Full Text of SB3755 103rd General Assembly
SB3755ham002 103RD GENERAL ASSEMBLY | Rep. Suzanne M. Ness Filed: 5/24/2024 | | 10300SB3755ham002 | | LRB103 38029 RLC 74106 a |
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| 1 | | AMENDMENT TO SENATE BILL 3755
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 3755 by replacing | 3 | | everything after the enacting clause with the following: | 4 | | "Section 5. The Property Tax Code is amended by changing | 5 | | Section 18-185 as follows: | 6 | | (35 ILCS 200/18-185) | 7 | | Sec. 18-185. Short title; definitions. This Division 5 | 8 | | may be cited as the Property Tax Extension Limitation Law. As | 9 | | used in this Division 5: | 10 | | "Consumer Price Index" means the Consumer Price Index for | 11 | | All Urban Consumers for all items published by the United | 12 | | States Department of Labor. | 13 | | "Extension limitation" means (a) the lesser of 5% or the | 14 | | percentage increase in the Consumer Price Index during the | 15 | | 12-month calendar year preceding the levy year or (b) the rate | 16 | | of increase approved by voters under Section 18-205. |
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| 1 | | "Affected county" means a county of 3,000,000 or more | 2 | | inhabitants or a county contiguous to a county of 3,000,000 or | 3 | | more inhabitants. | 4 | | "Taxing district" has the same meaning provided in Section | 5 | | 1-150, except as otherwise provided in this Section. For the | 6 | | 1991 through 1994 levy years only, "taxing district" includes | 7 | | only each non-home rule taxing district having the majority of | 8 | | its 1990 equalized assessed value within any county or | 9 | | counties contiguous to a county with 3,000,000 or more | 10 | | inhabitants. Beginning with the 1995 levy year, "taxing | 11 | | district" includes only each non-home rule taxing district | 12 | | subject to this Law before the 1995 levy year and each non-home | 13 | | rule taxing district not subject to this Law before the 1995 | 14 | | levy year having the majority of its 1994 equalized assessed | 15 | | value in an affected county or counties. Beginning with the | 16 | | levy year in which this Law becomes applicable to a taxing | 17 | | district as provided in Section 18-213, "taxing district" also | 18 | | includes those taxing districts made subject to this Law as | 19 | | provided in Section 18-213. | 20 | | "Aggregate extension" for taxing districts to which this | 21 | | Law applied before the 1995 levy year means the annual | 22 | | corporate extension for the taxing district and those special | 23 | | purpose extensions that are made annually for the taxing | 24 | | district, excluding special purpose extensions: (a) made for | 25 | | the taxing district to pay interest or principal on general | 26 | | obligation bonds that were approved by referendum; (b) made |
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| 1 | | for any taxing district to pay interest or principal on | 2 | | general obligation bonds issued before October 1, 1991; (c) | 3 | | made for any taxing district to pay interest or principal on | 4 | | bonds issued to refund or continue to refund those bonds | 5 | | issued before October 1, 1991; (d) made for any taxing | 6 | | district to pay interest or principal on bonds issued to | 7 | | refund or continue to refund bonds issued after October 1, | 8 | | 1991 that were approved by referendum; (e) made for any taxing | 9 | | district to pay interest or principal on revenue bonds issued | 10 | | before October 1, 1991 for payment of which a property tax levy | 11 | | or the full faith and credit of the unit of local government is | 12 | | pledged; however, a tax for the payment of interest or | 13 | | principal on those bonds shall be made only after the | 14 | | governing body of the unit of local government finds that all | 15 | | other sources for payment are insufficient to make those | 16 | | payments; (f) made for payments under a building commission | 17 | | lease when the lease payments are for the retirement of bonds | 18 | | issued by the commission before October 1, 1991, to pay for the | 19 | | building project; (g) made for payments due under installment | 20 | | contracts entered into before October 1, 1991; (h) made for | 21 | | payments of principal and interest on bonds issued under the | 22 | | Metropolitan Water Reclamation District Act to finance | 23 | | construction projects initiated before October 1, 1991; (i) | 24 | | made for payments of principal and interest on limited bonds, | 25 | | as defined in Section 3 of the Local Government Debt Reform | 26 | | Act, in an amount not to exceed the debt service extension base |
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| 1 | | less the amount in items (b), (c), (e), and (h) of this | 2 | | definition for non-referendum obligations, except obligations | 3 | | initially issued pursuant to referendum; (j) made for payments | 4 | | of principal and interest on bonds issued under Section 15 of | 5 | | the Local Government Debt Reform Act; (k) made by a school | 6 | | district that participates in the Special Education District | 7 | | of Lake County, created by special education joint agreement | 8 | | under Section 10-22.31 of the School Code, for payment of the | 9 | | school district's share of the amounts required to be | 10 | | contributed by the Special Education District of Lake County | 11 | | to the Illinois Municipal Retirement Fund under Article 7 of | 12 | | the Illinois Pension Code; the amount of any extension under | 13 | | this item (k) shall be certified by the school district to the | 14 | | county clerk; (l) made to fund expenses of providing joint | 15 | | recreational programs for persons with disabilities under | 16 | | Section 5-8 of the Park District Code or Section 11-95-14 of | 17 | | the Illinois Municipal Code; (m) made for temporary relocation | 18 | | loan repayment purposes pursuant to Sections 2-3.77 and | 19 | | 17-2.2d of the School Code; (n) made for payment of principal | 20 | | and interest on any bonds issued under the authority of | 21 | | Section 17-2.2d of the School Code; (o) made for contributions | 22 | | to a firefighter's pension fund created under Article 4 of the | 23 | | Illinois Pension Code, to the extent of the amount certified | 24 | | under item (5) of Section 4-134 of the Illinois Pension Code; | 25 | | and (p) made for road purposes in the first year after a | 26 | | township assumes the rights, powers, duties, assets, property, |
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| 1 | | liabilities, obligations, and responsibilities of a road | 2 | | district abolished under the provisions of Section 6-133 of | 3 | | the Illinois Highway Code ; and (q) made under Section 4 of the | 4 | | Community Mental Health Act to provide the necessary funds or | 5 | | to supplement existing funds for community mental health | 6 | | facilities and services, including facilities and services for | 7 | | the person with a developmental disability or a substance use | 8 | | disorder . | 9 | | "Aggregate extension" for the taxing districts to which | 10 | | this Law did not apply before the 1995 levy year (except taxing | 11 | | districts subject to this Law in accordance with Section | 12 | | 18-213) means the annual corporate extension for the taxing | 13 | | district and those special purpose extensions that are made | 14 | | annually for the taxing district, excluding special purpose | 15 | | extensions: (a) made for the taxing district to pay interest | 16 | | or principal on general obligation bonds that were approved by | 17 | | referendum; (b) made for any taxing district to pay interest | 18 | | or principal on general obligation bonds issued before March | 19 | | 1, 1995; (c) made for any taxing district to pay interest or | 20 | | principal on bonds issued to refund or continue to refund | 21 | | those bonds issued before March 1, 1995; (d) made for any | 22 | | taxing district to pay interest or principal on bonds issued | 23 | | to refund or continue to refund bonds issued after March 1, | 24 | | 1995 that were approved by referendum; (e) made for any taxing | 25 | | district to pay interest or principal on revenue bonds issued | 26 | | before March 1, 1995 for payment of which a property tax levy |
