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92_HB0434
LRB9202588SMdv
1 AN ACT concerning disabled persons.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Economic Development Area Tax Increment
5 Allocation Act is amended by changing Section 6 as follows:
6 (20 ILCS 620/6) (from Ch. 67 1/2, par. 1006)
7 Sec. 6. Filing with county clerk; certification of
8 initial equalized assessed value.
9 (a) The municipality shall file a certified copy of any
10 ordinance authorizing tax increment allocation financing for
11 an economic development project area with the county clerk,
12 and the county clerk shall immediately thereafter determine
13 (1) the most recently ascertained equalized assessed value of
14 each lot, block, tract or parcel of real property within the
15 economic development project area from which shall be
16 deducted the homestead exemptions provided by Sections
17 15-167, 15-170, and 15-175 of the Property Tax Code, which
18 value shall be the "initial equalized assessed value" of each
19 such piece of property, and (2) the total equalized assessed
20 value of all taxable real property within the economic
21 development project area by adding together the most recently
22 ascertained equalized assessed value of each taxable lot,
23 block, tract, or parcel of real property within such economic
24 development project area, from which shall be deducted the
25 homestead exemptions provided by Sections 15-167, 15-170, and
26 15-175 of the Property Tax Code, and shall certify such
27 amount as the "total initial equalized assessed value" of the
28 taxable real property within the economic development project
29 area.
30 (b) After the county clerk has certified the "total
31 initial equalized assessed value" of the taxable real
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1 property in the economic development project area, then in
2 respect to every taxing district containing an economic
3 development project area, the county clerk or any other
4 official required by law to ascertain the amount of the
5 equalized assessed value of all taxable property within that
6 taxing district for the purpose of computing the rate per
7 cent of tax to be extended upon taxable property within that
8 taxing district, shall in every year that tax increment
9 allocation financing is in effect ascertain the amount of
10 value of taxable property in an economic development project
11 area by including in that amount the lower of the current
12 equalized assessed value or the certified "total initial
13 equalized assessed value" of all taxable real property in
14 such area. The rate per cent of tax determined shall be
15 extended to the current equalized assessed value of all
16 property in the economic development project area in the same
17 manner as the rate per cent of tax is extended to all other
18 taxable property in the taxing district. The method of
19 allocating taxes established under this Section shall
20 terminate when the municipality adopts an ordinance
21 dissolving the special tax allocation fund for the economic
22 development project area, terminating the economic
23 development project area, and terminating the use of tax
24 increment allocation financing for the economic development
25 project area. This Act shall not be construed as relieving
26 property owners within an economic development project area
27 from paying a uniform rate of taxes upon the current
28 equalized assessed value of their taxable property as
29 provided in the Property Tax Code.
30 (Source: P.A. 88-670, eff. 12-2-94.)
31 Section 10. The Property Tax Code is amended by changing
32 Sections 15-10, 20-178, and 21-135 and adding Section 15-167
33 as follows:
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1 (35 ILCS 200/15-10)
2 Sec. 15-10. Exempt property; procedures for
3 certification. All property described in the Sections
4 following Section 15-30 and preceding Section 16-5, to the
5 extent therein limited, is exempt from taxation. However, it
6 is the duty of the titleholder or the owner of the beneficial
7 interest of any property that is exempt, except property
8 exempted under Section 15-45 (burial grounds) in counties of
9 less than 3,000,000 inhabitants and owned by a not-for-profit
10 organization, exempted under Section 15-50 (United States
11 property), and except as is otherwise provided in Sections
12 15-167, 15-170, and 15-175 (disabled, senior, and general
13 homesteads), to file with the chief county assessment
14 officer, on or before January 31 of each year (May 31 in the
15 case of property exempted by Section 15-167 or 15-170), an
16 affidavit stating whether there has been any change in the
17 ownership or use of the property or the status of the
18 owner-resident, or that a disabled veteran who qualifies
19 under Section 15-165 owned and used the property as of
20 January 1 of that year. In counties of less than 3,000,000
21 inhabitants, the titleholder or the owner of the beneficial
22 interest of property owned by a not-for-profit organization
23 and exempt under Section 15-45 is not required to file an
24 affidavit after January 31, 1998. The nature of any change
25 shall be stated in the affidavit. Failure to file an
26 affidavit shall, in the discretion of the assessment officer,
27 constitute cause to terminate the exemption of that property,
28 notwithstanding any other provision of this Code. Owners of
29 5 or more such exempt parcels within a county may file a
30 single annual affidavit in lieu of an affidavit for each
31 parcel. The assessment officer, upon request, shall furnish
32 an affidavit form to the owners, in which the owner may state
33 whether there has been any change in the ownership or use of
34 the property or status of the owner or resident as of January
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1 1 of that year. The owner of 5 or more exempt parcels shall
2 list all the properties giving the same information for each
3 parcel as required of owners who file individual affidavits.
4 (Source: P.A. 90-323, eff. 1-1-98.)
5 (35 ILCS 200/15-167 new)
6 Sec. 15-167. Disabled persons homestead exemption.
7 (a) Beginning with the assessment for the 2001 tax year,
8 an annual homestead exemption is granted to disabled persons
9 in the amount of $5,000, except as provided in subsection
10 (c), to be deducted from the property's value as equalized or
11 assessed by the Department of Revenue. The disabled person
12 shall receive the homestead exemption upon meeting the
13 following requirements:
14 (1) The property must be occupied as a residence by
15 the disabled person.
