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