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| 1 | | or the full faith and credit of the unit of local government is | 2 | | pledged; however, a tax for the payment of interest or | 3 | | principal on those bonds shall be made only after the | 4 | | governing body of the unit of local government finds that all | 5 | | other sources for payment are insufficient to make those | 6 | | payments; (f) made for payments under a building commission | 7 | | lease when the lease payments are for the retirement of bonds | 8 | | issued by the commission before March 1, 1995 to pay for the | 9 | | building project; (g) made for payments due under installment | 10 | | contracts entered into before March 1, 1995; (h) made for | 11 | | payments of principal and interest on bonds issued under the | 12 | | Metropolitan Water Reclamation District Act to finance | 13 | | construction projects initiated before October 1, 1991; (h-4) | 14 | | made for stormwater management purposes by the Metropolitan | 15 | | Water Reclamation District of Greater Chicago under Section 12 | 16 | | of the Metropolitan Water Reclamation District Act; (h-8) made | 17 | | for payments of principal and interest on bonds issued under | 18 | | Section 9.6a of the Metropolitan Water Reclamation District | 19 | | Act to make contributions to the pension fund established | 20 | | under Article 13 of the Illinois Pension Code; (i) made for | 21 | | payments of principal and interest on limited bonds, as | 22 | | defined in Section 3 of the Local Government Debt Reform Act, | 23 | | in an amount not to exceed the debt service extension base less | 24 | | the amount in items (b), (c), and (e) of this definition for | 25 | | non-referendum obligations, except obligations initially | 26 | | issued pursuant to referendum and bonds described in |
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| 1 | | subsections (h) and (h-8) of this definition; (j) made for | 2 | | payments of principal and interest on bonds issued under | 3 | | Section 15 of the Local Government Debt Reform Act; (k) made | 4 | | for payments of principal and interest on bonds authorized by | 5 | | Public Act 88-503 and issued under Section 20a of the Chicago | 6 | | Park District Act for aquarium or museum projects and bonds | 7 | | issued under Section 20a of the Chicago Park District Act for | 8 | | the purpose of making contributions to the pension fund | 9 | | established under Article 12 of the Illinois Pension Code; (l) | 10 | | made for payments of principal and interest on bonds | 11 | | authorized by Public Act 87-1191 or 93-601 and (i) issued | 12 | | pursuant to Section 21.2 of the Cook County Forest Preserve | 13 | | District Act, (ii) issued under Section 42 of the Cook County | 14 | | Forest Preserve District Act for zoological park projects, or | 15 | | (iii) issued under Section 44.1 of the Cook County Forest | 16 | | Preserve District Act for botanical gardens projects; (m) made | 17 | | pursuant to Section 34-53.5 of the School Code, whether levied | 18 | | annually or not; (n) made to fund expenses of providing joint | 19 | | recreational programs for persons with disabilities under | 20 | | Section 5-8 of the Park District Code or Section 11-95-14 of | 21 | | the Illinois Municipal Code; (o) made by the Chicago Park | 22 | | District for recreational programs for persons with | 23 | | disabilities under subsection (c) of Section 7.06 of the | 24 | | Chicago Park District Act; (p) made for contributions to a | 25 | | firefighter's pension fund created under Article 4 of the | 26 | | Illinois Pension Code, to the extent of the amount certified |
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| 1 | | under item (5) of Section 4-134 of the Illinois Pension Code; | 2 | | (q) made by Ford Heights School District 169 under Section | 3 | | 17-9.02 of the School Code; and (r) made for the purpose of | 4 | | making employer contributions to the Public School Teachers' | 5 | | Pension and Retirement Fund of Chicago under Section 34-53 of | 6 | | the School Code ; and (s) made under Section 4 of the Community | 7 | | Mental Health Act to provide the necessary funds or to | 8 | | supplement existing funds for community mental health | 9 | | facilities and services, including facilities and services for | 10 | | the person with a developmental disability or a substance use | 11 | | disorder . | 12 | | "Aggregate extension" for all taxing districts to which | 13 | | this Law applies in accordance with Section 18-213, except for | 14 | | those taxing districts subject to paragraph (2) of subsection | 15 | | (e) of Section 18-213, means the annual corporate extension | 16 | | for the taxing district and those special purpose extensions | 17 | | that are made annually for the taxing district, excluding | 18 | | special purpose extensions: (a) made for the taxing district | 19 | | to pay interest or principal on general obligation bonds that | 20 | | were approved by referendum; (b) made for any taxing district | 21 | | to pay interest or principal on general obligation bonds | 22 | | issued before the date on which the referendum making this Law | 23 | | applicable to the taxing district is held; (c) made for any | 24 | | taxing district to pay interest or principal on bonds issued | 25 | | to refund or continue to refund those bonds issued before the | 26 | | date on which the referendum making this Law applicable to the |
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| 1 | | taxing district is held; (d) made for any taxing district to | 2 | | pay interest or principal on bonds issued to refund or | 3 | | continue to refund bonds issued after the date on which the | 4 | | referendum making this Law applicable to the taxing district | 5 | | is held if the bonds were approved by referendum after the date | 6 | | on which the referendum making this Law applicable to the | 7 | | taxing district is held; (e) made for any taxing district to | 8 | | pay interest or principal on revenue bonds issued before the | 9 | | date on which the referendum making this Law applicable to the | 10 | | taxing district is held for payment of which a property tax | 11 | | levy or the full faith and credit of the unit of local | 12 | | government is pledged; however, a tax for the payment of | 13 | | interest or principal on those bonds shall be made only after | 14 | | the governing body of the unit of local government finds that | 15 | | all other sources for payment are insufficient to make those | 16 | | payments; (f) made for payments under a building commission | 17 | | lease when the lease payments are for the retirement of bonds | 18 | | issued by the commission before the date on which the | 19 | | referendum making this Law applicable to the taxing district | 20 | | is held to pay for the building project; (g) made for payments | 21 | | due under installment contracts entered into before the date | 22 | | on which the referendum making this Law applicable to the | 23 | | taxing district is held; (h) made for payments of principal | 24 | | and interest on limited bonds, as defined in Section 3 of the | 25 | | Local Government Debt Reform Act, in an amount not to exceed | 26 | | the debt service extension base less the amount in items (b), |
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| 1 | | (c), and (e) of this definition for non-referendum | 2 | | obligations, except obligations initially issued pursuant to | 3 | | referendum; (i) made for payments of principal and interest on | 4 | | bonds issued under Section 15 of the Local Government Debt | 5 | | Reform Act; (j) made for a qualified airport authority to pay | 6 | | interest or principal on general obligation bonds issued for | 7 | | the purpose of paying obligations due under, or financing | 8 | | airport facilities required to be acquired, constructed, | 9 | | installed or equipped pursuant to, contracts entered into | 10 | | before March 1, 1996 (but not including any amendments to such | 11 | | a contract taking effect on or after that date); (k) made to | 12 | | fund expenses of providing joint recreational programs for | 13 | | persons with disabilities under Section 5-8 of the Park | 14 | | District Code or Section 11-95-14 of the Illinois Municipal | 15 | | Code; (l) made for contributions to a firefighter's pension | 16 | | fund created under Article 4 of the Illinois Pension Code, to | 17 | | the extent of the amount certified under item (5) of Section | 18 | | 4-134 of the Illinois Pension Code; and (m) made for the taxing | 19 | | district to pay interest or principal on general obligation | 20 | | bonds issued pursuant to Section 19-3.10 of the School Code ; | 21 | | and (n) made under Section 4 of the Community Mental Health Act | 22 | | to provide the necessary funds or to supplement existing funds | 23 | | for community mental health facilities and services, including | 24 | | facilities and services for the person with a developmental | 25 | | disability or a substance use disorder . | 26 | | "Aggregate extension" for all taxing districts to which |