16 (2) The disabled person's adjusted gross income
17 must be less than $16,000 as reported for income tax
18 purposes under the United States Internal Revenue Code.
19 (3) The disabled person must be liable for paying
20 the real estate taxes on the property.
21 (4) The disabled person must be an owner of record
22 of the property or have a legal or equitable interest in
23 the property as evidenced by a written instrument. In
24 the case of a leasehold interest in property, the lease
25 must be for a single family residence.
26 A person who is disabled during the current assessment
27 year is eligible to apply for this homestead exemption during
28 that assessment year. Application must be made during the
29 application period in effect for the county of residence. If
30 a homestead exemption has been granted under this Section and
31 the person awarded the exemption subsequently becomes a
32 resident of a facility licensed under the Nursing Home Care
33 Act, then the exemption shall continue (i) so long as the
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1 residence continues to be occupied by the qualifying person's
2 spouse or (ii) if the residence remains unoccupied but is
3 still owned by the person qualified for the homestead
4 exemption.
5 (b) For the purposes of this Section, "disabled person"
6 means a person unable to engage in any substantial gainful
7 activity by reason of a medically determinable physical or
8 mental impairment that (i) can be expected to result in death
9 or (ii) has lasted or can be expected to last for a
10 continuous period of not less than 12 months. Disabled
11 persons applying for the exemption under this Section must
12 submit proof of the disability in the manner prescribed by
13 the chief county assessment officer. Proof that an applicant
14 is eligible to receive disability benefits under the federal
15 Social Security Act constitutes proof of disability for
16 purposes of this Section. Issuance of an Illinois Disabled
17 Person Identification Card to the applicant stating that the
18 possessor is under a Class 2 disability, as defined in
19 Section 4A of the Illinois Identification Card Act,
20 constitutes proof that the person is a disabled person for
21 purposes of this Section. A disabled person not covered
22 under the federal Social Security Act and not presenting a
23 Disabled Person Identification Card stating that the claimant
24 is under a Class 2 disability shall be examined by a
25 physician designated by the chief county assessment officer,
26 and the status as a disabled person shall be determined using
27 the standards of the Social Security Administration. The
28 applicant shall pay the costs of any required examination.
29 (c) For land improved with (i) an apartment building
30 owned and operated as a cooperative or (ii) a life care
31 facility as defined under Section 2 of the Life Care
32 Facilities Act that is considered to be a cooperative, the
33 maximum reduction from the value of the property, as
34 equalized or assessed by the Department, shall be multiplied
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1 by the number of apartments or units occupied by a disabled
2 person. The disabled person shall receive the homestead
3 exemption upon meeting the following requirements:
4 (1) The property must be occupied as a residence by
5 the disabled person.
6 (2) The disabled person's adjusted gross income
7 must be less than $16,000 as reported for income tax
8 purposes under the United States Internal Revenue Code.
9 (3) The disabled person must be liable by contract
10 with the owner or owners of record for paying the
11 apportioned property taxes on the property of the
12 cooperative or life care facility. In the case of a life
13 care facility, the disabled person must be liable for
14 paying the apportioned property taxes under a life care
15 contract as defined in Section 2 of the Life Care
16 Facilities Act.
17 (4) The disabled person must be an owner of record
18 of a legal or equitable interest in the cooperative
19 apartment building. A leasehold interest does not meet
20 this requirement.
21 If a homestead exemption is granted under this subsection,
22 the cooperative association or management firm shall credit
23 the savings resulting from the exemption to the apportioned
24 tax liability of the qualifying disabled person. The chief
25 county assessment officer may request reasonable proof that
26 the association or firm has properly credited the exemption.
27 A person who willfully refuses to credit an exemption to the
28 qualified disabled person is guilty of a Class B misdemeanor.
29 (d) The chief county assessment officer shall determine
30 the eligibility of property to receive the homestead
31 exemption according to guidelines established by the
32 Department. After a person has received an exemption under
33 this Section, an annual verification of eligibility for the
34 exemption shall be mailed to the taxpayer.
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1 The chief county assessment officer shall provide to each
2 person granted a homestead exemption under this Section a
3 form to designate any other person to receive a duplicate of
4 any notice of delinquency in the payment of taxes assessed
5 and levied under this Code on the person's qualifying
6 property. The duplicate notice shall be in addition to the
7 notice required to be provided to the person receiving the
8 exemption and shall be given in the manner required by this
9 Code. The person filing the request for the duplicate notice
10 shall pay an administrative fee of $5 to the chief county
11 assessment officer. The assessment officer shall then file
12 the executed designation with the county collector, who shall
13 issue the duplicate notices as indicated by the designation.
14 A designation may be rescinded by the disabled person in the
15 manner required by the chief county assessment officer.
16 (e) This Section is a denial and limitation of home rule
17 powers and functions under subsection (g) of Section 6 of
18 Article VII of the Illinois Constitution.
19 (35 ILCS 200/20-178)
20 Sec. 20-178. Certificate of error; refund; interest.
21 When the county collector makes any refunds due on
22 certificates of error issued under Sections 14-15 through
23 14-25 that have been either certified or adjudicated, the
24 county collector shall pay the taxpayer interest on the
25 amount of the refund at the rate of 0.5% per month.
