Bill Text: IL HB0359 | 2017-2018 | 100th General Assembly | Introduced


Bill Title: Amends the Property Tax Code. Provides that, beginning with the 2017 levy year, the Property Tax Extension Limitation Law applies to all taxing districts, including home rule units. Provides that, beginning with the 2017 levy year, the extension limitation under the Property Tax Extension Limitation Law is 0% or the rate of increase approved by the voters. Preempts home rule. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

Spectrum: Slight Partisan Bill (Republican 5-2)

Status: (Introduced) 2017-03-31 - Rule 19(a) / Re-referred to Rules Committee [HB0359 Detail]

Download: Illinois-2017-HB0359-Introduced.html


100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB0359

Introduced , by Rep. Mark Batinick

SYNOPSIS AS INTRODUCED:
35 ILCS 200/18-185
35 ILCS 200/18-205
35 ILCS 200/18-212
35 ILCS 200/18-213
35 ILCS 200/18-214
35 ILCS 200/18-242 new
30 ILCS 805/8.41 new

Amends the Property Tax Code. Provides that, beginning with the 2017 levy year, the Property Tax Extension Limitation Law applies to all taxing districts, including home rule units. Provides that, beginning with the 2017 levy year, the extension limitation under the Property Tax Extension Limitation Law is 0% or the rate of increase approved by the voters. Preempts home rule. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.
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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

A BILL FOR

HB0359LRB100 06329 HLH 16367 b
1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4Section 5. The Property Tax Code is amended by changing
5Sections 18-185, 18-205, 18-212, 18-213, and 18-214 and by
6adding Section 18-242 as follows:
7 (35 ILCS 200/18-185)
8 (Text of Section before amendment by P.A. 99-521)
9 Sec. 18-185. Short title; definitions. This Division 5 may
10be cited as the Property Tax Extension Limitation Law. As used
11in this Division 5:
12 "Consumer Price Index" means the Consumer Price Index for
13All Urban Consumers for all items published by the United
14States Department of Labor.
15 "Extension limitation", for levy years prior to 2017, means
16(a) the lesser of 5% or the percentage increase in the Consumer
17Price Index during the 12-month calendar year preceding the
18levy year or (b) the rate of increase approved by voters under
19Section 18-205.
20 "Extension limitation", beginning in levy year 2017, means
210% or the rate of increase approved by the voters under Section
2218-205.
23 "Affected county" means a county of 3,000,000 or more

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1inhabitants or a county contiguous to a county of 3,000,000 or
2more inhabitants.
3 "Taxing district" has the same meaning provided in Section
41-150, except as otherwise provided in this Section. For the
51991 through 1994 levy years only, "taxing district" includes
6only each non-home rule taxing district having the majority of
7its 1990 equalized assessed value within any county or counties
8contiguous to a county with 3,000,000 or more inhabitants.
9Beginning with the 1995 levy year and through the 2016 levy
10year, "taxing district" includes only each non-home rule taxing
11district subject to this Law before the 1995 levy year and each
12non-home rule taxing district not subject to this Law before
13the 1995 levy year having the majority of its 1994 equalized
14assessed value in an affected county or counties. Beginning
15with the levy year in which this Law becomes applicable to a
16taxing district as provided in Section 18-213, "taxing
17district" also includes those taxing districts made subject to
18this Law as provided in Section 18-213. Beginning with the 2017
19levy year, "taxing district" has the same meaning provided in
20Section 1-150 and includes home rule units.
21 "Aggregate extension" for taxing districts to which this
22Law applied before the 1995 levy year means the annual
23corporate extension for the taxing district and those special
24purpose extensions that are made annually for the taxing
25district, excluding special purpose extensions: (a) made for
26the taxing district to pay interest or principal on general