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| 1 | | this Law applies in accordance with paragraph (2) of | 2 | | subsection (e) of Section 18-213 means the annual corporate | 3 | | extension for the taxing district and those special purpose | 4 | | extensions that are made annually for the taxing district, | 5 | | excluding special purpose extensions: (a) made for the taxing | 6 | | district to pay interest or principal on general obligation | 7 | | bonds that were approved by referendum; (b) made for any | 8 | | taxing district to pay interest or principal on general | 9 | | obligation bonds issued before March 7, 1997 (the effective | 10 | | date of Public Act 89-718); (c) made for any taxing district to | 11 | | pay interest or principal on bonds issued to refund or | 12 | | continue to refund those bonds issued before March 7, 1997 | 13 | | (the effective date of Public Act 89-718); (d) made for any | 14 | | taxing district to pay interest or principal on bonds issued | 15 | | to refund or continue to refund bonds issued after March 7, | 16 | | 1997 (the effective date of Public Act 89-718) if the bonds | 17 | | were approved by referendum after March 7, 1997 (the effective | 18 | | date of Public Act 89-718); (e) made for any taxing district to | 19 | | pay interest or principal on revenue bonds issued before March | 20 | | 7, 1997 (the effective date of Public Act 89-718) for payment | 21 | | of which a property tax levy or the full faith and credit of | 22 | | the unit of local government is pledged; however, a tax for the | 23 | | payment of interest or principal on those bonds shall be made | 24 | | only after the governing body of the unit of local government | 25 | | finds that all other sources for payment are insufficient to | 26 | | make those payments; (f) made for payments under a building |
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| 1 | | commission lease when the lease payments are for the | 2 | | retirement of bonds issued by the commission before March 7, | 3 | | 1997 (the effective date of Public Act 89-718) to pay for the | 4 | | building project; (g) made for payments due under installment | 5 | | contracts entered into before March 7, 1997 (the effective | 6 | | date of Public Act 89-718); (h) made for payments of principal | 7 | | and interest on limited bonds, as defined in Section 3 of the | 8 | | Local Government Debt Reform Act, in an amount not to exceed | 9 | | the debt service extension base less the amount in items (b), | 10 | | (c), and (e) of this definition for non-referendum | 11 | | obligations, except obligations initially issued pursuant to | 12 | | referendum; (i) made for payments of principal and interest on | 13 | | bonds issued under Section 15 of the Local Government Debt | 14 | | Reform Act; (j) made for a qualified airport authority to pay | 15 | | interest or principal on general obligation bonds issued for | 16 | | the purpose of paying obligations due under, or financing | 17 | | airport facilities required to be acquired, constructed, | 18 | | installed or equipped pursuant to, contracts entered into | 19 | | before March 1, 1996 (but not including any amendments to such | 20 | | a contract taking effect on or after that date); (k) made to | 21 | | fund expenses of providing joint recreational programs for | 22 | | persons with disabilities under Section 5-8 of the Park | 23 | | District Code or Section 11-95-14 of the Illinois Municipal | 24 | | Code; and (l) made for contributions to a firefighter's | 25 | | pension fund created under Article 4 of the Illinois Pension | 26 | | Code, to the extent of the amount certified under item (5) of |
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| 1 | | Section 4-134 of the Illinois Pension Code ; and (m) made under | 2 | | Section 4 of the Community Mental Health Act to provide the | 3 | | necessary funds or to supplement existing funds for community | 4 | | mental health facilities and services, including facilities | 5 | | and services for the person with a developmental disability or | 6 | | a substance use disorder . | 7 | | "Debt service extension base" means an amount equal to | 8 | | that portion of the extension for a taxing district for the | 9 | | 1994 levy year, or for those taxing districts subject to this | 10 | | Law in accordance with Section 18-213, except for those | 11 | | subject to paragraph (2) of subsection (e) of Section 18-213, | 12 | | for the levy year in which the referendum making this Law | 13 | | applicable to the taxing district is held, or for those taxing | 14 | | districts subject to this Law in accordance with paragraph (2) | 15 | | of subsection (e) of Section 18-213 for the 1996 levy year, | 16 | | constituting an extension for payment of principal and | 17 | | interest on bonds issued by the taxing district without | 18 | | referendum, but not including excluded non-referendum bonds. | 19 | | For park districts (i) that were first subject to this Law in | 20 | | 1991 or 1995 and (ii) whose extension for the 1994 levy year | 21 | | for the payment of principal and interest on bonds issued by | 22 | | the park district without referendum (but not including | 23 | | excluded non-referendum bonds) was less than 51% of the amount | 24 | | for the 1991 levy year constituting an extension for payment | 25 | | of principal and interest on bonds issued by the park district | 26 | | without referendum (but not including excluded non-referendum |
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| 1 | | bonds), "debt service extension base" means an amount equal to | 2 | | that portion of the extension for the 1991 levy year | 3 | | constituting an extension for payment of principal and | 4 | | interest on bonds issued by the park district without | 5 | | referendum (but not including excluded non-referendum bonds). | 6 | | A debt service extension base established or increased at any | 7 | | time pursuant to any provision of this Law, except Section | 8 | | 18-212, shall be increased each year commencing with the later | 9 | | of (i) the 2009 levy year or (ii) the first levy year in which | 10 | | this Law becomes applicable to the taxing district, by the | 11 | | lesser of 5% or the percentage increase in the Consumer Price | 12 | | Index during the 12-month calendar year preceding the levy | 13 | | year. The debt service extension base may be established or | 14 | | increased as provided under Section 18-212. "Excluded | 15 | | non-referendum bonds" means (i) bonds authorized by Public Act | 16 | | 88-503 and issued under Section 20a of the Chicago Park | 17 | | District Act for aquarium and museum projects; (ii) bonds | 18 | | issued under Section 15 of the Local Government Debt Reform | 19 | | Act; or (iii) refunding obligations issued to refund or to | 20 | | continue to refund obligations initially issued pursuant to | 21 | | referendum. | 22 | | "Special purpose extensions" include, but are not limited | 23 | | to, extensions for levies made on an annual basis for | 24 | | unemployment and workers' compensation, self-insurance, | 25 | | contributions to pension plans, and extensions made pursuant | 26 | | to Section 6-601 of the Illinois Highway Code for a road |
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| 1 | | district's permanent road fund whether levied annually or not. | 2 | | The extension for a special service area is not included in the | 3 | | aggregate extension. | 4 | | "Aggregate extension base" means the taxing district's | 5 | | last preceding aggregate extension as adjusted under Sections | 6 | | 18-135, 18-215, 18-230, 18-206, and 18-233. Beginning with | 7 | | levy year 2022, for taxing districts that are specified in | 8 | | Section 18-190.7, the taxing district's aggregate extension | 9 | | base shall be calculated as provided in Section 18-190.7. An | 10 | | adjustment under Section 18-135 shall be made for the 2007 | 11 | | levy year and all subsequent levy years whenever one or more | 12 | | counties within which a taxing district is located (i) used | 13 | | estimated valuations or rates when extending taxes in the | 14 | | taxing district for the last preceding levy year that resulted | 15 | | in the over or under extension of taxes, or (ii) increased or | 16 | | decreased the tax extension for the last preceding levy year | 17 | | as required by Section 18-135(c). Whenever an adjustment is | 18 | | required under Section 18-135, the aggregate extension base of | 19 | | the taxing district shall be equal to the amount that the | 20 | | aggregate extension of the taxing district would have been for | 21 | | the last preceding levy year if either or both (i) actual, | 22 | | rather than estimated, valuations or rates had been used to | 23 | | calculate the extension of taxes for the last levy year, or | 24 | | (ii) the tax extension for the last preceding levy year had not | 25 | | been adjusted as required by subsection (c) of Section 18-135. | 26 | | Notwithstanding any other provision of law, for levy year |
