Public Act 096-1350
 
HB5169 EnrolledLRB096 19045 HLH 34436 b


  
    AN ACT concerning revenue.
  
 
    Be it enacted by the People of the State of Illinois,
 
represented in the General Assembly:
  





 
    Section 5. The Property Tax Code is amended  by changing 
Section 18-195 as follows:
 
    (35 ILCS 200/18-195)
    Sec. 18-195. Limitation. Tax extensions made under 
Sections 18-45 and 18-105
are further limited by the provisions 
of this Law.
    For those taxing districts that have levied in any previous 
levy year for any
funds included in the aggregate extension, 
the county clerk shall extend a rate
for the sum of these funds 
that is no greater than the limiting rate.
    For those taxing districts that have  never levied for any 
funds included in
the aggregate extension, the county clerk 
shall extend an amount no greater
than the amount approved by 
the voters in a referendum under Section 18-210.
    If the county clerk is required to reduce the aggregate 
extension of a
taxing district by provisions of this Law, the 
county clerk shall
proportionally reduce the extension for each 
fund unless otherwise
requested by the taxing district.
    Upon written request of the corporate authority of a 
village, the county
clerk
shall calculate separate limiting 
rates for the library funds and for the
aggregate of the other 
village funds in order to reduce the funds as may be
required 
under provisions of this Law.  In calculating the limiting rate 
for
the library, the county clerk shall use only the part of 
the aggregate
extension base applicable to the library, and for 
any rate increase or decrease
factor under Section 18-230 the 
county clerk shall use only any new rate or
rate increase 
applicable to the library funds and the part of the rate

applicable to the library in determining factors under that 
Section.  The
county clerk shall calculate the limiting rate for 
all other village funds
using only the part of the aggregate 
extension base not applicable to the
library, and for any rate 
increase or decrease factor under Section 18-230 the
county 
clerk shall use only any new rate or rate increase not 
applicable to the
library funds and the part of the rate not 
applicable to the library in
determining factors under that 
Section.  If the county clerk is required to
reduce the 
aggregate extension of the library portion of the levy, the 
county
clerk shall proportionally reduce the extension for
each 
library fund unless otherwise requested by the library board.  
If the
county clerk is required to reduce the aggregate 
extension of the portion of
the
levy not applicable to the 
library, the county clerk shall proportionally
reduce
the 
extension for each fund not applicable to the library unless 
otherwise
requested by the village.
    Beginning with the 1998 levy year upon written direction of 
a county or
township community mental health board, the county 
clerk shall calculate
separate
limiting rates for the community 
mental health funds and for the aggregate of
the other county 
or township funds in order to reduce the funds as may be

required under provisions of this Law.  In calculating the 
limiting rate for
the community mental health funds, the county 
clerk shall use only the part of
the aggregate
extension base 
applicable to the community mental health funds; and for any

rate increase or decrease
factor under Section 18-230, the 
county clerk shall use only any new rate or
rate increase 
applicable to the community mental health funds and the part of

the rate
applicable to the community mental health board in 
determining factors under
that Section.  The
county clerk shall 
calculate the limiting rate for all other county or township

funds
using only the part of the aggregate extension base not 
applicable to community
mental health funds; and for any rate 
increase or decrease factor under
Section 18-230, the
county 
clerk shall use only any new rate or rate increase not 
applicable to the
community mental health funds and the part of 
the rate not applicable to the
community
mental health board in

determining factors under that Section.  If the county clerk is 
required to
reduce the aggregate extension of the community 
mental health board portion of
the levy, the county
clerk shall 
proportionally reduce the extension for
each community mental 
health fund unless otherwise directed by the community
mental

health board.  If the
county clerk is required to reduce the 
aggregate extension of the portion of
the
levy not applicable 
to the community mental health board, the county clerk
shall 
proportionally
reduce
the extension for each fund not 
applicable to the community mental health board
unless 
otherwise
directed by the county or township.
    If the county is not subject to Section 1.1 or 1.2 of the 
County Care for Persons with Developmental Disabilities Act, 
then, beginning Beginning with the 2001 levy year, upon written 
direction of a county or
township board for care and treatment 
of persons with a developmental
disability, the county clerk 
shall calculate separate
limiting rates for the funds for 
persons with a developmental disability and
for
the aggregate 
of
the other county or township funds in order to reduce the 
funds as may be
required under provisions of this Law.  If the 
county is subject to Section 1.1 or 1.2 of the County Care for 
Persons with Developmental Disabilities Act, then, beginning 
with the levy year in which the voters approve the tax under 
Section 1.1 or 1.2 of that Act, the county clerk shall 
calculate separate
limiting rates for the funds for persons 
with a developmental disability and
for
the aggregate of
the 
other county or township funds in order to reduce the funds as 
may be
required under provisions of this Law. In calculating 
the limiting rate for
the funds for persons with a 
developmental disability, the county clerk shall
use only the 
part of
the aggregate
extension base applicable to the funds 
for persons with a developmental
disability; and for any
rate 
increase or decrease
factor under Section 18-230, the county 
clerk shall use only any new rate or
rate increase applicable 
to the funds for persons with a developmental
disability and 
the part of
the rate
applicable to the board for care and 
treatment of persons with a developmental
disability in 
determining factors under
that Section.  The
county clerk shall 
calculate the limiting rate for all other county or township

funds
using only the part of the aggregate extension base not 
applicable to
funds for persons with a developmental 
disability; and for any rate increase or
decrease factor under

