Public Act 90-0594 of the 90th General Assembly
Public Act 90-0594
HB2452 Enrolled LRB9007894KDks
AN ACT to amend the Property Tax Code by changing Section
18-155.
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 18-155 as follows:
(35 ILCS 200/18-155)
Sec. 18-155. Apportionment of taxes for district in two
or more counties. The burden of taxation of property in
taxing districts that lie in more than one county shall be
fairly apportioned as provided in Article IX, Section 7, of
the Constitution of 1970.
The Department may, and on written request made before
July 1 to the Department shall, proceed to apportion the tax
burden. The request may be made only by an assessor, chief
county assessment officer, Board of Review, Board of Appeals,
overlapping taxing district or 25 or more interested
taxpayers. The request shall specify one or more taxing
districts in the county which lie in one or more other
specified counties, and also specify the civil townships, if
any, in which the overlapping taxing districts lie. When the
Department has received a written request for equalization
for overlapping tax districts as provided in this Section,
the Department shall promptly notify the county clerk and
county treasurer of each county affected by that request that
tax bills with respect to property in the parts of the county
which are affected by the request may not be prepared or
mailed until the Department certifies the apportionment among
counties of the taxing districts' levies, except as provided
in subsection (c) of this Section. To apportion, the
Department shall:
(a) On or before December 31 of that year cause an
assessment ratio study to be made in each township in which
each of the named overlapping taxing districts lies, using
equalized assessed values as certified by the county clerk,
and an analysis of property transfers prior to January 1 of
that year. The property transfers shall be in an amount
deemed reasonable and proper by the Department. The
Department may conduct hearings, at which the evidence shall
be limited to the written presentation of assessment ratio
study data.
(b) Request from the County Clerk in each County in
which the overlapping taxing districts lie, certification of
the portion of the assessed value of the prior year for each
overlapping taxing district's portion of each township
district in each township. Beginning with the 1999 taxable
year, for those counties that classify property by county
ordinance pursuant to subsection (b) of Section 4 of Article
IX of the Illinois Constitution, the certification shall be
listed by property class as provided in the classification
ordinance. The clerk shall return the certification within
30 days of receipt of the request.
(c) Use the township assessment ratio studies to
apportion the amount to be raised by taxation upon property
within the district so that each county in which the district
lies bears that burden of taxation as though all parts of the
overlapping taxing district had been assessed at the same
proportion of actual value. The Department shall certify to
each County Clerk, by March 15, the percent of burden.
Except as provided below, the County Clerk shall apply the
percentage to the extension as provided in Section 18-45 to
determine the amount of tax to be raised in the county.
If the Department does not certify the percent of burden
in the time prescribed, the county clerk shall use the most
recent prior certification to determine the amount of tax to
be raised in the county.
If the use of a prior certified percentage results in
over or under extension for the overlapping taxing district
in the county using same, the county clerk shall make
appropriate adjustments in the subsequent year. Any
adjustments necessitated by the procedure authorized by this
Section shall be made by increasing or decreasing the tax
extension by fund for each taxing district where a prior
certified percentage was used. No tax rate limit shall render
any part of a tax levy illegally excessive which has been
apportioned as herein provided. The percentages certified by
the Department shall remain until changed by reason of
another assessment ratio study made under this Section.
To determine whether an overlapping district has met any
qualifying rate prescribed by law for eligibility for State
aid, the tax rate of the district shall be considered to be
that rate which would have produced the same amount of
revenue had the taxes of the district been extended at a
uniform rate throughout the district, even if by application
of this Section the actual rate of extension in a portion of
the district is less than the qualifying rate.
(Source: P.A. 86-905; 87-17; 87-1189; 88-455.)
Section 99. Effective date. This Act takes effect upon
becoming law.