26 No interest shall be due under this Section for any time
27 prior to 60 days after the effective date of this amendatory
28 Act of the 91st General Assembly. For certificates of error
29 issued prior to the effective date of this amendatory Act of
30 the 91st General Assembly, the county collector shall pay the
31 taxpayer interest from 60 days after the effective date of
32 this amendatory Act of the 91st General Assembly until the
33 date the refund is paid. For certificates of error issued on
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1 or after the effective date of this amendatory Act of the
2 91st General Assembly, interest shall be paid from 60 days
3 after the certificate of error is issued by the chief county
4 assessment officer to the date the refund is made. To cover
5 the cost of interest, the county collector shall
6 proportionately reduce the distribution of taxes collected
7 for each taxing district in which the property is situated.
8 This Section shall not apply to any certificate of error
9 granting a homestead exemption under Section 15-167, 15-170,
10 15-172, or 15-175.
11 (Source: P.A. 91-393, eff. 7-30-99.)
12 (35 ILCS 200/21-135)
13 Sec. 21-135. Mailed notice of application for judgment
14 and sale. Not less than 15 days before the date of
15 application for judgment and sale of delinquent properties,
16 the county collector shall mail, by registered or certified
17 mail, a notice of the forthcoming application for judgment
18 and sale to the person shown by the current collector's
19 warrant book to be the party in whose name the taxes were
20 last assessed and, if applicable, to the party specified
21 under Section 15-167 or 15-170. The notice shall include the
22 intended dates of application for judgment and sale and
23 commencement of the sale, and a description of the
24 properties. The county collector must present proof of the
25 mailing to the court along with the application for
26 judgement.
27 In counties with less than 3,000,000 inhabitants, a copy
28 of this notice shall also be mailed by the county collector
29 by registered or certified mail to any lienholder of record
30 who annually requests a copy of the notice. The failure of
31 the county collector to mail a notice or its non-delivery to
32 the lienholder shall not affect the validity of the judgment.
33 In counties with 3,000,000 or more inhabitants, notice
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1 shall not be mailed to any person when, under Section 14-15,
2 a certificate of error has been executed by the county
3 assessor or by both the county assessor and board of appeals
4 (until the first Monday in December 1998 and the board of
5 review beginning the first Monday in December 1998 and
6 thereafter), except as provided by court order under Section
7 21-120.
8 The collector shall collect $10 from the proceeds of each
9 sale to cover the costs of registered or certified mailing
10 and the costs of advertisement and publication. If a taxpayer
11 pays the taxes on the property after the notice of the
12 forthcoming application for judgment and sale is mailed but
13 before the sale is made, then the collector shall collect $10
14 from the taxpayer to cover the costs of registered or
15 certified mailing and the costs of advertisement and
16 publication.
17 (Source: P.A. 89-126, eff. 7-11-95; 89-671, eff. 8-14-96;
18 90-334, eff. 8-8-97.)
19 Section 15. The County Economic Development Project Area
20 Property Tax Allocation Act is amended by changing Section 6
21 as follows:
22 (55 ILCS 85/6) (from Ch. 34, par. 7006)
23 Sec. 6. Filing with county clerk; certification of
24 initial equalized assessed value.
25 (a) The county shall file a certified copy of any
26 ordinance authorizing property tax allocation financing for
27 an economic development project area with the county clerk,
28 and the county clerk shall immediately thereafter determine
29 (1) the most recently ascertained equalized assessed value of
30 each lot, block, tract or parcel of real property within the
31 economic development project area from which shall be
32 deducted the homestead exemptions provided by Sections
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1 15-167, 15-170, and 15-175 of the Property Tax Code, which
2 value shall be the "initial equalized assessed value" of each
3 such piece of property, and (2) the total equalized assessed
4 value of all taxable real property within the economic
5 development project area by adding together the most recently
6 ascertained equalized assessed value of each taxable lot,
7 block, tract, or parcel of real property within such economic
8 development project area, from which shall be deducted the
9 homestead exemptions provided by Sections 15-167, 15-170, and
10 15-175 of the Property Tax Code. Upon receiving written
11 notice from the Department of its approval and certification
12 of such economic development project area, the county clerk
13 shall immediately certify such amount as the "total initial
14 equalized assessed value" of the taxable property within the
15 economic development project area.
16 (b) After the county clerk has certified the "total
17 initial equalized assessed value" of the taxable real
18 property in the economic development project area, then in
19 respect to every taxing district containing an economic
20 development project area, the county clerk or any other
21 official required by law to ascertain the amount of the
22 equalized assessed value of all taxable property within that
23 taxing district for the purpose of computing the rate percent
24 of tax to be extended upon taxable property within the taxing
25 district, shall in every year that property tax allocation
26 financing is in effect ascertain the amount of value of
27 taxable property in an economic development project area by
28 including in that amount the lower of the current equalized
29 assessed value or the certified "total initial equalized
30 assessed value" of all taxable real property in such area.
31 The rate percent of tax determined shall be extended to the
32 current equalized assessed value of all property in the
33 economic development project area in the same manner as the
34 rate percent of tax is extended to all other taxable property
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1 in the taxing district. The method of allocating taxes
2 established under this Section shall terminate when the
3 county adopts an ordinance dissolving the special tax
4 allocation fund for the economic development project area.
5 This Act shall not be construed as relieving property owners
6 within an economic development project area from paying a
7 uniform rate of taxes upon the current equalized assessed
8 value of their taxable property as provided in the Property
9 Tax Code.
10 (Source: P.A. 88-670, eff. 12-2-94.)