Section 18-230, the
county clerk shall use only any new rate or 
rate increase not applicable to the
funds for persons with a 
developmental disability and the part of the rate not

applicable to the
board for care and treatment of persons with 
a developmental disability in
determining factors under that 
Section.  If the county clerk is required to
reduce the 
aggregate extension of the board for care and treatment of 
persons
with a developmental disability portion of
the levy, 
the county
clerk shall proportionally reduce the extension for

each fund for persons with a developmental disability unless 
otherwise directed
by the board for care and treatment of 
persons with a developmental disability.
 If the
county clerk is 
required to reduce the aggregate extension of the portion of

the levy not applicable to the board for care and treatment of 
persons with a
developmental disability, the county clerk shall 
proportionally reduce the
extension for each fund not 
applicable to the board for care and treatment of
persons with 
a developmental disability unless otherwise directed by the 
county
or township.
(Source: P.A. 90-339, eff. 8-8-97; 90-652, eff. 7-28-98; 
91-859, eff.
6-22-00.)
 
    Section 10. The County Care for Persons with Developmental 
Disabilities Act is amended by changing Section 1 and  by adding 
Sections 1.1 and 1.2 as follows:
 



    (55 ILCS 105/1)  (from Ch. 91 1/2, par. 201)



    Sec. 1. Facilities or services; tax levy. Any county may 
provide facilities or services for the benefit
of its residents 
who are mentally retarded or under
a developmental disability 
and who are not eligible to participate
in any such program 
conducted under Article 14 of the School Code, or
may contract 
therefor with any privately or publicly operated entity
which 
provides facilities or services either in or out of such 
county.

    For such purpose, the county board may levy an annual tax 
of not to
exceed .1% upon all of the taxable property in the 
county at the value
thereof, as equalized or assessed by the 
Department of Revenue. Taxes first levied under this Section on 
or after the effective date of this amendatory Act of the 96th 
General Assembly are subject to referendum approval under 
Section 1.1 or 1.2 of this Act. Such tax
shall be levied and 
collected in the same manner as
other county taxes, but shall 
not be included in any limitation
otherwise prescribed as to 
the rate or amount of county taxes but shall
be in addition 
thereto and in excess thereof. When collected, such tax
shall 
be paid into a special fund in the county treasury, to be

designated as the "Fund for Persons With a Developmental 
Disability", and shall
be used
only for the purpose specified 
in this Section. The levying of this annual tax shall not 
preclude the county from the use of other federal, State, or 
local funds for the purpose of providing facilities or services 
for the care and treatment of its residents who are mentally 
retarded or under a developmental disability. 

(Source: P.A. 88-380; 88-388.)

 
    (55 ILCS 105/1.1 new)
    Sec. 1.1. Petition for submission to referendum by county.
    (a) If, on and after the effective date of this amendatory 
Act of the 96th General Assembly, the county board passes an 
ordinance or resolution as provided in  Section 1 of this Act 
asking that an annual tax may be levied for the purpose of 
providing facilities or services set forth in that Section and 
so instructs the county clerk, the clerk shall certify the 
proposition to the proper election officials for submission at 
the next general county election.  The proposition shall be in 
substantially the following form: 
        Shall.....County levy an annual tax not to
exceed 0.1% 
    upon the equalized assessed value of all taxable property 
    in the county for the purposes of providing facilities or 
    services for the benefit of its residents who are mentally 
    retarded or under a developmental disability and who are 
    not eligible to participate in any program provided under 
    Article 14 of the School Code,   105 ILCS 5/14.1-1.01 et 
    seq., including contracting for those facilities or 
    services with any privately or publicly operated entity 
    that provides those facilities or services either in or out 
    of         the county? 
    (b)  If a majority of the votes cast upon the proposition 
are in favor thereof, such tax levy shall be authorized and the 
county shall levy a tax not to exceed the rate set forth in 
Section 1 of this Act. 
 
    (55 ILCS 105/1.2 new)
    Sec. 1.2. Petition for submission to referendum by 
electors.
    (a)  Whenever a petition for submission to referendum by the 
electors which requests the establishment and maintenance of 
facilities or services for the benefit of its residents with a 
developmental disability and the levy of an annual tax not to 
exceed 0.1% upon all the taxable property in the county at the 
value thereof, as equalized or assessed by the Department of 
Revenue, is signed by electors of the county equal in number to 
at least 10% of the total votes cast for the office that 
received the greatest total number of votes at the last 
preceding general county election and is presented to the 
county clerk, the clerk shall certify the proposition to the 
proper election authorities for submission at the next general 
county election.  The proposition shall be in substantially the 
following form: 
        Shall.....County levy an annual tax not to
exceed 0.1% 
    upon the equalized assessed value of all taxable property 
    in the county for the purposes of establishing and 
    maintaining facilities or services for the benefit of its 
    residents who are mentally retarded or under a 
    developmental disability and who are not eligible to 
    participate in any program provided under Article 14 of the 
    School Code,   105 ILCS 5/14.1-1.01 et seq., including 
    contracting for those facilities or services with any 
    privately or publicly operated entity that provides those 
    facilities or services either in or out of         the county? 
    (b)  If a majority of the votes cast upon the proposition 
are in favor thereof, such tax levy shall be authorized and the 
county shall levy a tax not to exceed the rate set forth in 
Section 1 of this Act. 
 
    (55 ILCS 105/2 rep.)
    Section 15. The County Care for Persons with Developmental 
Disabilities Act is amended  by repealing Section 2.

 
    Section 99. Effective date. This Act takes effect upon 
becoming law.

Effective Date:  7/28/2010