing district as provided in Section 18-213, "taxing
5district" also includes those taxing districts made subject to
6this Law as provided in Section 18-213. Beginning with the 2017
7levy year, "taxing district" has the same meaning provided in
8Section 1-150, but does not include home rule units.
9    "Aggregate extension" for taxing districts to which this
10Law applied before the 1995 levy year means the annual
11corporate extension for the taxing district and those special
12purpose extensions that are made annually for the taxing
13district, excluding special purpose extensions: (a) made for
14the taxing district to pay interest or principal on general
15obligation bonds that were approved by referendum; (b) made for
16any taxing district to pay interest or principal on general
17obligation bonds issued before October 1, 1991; (c) made for
18any taxing district to pay interest or principal on bonds
19issued to refund or continue to refund those bonds issued
20before October 1, 1991; (d) made for any taxing district to pay
21interest or principal on bonds issued to refund or continue to
22refund bonds issued after October 1, 1991 that were approved by
23referendum; (e) made for any taxing district to pay interest or
24principal on revenue bonds issued before October 1, 1991 for
25payment of which a property tax levy or the full faith and
26credit of the unit of local government is pledged; however, a

 

 

HB0336- 21 -LRB100 04325 HLH 14331 b

1tax for the payment of interest or principal on those bonds
2shall be made only after the governing body of the unit of
3local government finds that all other sources for payment are
4insufficient to make those payments; (f) made for payments
5under a building commission lease when the lease payments are
6for the retirement of bonds issued by the commission before
7October 1, 1991, to pay for the building project; (g) made for
8payments due under installment contracts entered into before
9October 1, 1991; (h) made for payments of principal and
10interest on bonds issued under the Metropolitan Water
11Reclamation District Act to finance construction projects
12initiated before October 1, 1991; (i) made for payments of
13principal and interest on limited bonds, as defined in Section
143 of the Local Government Debt Reform Act, in an amount not to
15exceed the debt service extension base less the amount in items
16(b), (c), (e), and (h) of this definition for non-referendum
17obligations, except obligations initially issued pursuant to
18referendum; (j) made for payments of principal and interest on
19bonds issued under Section 15 of the Local Government Debt
20Reform Act; (k) made by a school district that participates in
21the Special Education District of Lake County, created by
22special education joint agreement under Section 10-22.31 of the
23School Code, for payment of the school district's share of the
24amounts required to be contributed by the Special Education
25District of Lake County to the Illinois Municipal Retirement
26Fund under Article 7 of the Illinois Pension Code; the amount

 

 

HB0336- 22 -LRB100 04325 HLH 14331 b

1of any extension under this item (k) shall be certified by the
2school district to the county clerk; (l) made to fund expenses
3of providing joint recreational programs for persons with
4disabilities under Section 5-8 of the Park District Code or
5Section 11-95-14 of the Illinois Municipal Code; (m) made for
6temporary relocation loan repayment purposes pursuant to
7Sections 2-3.77 and 17-2.2d of the School Code; (n) made for
8payment of principal and interest on any bonds issued under the
9authority of Section 17-2.2d of the School Code; (o) made for
10contributions to a firefighter's pension fund created under
11Article 4 of the Illinois Pension Code, to the extent of the
12amount certified under item (5) of Section 4-134 of the
13Illinois Pension Code; and (p) made for road purposes in the
14first year after a township assumes the rights, powers, duties,
15assets, property, liabilities, obligations, and
16responsibilities of a road district abolished under the
17provisions of Section 6-133 of the Illinois Highway Code.
18    "Aggregate extension" for the taxing districts to which
19this Law did not apply before the 1995 levy year (except taxing
20districts subject to this Law in accordance with Section 18-213
21or this amendatory Act of the 100th General Assembly) means the
22annual corporate extension for the taxing district and those
23special purpose extensions that are made annually for the
24taxing district, excluding special purpose extensions: (a)
25made for the taxing district to pay interest or principal on
26general obligation bonds that were approved by referendum; (b)

 

 