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| 1 | | 2012, the aggregate extension base for West Northfield School | 2 | | District No. 31 in Cook County shall be $12,654,592. | 3 | | Notwithstanding any other provision of law, for levy year | 4 | | 2022, the aggregate extension base of a home equity assurance | 5 | | program that levied at least $1,000,000 in property taxes in | 6 | | levy year 2019 or 2020 under the Home Equity Assurance Act | 7 | | shall be the amount that the program's aggregate extension | 8 | | base for levy year 2021 would have been if the program had | 9 | | levied a property tax for levy year 2021. | 10 | | "Levy year" has the same meaning as "year" under Section | 11 | | 1-155. | 12 | | "New property" means (i) the assessed value, after final | 13 | | board of review or board of appeals action, of new | 14 | | improvements or additions to existing improvements on any | 15 | | parcel of real property that increase the assessed value of | 16 | | that real property during the levy year multiplied by the | 17 | | equalization factor issued by the Department under Section | 18 | | 17-30, (ii) the assessed value, after final board of review or | 19 | | board of appeals action, of real property not exempt from real | 20 | | estate taxation, which real property was exempt from real | 21 | | estate taxation for any portion of the immediately preceding | 22 | | levy year, multiplied by the equalization factor issued by the | 23 | | Department under Section 17-30, including the assessed value, | 24 | | upon final stabilization of occupancy after new construction | 25 | | is complete, of any real property located within the | 26 | | boundaries of an otherwise or previously exempt military |
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| 1 | | reservation that is intended for residential use and owned by | 2 | | or leased to a private corporation or other entity, (iii) in | 3 | | counties that classify in accordance with Section 4 of Article | 4 | | IX of the Illinois Constitution, an incentive property's | 5 | | additional assessed value resulting from a scheduled increase | 6 | | in the level of assessment as applied to the first year final | 7 | | board of review market value, and (iv) any increase in | 8 | | assessed value due to oil or gas production from an oil or gas | 9 | | well required to be permitted under the Hydraulic Fracturing | 10 | | Regulatory Act that was not produced in or accounted for | 11 | | during the previous levy year. In addition, the county clerk | 12 | | in a county containing a population of 3,000,000 or more shall | 13 | | include in the 1997 recovered tax increment value for any | 14 | | school district, any recovered tax increment value that was | 15 | | applicable to the 1995 tax year calculations. | 16 | | "Qualified airport authority" means an airport authority | 17 | | organized under the Airport Authorities Act and located in a | 18 | | county bordering on the State of Wisconsin and having a | 19 | | population in excess of 200,000 and not greater than 500,000. | 20 | | "Recovered tax increment value" means, except as otherwise | 21 | | provided in this paragraph, the amount of the current year's | 22 | | equalized assessed value, in the first year after a | 23 | | municipality terminates the designation of an area as a | 24 | | redevelopment project area previously established under the | 25 | | Tax Increment Allocation Redevelopment Act in the Illinois | 26 | | Municipal Code, previously established under the Industrial |
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| 1 | | Jobs Recovery Law in the Illinois Municipal Code, previously | 2 | | established under the Economic Development Project Area Tax | 3 | | Increment Act of 1995, or previously established under the | 4 | | Economic Development Area Tax Increment Allocation Act, of | 5 | | each taxable lot, block, tract, or parcel of real property in | 6 | | the redevelopment project area over and above the initial | 7 | | equalized assessed value of each property in the redevelopment | 8 | | project area. For the taxes which are extended for the 1997 | 9 | | levy year, the recovered tax increment value for a non-home | 10 | | rule taxing district that first became subject to this Law for | 11 | | the 1995 levy year because a majority of its 1994 equalized | 12 | | assessed value was in an affected county or counties shall be | 13 | | increased if a municipality terminated the designation of an | 14 | | area in 1993 as a redevelopment project area previously | 15 | | established under the Tax Increment Allocation Redevelopment | 16 | | Act in the Illinois Municipal Code, previously established | 17 | | under the Industrial Jobs Recovery Law in the Illinois | 18 | | Municipal Code, or previously established under the Economic | 19 | | Development Area Tax Increment Allocation Act, by an amount | 20 | | equal to the 1994 equalized assessed value of each taxable | 21 | | lot, block, tract, or parcel of real property in the | 22 | | redevelopment project area over and above the initial | 23 | | equalized assessed value of each property in the redevelopment | 24 | | project area. In the first year after a municipality removes a | 25 | | taxable lot, block, tract, or parcel of real property from a | 26 | | redevelopment project area established under the Tax Increment |
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| 1 | | Allocation Redevelopment Act in the Illinois Municipal Code, | 2 | | the Industrial Jobs Recovery Law in the Illinois Municipal | 3 | | Code, or the Economic Development Area Tax Increment | 4 | | Allocation Act, "recovered tax increment value" means the | 5 | | amount of the current year's equalized assessed value of each | 6 | | taxable lot, block, tract, or parcel of real property removed | 7 | | from the redevelopment project area over and above the initial | 8 | | equalized assessed value of that real property before removal | 9 | | from the redevelopment project area. | 10 | | Except as otherwise provided in this Section, "limiting | 11 | | rate" means a fraction the numerator of which is the last | 12 | | preceding aggregate extension base times an amount equal to | 13 | | one plus the extension limitation defined in this Section and | 14 | | the denominator of which is the current year's equalized | 15 | | assessed value of all real property in the territory under the | 16 | | jurisdiction of the taxing district during the prior levy | 17 | | year. For those taxing districts that reduced their aggregate | 18 | | extension for the last preceding levy year, except for school | 19 | | districts that reduced their extension for educational | 20 | | purposes pursuant to Section 18-206, the highest aggregate | 21 | | extension in any of the last 3 preceding levy years shall be | 22 | | used for the purpose of computing the limiting rate. The | 23 | | denominator shall not include new property or the recovered | 24 | | tax increment value. If a new rate, a rate decrease, or a | 25 | | limiting rate increase has been approved at an election held | 26 | | after March 21, 2006, then (i) the otherwise applicable |
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| 1 | | limiting rate shall be increased by the amount of the new rate | 2 | | or shall be reduced by the amount of the rate decrease, as the | 3 | | case may be, or (ii) in the case of a limiting rate increase, | 4 | | the limiting rate shall be equal to the rate set forth in the | 5 | | proposition approved by the voters for each of the years | 6 | | specified in the proposition, after which the limiting rate of | 7 | | the taxing district shall be calculated as otherwise provided. | 8 | | In the case of a taxing district that obtained referendum | 9 | | approval for an increased limiting rate on March 20, 2012, the | 10 | | limiting rate for tax year 2012 shall be the rate that | 11 | | generates the approximate total amount of taxes extendable for | 12 | | that tax year, as set forth in the proposition approved by the | 13 | | voters; this rate shall be the final rate applied by the county | 14 | | clerk for the aggregate of all capped funds of the district for | 15 | | tax year 2012. | 16 | | (Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21; | 17 | | 102-519, eff. 8-20-21; 102-558, eff. 8-20-21; 102-707, eff. | 18 | | 4-22-22; 102-813, eff. 5-13-22; 102-895, eff. 5-23-22; | 19 | | 103-154, eff. 6-30-23.) | 20 | | Section 10. The Community Mental Health Act is amended by | 21 | | changing Sections 3a, 3b, 3e, 3f, 4, 5, 6, and 7 as follows: | 22 | | (405 ILCS 20/3a) (from Ch. 91 1/2, par. 303a) | 23 | | Sec. 3a. Every governmental unit authorized to levy an | 24 | | annual tax under any of the provisions of this Act shall, |
