Bill Text: IL HB0062 | 2009-2010 | 96th General Assembly | Introduced
Bill Title: Amends the Property Tax Code. Provides that voters in certain counties may initiate a referendum on the applicability of the Property Tax Extension Limitation Law by submitting a petition to the county board signed by a number of voters equal to at least 1% of the votes cast in the county at the last preceding general election. Effective immediately.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2009-03-13 - Rule 19(a) / Re-referred to Rules Committee [HB0062 Detail]
Download: Illinois-2009-HB0062-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||
5 | Section 18-213 as follows:
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6 | (35 ILCS 200/18-213)
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7 | Sec. 18-213. Referenda on applicability of the Property Tax | ||||||||||||||||||||||||
8 | Extension
Limitation Law.
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9 | (a) The provisions of this Section do not apply to a taxing | ||||||||||||||||||||||||
10 | district
subject
to this Law because a majority of its 1990 | ||||||||||||||||||||||||
11 | equalized assessed value is in a
county or counties contiguous | ||||||||||||||||||||||||
12 | to a county of 3,000,000 or more inhabitants, or
because a | ||||||||||||||||||||||||
13 | majority of its 1994 equalized assessed value is in an affected
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14 | county and the taxing district was not subject to this Law | ||||||||||||||||||||||||
15 | before the 1995 levy
year.
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16 | (b) The county board of a county that is not subject to | ||||||||||||||||||||||||
17 | this Law
may, by ordinance or resolution, submit to the voters | ||||||||||||||||||||||||
18 | of the
county the question of whether to
make all non-home rule | ||||||||||||||||||||||||
19 | taxing districts
that
have all or a portion of their equalized | ||||||||||||||||||||||||
20 | assessed valuation
situated in the county subject to this Law | ||||||||||||||||||||||||
21 | in the manner set forth in this
Section. In addition, if a | ||||||||||||||||||||||||
22 | petition signed by a number of voters equal to at least 1% of | ||||||||||||||||||||||||
23 | the votes cast in the county at the last preceding general |
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1 | election is presented to the county board requesting that the | ||||||
2 | question be submitted to the voters of the county, then the | ||||||
3 | county board shall adopt an ordinance or resolution for the
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4 | submission of the question to the voters of the county at the | ||||||
5 | next regular election
held in accordance with the general | ||||||
6 | election law.
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7 | For purposes of this Section only:
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8 | "Taxing district" has the same meaning provided in Section | ||||||
9 | 1-150.
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10 | "Equalized
assessed valuation" means the equalized | ||||||
11 | assessed valuation for a taxing
district for the immediately | ||||||
12 | preceding levy year.
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13 | (c) The ordinance or resolution shall request the | ||||||
14 | submission of
the
proposition at any election, except a | ||||||
15 | consolidated primary election, for the
purpose of voting for or | ||||||
16 | against making the Property
Tax Extension Limitation Law | ||||||
17 | applicable to all non-home rule taxing districts
that have all
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18 | or a
portion of their equalized assessed valuation situated in | ||||||
19 | the county.
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20 | The question shall be placed on a separate
ballot and shall | ||||||
21 | be in substantially the following form:
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22 | Shall the Property Tax Extension Limitation Law (35 | ||||||
23 | ILCS 200/18-185 through
18-245), which
limits annual | ||||||
24 | property tax extension increases, apply to non-home
rule | ||||||
25 | taxing
districts with all or a portion of their equalized | ||||||
26 | assessed valuation located
in
(name of county)?
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1 | Votes on the question shall be recorded as "yes" or "no".
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2 | (d) The county clerk
shall order the proposition submitted | ||||||
3 | to the electors of the county
at the election specified in the | ||||||
4 | ordinance or resolution.
If part of the county is under the | ||||||
5 | jurisdiction of
a board or boards of election commissioners, | ||||||
6 | the county clerk
shall submit a certified copy of
the ordinance | ||||||
7 | or resolution to each board of election commissioners,
which | ||||||
8 | shall order the
proposition submitted to the electors of the | ||||||
9 | taxing district within its
jurisdiction at the election | ||||||
10 | specified in the ordinance or resolution.
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11 | (e) (1) With respect to taxing districts having all of | ||||||
12 | their equalized
assessed
valuation located in the county, | ||||||
13 | if a majority of the votes cast on the
proposition are in | ||||||
14 | favor of the proposition, then this Law becomes applicable
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15 | to the taxing district beginning on January 1 of the year | ||||||
16 | following the date of
the referendum.