HB0336- 23 -LRB100 04325 HLH 14331 b

1made for any taxing district to pay interest or principal on
2general obligation bonds issued before March 1, 1995; (c) made
3for any taxing district to pay interest or principal on bonds
4issued to refund or continue to refund those bonds issued
5before March 1, 1995; (d) made for any taxing district to pay
6interest or principal on bonds issued to refund or continue to
7refund bonds issued after March 1, 1995 that were approved by
8referendum; (e) made for any taxing district to pay interest or
9principal on revenue bonds issued before March 1, 1995 for
10payment of which a property tax levy or the full faith and
11credit of the unit of local government is pledged; however, a
12tax for the payment of interest or principal on those bonds
13shall be made only after the governing body of the unit of
14local government finds that all other sources for payment are
15insufficient to make those payments; (f) made for payments
16under a building commission lease when the lease payments are
17for the retirement of bonds issued by the commission before
18March 1, 1995 to pay for the building project; (g) made for
19payments due under installment contracts entered into before
20March 1, 1995; (h) made for payments of principal and interest
21on bonds issued under the Metropolitan Water Reclamation
22District Act to finance construction projects initiated before
23October 1, 1991; (h-4) made for stormwater management purposes
24by the Metropolitan Water Reclamation District of Greater
25Chicago under Section 12 of the Metropolitan Water Reclamation
26District Act; (i) made for payments of principal and interest

 

 

HB0336- 24 -LRB100 04325 HLH 14331 b

1on limited bonds, as defined in Section 3 of the Local
2Government Debt Reform Act, in an amount not to exceed the debt
3service extension base less the amount in items (b), (c), and
4(e) of this definition for non-referendum obligations, except
5obligations initially issued pursuant to referendum and bonds
6described in subsection (h) of this definition; (j) made for
7payments of principal and interest on bonds issued under
8Section 15 of the Local Government Debt Reform Act; (k) made
9for payments of principal and interest on bonds authorized by
10Public Act 88-503 and issued under Section 20a of the Chicago
11Park District Act for aquarium or museum projects; (l) made for
12payments of principal and interest on bonds authorized by
13Public Act 87-1191 or 93-601 and (i) issued pursuant to Section
1421.2 of the Cook County Forest Preserve District Act, (ii)
15issued under Section 42 of the Cook County Forest Preserve
16District Act for zoological park projects, or (iii) issued
17under Section 44.1 of the Cook County Forest Preserve District
18Act for botanical gardens projects; (m) made pursuant to
19Section 34-53.5 of the School Code, whether levied annually or
20not; (n) made to fund expenses of providing joint recreational
21programs for persons with disabilities under Section 5-8 of the
22Park District Code or Section 11-95-14 of the Illinois
23Municipal Code; (o) made by the Chicago Park District for
24recreational programs for persons with disabilities under
25subsection (c) of Section 7.06 of the Chicago Park District
26Act; (p) made for contributions to a firefighter's pension fund

 

 

HB0336- 25 -LRB100 04325 HLH 14331 b

1created under Article 4 of the Illinois Pension Code, to the
2extent of the amount certified under item (5) of Section 4-134
3of the Illinois Pension Code; (q) made by Ford Heights School
4District 169 under Section 17-9.02 of the School Code; and (r)
5made for the purpose of making employer contributions to the
6Public School Teachers' Pension and Retirement Fund of Chicago
7under Section 34-53 of the School Code.
8    "Aggregate extension" for all taxing districts to which
9this Law applies in accordance with Section 18-213, except for
10those taxing districts subject to paragraph (2) of subsection
11(e) of Section 18-213, means the annual corporate extension for
12the taxing district and those special purpose extensions that
13are made 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 date on which the referendum making this Law applicable to
19the taxing district is held; (c) made for any taxing district
20to pay interest or principal on bonds issued to refund or
21continue to refund those bonds issued before the date on which
22the referendum making this Law applicable to the taxing
23district is held; (d) made for any taxing district to pay
24interest or principal on bonds issued to refund or continue to
25refund bonds issued after the date on which the referendum
26making this Law applicable to the taxing district is held if

 

 

HB0336- 26 -LRB100 04325 HLH 14331 b

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

 

 

HB0336- 27 -LRB100 04325 HLH 14331 b

1for a qualified airport authority to pay interest or principal
2on general obligation bonds issued for the purpose of paying
3obligations due under, or financing airport facilities
4required to be acquired, constructed, installed or equipped
5pursuant to, contracts entered into before March 1, 1996 (but
6not including any amendments to such a contract taking effect
7on or after that date); (k) made to fund expenses of providing
8joint recreational programs for persons with disabilities
9under Section 5-8 of the Park District Code or Section 11-95-14
10of the Illinois Municipal Code; (l) made for contributions to a
11firefighter's pension fund created under Article 4 of the
12Illinois Pension Code, to the extent of the amount certified
13under item (5) of Section 4-134 of the Illinois Pension Code;
14and (m) made for the taxing district to pay interest or
15principal on general obligation bonds issued pursuant to
16Section 19-3.10 of the School Code.
17    "Aggregate extension" for all taxing districts to which
18this Law applies in accordance with paragraph (2) of subsection
19(e) of Section 18-213 or this amendatory Act of the 100th
20General Assembly means the annual corporate extension for the
21taxing district and those special purpose extensions that are
22made 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