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| 1 | | before it may levy such tax, establish a 7 member community | 2 | | mental health board who shall administer this Act. Such board | 3 | | shall be appointed by the chairman of the governing body of a | 4 | | county, the mayor of a city, the president of a village, the | 5 | | president of an incorporated town, or the supervisor of a | 6 | | township, as the case may be, with the advice and consent of | 7 | | the governing body of such county, city, village, incorporated | 8 | | town or the town board of trustees of any township , except in | 9 | | any county with a county executive form of government, if | 10 | | applicable, the county executive shall appoint the board with | 11 | | the advice and consent of the county board . Members of the | 12 | | community mental health board shall be residents of the | 13 | | government unit and, as nearly as possible, be representative | 14 | | of interested groups of the community such as local health | 15 | | departments, medical societies, local comprehensive health | 16 | | planning agencies, hospital boards, lay associations concerned | 17 | | with mental health, developmental disabilities and substance | 18 | | abuse, and individuals with professional or lived expertise in | 19 | | mental health, developmental disabilities, and substance abuse | 20 | | as well as the general public . General public representation | 21 | | may also be considered for appointment when there are gaps in | 22 | | board duties and qualifications that cannot be filled from the | 23 | | above stated categories. Only one member shall be a member of | 24 | | the governing body, with the term of membership on the board to | 25 | | run concurrently with the elected term of the member. The | 26 | | chairman of the governing body may, upon the request of the |
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| 1 | | community mental health board, appoint 2 additional members to | 2 | | the community mental health board. No member of the community | 3 | | mental health board may be a full-time or part-time employee | 4 | | of the Department of Human Services or a board member, | 5 | | employee or any other individual receiving compensation from | 6 | | any facility or service operating under contract to the board. | 7 | | If a successful referendum is held under Section 5 of this Act, | 8 | | all members of such board shall be appointed within 60 days | 9 | | after the local election authority certifies the passage of | 10 | | the referendum. If a community mental health board has been | 11 | | established by a county with a population of less than 500,000 | 12 | | and the community mental health board is funded in whole or in | 13 | | part by a special mental health sales tax described in | 14 | | paragraph (4) of subsection (a) of Section 5-1006.5 of the | 15 | | Counties Code, the largest municipality in the county with at | 16 | | least 125,000 residents may appoint 2 additional members to | 17 | | the board. The members shall be appointed by the mayor of the | 18 | | municipality with the advice and consent of the municipality's | 19 | | governing body. | 20 | | Home rule units are exempt from this Act. However, they | 21 | | may, by ordinance, adopt the provisions of this Act, or any | 22 | | portion thereof, that they may deem advisable. | 23 | | The tax rate set forth in Section 4 may be levied by any | 24 | | non-home rule unit only pursuant to the approval by the voters | 25 | | at a referendum. Such referendum may have been held at any time | 26 | | subsequent to the effective date of the Community Mental |
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| 1 | | Health Act. | 2 | | (Source: P.A. 103-274, eff. 1-1-24; 103-565, eff. 11-17-23 .) | 3 | | (405 ILCS 20/3b) (from Ch. 91 1/2, par. 303b) | 4 | | Sec. 3b. The term of office of each member of the community | 5 | | mental health board shall be for 4 years, provided, however, | 6 | | that of the members first appointed, 2 shall be appointed for a | 7 | | term of 2 years, 2 for a term of 3 years and 3 for a term of 4 | 8 | | years. All terms shall be measured from the first day of the | 9 | | month of appointment. Vacancies shall be filled for the | 10 | | unexpired term in the same manner as original appointments | 11 | | with the advice of the community mental health board, who may | 12 | | establish a policy and procedure for the acceptance and review | 13 | | of applications from interested residents prior to making a | 14 | | recommendation to the appointing authority. A community mental | 15 | | health board may provide advice to the governing body and may | 16 | | establish a policy and procedure for the acceptance and review | 17 | | of applications from interested residents prior to making a | 18 | | recommendation to the appointing authority . | 19 | | (Source: P.A. 103-274, eff. 1-1-24 .) | 20 | | (405 ILCS 20/3e) (from Ch. 91 1/2, par. 303e) | 21 | | Sec. 3e. Board's powers and duties. | 22 | | (1) Every community mental health board shall, within 30 | 23 | | days after members are first appointed and within 30 days | 24 | | after members are appointed or reappointed upon the expiration |
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| 1 | | of a member's term, meet and organize, by the election of one | 2 | | of its number as president and one as secretary and such other | 3 | | officers as it may deem necessary. It shall make rules and | 4 | | regulations concerning the rendition or operation of services | 5 | | and facilities which it directs, supervises or funds, not | 6 | | inconsistent with the provisions of this Act. It shall: | 7 | | (a) Hold a meeting prior to July 1 of each year at | 8 | | which officers shall be elected for the ensuing year | 9 | | beginning July 1 . If the community mental health board has | 10 | | already held or scheduled an election to take place prior | 11 | | to July 1, an additional election is not required on the | 12 | | basis of the appointment or reappointment of a member to | 13 | | the community mental health board ; | 14 | | (b) Hold meetings at least quarterly; | 15 | | (c) Hold special meetings upon a written request | 16 | | signed by at least 2 members and filed with the secretary; | 17 | | (d) Review and evaluate community mental health | 18 | | services and facilities, including services and facilities | 19 | | for the treatment of alcoholism, drug addiction, | 20 | | developmental disabilities, and intellectual | 21 | | disabilities; | 22 | | (e) Authorize the disbursement of money from the | 23 | | community mental health fund for payment for the ordinary | 24 | | and contingent expenses of the board; | 25 | | (f) Submit to the appointing officer and the members | 26 | | of the governing body a written plan for a program of |
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| 1 | | community mental health services and facilities for | 2 | | persons with a mental illness, a developmental disability, | 3 | | or a substance use disorder. Such plan shall be for the | 4 | | ensuing 12 month period. In addition, a plan shall be | 5 | | developed for the ensuing 3 year period and such plan | 6 | | shall be reviewed at the end of every 12 month period and | 7 | | shall be modified as deemed advisable ; . | 8 | | (g) Within amounts appropriated therefor, execute such | 9 | | programs and maintain such services and facilities as may | 10 | | be authorized under such appropriations, including amounts | 11 | | appropriated under bond issues, if any; | 12 | | (h) Publish the annual budget and report within 180 | 13 | | 120 days after the end of the fiscal year in a newspaper | 14 | | distributed within the jurisdiction of the board, or, if | 15 | | no newspaper is published within the jurisdiction of the | 16 | | board, then one published in the county, or, if no | 17 | | newspaper is published in the county, then in a newspaper | 18 | | having general circulation within the jurisdiction of the | 19 | | board. The report shall show the condition of its trust of | 20 | | that year, the sums of money received from all sources, | 21 | | giving the name of any donor, how all monies have been | 22 | | expended and for what purpose, and such other statistics | 23 | | and program information in regard to the work of the board | 24 | | as it may deem of general interest. A copy of the budget | 25 | | and the annual report shall be made available to the | 26 | | Department of Human Services and to members of the General |