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17 | (2) With respect to taxing districts that meet all the | ||||||
18 | following
conditions this Law shall become applicable to | ||||||
19 | the taxing district beginning
on January 1, 1997. The | ||||||
20 | districts to which this paragraph (2) is applicable
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21 | (A) do not have all of their equalized assessed | ||||||
22 | valuation located in a
single county,
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23 | (B) have equalized assessed valuation in an | ||||||
24 | affected county,
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25 | (C) meet the condition that each county, other than | ||||||
26 | an affected county,
in which any of the equalized |
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1 | assessed valuation of the taxing district is
located | ||||||
2 | has held a referendum under this Section at any | ||||||
3 | election, except a
consolidated primary election, held | ||||||
4 | prior to the effective date of this
amendatory Act of | ||||||
5 | 1997, and
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6 | (D) have a majority of the district's equalized | ||||||
7 | assessed valuation
located in one or more counties in | ||||||
8 | each of which the voters have approved a
referendum | ||||||
9 | under this Section prior to the effective date of this | ||||||
10 | amendatory
Act of 1997.
For purposes of this Section, | ||||||
11 | in determining whether a majority of the
equalized | ||||||
12 | assessed valuation of the taxing district is located in | ||||||
13 | one or more
counties in which the voters have approved | ||||||
14 | a referendum under this Section, the
equalized | ||||||
15 | assessed valuation of the taxing district in any | ||||||
16 | affected county
shall be included with the equalized | ||||||
17 | assessed value of the taxing district in
counties in | ||||||
18 | which the voters have approved the referendum.
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19 | (3) With respect to taxing districts that do not have | ||||||
20 | all of
their equalized
assessed valuation located in a | ||||||
21 | single county and to which paragraph (2) of
subsection (e) | ||||||
22 | is not applicable, if each county other than an
affected | ||||||
23 | county in which any of
the equalized assessed valuation of | ||||||
24 | the taxing
district is located has held a referendum under | ||||||
25 | this Section at any election,
except a consolidated primary | ||||||
26 | election, held in any year and if a majority of
the |
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1 | equalized
assessed valuation of the taxing district is | ||||||
2 | located in one or more counties
that have each approved a | ||||||
3 | referendum under this Section,
then this Law shall become | ||||||
4 | applicable to the taxing district on
January 1 of the year | ||||||
5 | following the year in which the last referendum in a
county | ||||||
6 | in which the taxing district has any equalized assessed | ||||||
7 | valuation is
held.
For the purposes of this Law, the last | ||||||
8 | referendum shall be deemed to be the
referendum making this | ||||||
9 | Law applicable to the taxing district. For purposes
of this | ||||||
10 | Section, in determining whether a majority of the equalized | ||||||
11 | assessed
valuation of the taxing district is located in one | ||||||
12 | or more counties that have
approved a referendum under this | ||||||
13 | Section, the equalized assessed valuation of
the taxing | ||||||
14 | district in any affected county shall be included with the | ||||||
15 | equalized
assessed value of the taxing district in counties | ||||||
16 | that have approved the
referendum.
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17 | (f) Immediately after a referendum is held under this | ||||||
18 | Section, the county
clerk of the
county holding the referendum | ||||||
19 | shall give notice of the referendum having been
held and its | ||||||
20 | results to all taxing districts that have all
or a portion of | ||||||
21 | their equalized assessed valuation located in the county, the
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22 | county clerk of any other county in which any of the equalized | ||||||
23 | assessed
valuation of any taxing district is located, and the | ||||||
24 | Department of Revenue.
After the last referendum affecting a | ||||||
25 | multi-county taxing district is held, the
Department of Revenue
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26 | shall determine whether the taxing district is subject to this |
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1 | Law
and, if so, shall notify the taxing district and the county | ||||||
2 | clerks of all of
the
counties in which a portion of the | ||||||
3 | equalized assessed valuation of the
taxing district is located | ||||||
4 | that, beginning the following January 1, the
taxing
district is | ||||||
5 | subject to this Law.
For each taxing district subject to | ||||||
6 | paragraph (2) of subsection (e) of this
Section, the Department | ||||||
7 | of Revenue shall notify the taxing district and the
county | ||||||
8 | clerks of all of the counties in which a portion of the | ||||||
9 | equalized
assessed valuation of the taxing district is located | ||||||
10 | that, beginning January 1,
1997, the taxing district is subject | ||||||
11 | to this Law.
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12 | (g) Referenda held under this Section shall be conducted in | ||||||
13 | accordance with
the Election Code.
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14 | (Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
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15 | Section 99. Effective date. This Act takes effect upon | ||||||
16 | becoming law.
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