 

 

HB0336- 28 -LRB100 04325 HLH 14331 b

1the effective date of this amendatory Act of 1997; (c) made for
2any taxing district to pay interest or principal on bonds
3issued to refund or continue to refund those bonds issued
4before the effective date of this amendatory Act of 1997; (d)
5made for any taxing district to pay interest or principal on
6bonds issued to refund or continue to refund bonds issued after
7the effective date of this amendatory Act of 1997 if the bonds
8were approved by referendum after the effective date of this
9amendatory Act of 1997; (e) made for any taxing district to pay
10interest or principal on revenue bonds issued before the
11effective date of this amendatory Act of 1997 for payment of
12which a property tax levy or the full faith and credit of the
13unit of local government is pledged; however, a tax for the
14payment of interest or principal on those bonds shall be made
15only after the governing body of the unit of local government
16finds that all other sources for payment are insufficient to
17make those payments; (f) made for payments under a building
18commission lease when the lease payments are for the retirement
19of bonds issued by the commission before the effective date of
20this amendatory Act of 1997 to pay for the building project;
21(g) made for payments due under installment contracts entered
22into before the effective date of this amendatory Act of 1997;
23(h) made for payments of principal and interest on limited
24bonds, as defined in Section 3 of the Local Government Debt
25Reform Act, in an amount not to exceed the debt service
26extension base less the amount in items (b), (c), and (e) of

 

 

HB0336- 29 -LRB100 04325 HLH 14331 b

1this definition for non-referendum obligations, except
2obligations initially issued pursuant to referendum; (i) made
3for payments of principal and interest on bonds issued under
4Section 15 of the Local Government Debt Reform Act; (j) made
5for a qualified airport authority to pay interest or principal
6on general obligation bonds issued for the purpose of paying
7obligations due under, or financing airport facilities
8required to be acquired, constructed, installed or equipped
9pursuant to, contracts entered into before March 1, 1996 (but
10not including any amendments to such a contract taking effect
11on or after that date); (k) made to fund expenses of providing
12joint recreational programs for persons with disabilities
13under Section 5-8 of the Park District Code or Section 11-95-14
14of the Illinois Municipal Code; and (l) made for contributions
15to a firefighter's pension fund created under Article 4 of the
16Illinois Pension Code, to the extent of the amount certified
17under item (5) of Section 4-134 of the Illinois Pension Code.
18    "Debt service extension base" means an amount equal to that
19portion of the extension for a taxing district for the 1994
20levy year, or for those taxing districts subject to this Law in
21accordance with Section 18-213, except for those subject to
22paragraph (2) of subsection (e) of Section 18-213, for the levy
23year in which the referendum making this Law applicable to the
24taxing district is held, or for those taxing districts subject
25to this Law in accordance with paragraph (2) of subsection (e)
26of Section 18-213 for the 1996 levy year, constituting an

 

 

HB0336- 30 -LRB100 04325 HLH 14331 b

1extension for payment of principal and interest on bonds issued
2by the taxing district without referendum, but not including
3excluded non-referendum bonds. For park districts (i) that were
4first subject to this Law in 1991 or 1995 and (ii) whose
5extension for the 1994 levy year for the payment of principal
6and interest on bonds issued by the park district without
7referendum (but not including excluded non-referendum bonds)
8was less than 51% of the amount for the 1991 levy year
9constituting an extension for payment of principal and interest
10on bonds issued by the park district without referendum (but
11not including excluded non-referendum bonds), "debt service
12extension base" means an amount equal to that portion of the
13extension for the 1991 levy year constituting an extension for
14payment of principal and interest on bonds issued by the park
15district without referendum (but not including excluded
16non-referendum bonds). A debt service extension base
17established or increased at any time pursuant to any provision
18of this Law, except Section 18-212, shall be increased each
19year commencing with the later of (i) the 2009 levy year or
20(ii) the first levy year in which this Law becomes applicable
21to the taxing district, by (A) for levy years prior to the 2017
22levy year, the lesser of 5% or the percentage increase in the
23Consumer Price Index during the 12-month calendar year
24preceding the levy year or (B) beginning with the 2016 levy
25year, 0%. The debt service extension base may be established or
26increased as provided under Section 18-212. "Excluded

 

 