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| 1 | | Assembly whose districts include any part of the | 2 | | jurisdiction of such board. The names of all employees, | 3 | | consultants, and other personnel shall be set forth along | 4 | | with the amounts of money received; | 5 | | (i) Consult with other appropriate private and public | 6 | | agencies in the development of local plans for the most | 7 | | efficient delivery of mental health, developmental | 8 | | disabilities, and substance use disorder services. The | 9 | | Board is authorized to join and to participate in the | 10 | | activities of associations organized for the purpose of | 11 | | promoting more efficient and effective services and | 12 | | programs; | 13 | | (j) Have the authority to review and comment on all | 14 | | applications for grants by any person, corporation, or | 15 | | governmental unit providing services within the | 16 | | geographical area of the board which provides mental | 17 | | health facilities and services, including services for the | 18 | | person with a mental illness, a developmental disability, | 19 | | or a substance use disorder. The board may require funding | 20 | | applicants to send a copy of their funding application to | 21 | | the board at the time such application is submitted to the | 22 | | Department of Human Services or to any other local, State | 23 | | or federal funding source or governmental agency. Within | 24 | | 60 days of the receipt of any application, the board shall | 25 | | submit its review and comments to the Department of Human | 26 | | Services or to any other appropriate local, State or |
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| 1 | | federal funding source or governmental agency. A copy of | 2 | | the review and comments shall be submitted to the funding | 3 | | applicant. Within 60 days thereafter, the Department of | 4 | | Human Services or any other appropriate local or State | 5 | | governmental agency shall issue a written response to the | 6 | | board and the funding applicant. The Department of Human | 7 | | Services or any other appropriate local or State | 8 | | governmental agency shall supply any community mental | 9 | | health board such information about purchase-of-care | 10 | | funds, State facility utilization, and costs in its | 11 | | geographical area as the board may request provided that | 12 | | the information requested is for the purpose of the | 13 | | Community Mental Health Board complying with the | 14 | | requirements of Section 3f, subsection (f) of this Act; | 15 | | (k) Perform such other acts as may be necessary or | 16 | | proper to carry out the purposes of this Act. | 17 | | (2) The community mental health board has the following | 18 | | powers: | 19 | | (a) The board may enter into multiple-year contracts | 20 | | for rendition or operation of services, facilities and | 21 | | educational programs. | 22 | | (b) The board may arrange through intergovernmental | 23 | | agreements or intragovernmental agreements or both for the | 24 | | rendition of services and operation of facilities by other | 25 | | agencies or departments of the governmental unit or county | 26 | | in which the governmental unit is located with the |
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| 1 | | approval of the governing body. | 2 | | (c) To employ, establish compensation for, and set | 3 | | policies for its personnel, including legal counsel, as | 4 | | may be necessary to carry out the purposes of this Act and | 5 | | prescribe the duties thereof. The board may enter into | 6 | | multiple-year employment contracts as may be necessary for | 7 | | the recruitment and retention of personnel and the proper | 8 | | functioning of the board. | 9 | | (d) The board may enter into multiple-year joint | 10 | | agreements, which shall be written, with other mental | 11 | | health boards and boards of health to provide jointly | 12 | | agreed upon community mental health facilities and | 13 | | services and to pool such funds as may be deemed necessary | 14 | | and available for this purpose. | 15 | | (e) The board may organize a not-for-profit | 16 | | corporation for the purpose of providing direct recipient | 17 | | services. Such corporations shall have, in addition to all | 18 | | other lawful powers, the power to contract with persons to | 19 | | furnish services for recipients of the corporation's | 20 | | facilities, including psychiatrists and other physicians | 21 | | licensed in this State to practice medicine in all of its | 22 | | branches. Such physicians shall be considered independent | 23 | | contractors, and liability for any malpractice shall not | 24 | | extend to such corporation, nor to the community mental | 25 | | health board, except for gross negligence in entering into | 26 | | such a contract. |
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| 1 | | (f) The board shall not operate any direct recipient | 2 | | services for more than a 2-year period when such services | 3 | | are being provided in the governmental unit, but shall | 4 | | encourage, by financial support, the development of | 5 | | private agencies to deliver such needed services, pursuant | 6 | | to regulations of the board. | 7 | | (g) Where there are multiple boards within the same | 8 | | planning area, as established by the Department of Human | 9 | | Services, services may be purchased through a single | 10 | | delivery system. In such areas, a coordinating body with | 11 | | representation from each board shall be established to | 12 | | carry out the service functions of this Act. In the event | 13 | | any such coordinating body purchases or improves real | 14 | | property, such body shall first obtain the approval of the | 15 | | governing bodies of the governmental units in which the | 16 | | coordinating body is located. | 17 | | (h) The board may enter into multiple-year joint | 18 | | agreements with other governmental units located within | 19 | | the geographical area of the board. Such agreements shall | 20 | | be written and shall provide for the rendition of services | 21 | | by the board to the residents of such governmental units. | 22 | | (i) The board may enter into multiple-year joint | 23 | | agreements with federal, State, and local governments, | 24 | | including the Department of Human Services or any other | 25 | | appropriate local or State governmental agency , whereby | 26 | | the board will provide certain services. All such joint |
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| 1 | | agreements must provide for the exchange of relevant data. | 2 | | However, nothing in this Act shall be construed to permit | 3 | | the abridgement of the confidentiality of patient records. | 4 | | (j) The board may receive gifts from private sources | 5 | | for purposes not inconsistent with the provisions of this | 6 | | Act. | 7 | | (k) The board may receive federal Federal , State , and | 8 | | local funds for purposes not inconsistent with the | 9 | | provisions of this Act. | 10 | | (l) The board may establish scholarship programs , | 11 | | which may include education assistance, student loan | 12 | | repayment, professional certification and licensure | 13 | | assistance, and internship stipends . Such programs shall | 14 | | require equivalent service or reimbursement pursuant to | 15 | | regulations of the board. | 16 | | (m) The board may sell, rent, or lease real property | 17 | | for purposes consistent with this Act. | 18 | | (n) The board may: (i) own real property, lease real | 19 | | property as lessee, or acquire real property by purchase, | 20 | | construction, lease-purchase agreement, or otherwise; (ii) | 21 | | take title to the property in the board's name; (iii) | 22 | | borrow money and issue debt instruments, mortgages, | 23 | | purchase-money mortgages, and other security instruments | 24 | | with respect to the property; and (iv) maintain, repair, | 25 | | remodel, or improve the property. All of these activities | 26 | | must be for purposes consistent with this Act as may be |
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| 1 | | reasonably necessary for the housing and proper | 2 | | functioning of the board. The board may use moneys in the | 3 | | Community Mental Health Fund for these purposes. | 4 | | (o) The board may organize a not-for-profit | 5 | | corporation (i) for the purpose of raising money to be | 6 | | distributed by the board for providing community mental | 7 | | health services and facilities for the treatment of | 8 | | alcoholism, drug addiction, developmental disabilities, | 9 | | and intellectual disabilities or (ii) for other purposes | 10 | | not inconsistent with this Act. | 11 | | (p) The board may fix a fiscal year for the board. | 12 | | (q) The board has the responsibility to set, maintain, | 13 | | and implement the budget. | 14 | | Every board shall be subject to the requirements under the | 15 | | Freedom of Information Act and the Open Meetings Act. | 16 | | (Source: P.A. 103-274, eff. 1-1-24; revised 1-20-24.) | 17 | | (405 ILCS 20/3f) (from Ch. 91 1/2, par. 303f) | 18 | | Sec. 3f. Annually, each community mental health board | 19 | | shall prepare and submit, for informational purposes in the | 20 | | appropriations process, to the appointing officer and | 21 | | governing body referred to in Section 3a: (a) an annual budget | 22 | | showing the estimated receipts and intended disbursements | 23 | | pursuant to this Act for the fiscal year immediately following | 24 | | the date the budget is submitted, which date must be at least | 25 | | 30 days prior to the start of the fiscal year, and (b) an |
