Illinois Compiled Statutes
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40 ILCS 5/9-169
(40 ILCS 5/9-169)
(from Ch. 108 1/2, par. 9-169)
Financing; tax levy and other funding sources.
(a) The county board shall levy a
tax annually upon all taxable property in the county at the rate that
will produce a sum which, when added to the amounts deducted from the salaries
of the employees or otherwise contributed by them is sufficient
for the requirements of this Article.
For the years before 1962 the tax rate shall be as provided in "The
1925 Act". For the years 1962 and 1963 the tax rate shall be not more
than .0200 per cent; for the years 1964 and 1965 the tax rate shall be
not more than .0202 per cent; for the years 1966 and 1967 the tax rate
shall be not more than .0207 per cent; for the year 1968 the tax rate
shall be not more than .0220 per cent; for the year 1969 the tax rate
shall be not more than .0233 per cent; for the year 1970 the tax rate
shall be not more than .0255 per cent; for the year 1971 the tax rate
shall be not more than .0268 per cent of the value, as equalized or
assessed by the Department of Revenue upon all taxable
property in the county. Beginning with the year 1972 and for each year
thereafter the county shall levy a tax annually at a rate on the dollar
of the value, as equalized or assessed by the Department of Revenue
of all taxable property within the county that will
produce, when extended, not to exceed an amount equal to the total
amount of contributions made by the employees to the
fund in the calendar year 2 years prior to the year for which the annual
applicable tax is levied multiplied by .8 for the years 1972 through
1976; by .8 for the year 1977; by .87 for the year 1978; by .94 for the
year 1979; by 1.02 for the year 1980 and by 1.10 for the year 1981 and
by 1.18 for the year 1982 and by 1.36 for the year 1983 and by 1.54 for
the year 1984 and for each year thereafter.
This tax shall be levied and collected in like manner with the
general taxes of the county, and shall be in addition to all other taxes
which the county is authorized to levy upon the aggregate valuation of
all taxable property within the county and shall be exclusive of and in
addition to the amount of tax the county is authorized to levy for
general purposes under any laws which may limit the amount of tax which
the county may levy for general purposes. The county clerk, in reducing
tax levies under any Act concerning the levy and extension of taxes,
shall not consider this tax as a part of the general tax levy for county
purposes, and shall not include it within any limitation of the per cent
of the assessed valuation upon which taxes are required to be extended
for the county. It is lawful to extend this tax in addition to the
general county rate fixed by statute, without being authorized as
additional by a vote of the people of the county.
Revenues derived from this tax shall be paid to the treasurer of the
county and held by the treasurer for the benefit of the fund.
If the payments on account of taxes are insufficient during any year
to meet the requirements of this Article, the county may issue tax
anticipation warrants against the current tax levy.
(b) By January 10, annually, the board shall notify the county board
of the requirement of this Article that this tax shall be levied. The
board shall make an annual determination
of the required county contributions, and shall certify the results
thereof to the county board.
(c) Beginning in the year 2024, the county's minimum required employer contribution as provided in Section 9-169.2 shall be paid with the portion of the tax levy as provided in subsection (a) of this Section and any other lawfully available funds of the county. The county shall disburse to and deposit with the county treasurer on a monthly basis beginning no later than the December 31 preceding the beginning of the Fund's fiscal year 1/12 of the balance of what is not paid under subsection (a), for the benefit of the Fund, to be held in accordance with this Article. This amount, together with such real estate taxes as are specifically levied under this Section for that year, shall not be less than the amount of the minimum required employer contribution for that year as certified by the Fund to the county board. The deposit may be derived from any source otherwise legally available to the county for that purpose, including, but not limited to, home rule taxes. The making of a deposit shall satisfy the requirements of this Section for that year to the extent of the amounts so deposited. Amounts deposited under this subsection may be used by the Fund for any of the purposes for which the proceeds of real estate taxes levied by the county under this Section may otherwise be used, including the payment of any amount that is otherwise required by this Article to be paid from the proceeds of that tax. If the county, before the effective date of this amendatory Act of the 103rd General Assembly, made a contribution or agreed to make a contribution to the Fund from sources other than real estate taxes, this paragraph confirms the validity of or ratifies such contribution or agreement, and neither the county nor any of its officers or employees shall be required to answer for such contribution or agreement in any court.
If it is not possible or practicable for the county to make
contributions for age and service annuity and widow's annuity
concurrently with the employee contributions made for such purposes,
such county shall make such contributions as soon as possible and
practicable thereafter with interest thereon at the effective rate until
the time it shall be made.
(d) With respect to employees whose wages are funded as participants
under the Comprehensive Employment and Training Act of 1973, as amended
(P.L. 93-203, 87 Stat. 839, P.L. 93-567, 88 Stat. 1845), hereinafter
referred to as CETA, subsequent to October 1, 1978, and in instances
where the board has elected to establish a manpower program reserve, the
board shall compute the amounts necessary to be credited to the manpower
program reserves established and maintained as herein provided, and
shall make a periodic determination of the amount of required
contributions from the County to the reserve to be reimbursed by the
federal government in accordance with rules and regulations established
by the Secretary of the United States Department of Labor or his
designee, and certify the results thereof to the County Board. Any such
amounts shall become a credit to the County and will be used to reduce
the amount which the County would otherwise contribute during succeeding
years for all employees.
(e) In lieu of establishing a manpower program reserve with respect
to employees whose wages are funded as participants under the
Comprehensive Employment and Training Act of 1973, as authorized by
subsection (d), the board may elect to establish a special County
contribution rate for all such employees. If this option is elected, the
County shall contribute to the Fund from federal funds provided under
the Comprehensive Employment and Training Act program at the special
rate so established and such contributions shall become a credit to the
County and be used to reduce the amount which the County would otherwise
contribute during succeeding years for all employees.
(Source: P.A. 103-529, eff. 8-11-23.)