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1obligation bonds that were approved by referendum; (b) made for
2any taxing district to pay interest or principal on general
3obligation bonds issued before October 1, 1991; (c) made for
4any taxing district to pay interest or principal on bonds
5issued to refund or continue to refund those bonds issued
6before October 1, 1991; (d) made for any taxing district to pay
7interest or principal on bonds issued to refund or continue to
8refund bonds issued after October 1, 1991 that were approved by
9referendum; (e) made for any taxing district to pay interest or
10principal on revenue bonds issued before October 1, 1991 for
11payment of which a property tax levy or the full faith and
12credit of the unit of local government is pledged; however, a
13tax for the payment of interest or principal on those bonds
14shall be made only after the governing body of the unit of
15local government finds that all other sources for payment are
16insufficient to make those payments; (f) made for payments
17under a building commission lease when the lease payments are
18for the retirement of bonds issued by the commission before
19October 1, 1991, to pay for the building project; (g) made for
20payments due under installment contracts entered into before
21October 1, 1991; (h) made for payments of principal and
22interest on bonds issued under the Metropolitan Water
23Reclamation District Act to finance construction projects
24initiated before October 1, 1991; (i) made for payments of
25principal and interest on limited bonds, as defined in Section
263 of the Local Government Debt Reform Act, in an amount not to

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1exceed the debt service extension base less the amount in items
2(b), (c), (e), and (h) of this definition for non-referendum
3obligations, except obligations initially issued pursuant to
4referendum; (j) made for payments of principal and interest on
5bonds issued under Section 15 of the Local Government Debt
6Reform Act; (k) made by a school district that participates in
7the Special Education District of Lake County, created by
8special education joint agreement under Section 10-22.31 of the
9School Code, for payment of the school district's share of the
10amounts required to be contributed by the Special Education
11District of Lake County to the Illinois Municipal Retirement
12Fund under Article 7 of the Illinois Pension Code; the amount
13of any extension under this item (k) shall be certified by the
14school district to the county clerk; (l) made to fund expenses
15of providing joint recreational programs for persons with
16disabilities under Section 5-8 of the Park District Code or
17Section 11-95-14 of the Illinois Municipal Code; (m) made for
18temporary relocation loan repayment purposes pursuant to
19Sections 2-3.77 and 17-2.2d of the School Code; (n) made for
20payment of principal and interest on any bonds issued under the
21authority of Section 17-2.2d of the School Code; (o) made for
22contributions to a firefighter's pension fund created under
23Article 4 of the Illinois Pension Code, to the extent of the
24amount certified under item (5) of Section 4-134 of the
25Illinois Pension Code; and (p) made for road purposes in the
26first year after a township assumes the rights, powers, duties,

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1assets, property, liabilities, obligations, and
2responsibilities of a road district abolished under the
3provisions of Section 6-133 of the Illinois Highway Code.
4 "Aggregate extension" for the taxing districts to which
5this Law did not apply before the 1995 levy year (except taxing
6districts subject to this Law in accordance with Section 18-213
7or this amendatory Act of the 100th General Assembly) means the
8annual corporate extension for the taxing district and those
9special purpose extensions that are made annually for the
10taxing district, excluding special purpose extensions: (a)
11made for the taxing district to pay interest or principal on
12general obligation bonds that were approved by referendum; (b)
13made for any taxing district to pay interest or principal on
14general obligation bonds issued before March 1, 1995; (c) made
15for any taxing district to pay interest or principal on bonds
16issued to refund or continue to refund those bonds issued
17before March 1, 1995; (d) made for any taxing district to pay
18interest or principal on bonds issued to refund or continue to
19refund bonds issued after March 1, 1995 that were approved by
20referendum; (e) made for any taxing district to pay interest or
21principal on revenue bonds issued before March 1, 1995 for
22payment of which a property tax levy or the full faith and
23credit of the unit of local government is pledged; however, a
24tax for the payment of interest or principal on those bonds
25shall be made only after the governing body of the unit of
26local government finds that all other sources for payment are