11 Section 20. The County Economic Development Project Area
12 Tax Increment Allocation Act of 1991 is amended by changing
13 Section 45 as follows:
14 (55 ILCS 90/45) (from Ch. 34, par. 8045)
15 Sec. 45. Filing with county clerk; certification of
16 initial equalized assessed value.
17 (a) A county that has by ordinance approved an economic
18 development plan, established an economic development project
19 area, and adopted tax increment allocation financing for that
20 area shall file certified copies of the ordinance or
21 ordinances with the county clerk. Upon receiving the
22 ordinance or ordinances, the county clerk shall immediately
23 determine (i) the most recently ascertained equalized
24 assessed value of each lot, block, tract, or parcel of real
25 property within the economic development project area from
26 which shall be deducted the homestead exemptions provided by
27 Sections 15-167, 15-170, and 15-175 of the Property Tax Code
28 (that value being the "initial equalized assessed value" of
29 each such piece of property) and (ii) the total equalized
30 assessed value of all taxable real property within the
31 economic development project area by adding together the most
32 recently ascertained equalized assessed value of each taxable
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1 lot, block, tract, or parcel of real property within the
2 economic development project area, from which shall be
3 deducted the homestead exemptions provided by Sections
4 15-167, 15-170, and 15-175 of the Property Tax Code, and
5 shall certify that amount as the "total initial equalized
6 assessed value" of the taxable real property within the
7 economic development project area.
8 (b) After the county clerk has certified the "total
9 initial equalized assessed value" of the taxable real
10 property in the economic development project area, then in
11 respect to every taxing district containing an economic
12 development project area, the county clerk or any other
13 official required by law to ascertain the amount of the
14 equalized assessed value of all taxable property within the
15 taxing district for the purpose of computing the rate per
16 cent of tax to be extended upon taxable property within the
17 taxing district shall, in every year that tax increment
18 allocation financing is in effect, ascertain the amount of
19 value of taxable property in an economic development project
20 area by including in that amount the lower of the current
21 equalized assessed value or the certified "total initial
22 equalized assessed value" of all taxable real property in the
23 area. The rate per cent of tax determined shall be extended
24 to the current equalized assessed value of all property in
25 the economic development project area in the same manner as
26 the rate per cent of tax is extended to all other taxable
27 property in the taxing district. The method of extending
28 taxes established under this Section shall terminate when the
29 county adopts an ordinance dissolving the special tax
30 allocation fund for the economic development project area.
31 This Act shall not be construed as relieving property owners
32 within an economic development project area from paying a
33 uniform rate of taxes upon the current equalized assessed
34 value of their taxable property as provided in the Property
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1 Tax Code.
2 (Source: P.A. 87-1; 88-670, eff. 12-2-94.)
3 Section 25. The Illinois Municipal Code is amended by
4 changing Sections 11-74.4-8, 11-74.4-9, and 11-74.6-40 as
5 follows:
6 (65 ILCS 5/11-74.4-8) (from Ch. 24, par. 11-74.4-8)
7 Sec. 11-74.4-8. Tax increment allocation financing. A
8 municipality may not adopt tax increment financing in a
9 redevelopment project area after the effective date of this
10 amendatory Act of 1997 that will encompass an area that is
11 currently included in an enterprise zone created under the
12 Illinois Enterprise Zone Act unless that municipality,
13 pursuant to Section 5.4 of the Illinois Enterprise Zone Act,
14 amends the enterprise zone designating ordinance to limit the
15 eligibility for tax abatements as provided in Section 5.4.1
16 of the Illinois Enterprise Zone Act. A municipality, at the
17 time a redevelopment project area is designated, may adopt
18 tax increment allocation financing by passing an ordinance
19 providing that the ad valorem taxes, if any, arising from the
20 levies upon taxable real property in such redevelopment
21 project area by taxing districts and tax rates determined in
22 the manner provided in paragraph (c) of Section 11-74.4-9
23 each year after the effective date of the ordinance until
24 redevelopment project costs and all municipal obligations
25 financing redevelopment project costs incurred under this
26 Division have been paid shall be divided as follows:
27 (a) That portion of taxes levied upon each taxable lot,
28 block, tract or parcel of real property which is attributable
29 to the lower of the current equalized assessed value or the
30 initial equalized assessed value of each such taxable lot,
31 block, tract or parcel of real property in the redevelopment
32 project area shall be allocated to and when collected shall
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1 be paid by the county collector to the respective affected
2 taxing districts in the manner required by law in the absence
3 of the adoption of tax increment allocation financing.
4 (b) Except from a tax levied by a township to retire
5 bonds issued to satisfy court-ordered damages, that portion,
6 if any, of such taxes which is attributable to the increase
7 in the current equalized assessed valuation of each taxable
8 lot, block, tract or parcel of real property in the
9 redevelopment project area over and above the initial
10 equalized assessed value of each property in the project area
11 shall be allocated to and when collected shall be paid to the
12 municipal treasurer who shall deposit said taxes into a
13 special fund called the special tax allocation fund of the
14 municipality for the purpose of paying redevelopment project
15 costs and obligations incurred in the payment thereof. In any
16 county with a population of 3,000,000 or more that has
17 adopted a procedure for collecting taxes that provides for
18 one or more of the installments of the taxes to be billed and
19 collected on an estimated basis, the municipal treasurer
20 shall be paid for deposit in the special tax allocation fund
21 of the municipality, from the taxes collected from estimated
22 bills issued for property in the redevelopment project area,
23 the difference between the amount actually collected from
24 each taxable lot, block, tract, or parcel of real property
25 within the redevelopment project area and an amount
26 determined by multiplying the rate at which taxes were last
27 extended against the taxable lot, block, track, or parcel of
28 real property in the manner provided in subsection (c) of
29 Section 11-74.4-9 by the initial equalized assessed value of
30 the property divided by the number of installments in which
31 real estate taxes are billed and collected within the county;
32 provided that the payments on or before December 31, 1999 to
33 a municipal treasurer shall be made only if each of the
34 following conditions are met:
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1 (1) The total equalized assessed value of the
2 redevelopment project area as last determined was not
3 less than 175% of the total initial equalized assessed
4 value.