HB0336- 31 -LRB100 04325 HLH 14331 b

1non-referendum bonds" means (i) bonds authorized by Public Act
288-503 and issued under Section 20a of the Chicago Park
3District Act for aquarium and museum projects; (ii) bonds
4issued under Section 15 of the Local Government Debt Reform
5Act; or (iii) refunding obligations issued to refund or to
6continue to refund obligations initially issued pursuant to
7referendum.
8    "Special purpose extensions" include, but are not limited
9to, extensions for levies made on an annual basis for
10unemployment and workers' compensation, self-insurance,
11contributions to pension plans, and extensions made pursuant to
12Section 6-601 of the Illinois Highway Code for a road
13district's permanent road fund whether levied annually or not.
14The extension for a special service area is not included in the
15aggregate extension.
16    "Aggregate extension base" means the taxing district's
17last preceding aggregate extension as adjusted under Sections
1818-135, 18-215, and 18-230. An adjustment under Section 18-135
19shall be made for the 2007 levy year and all subsequent levy
20years whenever one or more counties within which a taxing
21district is located (i) used estimated valuations or rates when
22extending taxes in the taxing district for the last preceding
23levy year that resulted in the over or under extension of
24taxes, or (ii) increased or decreased the tax extension for the
25last preceding levy year as required by Section 18-135(c).
26Whenever an adjustment is required under Section 18-135, the

 

 

HB0336- 32 -LRB100 04325 HLH 14331 b

1aggregate extension base of the taxing district shall be equal
2to the amount that the aggregate extension of the taxing
3district would have been for the last preceding levy year if
4either or both (i) actual, rather than estimated, valuations or
5rates had been used to calculate the extension of taxes for the
6last levy year, or (ii) the tax extension for the last
7preceding levy year had not been adjusted as required by
8subsection (c) of Section 18-135.
9    Notwithstanding any other provision of law, for levy year
102012, the aggregate extension base for West Northfield School
11District No. 31 in Cook County shall be $12,654,592.
12    "Levy year" has the same meaning as "year" under Section
131-155.
14    "New property" means (i) the assessed value, after final
15board of review or board of appeals action, of new improvements
16or additions to existing improvements on any parcel of real
17property that increase the assessed value of that real property
18during the levy year multiplied by the equalization factor
19issued by the Department under Section 17-30, (ii) the assessed
20value, after final board of review or board of appeals action,
21of real property not exempt from real estate taxation, which
22real property was exempt from real estate taxation for any
23portion of the immediately preceding levy year, multiplied by
24the equalization factor issued by the Department under Section
2517-30, including the assessed value, upon final stabilization
26of occupancy after new construction is complete, of any real

 

 

HB0336- 33 -LRB100 04325 HLH 14331 b

1property located within the boundaries of an otherwise or
2previously exempt military reservation that is intended for
3residential use and owned by or leased to a private corporation
4or other entity, (iii) in counties that classify in accordance
5with Section 4 of Article IX of the Illinois Constitution, an
6incentive property's additional assessed value resulting from
7a scheduled increase in the level of assessment as applied to
8the first year final board of review market value, and (iv) any
9increase in assessed value due to oil or gas production from an
10oil or gas well required to be permitted under the Hydraulic
11Fracturing Regulatory Act that was not produced in or accounted
12for during the previous levy year. In addition, the county
13clerk in a county containing a population of 3,000,000 or more
14shall include in the 1997 recovered tax increment value for any
15school district, any recovered tax increment value that was
16applicable to the 1995 tax year calculations.
17    "Qualified airport authority" means an airport authority
18organized under the Airport Authorities Act and located in a
19county bordering on the State of Wisconsin and having a
20population in excess of 200,000 and not greater than 500,000.
21    "Recovered tax increment value" means, except as otherwise
22provided in this paragraph, the amount of the current year's
23equalized assessed value, in the first year after a
24municipality terminates the designation of an area as a
25redevelopment project area previously established under the
26Tax Increment Allocation Development Act in the Illinois

 

 

HB0336- 34 -LRB100 04325 HLH 14331 b

1Municipal Code, previously established under the Industrial
2Jobs Recovery Law in the Illinois Municipal Code, previously
3established under the Economic Development Project Area Tax
4Increment Act of 1995, or previously established under the
5Economic Development Area Tax Increment Allocation Act, of each
6taxable lot, block, tract, or parcel of real property in the
7redevelopment project area over and above the initial equalized
8assessed value of each property in the redevelopment project
9area. For the taxes which are extended for the 1997 levy year,
10the recovered tax increment value for a non-home rule taxing
11district that first became subject to this Law for the 1995
12levy year because a majority of its 1994 equalized assessed
13value was in an affected county or counties shall be increased
14if a municipality terminated the designation of an area in 1993
15as a redevelopment project area previously established under
16the Tax Increment Allocation Development Act in the Illinois
17Municipal Code, previously established under the Industrial
18Jobs Recovery Law in the Illinois Municipal Code, or previously
19established under the Economic Development Area Tax Increment
20Allocation Act, by an amount equal to the 1994 equalized
21assessed value of each taxable lot, block, tract, or parcel of
22real property in the redevelopment project area over and above
23the initial equalized assessed value of each property in the
24redevelopment project area. In the first year after a
25municipality removes a taxable lot, block, tract, or parcel of
26real property from a redevelopment project area established