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1insufficient to make those payments; (f) made for payments
2under a building commission lease when the lease payments are
3for the retirement of bonds issued by the commission before
4March 1, 1995 to pay for the building project; (g) made for
5payments due under installment contracts entered into before
6March 1, 1995; (h) made for payments of principal and interest
7on bonds issued under the Metropolitan Water Reclamation
8District Act to finance construction projects initiated before
9October 1, 1991; (h-4) made for stormwater management purposes
10by the Metropolitan Water Reclamation District of Greater
11Chicago under Section 12 of the Metropolitan Water Reclamation
12District Act; (i) made for payments of principal and interest
13on limited bonds, as defined in Section 3 of the Local
14Government Debt Reform Act, in an amount not to exceed the debt
15service extension base less the amount in items (b), (c), and
16(e) of this definition for non-referendum obligations, except
17obligations initially issued pursuant to referendum and bonds
18described in subsection (h) of this definition; (j) made for
19payments of principal and interest on bonds issued under
20Section 15 of the Local Government Debt Reform Act; (k) made
21for payments of principal and interest on bonds authorized by
22Public Act 88-503 and issued under Section 20a of the Chicago
23Park District Act for aquarium or museum projects; (l) made for
24payments of principal and interest on bonds authorized by
25Public Act 87-1191 or 93-601 and (i) issued pursuant to Section
2621.2 of the Cook County Forest Preserve District Act, (ii)

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1issued under Section 42 of the Cook County Forest Preserve
2District Act for zoological park projects, or (iii) issued
3under Section 44.1 of the Cook County Forest Preserve District
4Act for botanical gardens projects; (m) made pursuant to
5Section 34-53.5 of the School Code, whether levied annually or
6not; (n) made to fund expenses of providing joint recreational
7programs for persons with disabilities under Section 5-8 of the
8Park District Code or Section 11-95-14 of the Illinois
9Municipal Code; (o) made by the Chicago Park District for
10recreational programs for persons with disabilities under
11subsection (c) of Section 7.06 of the Chicago Park District
12Act; (p) made for contributions to a firefighter's pension fund
13created under Article 4 of the Illinois Pension Code, to the
14extent of the amount certified under item (5) of Section 4-134
15of the Illinois Pension Code; and (q) made by Ford Heights
16School District 169 under Section 17-9.02 of the School Code.
17 "Aggregate extension" for all taxing districts to which
18this Law applies in accordance with Section 18-213, except for
19those taxing districts subject to paragraph (2) of subsection
20(e) of Section 18-213, means the annual corporate extension for
21the taxing district and those special purpose extensions that
22are made annually for the taxing district, excluding special
23purpose extensions: (a) made for the taxing district to pay
24interest or principal on general obligation bonds that were
25approved by referendum; (b) made for any taxing district to pay
26interest or principal on general obligation bonds issued before

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1the date on which the referendum making this Law applicable to
2the taxing district is held; (c) made for any taxing district
3to pay interest or principal on bonds issued to refund or
4continue to refund those bonds issued before the date on which
5the referendum making this Law applicable to the taxing
6district is held; (d) made for any taxing district to pay
7interest or principal on bonds issued to refund or continue to
8refund bonds issued after the date on which the referendum
9making this Law applicable to the taxing district is held if
10the bonds were approved by referendum after the date on which
11the referendum making this Law applicable to the taxing
12district is held; (e) made for any taxing district to pay
13interest or principal on revenue bonds issued before the date
14on which the referendum making this Law applicable to the
15taxing district is held for payment of which a property tax
16levy or the full faith and credit of the unit of local
17government is pledged; however, a tax for the payment of
18interest or principal on those bonds shall be made only after
19the governing body of the unit of local government finds that
20all other sources for payment are insufficient to make those
21payments; (f) made for payments under a building commission
22lease when the lease payments are for the retirement of bonds
23issued by the commission before the date on which the
24referendum making this Law applicable to the taxing district is
25held to pay for the building project; (g) made for payments due
26under installment contracts entered into before the date on

