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90_SB1235
35 ILCS 200/18-155
Amends the Property Tax Extension Limitation Law in the
Property Tax Code. In the Section concerning apportionment
of taxes for a district in 2 or more counties, provides that
for those counties that classify property by county ordinance
under the Illinois Constitution, the certification shall be
listed by property class as provided in the classification
ordinance. Effective immediately.
LRB9008369KDks
LRB9008369KDks
1 AN ACT to amend the Property Tax Code by changing Section
2 18-155.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Property Tax Code is amended by changing
6 Section 18-155 as follows:
7 (35 ILCS 200/18-155)
8 Sec. 18-155. Apportionment of taxes for district in two
9 or more counties. The burden of taxation of property in
10 taxing districts that lie in more than one county shall be
11 fairly apportioned as provided in Article IX, Section 7, of
12 the Constitution of 1970.
13 The Department may, and on written request made before
14 July 1 to the Department shall, proceed to apportion the tax
15 burden. The request may be made only by an assessor, chief
16 county assessment officer, Board of Review, Board of Appeals,
17 overlapping taxing district or 25 or more interested
18 taxpayers. The request shall specify one or more taxing
19 districts in the county which lie in one or more other
20 specified counties, and also specify the civil townships, if
21 any, in which the overlapping taxing districts lie. When the
22 Department has received a written request for equalization
23 for overlapping tax districts as provided in this Section,
24 the Department shall promptly notify the county clerk and
25 county treasurer of each county affected by that request that
26 tax bills with respect to property in the parts of the county
27 which are affected by the request may not be prepared or
28 mailed until the Department certifies the apportionment among
29 counties of the taxing districts' levies, except as provided
30 in subsection (c) of this Section. To apportion, the
31 Department shall:
-2- LRB9008369KDks
1 (a) On or before December 31 of that year cause an
2 assessment ratio study to be made in each township in which
3 each of the named overlapping taxing districts lies, using
4 equalized assessed values as certified by the county clerk,
5 and an analysis of property transfers prior to January 1 of
6 that year. The property transfers shall be in an amount
7 deemed reasonable and proper by the Department. The
8 Department may conduct hearings, at which the evidence shall
9 be limited to the written presentation of assessment ratio
10 study data.
11 (b) Request from the County Clerk in each County in
12 which the overlapping taxing districts lie, certification of
13 the portion of the assessed value of the prior year for each
14 overlapping taxing district's portion of each township
15 district in each township. For those counties that classify
16 property by county ordinance pursuant to subsection (b) of
17 Section 4 of Article IX of the Illinois Constitution, the
18 certification shall be listed by property class as provided
19 in the classification ordinance. The clerk shall return the
20 certification within 30 days of receipt of the request.
21 (c) Use the township assessment ratio studies to
22 apportion the amount to be raised by taxation upon property
23 within the district so that each county in which the district
24 lies bears that burden of taxation as though all parts of the
25 overlapping taxing district had been assessed at the same
26 proportion of actual value. The Department shall certify to
27 each County Clerk, by March 15, the percent of burden.
28 Except as provided below, the County Clerk shall apply the
29 percentage to the extension as provided in Section 18-45 to
30 determine the amount of tax to be raised in the county.
31 If the Department does not certify the percent of burden
32 in the time prescribed, the county clerk shall use the most
33 recent prior certification to determine the amount of tax to
34 be raised in the county.
-3- LRB9008369KDks
1 If the use of a prior certified percentage results in
2 over or under extension for the overlapping taxing district
3 in the county using same, the county clerk shall make
4 appropriate adjustments in the subsequent year. Any
5 adjustments necessitated by the procedure authorized by this
6 Section shall be made by increasing or decreasing the tax
7 extension by fund for each taxing district where a prior
8 certified percentage was used. No tax rate limit shall render
9 any part of a tax levy illegally excessive which has been
10 apportioned as herein provided. The percentages certified by
11 the Department shall remain until changed by reason of
12 another assessment ratio study made under this Section.
13 To determine whether an overlapping district has met any
14 qualifying rate prescribed by law for eligibility for State
15 aid, the tax rate of the district shall be considered to be
16 that rate which would have produced the same amount of
17 revenue had the taxes of the district been extended at a
18 uniform rate throughout the district, even if by application
19 of this Section the actual rate of extension in a portion of
20 the district is less than the qualifying rate.
21 (Source: P.A. 86-905; 87-17; 87-1189; 88-455.)
22 Section 99. Effective date. This Act takes effect upon
23 becoming law.