 

 

HB0336- 35 -LRB100 04325 HLH 14331 b

1under the Tax Increment Allocation Development Act in the
2Illinois Municipal Code, the Industrial Jobs Recovery Law in
3the Illinois Municipal Code, or the Economic Development Area
4Tax Increment Allocation Act, "recovered tax increment value"
5means the amount of the current year's equalized assessed value
6of each taxable lot, block, tract, or parcel of real property
7removed from the redevelopment project area over and above the
8initial equalized assessed value of that real property before
9removal from the redevelopment project area.
10    Except as otherwise provided in this Section, "limiting
11rate" means a fraction the numerator of which is the last
12preceding aggregate extension base times an amount equal to one
13plus the extension limitation defined in this Section and the
14denominator of which is the current year's equalized assessed
15value of all real property in the territory under the
16jurisdiction of the taxing district during the prior levy year.
17For those taxing districts that reduced their aggregate
18extension for the last preceding levy year, the highest
19aggregate extension in any of the last 3 preceding levy years
20shall be used for the purpose of computing the limiting rate.
21The denominator shall not include new property or the recovered
22tax increment value. If a new rate, a rate decrease, or a
23limiting rate increase has been approved at an election held
24after March 21, 2006, then (i) the otherwise applicable
25limiting rate shall be increased by the amount of the new rate
26or shall be reduced by the amount of the rate decrease, as the

 

 

HB0336- 36 -LRB100 04325 HLH 14331 b

1case may be, or (ii) in the case of a limiting rate increase,
2the limiting rate shall be equal to the rate set forth in the
3proposition approved by the voters for each of the years
4specified in the proposition, after which the limiting rate of
5the taxing district shall be calculated as otherwise provided.
6In the case of a taxing district that obtained referendum
7approval for an increased limiting rate on March 20, 2012, the
8limiting rate for tax year 2012 shall be the rate that
9generates the approximate total amount of taxes extendable for
10that tax year, as set forth in the proposition approved by the
11voters; this rate shall be the final rate applied by the county
12clerk for the aggregate of all capped funds of the district for
13tax year 2012.
14(Source: P.A. 98-6, eff. 3-29-13; 98-23, eff. 6-17-13; 99-143,
15eff. 7-27-15; 99-521, eff. 6-1-17.)
 
16    (35 ILCS 200/18-205)
17    Sec. 18-205. Referendum to increase the extension
18limitation. A taxing district is limited to an extension
19limitation as defined in Section 18-185 of 5% or the percentage
20increase in the Consumer Price Index during the 12-month
21calendar year preceding the levy year, whichever is less. A
22taxing district may increase its extension limitation for one
23or more levy years if that taxing district holds a referendum
24before the levy date for the first levy year at which a
25majority of voters voting on the issue approves adoption of a

 

 

HB0336- 37 -LRB100 04325 HLH 14331 b

1higher extension limitation. Referenda shall be conducted at a
2regularly scheduled election in accordance with the Election
3Code. The question shall be presented in substantially the
4following manner for all elections held after March 21, 2006:
5        Shall the extension limitation under the Property Tax
6    Extension Limitation Law for (insert the legal name,
7    number, if any, and county or counties of the taxing
8    district and geographic or other common name by which a
9    school or community college district is known and referred
10    to), Illinois, be increased from (extension limitation
11    under Section 18-185) the lesser of 5% or the percentage
12    increase in the Consumer Price Index over the prior levy
13    year to (insert the percentage of the proposed increase)%
14    per year for (insert each levy year for which the increased
15    extension limitation will apply)?
16The votes must be recorded as "Yes" or "No".
17If a majority of voters voting on the issue approves the
18adoption of the increase, the increase shall be applicable for
19each levy year specified.
20    The ballot for any question submitted pursuant to this
21Section shall have printed thereon, but not as a part of the
22question submitted, only the following supplemental
23information (which shall be supplied to the election authority
24by the taxing district) in substantially the following form:
25        (1) For the (insert the first levy year for which the
26    increased extension limitation will be applicable) levy