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1which the referendum making this Law applicable to the taxing
2district is held; (h) made for payments of principal and
3interest on limited bonds, as defined in Section 3 of the Local
4Government Debt Reform Act, in an amount not to exceed the debt
5service extension base less the amount in items (b), (c), and
6(e) of this definition for non-referendum obligations, except
7obligations initially issued pursuant to referendum; (i) made
8for payments of principal and interest on bonds issued under
9Section 15 of the Local Government Debt Reform Act; (j) made
10for a qualified airport authority to pay interest or principal
11on general obligation bonds issued for the purpose of paying
12obligations due under, or financing airport facilities
13required to be acquired, constructed, installed or equipped
14pursuant to, contracts entered into before March 1, 1996 (but
15not including any amendments to such a contract taking effect
16on or after that date); (k) made to fund expenses of providing
17joint recreational programs for persons with disabilities
18under Section 5-8 of the Park District Code or Section 11-95-14
19of the Illinois Municipal Code; (l) made for contributions to a
20firefighter's pension fund created under Article 4 of the
21Illinois Pension Code, to the extent of the amount certified
22under item (5) of Section 4-134 of the Illinois Pension Code;
23and (m) made for the taxing district to pay interest or
24principal on general obligation bonds issued pursuant to
25Section 19-3.10 of the School Code.
26 "Aggregate extension" for all taxing districts to which

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1this Law applies in accordance with paragraph (2) of subsection
2(e) of Section 18-213 or this amendatory Act of the 100th
3General Assembly means the annual corporate extension for the
4taxing district and those special purpose extensions that are
5made annually for the taxing district, excluding special
6purpose extensions: (a) made for the taxing district to pay
7interest or principal on general obligation bonds that were
8approved by referendum; (b) made for any taxing district to pay
9interest or principal on general obligation bonds issued before
10the effective date of this amendatory Act of 1997; (c) made for
11any taxing district to pay interest or principal on bonds
12issued to refund or continue to refund those bonds issued
13before the effective date of this amendatory Act of 1997; (d)
14made for any taxing district to pay interest or principal on
15bonds issued to refund or continue to refund bonds issued after
16the effective date of this amendatory Act of 1997 if the bonds
17were approved by referendum after the effective date of this
18amendatory Act of 1997; (e) made for any taxing district to pay
19interest or principal on revenue bonds issued before the
20effective date of this amendatory Act of 1997 for payment of
21which a property tax levy or the full faith and credit of the
22unit of local government is pledged; however, a tax for the
23payment of interest or principal on those bonds shall be made
24only after the governing body of the unit of local government
25finds that all other sources for payment are insufficient to
26make those payments; (f) made for payments under a building

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1commission lease when the lease payments are for the retirement
2of bonds issued by the commission before the effective date of
3this amendatory Act of 1997 to pay for the building project;
4(g) made for payments due under installment contracts entered
5into before the effective date of this amendatory Act of 1997;
6(h) made for payments of principal and interest on limited
7bonds, as defined in Section 3 of the Local Government Debt
8Reform Act, in an amount not to exceed the debt service
9extension base less the amount in items (b), (c), and (e) of
10this definition for non-referendum obligations, except
11obligations initially issued pursuant to referendum; (i) made
12for payments of principal and interest on bonds issued under
13Section 15 of the Local Government Debt Reform Act; (j) made
14for a qualified airport authority to pay interest or principal
15on general obligation bonds issued for the purpose of paying
16obligations due under, or financing airport facilities
17required to be acquired, constructed, installed or equipped
18pursuant to, contracts entered into before March 1, 1996 (but
19not including any amendments to such a contract taking effect
20on or after that date); (k) made to fund expenses of providing
21joint recreational programs for persons with disabilities
22under Section 5-8 of the Park District Code or Section 11-95-14
23of the Illinois Municipal Code; and (l) made for contributions
24to a firefighter's pension fund created under Article 4 of the
25Illinois Pension Code, to the extent of the amount certified
26under item (5) of Section 4-134 of the Illinois Pension Code.