5 (2) Not more than 50% of the total equalized
6 assessed value of the redevelopment project area as last
7 determined is attributable to a piece of property
8 assigned a single real estate index number.
9 (3) The municipal clerk has certified to the county
10 clerk that the municipality has issued its obligations to
11 which there has been pledged the incremental property
12 taxes of the redevelopment project area or taxes levied
13 and collected on any or all property in the municipality
14 or the full faith and credit of the municipality to pay
15 or secure payment for all or a portion of the
16 redevelopment project costs. The certification shall be
17 filed annually no later than September 1 for the
18 estimated taxes to be distributed in the following year;
19 however, for the year 1992 the certification shall be
20 made at any time on or before March 31, 1992.
21 (4) The municipality has not requested that the
22 total initial equalized assessed value of real property
23 be adjusted as provided in subsection (b) of Section
24 11-74.4-9.
25 The conditions of paragraphs (1) through (4) do not apply
26 after December 31, 1999 to payments to a municipal treasurer
27 made by a county with 3,000,000 or more inhabitants that has
28 adopted an estimated billing procedure for collecting taxes.
29 If a county that has adopted the estimated billing procedure
30 makes an erroneous overpayment of tax revenue to the
31 municipal treasurer, then the county may seek a refund of
32 that overpayment. The county shall send the municipal
33 treasurer a notice of liability for the overpayment on or
34 before the mailing date of the next real estate tax bill
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1 within the county. The refund shall be limited to the amount
2 of the overpayment.
3 It is the intent of this Division that after the
4 effective date of this amendatory Act of 1988 a
5 municipality's own ad valorem tax arising from levies on
6 taxable real property be included in the determination of
7 incremental revenue in the manner provided in paragraph (c)
8 of Section 11-74.4-9. If the municipality does not extend
9 such a tax, it shall annually deposit in the municipality's
10 Special Tax Increment Fund an amount equal to 10% of the
11 total contributions to the fund from all other taxing
12 districts in that year. The annual 10% deposit required by
13 this paragraph shall be limited to the actual amount of
14 municipally produced incremental tax revenues available to
15 the municipality from taxpayers located in the redevelopment
16 project area in that year if: (a) the plan for the area
17 restricts the use of the property primarily to industrial
18 purposes, (b) the municipality establishing the redevelopment
19 project area is a home-rule community with a 1990 population
20 of between 25,000 and 50,000, (c) the municipality is wholly
21 located within a county with a 1990 population of over
22 750,000 and (d) the redevelopment project area was
23 established by the municipality prior to June 1, 1990. This
24 payment shall be in lieu of a contribution of ad valorem
25 taxes on real property. If no such payment is made, any
26 redevelopment project area of the municipality shall be
27 dissolved.
28 If a municipality has adopted tax increment allocation
29 financing by ordinance and the County Clerk thereafter
30 certifies the "total initial equalized assessed value as
31 adjusted" of the taxable real property within such
32 redevelopment project area in the manner provided in
33 paragraph (b) of Section 11-74.4-9, each year after the date
34 of the certification of the total initial equalized assessed
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1 value as adjusted until redevelopment project costs and all
2 municipal obligations financing redevelopment project costs
3 have been paid the ad valorem taxes, if any, arising from the
4 levies upon the taxable real property in such redevelopment
5 project area by taxing districts and tax rates determined in
6 the manner provided in paragraph (c) of Section 11-74.4-9
7 shall be divided as follows:
8 (1) That portion of the taxes levied upon each
9 taxable lot, block, tract or parcel of real property
10 which is attributable to the lower of the current
11 equalized assessed value or "current equalized assessed
12 value as adjusted" or the initial equalized assessed
13 value of each such taxable lot, block, tract, or parcel
14 of real property existing at the time tax increment
15 financing was adopted, minus the total current homestead
16 exemptions provided by Sections 15-167, 15-170, and
17 15-175 of the Property Tax Code in the redevelopment
18 project area shall be allocated to and when collected
19 shall be paid by the county collector to the respective
20 affected taxing districts in the manner required by law
21 in the absence of the adoption of tax increment
22 allocation financing.
23 (2) That portion, if any, of such taxes which is
24 attributable to the increase in the current equalized
25 assessed valuation of each taxable lot, block, tract, or
26 parcel of real property in the redevelopment project
27 area, over and above the initial equalized assessed value
28 of each property existing at the time tax increment
29 financing was adopted, minus the total current homestead
30 exemptions pertaining to each piece of property provided
31 by Sections 15-167, 15-170, and 15-175 of the Property
32 Tax Code in the redevelopment project area, shall be
33 allocated to and when collected shall be paid to the
34 municipal Treasurer, who shall deposit said taxes into a
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1 special fund called the special tax allocation fund of
2 the municipality for the purpose of paying redevelopment
3 project costs and obligations incurred in the payment
4 thereof.
