Bill Text: IL HB0178 | 2015-2016 | 99th General Assembly | Engrossed

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Bill Title: Amends the Property Tax Code. Creates a Township Property Tax Extension Freeze for the 2015 levy year for townships with a population of 100,000 or less that are located within a county that is subject to the Property Tax Extension Limitation Law. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

Sponsorship: Bipartisan Bill

Status: (Engrossed - Dead) 2015-05-22 - Rule 2-10 Third Reading Deadline Established As May 31, 2015 [HB0178 Detail]

Download: Illinois-2015-HB0178-Engrossed.html

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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 adding
Division 7 to Article 18 as follows:
(35 ILCS 200/Art. 18 Div. 7 heading new)
Division 7. Township Property Tax Extension Freeze Law
(35 ILCS 200/18-280 new)
Sec. 18-280. Short title; definitions. This Division 7 may
be cited as the Township Property Tax Extension Freeze Law.
As used in this Division 7:
"Aggregate extension" means the annual corporate extension
for the town fund of the township, excluding highway funds,
general assistance funds, and any special purpose extensions.
"Town fund" means the fund or funds for which moneys are
appropriated by townships for general operating expenses in
compliance with Section 3 of the Illinois Municipal Budget Law.
"Special purpose extensions" include, but are not limited
to, extensions for levies made on an annual basis for
unemployment and workers' compensation, self-insurance, or
contributions to pension plans, whether levied annually or not.
The extension for a special service area is not included in the

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aggregate extension.
"Aggregate extension base" means the township's aggregate
extension for the 2014 levy year.
"New property" means (i) the assessed value, after final
board of review or board of appeals action, of new improvements
or additions to existing improvements on any parcel of real
property that increase the assessed value of that real property
during the levy year multiplied by the equalization factor
issued by the Department under Section 17-30 and (ii) the
assessed value, after final board of review or board of appeals
action, of real property not exempt from real estate taxation,
which real property was exempt from real estate taxation for
any portion of the immediately preceding levy year, multiplied
by the equalization factor issued by the Department under
Section 17-30.
"Recovered tax increment value" means the equalized
assessed value in 2015 of each taxable lot, block, tract, or
parcel of real property located in a redevelopment project area
previously established under (i) the Tax Increment Allocation
Development Act of the Illinois Municipal Code, (ii) the
Industrial Jobs Recovery Law of the Illinois Municipal Code, or
(iii) the Economic Development Area Tax Increment Allocation
Act, over and above the initial equalized assessed value of
each of those lots, blocks, tracts, or parcels, if 2015 is the
first year after the municipality terminates the designation of
the area as a redevelopment project area.

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"Natural disaster" means an occurrence of widespread or
severe damage or loss of property resulting from any
catastrophic cause including, but not limited to, fire, flood,
earthquake, wind, storm, or extended period of severe inclement
weather.
"Proclaimed natural disaster" means a natural disaster
that has been proclaimed as such by the Governor or the
President of the United States.
Except as otherwise provided in this Division, "limiting
rate" means a fraction the numerator of which is the aggregate
extension base and the denominator of which is the current
year's equalized assessed value of all real property in the
territory under the jurisdiction of the township during the
2014 levy year. The denominator shall not include new property
and shall not include the recovered tax increment value.
(35 ILCS 200/18-285 new)
Sec. 18-285. Township extensions.
(a) Notwithstanding any other provision of law, in counties
under township organization that are subject to the Property
Tax Extension Limitation Law, for the 2015 levy year, for those
townships with a population of 100,000 or less, according to
the most recent federal decennial census, for which the county
clerk extended taxes for any funds included in the aggregate
extension base for the 2014 levy year, the county clerk shall
extend a rate for the sum of the funds in the township's

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aggregate extension base that is no greater than the limiting
rate. Notwithstanding any other provision of law, except as
provided in subsection (b), this Section limits the increase in
the township's 2015 aggregate extension to 0%. Notwithstanding
any other provision of law, this Section does not apply to (1)
townships located in any county in which a proclaimed natural
disaster occurred at any time during calendar year 2013 or (2)
the following townships: Addison, Bloom, Calumet, Orland,
Rich, Stickney, and Wayne.
(b) If and only if the township obtains referendum approval
for an increased limiting rate under Section 18-290, then the
county clerk shall extend a rate for the sum of the funds in
the township's aggregate extension base that is no greater than
the increased limiting rate.
(c) If the county clerk is required to reduce the aggregate
extension of a township under the provisions of this Division,
then the county clerk shall proportionally reduce the extension
for each fund included in the aggregate extension, unless a
different method of reduction is requested by the township.
(35 ILCS 200/18-290 new)
Sec. 18-290. Increased limiting rate. A township that is
subject to the limitation set forth in Section 18-285 may
increase its limiting rate for the 2015 levy year if and only
if the township submits the question at referendum before the
levy date for the applicable year, and if a majority of voters

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voting on the issue approves adoption of the increased limiting
rate. Referenda shall be conducted at a regularly scheduled
election in accordance with the Election Code. The question
shall be presented in substantially the following manner:
Shall the limiting rate under the Township Property Tax
Extension Freeze Law for (township), Illinois, be
increased to (increased limiting rate)?
Votes shall be recorded as "Yes" or "No".
Section 90. The State Mandates Act is amended by adding
Section 8.39 as follows:
(30 ILCS 805/8.39 new)
Sec. 8.39. Exempt mandate. Notwithstanding Sections 6 and 8
of this Act, no reimbursement by the State is required for the
implementation of any mandate created by this amendatory Act of
the 99th General Assembly.
Section 99. Effective date. This Act takes effect upon
becoming law.