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1 "Debt service extension base" means an amount equal to that
2portion of the extension for a taxing district for the 1994
3levy year, or for those taxing districts subject to this Law in
4accordance with Section 18-213, except for those subject to
5paragraph (2) of subsection (e) of Section 18-213, for the levy
6year in which the referendum making this Law applicable to the
7taxing district is held, or for those taxing districts subject
8to this Law in accordance with paragraph (2) of subsection (e)
9of Section 18-213 for the 1996 levy year, constituting an
10extension for payment of principal and interest on bonds issued
11by the taxing district without referendum, but not including
12excluded non-referendum bonds. For park districts (i) that were
13first subject to this Law in 1991 or 1995 and (ii) whose
14extension for the 1994 levy year for the payment of principal
15and interest on bonds issued by the park district without
16referendum (but not including excluded non-referendum bonds)
17was less than 51% of the amount for the 1991 levy year
18constituting an extension for payment of principal and interest
19on bonds issued by the park district without referendum (but
20not including excluded non-referendum bonds), "debt service
21extension base" means an amount equal to that portion of the
22extension for the 1991 levy year constituting an extension for
23payment of principal and interest on bonds issued by the park
24district without referendum (but not including excluded
25non-referendum bonds). A debt service extension base
26established or increased at any time pursuant to any provision

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1of this Law, except Section 18-212, shall be increased each
2year commencing with the later of (i) the 2009 levy year or
3(ii) the first levy year in which this Law becomes applicable
4to the taxing district, by (A) for levy years prior to the 2017
5levy year, the lesser of 5% or the percentage increase in the
6Consumer Price Index during the 12-month calendar year
7preceding the levy year or (B) beginning with the 2017 levy
8year, 0%. The debt service extension base may be established or
9increased as provided under Section 18-212. "Excluded
10non-referendum bonds" means (i) bonds authorized by Public Act
1188-503 and issued under Section 20a of the Chicago Park
12District Act for aquarium and museum projects; (ii) bonds
13issued under Section 15 of the Local Government Debt Reform
14Act; or (iii) refunding obligations issued to refund or to
15continue to refund obligations initially issued pursuant to
16referendum.
17 "Special purpose extensions" include, but are not limited
18to, extensions for levies made on an annual basis for
19unemployment and workers' compensation, self-insurance,
20contributions to pension plans, and extensions made pursuant to
21Section 6-601 of the Illinois Highway Code for a road
22district's permanent road fund whether levied annually or not.
23The extension for a special service area is not included in the
24aggregate extension.
25 "Aggregate extension base" means the taxing district's
26last preceding aggregate extension as adjusted under Sections

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118-135, 18-215, and 18-230. An adjustment under Section 18-135
2shall be made for the 2007 levy year and all subsequent levy
3years whenever one or more counties within which a taxing
4district is located (i) used estimated valuations or rates when
5extending taxes in the taxing district for the last preceding
6levy year that resulted in the over or under extension of
7taxes, or (ii) increased or decreased the tax extension for the
8last preceding levy year as required by Section 18-135(c).
9Whenever an adjustment is required under Section 18-135, the
10aggregate extension base of the taxing district shall be equal
11to the amount that the aggregate extension of the taxing
12district would have been for the last preceding levy year if
13either or both (i) actual, rather than estimated, valuations or
14rates had been used to calculate the extension of taxes for the
15last levy year, or (ii) the tax extension for the last
16preceding levy year had not been adjusted as required by
17subsection (c) of Section 18-135.
18 Notwithstanding any other provision of law, for levy year
192012, the aggregate extension base for West Northfield School
20District No. 31 in Cook County shall be $12,654,592.
21 "Levy year" has the same meaning as "year" under Section
221-155.
23 "New property" means (i) the assessed value, after final
24board of review or board of appeals action, of new improvements
25or additions to existing improvements on any parcel of real
26property that increase the assessed value of that real property

