Illinois General Assembly - Full Text of HB0178
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Full Text of HB0178  99th General Assembly




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1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Property Tax Code is amended by adding
5Division 7 to Article 18 as follows:
6    (35 ILCS 200/Art. 18 Div. 7 heading new)
Division 7. Township Property Tax Extension Freeze Law

8    (35 ILCS 200/18-280 new)
9    Sec. 18-280. Short title; definitions. This Division 7 may
10be cited as the Township Property Tax Extension Freeze Law.
11    As used in this Division 7:
12    "Aggregate extension" means the annual corporate extension
13for the town fund of the township, excluding highway funds,
14general assistance funds, and any special purpose extensions.
15    "Town fund" means the fund or funds for which moneys are
16appropriated by townships for general operating expenses in
17compliance with Section 3 of the Illinois Municipal Budget Law.
18    "Special purpose extensions" include, but are not limited
19to, extensions for levies made on an annual basis for
20unemployment and workers' compensation, self-insurance, or
21contributions to pension plans, whether levied annually or not.
22The extension for a special service area is not included in the



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1aggregate extension.
2    "Aggregate extension base" means the township's aggregate
3extension for the 2014 levy year.
4    "New property" means (i) the assessed value, after final
5board of review or board of appeals action, of new improvements
6or additions to existing improvements on any parcel of real
7property that increase the assessed value of that real property
8during the levy year multiplied by the equalization factor
9issued by the Department under Section 17-30 and (ii) the
10assessed value, after final board of review or board of appeals
11action, of real property not exempt from real estate taxation,
12which real property was exempt from real estate taxation for
13any portion of the immediately preceding levy year, multiplied
14by the equalization factor issued by the Department under
15Section 17-30.
16    "Recovered tax increment value" means the equalized
17assessed value in 2015 of each taxable lot, block, tract, or
18parcel of real property located in a redevelopment project area
19previously established under (i) the Tax Increment Allocation
20Development Act of the Illinois Municipal Code, (ii) the
21Industrial Jobs Recovery Law of the Illinois Municipal Code, or
22(iii) the Economic Development Area Tax Increment Allocation
23Act, over and above the initial equalized assessed value of
24each of those lots, blocks, tracts, or parcels, if 2015 is the
25first year after the municipality terminates the designation of
26the area as a redevelopment project area.



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1    "Natural disaster" means an occurrence of widespread or
2severe damage or loss of property resulting from any
3catastrophic cause including, but not limited to, fire, flood,
4earthquake, wind, storm, or extended period of severe inclement
6    "Proclaimed natural disaster" means a natural disaster
7that has been proclaimed as such by the Governor or the
8President of the United States.
9    Except as otherwise provided in this Division, "limiting
10rate" means a fraction the numerator of which is the aggregate
11extension base and the denominator of which is the current
12year's equalized assessed value of all real property in the
13territory under the jurisdiction of the township during the
142014 levy year. The denominator shall not include new property
15and shall not include the recovered tax increment value.
16    (35 ILCS 200/18-285 new)
17    Sec. 18-285. Township extensions.
18    (a) Notwithstanding any other provision of law, in counties
19under township organization that are subject to the Property
20Tax Extension Limitation Law, for the 2015 levy year, for those
21townships with a population of 100,000 or less, according to
22the most recent federal decennial census, for which the county
23clerk extended taxes for any funds included in the aggregate
24extension base for the 2014 levy year, the county clerk shall
25extend a rate for the sum of the funds in the township's



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1aggregate extension base that is no greater than the limiting
2rate. Notwithstanding any other provision of law, except as
3provided in subsection (b), this Section limits the increase in
4the township's 2015 aggregate extension to 0%. Notwithstanding
5any other provision of law, this Section does not apply to (1)
6townships located in any county in which a proclaimed natural
7disaster occurred at any time during calendar year 2013 or (2)
8the following townships: Addison, Bloom, Calumet, Orland,
9Rich, Stickney, and Wayne.
10    (b) If and only if the township obtains referendum approval
11for an increased limiting rate under Section 18-290, then the
12county clerk shall extend a rate for the sum of the funds in
13the township's aggregate extension base that is no greater than
14the increased limiting rate.
15    (c) If the county clerk is required to reduce the aggregate
16extension of a township under the provisions of this Division,
17then the county clerk shall proportionally reduce the extension
18for each fund included in the aggregate extension, unless a
19different method of reduction is requested by the township.
20    (35 ILCS 200/18-290 new)
21    Sec. 18-290. Increased limiting rate. A township that is
22subject to the limitation set forth in Section 18-285 may
23increase its limiting rate for the 2015 levy year if and only
24if the township submits the question at referendum before the
25levy date for the applicable year, and if a majority of voters



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1voting on the issue approves adoption of the increased limiting
2rate. Referenda shall be conducted at a regularly scheduled
3election in accordance with the Election Code. The question
4shall be presented in substantially the following manner:
5        Shall the limiting rate under the Township Property Tax
6    Extension Freeze Law for (township), Illinois, be
7    increased to (increased limiting rate)?
8    Votes shall be recorded as "Yes" or "No".
9    Section 90. The State Mandates Act is amended by adding
10Section 8.39 as follows:
11    (30 ILCS 805/8.39 new)
12    Sec. 8.39. Exempt mandate. Notwithstanding Sections 6 and 8
13of this Act, no reimbursement by the State is required for the
14implementation of any mandate created by this amendatory Act of
15the 99th General Assembly.
16    Section 99. Effective date. This Act takes effect upon
17becoming law.