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| 1 | | annual report detailing the income received and disbursements | 2 | | made pursuant to this Act during the fiscal year just | 3 | | preceding the date the annual report is submitted, which date | 4 | | must be within 180 90 days of the end close of that fiscal | 5 | | year. Such report shall also include those matters set forth | 6 | | in Section 8 of this Act. | 7 | | (Source: P.A. 95-336, eff. 8-21-07.) | 8 | | (405 ILCS 20/4) (from Ch. 91 1/2, par. 304) | 9 | | Sec. 4. In order to provide the necessary funds or to | 10 | | supplement existing funds for such community mental health | 11 | | facilities and services, including facilities and services for | 12 | | the person with a developmental disability or a substance use | 13 | | disorder, the governing body of any governmental unit, subject | 14 | | to the provisions of Section 5, may levy an annual tax of not | 15 | | to exceed .15% upon all of the taxable property in such | 16 | | governmental unit at the value thereof, as equalized or | 17 | | assessed by the Department of Revenue. Such tax shall be | 18 | | levied and collected in the same manner as other governmental | 19 | | unit taxes, but shall not be included in any limitation | 20 | | otherwise prescribed as to the rate or amount of governmental | 21 | | unit taxes, but shall be in addition thereto and in excess | 22 | | thereof. | 23 | | An annual tax levied by any governmental unit under this | 24 | | Section is separate and distinct from all other property taxes | 25 | | levied by that governmental unit and (1) shall not be |
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| 1 | | considered an increase for purposes of the application of the | 2 | | Truth in Taxation Law and its requirements and (2) shall not be | 3 | | subject to the Property Tax Extension Limitation Law. | 4 | | When collected, such tax shall be paid into a special fund | 5 | | to be designated as the "Community Mental Health Fund" which | 6 | | shall, upon authorization by the appropriate governmental | 7 | | unit, be administered by the community mental health board and | 8 | | used only for the purposes specified in this Act. Nothing | 9 | | contained herein shall in any way preclude the use of other | 10 | | funds available for such purposes under any existing Federal, | 11 | | State or local statute. Interest earned from moneys deposited | 12 | | in this Fund shall only be used for purposes which are | 13 | | authorized by this Act. | 14 | | In any city, village, incorporated town, or township which | 15 | | levies a tax for the purpose of providing community mental | 16 | | health facilities and services and part or all of such city, | 17 | | village, incorporated town, or township is in a county or | 18 | | township, as the case may be, which levies a tax to provide | 19 | | community mental health facilities and services under the | 20 | | provisions of this Act, such county or township, as the case | 21 | | may be, shall pay to such city, village, incorporated town, or | 22 | | township, as the case may be, the entire amount collected from | 23 | | taxes under this Section on property subject to a tax which any | 24 | | city, village, incorporated town, or township thereof levies | 25 | | to provide community mental health facilities and services. | 26 | | Whenever any city, village, incorporated town, or township |
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| 1 | | receives any payments from a county or township as provided | 2 | | above, such city, village, incorporated town, or township | 3 | | shall reduce and abate from the tax levied by the authority of | 4 | | this Section a rate which would produce an amount equal to the | 5 | | amount received from such county or township. | 6 | | (Source: P.A. 95-336, eff. 8-21-07.) | 7 | | (405 ILCS 20/5) (from Ch. 91 1/2, par. 305) | 8 | | Sec. 5. (a) When the governing body of a governmental unit | 9 | | passes a resolution as provided in Section 4 asking that an | 10 | | annual tax may be levied for the purpose of providing such | 11 | | mental health facilities and services, including facilities | 12 | | and services for the person with a developmental disability or | 13 | | a substance use disorder, in the community and so instructs | 14 | | the clerk of the governmental unit such clerk shall certify | 15 | | the proposition to the proper election officials for | 16 | | submission at a regular election in accordance with the | 17 | | general election law. The proposition shall be in | 18 | | substantially the following form: | 19 | | ----------------------------
| 20 | | Shall............ (governmental
| 21 | | unit) levy an annual tax
| 22 | | not to exceed of ( no not YES
| 23 | | more than .15%) for the purpose
| 24 | | of providing community mental
| 25 | | health facilities and --------------------------------
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| 1 | | services including facilities
| 2 | | and services for persons with
| 3 | | a developmental disability or a NO
| 4 | | substance use disorder?
| 5 | | ------------------------------------------------------------- | 6 | | (a-5) In addition, the ballot for any proposition | 7 | | submitted pursuant to this Section shall have printed thereon, | 8 | | but not as part of the proposition submitted, only the | 9 | | following supplemental information (which shall be supplied to | 10 | | the election authority by the taxing district) in | 11 | | substantially the following form: | 12 | | (1) The approximate amount of taxes extendable at the | 13 | | most recently extended limiting rate is $...., and the | 14 | | approximate amount of taxes extendable if the proposition | 15 | | is approved is $.... | 16 | | (2) For the .... (insert the first levy year for which | 17 | | the new rate or increase limiting rate will be applicable) | 18 | | levy year the approximate amount of the additional tax | 19 | | extendable against property containing a single family | 20 | | residence and having a fair market value at the time of the | 21 | | referendum of $100,000 is estimated to be $.... | 22 | | If a proposition contains the language in substantially | 23 | | the form provided above the referendum is valid | 24 | | notwithstanding any other provision of the law. If the | 25 | | governmental unit is also subject to the Property Tax | 26 | | Extension Limitation Law, then the proposition shall also |
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| 1 | | comply with the Property Tax Extension Limitation Law. | 2 | | Notwithstanding any provision of this subsection, any | 3 | | referendum imposing an annual tax on or after January 1, 1994 | 4 | | and prior to the effective date of this amendatory Act of the | 5 | | 103rd General Assembly that complies with subsection (a) is | 6 | | hereby validated. | 7 | | (b) If a majority of all the votes cast upon the | 8 | | proposition are for the levy of such tax, the governing body of | 9 | | such governmental unit shall thereafter annually levy a tax | 10 | | not to exceed the rate set forth in Section 4. Thereafter, the | 11 | | governing body shall in the annual appropriation bill | 12 | | appropriate from such funds such sum or sums of money as may be | 13 | | deemed necessary by the community mental health board, based | 14 | | upon the community mental health board's budget, the board's | 15 | | annual mental health report, and the local mental health plan | 16 | | to defray necessary expenses and liabilities in providing for | 17 | | such community mental health facilities and services. | 18 | | (c) If the governing body of a governmental unit levies a | 19 | | tax under Section 4 of this Act and the rate specified in the | 20 | | proposition under subsection (a) of this Section is less than | 21 | | 0.15%, then the governing body of the governmental unit may, | 22 | | upon referendum approval, increase that rate to not more than | 23 | | 0.15%. The governing body shall instruct the clerk of the | 24 | | governmental unit to certify the proposition to the proper | 25 | | election officials for submission at a regular election in | 26 | | accordance with the general election law. The proposition |