5 The municipality may pledge in the ordinance the funds in
6 and to be deposited in the special tax allocation fund for
7 the payment of such costs and obligations. No part of the
8 current equalized assessed valuation of each property in the
9 redevelopment project area attributable to any increase above
10 the total initial equalized assessed value, or the total
11 initial equalized assessed value as adjusted, of such
12 properties shall be used in calculating the general State
13 school aid formula, provided for in Section 18-8 of the
14 School Code, until such time as all redevelopment project
15 costs have been paid as provided for in this Section.
16 Whenever a municipality issues bonds for the purpose of
17 financing redevelopment project costs, such municipality may
18 provide by ordinance for the appointment of a trustee, which
19 may be any trust company within the State, and for the
20 establishment of such funds or accounts to be maintained by
21 such trustee as the municipality shall deem necessary to
22 provide for the security and payment of the bonds. If such
23 municipality provides for the appointment of a trustee, such
24 trustee shall be considered the assignee of any payments
25 assigned by the municipality pursuant to such ordinance and
26 this Section. Any amounts paid to such trustee as assignee
27 shall be deposited in the funds or accounts established
28 pursuant to such trust agreement, and shall be held by such
29 trustee in trust for the benefit of the holders of the bonds,
30 and such holders shall have a lien on and a security interest
31 in such funds or accounts so long as the bonds remain
32 outstanding and unpaid. Upon retirement of the bonds, the
33 trustee shall pay over any excess amounts held to the
34 municipality for deposit in the special tax allocation fund.
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1 When such redevelopment projects costs, including without
2 limitation all municipal obligations financing redevelopment
3 project costs incurred under this Division, have been paid,
4 all surplus funds then remaining in the special tax
5 allocation fund shall be distributed by being paid by the
6 municipal treasurer to the Department of Revenue, the
7 municipality and the county collector; first to the
8 Department of Revenue and the municipality in direct
9 proportion to the tax incremental revenue received from the
10 State and the municipality, but not to exceed the total
11 incremental revenue received from the State or the
12 municipality less any annual surplus distribution of
13 incremental revenue previously made; with any remaining funds
14 to be paid to the County Collector who shall immediately
15 thereafter pay said funds to the taxing districts in the
16 redevelopment project area in the same manner and proportion
17 as the most recent distribution by the county collector to
18 the affected districts of real property taxes from real
19 property in the redevelopment project area.
20 Upon the payment of all redevelopment project costs,
21 retirement of obligations and the distribution of any excess
22 monies pursuant to this Section, the municipality shall adopt
23 an ordinance dissolving the special tax allocation fund for
24 the redevelopment project area and terminating the
25 designation of the redevelopment project area as a
26 redevelopment project area. Municipalities shall notify
27 affected taxing districts prior to November 1 if the
28 redevelopment project area is to be terminated by December 31
29 of that same year. If a municipality extends estimated dates
30 of completion of a redevelopment project and retirement of
31 obligations to finance a redevelopment project, as allowed by
32 this amendatory Act of 1993, that extension shall not extend
33 the property tax increment allocation financing authorized by
34 this Section. Thereafter the rates of the taxing districts
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1 shall be extended and taxes levied, collected and distributed
2 in the manner applicable in the absence of the adoption of
3 tax increment allocation financing.
4 Nothing in this Section shall be construed as relieving
5 property in such redevelopment project areas from being
6 assessed as provided in the Property Tax Code or as relieving
7 owners of such property from paying a uniform rate of taxes,
8 as required by Section 4 of Article 9 of the Illinois
9 Constitution.
10 (Source: P.A. 90-258, eff. 7-30-97; 91-190, eff. 7-20-99;
11 91-478, eff. 11-1-99; revised 10-13-99.)
12 (65 ILCS 5/11-74.4-9) (from Ch. 24, par. 11-74.4-9)
13 Sec. 11-74.4-9. Equalized assessed value of property.
14 (a) If a municipality by ordinance provides for tax
15 increment allocation financing pursuant to Section 11-74.4-8,
16 the county clerk immediately thereafter shall determine (1)
17 the most recently ascertained equalized assessed value of
18 each lot, block, tract or parcel of real property within such
19 redevelopment project area from which shall be deducted the
20 homestead exemptions provided by Sections 15-167, 15-170, and
21 15-175 of the Property Tax Code, which value shall be the
22 "initial equalized assessed value" of each such piece of
23 property, and (2) the total equalized assessed value of all
24 taxable real property within such redevelopment project area
25 by adding together the most recently ascertained equalized
26 assessed value of each taxable lot, block, tract, or parcel
27 of real property within such project area, from which shall
28 be deducted the homestead exemptions provided by Sections
29 15-167, 15-170, and 15-175 of the Property Tax Code, and
30 shall certify such amount as the "total initial equalized
31 assessed value" of the taxable real property within such
32 project area.