 

 

HB0336- 38 -LRB100 04325 HLH 14331 b

1    year the approximate amount of the additional tax
2    extendable against property containing a single family
3    residence and having a fair market value at the time of the
4    referendum of $100,000 is estimated to be $....
5        (2) Based upon an average annual percentage increase
6    (or decrease) in the market value of such property of ...%
7    (insert percentage equal to the average annual percentage
8    increase or decrease for the prior 3 levy years, at the
9    time the submission of the question is initiated by the
10    taxing district, in the amount of (A) the equalized
11    assessed value of the taxable property in the taxing
12    district less (B) the new property included in the
13    equalized assessed value), the approximate amount of the
14    additional tax extendable against such property for the ...
15    levy year is estimated to be $... and for the ... levy year
16    is estimated to be $....
17    Paragraph (2) shall be included only if the increased
18extension limitation will be applicable for more than one year
19and shall list each levy year for which the increased extension
20limitation will be applicable. The additional tax shown for
21each levy year shall be the approximate dollar amount of the
22increase over the amount of the most recently completed
23extension at the time the submission of the question is
24initiated by the taxing district. The approximate amount of the
25additional tax extendable shown in paragraphs (1) and (2) shall
26be calculated by multiplying $100,000 (the fair market value of

 

 

HB0336- 39 -LRB100 04325 HLH 14331 b

1the property without regard to any property tax exemptions) by
2(i) the percentage level of assessment prescribed for that
3property by statute, or by ordinance of the county board in
4counties that classify property for purposes of taxation in
5accordance with Section 4 of Article IX of the Illinois
6Constitution; (ii) the most recent final equalization factor
7certified to the county clerk by the Department of Revenue at
8the time the taxing district initiates the submission of the
9proposition to the electors; (iii) the last known aggregate
10extension base of the taxing district at the time the
11submission of the question is initiated by the taxing district;
12and (iv) the difference between the percentage increase
13proposed in the question and (A) the lesser of 5% or the
14percentage increase in the Consumer Price Index for the prior
15levy year (or an estimate of the percentage increase for the
16prior levy year if the increase is unavailable at the time the
17submission of the question is initiated by the taxing district)
18or (B) 0%, as applicable; and dividing the result by the last
19known equalized assessed value of the taxing district at the
20time the submission of the question is initiated by the taxing
21district. This amendatory Act of the 97th General Assembly is
22intended to clarify the existing requirements of this Section,
23and shall not be construed to validate any prior non-compliant
24referendum language. Any notice required to be published in
25connection with the submission of the question shall also
26contain this supplemental information and shall not contain any

 

 

HB0336- 40 -LRB100 04325 HLH 14331 b

1other supplemental information. Any error, miscalculation, or
2inaccuracy in computing any amount set forth on the ballot or
3in the notice that is not deliberate shall not invalidate or
4affect the validity of any proposition approved. Notice of the
5referendum shall be published and posted as otherwise required
6by law, and the submission of the question shall be initiated
7as provided by law.
8(Source: P.A. 97-1087, eff. 8-24-12.)
 
9    (35 ILCS 200/18-212)
10    Sec. 18-212. Referendum on debt service extension base. A
11taxing district may establish or increase its debt service
12extension base if (i) that taxing district holds a referendum
13before the date on which the levy must be filed with the county
14clerk of the county or counties in which the taxing district is
15situated and (ii) a majority of voters voting on the issue
16approves the establishment of or increase in the debt service
17extension base. A debt service extension base established or
18increased by a referendum held pursuant to this Section after
19February 2, 2010 and prior to the effective date of this
20amendatory Act of the 100th General Assembly, shall be
21increased each year, commencing with the first levy year
22beginning after the date of the referendum, by the lesser of 5%
23or the percentage increase in the Consumer Price Index during
24the 12-month calendar year preceding the levy year if the
25optional language concerning the annual increase is included in

 

 

HB0336- 41 -LRB100 04325 HLH 14331 b

1the question submitted to the electors of the taxing district.
2Referenda under this Section shall be conducted at a regularly
3scheduled election in accordance with the Election Code. The
4governing body of the taxing district shall certify the
5question to the proper election authorities who shall submit
6the question to the electors of the taxing district in
7substantially the following form:
8    "Shall the debt service extension base under the Property
9    Tax Extension Limitation Law for ... (taxing district name)
10    ... for payment of principal and interest on limited bonds
11    be .... ((established at $ ....) . (or) (increased from $
12    .... to $ ....)) .. for the ..... levy year and all
13    subsequent levy years (optional language: , such debt
14    service extension base to be increased each year by the
15    lesser of 5% or the percentage increase in the Consumer
16    Price Index during the 12-month calendar year preceding the
17    levy year)?"
18    Votes on the question shall be recorded as "Yes" or "No".
19    If a majority of voters voting on the issue approves the
20establishment of or increase in the debt service extension
21base, the establishment of or increase in the debt service
22extension base shall be applicable for the levy years
23specified.
24(Source: P.A. 96-1202, eff. 7-22-10.)
 