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| 1 | | shall be in the following form: | 2 | | "Shall the tax imposed by (governmental unit) for the | 3 | | purpose of providing community mental health facilities | 4 | | and services, including facilities and services for | 5 | | persons with a developmental disability or substance use | 6 | | disorder be increased to (not more than 0.15%)?" | 7 | | If a majority of all the votes cast upon the proposition | 8 | | are for the increase of the tax, then the governing body of the | 9 | | governmental unit may thereafter annually levy a tax not to | 10 | | exceed the rate set forth in the referendum question. Nothing | 11 | | in this Section prevents a governmental unit from levying less | 12 | | than the amount approved by the voters via referendum in any | 13 | | given year or varying the amount levied from year to year as | 14 | | approved by the governmental unit. | 15 | | (Source: P.A. 102-839, eff. 5-13-22; 102-935, eff. 7-1-22; | 16 | | 103-154, eff. 6-30-23; 103-274, eff. 1-1-24; 103-565, eff. | 17 | | 11-17-23 .) | 18 | | (405 ILCS 20/6) (from Ch. 91 1/2, par. 306) | 19 | | Sec. 6. Whenever the governing body of any governmental | 20 | | unit has not provided the community mental health facilities | 21 | | and services provided in Section 2 and levied the tax provided | 22 | | in Section 4 and a petition signed by electors of the | 23 | | governmental unit equal in number to at least 10% of the total | 24 | | votes cast for the office which received the greatest total | 25 | | number of votes at the last preceding general governmental |
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| 1 | | unit election is presented to the clerk of the governmental | 2 | | unit requesting the establishment and maintenance of such | 3 | | community mental health facilities and services, including | 4 | | facilities and services for the person with a developmental | 5 | | disability or a substance use disorder, for residents thereof | 6 | | and the levy of such an annual tax therefor, the governing body | 7 | | of the governmental unit, subject to the provisions of Section | 8 | | 7, shall establish and maintain such community mental health | 9 | | facilities and services and shall levy such an annual tax of | 10 | | not to exceed .15% upon all of the taxable property in such | 11 | | governmental unit at the value thereof, as equalized or | 12 | | assessed by the Department of Revenue. Such tax shall be | 13 | | levied and collected in the same manner as other governmental | 14 | | unit taxes, but shall not be included in any limitation | 15 | | otherwise prescribed as to the rate or amount of governmental | 16 | | unit taxes, but shall be in addition thereto and in excess | 17 | | thereof. | 18 | | An annual tax levied by any governmental unit under this | 19 | | Section is separate and distinct from all other property taxes | 20 | | levied by that governmental unit and (1) shall not be | 21 | | considered an increase for purposes of the application of the | 22 | | Truth in Taxation Law and its requirements and (2) shall not be | 23 | | subject to the Property Tax Extension Limitation Law. | 24 | | When collected, such tax shall be paid into a special fund | 25 | | to be designated as the "Community Mental Health Fund" which | 26 | | shall, upon authorization by the appropriate governmental |
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| 1 | | unit, be administered by the community mental health board and | 2 | | used only for the purposes specified in this Act. Nothing | 3 | | contained herein shall in any way preclude the use of other | 4 | | funds available for such purposes under any existing Federal, | 5 | | State or local statute. Interest earned from moneys deposited | 6 | | in this Fund shall only be used for purposes which are | 7 | | authorized by this Act. | 8 | | In any city, village, incorporated town, or township which | 9 | | levies a tax for the purpose of providing community mental | 10 | | health facilities and services and part or all of such city, | 11 | | village, incorporated town, or township is in a county or | 12 | | township, as the case may be, which levies a tax to provide | 13 | | community mental health facilities and services under the | 14 | | provisions of this Act, such county or township, as the case | 15 | | may be, shall pay to such city, village, incorporated town, or | 16 | | township, as the case may be, the entire amount collected from | 17 | | taxes under this Section on property subject to a tax which any | 18 | | city, village, incorporated town, or township thereof levies | 19 | | to provide community mental health facilities and services. | 20 | | Whenever any city, village, incorporated town, or township | 21 | | receives any payments from a county or township as provided | 22 | | above, such city, village, incorporated town, or township | 23 | | shall reduce and abate from the tax levied by the authority of | 24 | | this Section a rate which would produce an amount equal to the | 25 | | amount received from such county or township. | 26 | | (Source: P.A. 95-336, eff. 8-21-07.) |
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| 1 | | (405 ILCS 20/7) (from Ch. 91 1/2, par. 307) | 2 | | Sec. 7. When the petition provided for in Section 6 is | 3 | | presented to the clerk of the governmental unit requesting the | 4 | | establishment and maintenance of such mental health facilities | 5 | | and services for residents of the community and the levy of | 6 | | such an annual tax therefor, the clerk of the governmental | 7 | | unit shall certify to the proper election officials the | 8 | | proposition for the levy of such tax which shall be submitted | 9 | | at a regular election in accordance with the general election | 10 | | law. The proposition shall be in substantially the following | 11 | | form: | 12 | | --------------------------------------------------------
| 13 | | Shall....................
| 14 | | (governmental unit) establish and
| 15 | | maintain community mental health YES
| 16 | | facilities and services including
| 17 | | facilities and services for the ----------------------
| 18 | | person with a developmental
| 19 | | disability or a substance NO
| 20 | | use disorder and levy therefor an
| 21 | | annual tax of not to exceed .15%?
| 22 | | ------------------------------------------------------------- | 23 | | In addition to certification of the question, the clerk of | 24 | | the governmental unit shall prepare and submit to the proper | 25 | | elected officials the following language which shall have |
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| 1 | | printed thereon, but not as part of the proposition submitted, | 2 | | only the following supplemental information (which shall be | 3 | | supplied to the election authority by the taxing district) in | 4 | | substantially the following form: | 5 | | (1) The approximate amount of taxes extendable at the | 6 | | most recently extended limiting rate is $...., and the | 7 | | approximate amount of taxes extendable if the proposition | 8 | | is approved is $.... | 9 | | (2) For the .... (insert the first levy year for which | 10 | | the new rate or increase limiting rate will be applicable) | 11 | | levy year the approximate amount of the additional tax | 12 | | extendable against property containing a single family | 13 | | residence and having a fair market value at the time of the | 14 | | referendum of $100,000 is estimated to be $.... | 15 | | If a proposition contains the language in substantially | 16 | | the form provided in paragraphs (1) and (2), the referendum is | 17 | | valid notwithstanding any other provision of the law. | 18 | | If a majority of all the votes cast upon the proposition | 19 | | are in favor thereof, the governing body of such governmental | 20 | | unit shall establish and maintain such community mental health | 21 | | facilities and services and shall annually levy such tax. | 22 | | Thereafter, the governing body shall in the annual | 23 | | appropriation bill appropriate from such funds such sum or | 24 | | sums of money as may be deemed necessary, based upon the | 25 | | community mental health board's budget, the board's annual | 26 | | mental health report, and the board's plan to defray necessary |
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| 1 | | expenses and liabilities in providing for such community | 2 | | mental health facilities and services. | 3 | | Nothing in this Section prevents a governmental unit from | 4 | | levying less than the amount approved by the voters via | 5 | | referendum in any given year or varying the amount levied from | 6 | | year to year as approved by the governmental unit. | 7 | | (Source: P.A. 95-336, eff. 8-21-07.) | 8 | | Section 97. Retroactivity. The changes made by this Act | 9 | | apply to referenda creating community mental health boards, | 10 | | including community mental health boards located in counties | 11 | | that have adopted a county executive form of government under | 12 | | Division 2-5 of the Counties Code, to levy an annual tax for | 13 | | the establishment and maintenance of mental health facilities | 14 | | and services for residents of the community that were approved | 15 | | within 4 years before the effective date of this Act and to | 16 | | referenda that are approved on or after the effective date of | 17 | | this Act. | 18 | | Section 99. Effective date. This Act takes effect upon | 19 | | becoming law.". |
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