33 (b) In reference to any municipality which has adopted
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1 tax increment financing after January 1, 1978, and in respect
2 to which the county clerk has certified the "total initial
3 equalized assessed value" of the property in the
4 redevelopment area, the municipality may thereafter request
5 the clerk in writing to adjust the initial equalized value of
6 all taxable real property within the redevelopment project
7 area by deducting therefrom the exemptions provided for by
8 Sections 15-167, 15-170, and 15-175 of the Property Tax Code
9 applicable to each lot, block, tract or parcel of real
10 property within such redevelopment project area. The county
11 clerk shall immediately after the written request to adjust
12 the total initial equalized value is received determine the
13 total homestead exemptions in the redevelopment project area
14 provided by Sections 15-167, 15-170, and 15-175 of the
15 Property Tax Code by adding together the homestead exemptions
16 provided by said Sections on each lot, block, tract or parcel
17 of real property within such redevelopment project area and
18 then shall deduct the total of said exemptions from the total
19 initial equalized assessed value. The county clerk shall
20 then promptly certify such amount as the "total initial
21 equalized assessed value as adjusted" of the taxable real
22 property within such redevelopment project area.
23 (c) After the county clerk has certified the "total
24 initial equalized assessed value" of the taxable real
25 property in such area, then in respect to every taxing
26 district containing a redevelopment project area, the county
27 clerk or any other official required by law to ascertain the
28 amount of the equalized assessed value of all taxable
29 property within such district for the purpose of computing
30 the rate per cent of tax to be extended upon taxable property
31 within such district, shall in every year that tax increment
32 allocation financing is in effect ascertain the amount of
33 value of taxable property in a redevelopment project area by
34 including in such amount the lower of the current equalized
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1 assessed value or the certified "total initial equalized
2 assessed value" of all taxable real property in such area,
3 except that after he has certified the "total initial
4 equalized assessed value as adjusted" he shall in the year of
5 said certification if tax rates have not been extended and in
6 every year thereafter that tax increment allocation financing
7 is in effect ascertain the amount of value of taxable
8 property in a redevelopment project area by including in such
9 amount the lower of the current equalized assessed value or
10 the certified "total initial equalized assessed value as
11 adjusted" of all taxable real property in such area. The rate
12 per cent of tax determined shall be extended to the current
13 equalized assessed value of all property in the redevelopment
14 project area in the same manner as the rate per cent of tax
15 is extended to all other taxable property in the taxing
16 district. The method of extending taxes established under
17 this Section shall terminate when the municipality adopts an
18 ordinance dissolving the special tax allocation fund for the
19 redevelopment project area. This Division shall not be
20 construed as relieving property owners within a redevelopment
21 project area from paying a uniform rate of taxes upon the
22 current equalized assessed value of their taxable property as
23 provided in the Property Tax Code.
24 (Source: P.A. 88-670, eff. 12-2-94.)
25 (65 ILCS 5/11-74.6-40)
26 Sec. 11-74.6-40. Equalized assessed value determination;
27 property tax extension.
28 (a) If a municipality by ordinance provides for tax
29 increment allocation financing under Section 11-74.6-35, the
30 county clerk immediately thereafter:
31 (1) shall determine the initial equalized assessed
32 value of each parcel of real property in the
33 redevelopment project area, which is the most recently
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1 established equalized assessed value of each lot, block,
2 tract or parcel of taxable real property within the
3 redevelopment project area, minus the homestead
4 exemptions provided by Sections 15-167, 15-170, and
5 15-175 of the Property Tax Code; and
6 (2) shall certify to the municipality the total
7 initial equalized assessed value of all taxable real
8 property within the redevelopment project area.
9 (b) Any municipality that has established a vacant
10 industrial buildings conservation area may, by ordinance
11 passed after the adoption of tax increment allocation
12 financing, provide that the county clerk immediately
13 thereafter shall again determine:
14 (1) the updated initial equalized assessed value of
15 each lot, block, tract or parcel of real property, which
16 is the most recently ascertained equalized assessed value
17 of each lot, block, tract or parcel of real property
18 within the vacant industrial buildings conservation area;
19 and
20 (2) the total updated initial equalized assessed
21 value of all taxable real property within the
22 redevelopment project area, which is the total of the
23 updated initial equalized assessed value of all taxable
24 real property within the vacant industrial buildings
25 conservation area.
26 The county clerk shall certify to the municipality the
27 total updated initial equalized assessed value of all taxable
28 real property within the industrial buildings conservation
29 area.
30 (c) After the county clerk has certified the total
31 initial equalized assessed value or the total updated initial
32 equalized assessed value of the taxable real property in the
33 area, for each taxing district in which a redevelopment
34 project area is situated, the county clerk or any other
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1 official required by law to determine the amount of the
2 equalized assessed value of all taxable property within the
3 district for the purpose of computing the percentage rate of
4 tax to be extended upon taxable property within the district,
5 shall in every year that tax increment allocation financing
6 is in effect determine the total equalized assessed value of
7 taxable property in a redevelopment project area by including
8 in that amount the lower of the current equalized assessed
9 value or the certified total initial equalized assessed value
10 or, if the total of updated equalized assessed value has been
11 certified, the total updated initial equalized assessed value
12 of all taxable real property in the redevelopment project
13 area. After he has certified the total initial equalized
14 assessed value he shall in the year of that certification, if
15 tax rates have not been extended, and in every subsequent
16 year that tax increment allocation financing is in effect,
17 determine the amount of equalized assessed value of taxable
18 property in a redevelopment project area by including in that
19 amount the lower of the current total equalized assessed
20 value or the certified total initial equalized assessed value
21 or, if the total of updated initial equalized assessed values
22 have been certified, the total updated initial equalized
23 assessed value of all taxable real property in the
24 redevelopment project area.