25    (35 ILCS 200/18-213)

 

 

HB0336- 42 -LRB100 04325 HLH 14331 b

1    Sec. 18-213. Referenda on applicability of the Property Tax
2Extension Limitation Law.
3    (a) The provisions of this Section do not apply to a taxing
4district subject to this Law because a majority of its 1990
5equalized assessed value is in a county or counties contiguous
6to a county of 3,000,000 or more inhabitants, or because a
7majority of its 1994 equalized assessed value is in an affected
8county and the taxing district was not subject to this Law
9before the 1995 levy year.
10    (b) Prior to taxable year 2017, the The county board of a
11county that is not subject to this Law may, by ordinance or
12resolution, submit to the voters of the county the question of
13whether to make all non-home rule taxing districts that have
14all or a portion of their equalized assessed valuation situated
15in the county subject to this Law in the manner set forth in
16this Section.
17    For purposes of this Section only:
18    "Taxing district" has the same meaning provided in Section
191-150.
20    "Equalized assessed valuation" means the equalized
21assessed valuation for a taxing district for the immediately
22preceding levy year.
23    (c) The ordinance or resolution shall request the
24submission of the proposition at any election, except a
25consolidated primary election, for the purpose of voting for or
26against making the Property Tax Extension Limitation Law

 

 

HB0336- 43 -LRB100 04325 HLH 14331 b

1applicable to all non-home rule taxing districts that have all
2or a portion of their equalized assessed valuation situated in
3the county.
4    The question shall be placed on a separate ballot and shall
5be in substantially the following form:
6        Shall the Property Tax Extension Limitation Law (35
7    ILCS 200/18-185 through 18-245), which limits annual
8    property tax extension increases, apply to non-home rule
9    taxing districts with all or a portion of their equalized
10    assessed valuation located in (name of county)?
11Votes on the question shall be recorded as "yes" or "no".
12    (d) The county clerk shall order the proposition submitted
13to the electors of the county at the election specified in the
14ordinance or resolution. If part of the county is under the
15jurisdiction of a board or boards of election commissioners,
16the county clerk shall submit a certified copy of the ordinance
17or resolution to each board of election commissioners, which
18shall order the proposition submitted to the electors of the
19taxing district within its jurisdiction at the election
20specified in the ordinance or resolution.
21    (e) (1) With respect to taxing districts having all of
22    their equalized assessed valuation located in the county,
23    if a majority of the votes cast on the proposition are in
24    favor of the proposition, then this Law becomes applicable
25    to the taxing district beginning on January 1 of the year
26    following the date of the referendum.

 

 

HB0336- 44 -LRB100 04325 HLH 14331 b

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

 

 

HB0336- 45 -LRB100 04325 HLH 14331 b

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

 

 

HB0336- 46 -LRB100 04325 HLH 14331 b

1    (f) Immediately after a referendum is held under this
2Section, the county clerk of the county holding the referendum
3shall give notice of the referendum having been held and its
4results to all taxing districts that have all or a portion of
5their equalized assessed valuation located in the county, the
6county clerk of any other county in which any of the equalized
7assessed valuation of any taxing district is located, and the
8Department of Revenue. After the last referendum affecting a
9multi-county taxing district is held, the Department of Revenue
10shall determine whether the taxing district is subject to this
11Law and, if so, shall notify the taxing district and the county
12clerks of all of the counties in which a portion of the
13equalized assessed valuation of the taxing district is located
14that, beginning the following January 1, the taxing district is
15subject to this Law. For each taxing district subject to
16paragraph (2) of subsection (e) of this Section, the Department
17of Revenue shall notify the taxing district and the county
18clerks of all of the counties in which a portion of the
19equalized assessed valuation of the taxing district is located
20that, beginning January 1, 1997, the taxing district is subject
21to this Law.
22    (g) Referenda held under this Section shall be conducted in
23accordance with the Election Code.
24(Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
 
25    (35 ILCS 200/18-214)

 

 

