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| [ Introduced ] | [ House Amendment 002 ] |
90_HB2117ham001
LRB9004579KDksam
1 AMENDMENT TO HOUSE BILL 2117
2 AMENDMENT NO. . Amend House Bill 2117 by replacing
3 everything after the enacting clause with the following:
4 "Section 5. The Property Tax Code is amended by changing
5 Section 18-155 as follows:
6 (35 ILCS 200/18-155)
7 Sec. 18-155. Apportionment of taxes for district in two
8 or more counties. The burden of taxation of property in
9 taxing districts that lie in more than one county shall be
10 fairly apportioned as provided in Article IX, Section 7, of
11 the Constitution of 1970.
12 The Department may, and on written request made before
13 July 1 to the Department shall, proceed to apportion the tax
14 burden. The request may be made only by an assessor, chief
15 county assessment officer, Board of Review, Board of Appeals,
16 overlapping taxing district or 25 or more interested
17 taxpayers. The request shall specify one or more taxing
18 districts in the county which lie in one or more other
19 specified counties, and also specify the civil townships, if
20 any, in which the overlapping taxing districts lie. When the
21 Department has received a written request for equalization
22 for overlapping tax districts as provided in this Section,
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1 the Department shall promptly notify the county clerk and
2 county treasurer of each county affected by that request that
3 tax bills with respect to property in the parts of the county
4 which are affected by the request may not be prepared or
5 mailed until the Department certifies the apportionment among
6 counties of the taxing districts' levies, except as provided
7 in subsection (c) of this Section. To apportion, the
8 Department shall:
9 (a) On or before December 31 of that year cause an
10 assessment ratio study to be made in each township in which
11 each of the named overlapping taxing districts lies, using
12 equalized assessed values as certified by the county clerk,
13 and an analysis of property transfers prior to January 1 of
14 that year. The property transfers shall be in an amount
15 deemed reasonable and proper by the Department. The
16 Department may conduct hearings, at which the evidence shall
17 be limited to the written presentation of assessment ratio
18 study data.
19 (b) Request from the County Clerk in each County in
20 which the overlapping taxing districts lie, certification of
21 the portion of the assessed value of the prior year for each
22 overlapping taxing district's portion of each township
23 district in each township. For those counties that classify
24 property by county ordinance pursuant to subsection (b) of
25 Section 4 of Article IX of the Illinois Constitution, the
26 certification shall be listed by property class as provided
27 in the certification ordinance. The clerk shall return the
28 certification within 30 days of receipt of the request.
29 (c) Use the township assessment ratio studies to
30 apportion the amount to be raised by taxation upon property
31 within the district so that each county in which the district
32 lies bears that burden of taxation as though all parts of the
33 overlapping taxing district had been assessed at the same
34 proportion of actual value. The Department shall certify to
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1 each County Clerk, by March 15, the percent of burden.
2 Except as provided below, the County Clerk shall apply the
3 percentage to the extension as provided in Section 18-45 to
4 determine the amount of tax to be raised in the county.
5 If the Department does not certify the percent of burden
6 in the time prescribed, the county clerk shall use the most
7 recent prior certification to determine the amount of tax to
8 be raised in the county.
9 If the use of a prior certified percentage results in
10 over or under extension for the overlapping taxing district
11 in the county using same, the county clerk shall make
12 appropriate adjustments in the subsequent year. Any
13 adjustments necessitated by the procedure authorized by this
14 Section shall be made by increasing or decreasing the tax
15 extension by fund for each taxing district where a prior
16 certified percentage was used. No tax rate limit shall render
17 any part of a tax levy illegally excessive which has been
18 apportioned as herein provided. The percentages certified by
19 the Department shall remain until changed by reason of
20 another assessment ratio study made under this Section.
21 To determine whether an overlapping district has met any
22 qualifying rate prescribed by law for eligibility for State
23 aid, the tax rate of the district shall be considered to be
24 that rate which would have produced the same amount of
25 revenue had the taxes of the district been extended at a
26 uniform rate throughout the district, even if by application
27 of this Section the actual rate of extension in a portion of
28 the district is less than the qualifying rate.
29 (Source: P.A. 86-905; 87-17; 87-1189; 88-455.)
30 Section 99. Effective date. This Act takes effect upon
31 becoming law.".