25 (d) The percentage rate of tax determined shall be
26 extended on the current equalized assessed value of all
27 property in the redevelopment project area in the same manner
28 as the rate per cent of tax is extended to all other taxable
29 property in the taxing district. The method of extending
30 taxes established under this Section shall terminate when the
31 municipality adopts an ordinance dissolving the special tax
32 allocation fund for the redevelopment project area. This Law
33 shall not be construed as relieving property owners within a
34 redevelopment project area from paying a uniform rate of
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1 taxes upon the current equalized assessed value of their
2 taxable property as provided in the Property Tax Code.
3 (Source: P.A. 88-537; 88-670, eff. 12-2-94.)
4 Section 30. The Economic Development Project Area Tax
5 Increment Allocation Act of 1995 is amended by changing
6 Section 45 as follows:
7 (65 ILCS 110/45)
8 Sec. 45. Filing with county clerk; certification of
9 initial equalized assessed value.
10 (a) A municipality that has by ordinance approved an
11 economic development plan, established an economic
12 development project area, and adopted tax increment
13 allocation financing for that area shall file certified
14 copies of the ordinance or ordinances with the county clerk.
15 Upon receiving the ordinance or ordinances, the county clerk
16 shall immediately determine (i) the most recently ascertained
17 equalized assessed value of each lot, block, tract, or parcel
18 of real property within the economic development project area
19 from which shall be deducted the homestead exemptions
20 provided by Sections 15-167, 15-170, and 15-175 of the
21 Property Tax Code (that value being the "initial equalized
22 assessed value" of each such piece of property) and (ii) the
23 total equalized assessed value of all taxable real property
24 within the economic development project area by adding
25 together the most recently ascertained equalized assessed
26 value of each taxable lot, block, tract, or parcel of real
27 property within the economic development project area, from
28 which shall be deducted the homestead exemptions provided by
29 Sections 15-167, 15-170, and 15-175 of the Property Tax Code,
30 and shall certify that amount as the "total initial equalized
31 assessed value" of the taxable real property within the
32 economic development project area.
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1 (b) After the county clerk has certified the "total
2 initial equalized assessed value" of the taxable real
3 property in the economic development project area, then in
4 respect to every taxing district containing an economic
5 development project area, the county clerk or any other
6 official required by law to ascertain the amount of the
7 equalized assessed value of all taxable property within the
8 taxing district for the purpose of computing the rate per
9 cent of tax to be extended upon taxable property within the
10 taxing district shall, in every year that tax increment
11 allocation financing is in effect, ascertain the amount of
12 value of taxable property in an economic development project
13 area by including in that amount the lower of the current
14 equalized assessed value or the certified "total initial
15 equalized assessed value" of all taxable real property in the
16 area. The rate per cent of tax determined shall be extended
17 to the current equalized assessed value of all property in
18 the economic development project area in the same manner as
19 the rate per cent of tax is extended to all other taxable
20 property in the taxing district. The method of extending
21 taxes established under this Section shall terminate when the
22 municipality adopts an ordinance dissolving the special tax
23 allocation fund for the economic development project area.
24 This Act shall not be construed as relieving owners or
25 lessees of property within an economic development project
26 area from paying a uniform rate of taxes upon the current
27 equalized assessed value of their taxable property as
28 provided in the Property Tax Code.
29 (Source: P.A. 89-176, eff. 1-1-96.)
30 Section 35. The Criminal Code of 1961 is amended by
31 changing Section 17A-1 as follows:
32 (720 ILCS 5/17A-1) (from Ch. 38, par. 17A-1)
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1 Sec. 17A-1. Persons under deportation order; ineligible
2 for benefits. An individual against whom a United States
3 Immigration Judge has issued an order of deportation which
4 has been affirmed by the Board of Immigration Review, as well
5 as an individual who appeals such an order pending appeal,
6 under paragraph 19 of Section 241(a) of the Immigration and
7 Nationality Act relating to persecution of others on account
8 of race, religion, national origin or political opinion under
9 the direction of or in association with the Nazi government
10 of Germany or its allies, shall be ineligible for the
11 following benefits authorized by State law:
12 (a) The homestead exemptions exemption and homestead
13 improvement exemption under Sections 15-167, 15-170, 15-175,
14 and 15-180 of the Property Tax Code.
15 (b) Grants under the Senior Citizens and Disabled
16 Persons Property Tax Relief and Pharmaceutical Assistance
17 Act.
18 (c) The double income tax exemption conferred upon
19 persons 65 years of age or older by Section 204 of the
20 Illinois Income Tax Act.
21 (d) Grants provided by the Department on Aging.
22 (e) Reductions in vehicle registration fees under
23 Section 3-806.3 of the Illinois Vehicle Code.
24 (f) Free fishing and reduced fishing license fees under
25 Sections 20-5 and 20-40 of the Fish and Aquatic Life Code.
26 (g) Tuition free courses for senior citizens under the
27 Senior Citizen Courses Act.
28 (h) Any benefits under the Illinois Public Aid Code.
29 (Source: P.A. 87-895; 88-670, eff. 12-2-94.)
30 Section 90. The State Mandates Act is amended by adding
31 Section 8.25 as follows:
32 (30 ILCS 805/8.25 new)
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1 Sec. 8.25. Exempt mandate. Notwithstanding Sections 6
2 and 8 of this Act, no reimbursement by the State is required
3 for the implementation of any mandate created by this
4 amendatory Act of the 92nd General Assembly.
5 Section 99. Effective date. This Act takes effect upon
6 becoming law.