HB0336- 47 -LRB100 04325 HLH 14331 b

1    Sec. 18-214. Referenda on removal of the applicability of
2the Property Tax Extension Limitation Law to non-home rule
3taxing districts.
4    (a) The provisions of this Section do not apply to a taxing
5district that is subject to this Law because a majority of its
61990 equalized assessed value is in a county or counties
7contiguous to a county of 3,000,000 or more inhabitants, or
8because a majority of its 1994 equalized assessed value is in
9an affected county and the taxing district was not subject to
10this Law before the 1995 levy year.
11    (b) For purposes of this Section only:
12    "Taxing district" means any non-home rule taxing district
13that became subject to this Law under Section 18-213 of this
14Law.
15    "Equalized assessed valuation" means the equalized
16assessed valuation for a taxing district for the immediately
17preceding levy year.
18    (c) The county board of a county that became subject to
19this Law by a referendum approved by the voters of the county
20under Section 18-213 may, by ordinance or resolution, in the
21manner set forth in this Section, submit to the voters of the
22county the question of whether this Law applies to all non-home
23rule taxing districts that have all or a portion of their
24equalized assessed valuation situated in the county in the
25manner set forth in this Section.
26    (d) The ordinance or resolution shall request the

 

 

HB0336- 48 -LRB100 04325 HLH 14331 b

1submission of the proposition at any election, except a
2consolidated primary election, for the purpose of voting for or
3against the continued application of the Property Tax Extension
4Limitation Law to all non-home rule taxing districts that have
5all or a portion of their equalized assessed valuation situated
6in the county.
7    The question shall be placed on a separate ballot and shall
8be in substantially the following form:
9        Shall the Property Tax Extension Limitation Law (35
10    ILCS 200/18-185 through 35 ILCS 200/18-245), which limits
11    annual property tax extension increases, apply to non-home
12    rule taxing districts with all or a portion of their
13    equalized assessed valuation located in (name of county)?
14Votes on the question shall be recorded as "yes" or "no".
15    (e) The county clerk shall order the proposition submitted
16to the electors of the county at the election specified in the
17ordinance or resolution. If part of the county is under the
18jurisdiction of a board or boards of election commissioners,
19the county clerk shall submit a certified copy of the ordinance
20or resolution to each board of election commissioners, which
21shall order the proposition submitted to the electors of the
22taxing district within its jurisdiction at the election
23specified in the ordinance or resolution.
24    (f) With respect to taxing districts having all of their
25equalized assessed valuation located in one county, if a
26majority of the votes cast on the proposition are against the

 

 

HB0336- 49 -LRB100 04325 HLH 14331 b

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

 

 

HB0336- 50 -LRB100 04325 HLH 14331 b

1    county, will be included with the equalized assessed value
2    of the taxing district in counties in which the voters have
3    rejected the referendum held under this Section.
4    (h) Immediately after a referendum is held under this
5Section, the county clerk of the county holding the referendum
6shall give notice of the referendum having been held and its
7results to all taxing districts that have all or a portion of
8their equalized assessed valuation located in the county, the
9county clerk of any other county in which any of the equalized
10assessed valuation of any such taxing district is located, and
11the Department of Revenue. After the last referendum affecting
12a multi-county taxing district is held, the Department of
13Revenue shall determine whether the taxing district is no
14longer subject to this Law and, if the taxing district is no
15longer subject to this Law, the Department of Revenue shall
16notify the taxing district and the county clerks of all of the
17counties in which a portion of the equalized assessed valuation
18of the taxing district is located that, beginning on January 1
19of the year following the date of the last referendum, the
20taxing district is no longer subject to this Law.
21    (i) Notwithstanding any other provision of law, no
22referendum may be submitted under this Section for taxable year
232017 or thereafter.
24(Source: P.A. 89-718, eff. 3-7-97.)
 
25    Section 90. The State Mandates Act is amended by adding

 

 

HB0336- 51 -LRB100 04325 HLH 14331 b

1Section 8.41 as follows:
 
2    (30 ILCS 805/8.41 new)
3    Sec. 8.41. Exempt mandate. Notwithstanding Sections 6 and 8
4of this Act, no reimbursement by the State is required for the
5implementation of any mandate created by this amendatory Act of
6the 100th General Assembly.
 
7    Section 95. No acceleration or delay. Where this Act makes
8changes in a statute that is represented in this Act by text
9that is not yet or no longer in effect (for example, a Section
10represented by multiple versions), the use of that text does
11not accelerate or delay the taking effect of (i) the changes
12made by this Act or (ii) provisions derived from any other
13Public Act.
 
14    Section 99. Effective date. This Act takes effect upon
15becoming law.