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1during the levy year multiplied by the equalization factor
2issued by the Department under Section 17-30, (ii) the assessed
3value, after final board of review or board of appeals action,
4of real property not exempt from real estate taxation, which
5real property was exempt from real estate taxation for any
6portion of the immediately preceding levy year, multiplied by
7the equalization factor issued by the Department under Section
817-30, including the assessed value, upon final stabilization
9of occupancy after new construction is complete, of any real
10property located within the boundaries of an otherwise or
11previously exempt military reservation that is intended for
12residential use and owned by or leased to a private corporation
13or other entity, (iii) in counties that classify in accordance
14with Section 4 of Article IX of the Illinois Constitution, an
15incentive property's additional assessed value resulting from
16a scheduled increase in the level of assessment as applied to
17the first year final board of review market value, and (iv) any
18increase in assessed value due to oil or gas production from an
19oil or gas well required to be permitted under the Hydraulic
20Fracturing Regulatory Act that was not produced in or accounted
21for during the previous levy year. In addition, the county
22clerk in a county containing a population of 3,000,000 or more
23shall include in the 1997 recovered tax increment value for any
24school district, any recovered tax increment value that was
25applicable to the 1995 tax year calculations.
26 "Qualified airport authority" means an airport authority

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1organized under the Airport Authorities Act and located in a
2county bordering on the State of Wisconsin and having a
3population in excess of 200,000 and not greater than 500,000.
4 "Recovered tax increment value" means, except as otherwise
5provided in this paragraph, the amount of the current year's
6equalized assessed value, in the first year after a
7municipality terminates the designation of an area as a
8redevelopment project area previously established under the
9Tax Increment Allocation Development Act in the Illinois
10Municipal Code, previously established under the Industrial
11Jobs Recovery Law in the Illinois Municipal Code, previously
12established under the Economic Development Project Area Tax
13Increment Act of 1995, or previously established under the
14Economic Development Area Tax Increment Allocation Act, of each
15taxable lot, block, tract, or parcel of real property in the
16redevelopment project area over and above the initial equalized
17assessed value of each property in the redevelopment project
18area. For the taxes which are extended for the 1997 levy year,
19the recovered tax increment value for a non-home rule taxing
20district that first became subject to this Law for the 1995
21levy year because a majority of its 1994 equalized assessed
22value was in an affected county or counties shall be increased
23if a municipality terminated the designation of an area in 1993
24as a redevelopment project area previously established under
25the Tax Increment Allocation Development Act in the Illinois
26Municipal Code, previously established under the Industrial

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1Jobs Recovery Law in the Illinois Municipal Code, or previously
2established under the Economic Development Area Tax Increment
3Allocation Act, by an amount equal to the 1994 equalized
4assessed value of each taxable lot, block, tract, or parcel of
5real property in the redevelopment project area over and above
6the initial equalized assessed value of each property in the
7redevelopment project area. In the first year after a
8municipality removes a taxable lot, block, tract, or parcel of
9real property from a redevelopment project area established
10under the Tax Increment Allocation Development Act in the
11Illinois Municipal Code, the Industrial Jobs Recovery Law in
12the Illinois Municipal Code, or the Economic Development Area
13Tax Increment Allocation Act, "recovered tax increment value"
14means the amount of the current year's equalized assessed value
15of each taxable lot, block, tract, or parcel of real property
16removed from the redevelopment project area over and above the
17initial equalized assessed value of that real property before
18removal from the redevelopment project area.
19 Except as otherwise provided in this Section, "limiting
20rate" means a fraction the numerator of which is the last
21preceding aggregate extension base times an amount equal to one
22plus the extension limitation defined in this Section and the
23denominator of which is the current year's equalized assessed
24value of all real property in the territory under the
25jurisdiction of the taxing district during the prior levy year.
26For those taxing districts that reduced their aggregate

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1extension for the last preceding levy year, the highest
2aggregate extension in any of the last 3 preceding levy years
3shall be used for the purpose of computing the limiting rate.
4The denominator shall not include new property or the recovered
5tax increment value. If a new rate, a rate decrease, or a
6limiting rate increase has been approved at an election held
7after March 21, 2006, then (i) the otherwise applicable
8limiting rate shall be increased by the amount of the new rate
9or shall be reduced by the amount of the rate decrease, as the
10case may be, or (ii) in the case of a limiting rate increase,
11the limiting rate shall be equal to the rate set forth in the
12proposition approved by the voters for each of the years
13specified in the proposition, after which the limiting rate of
14the taxing district shall be calculated as otherwise provided.
15In the case of a taxing district that obtained referendum
16approval for an increased limiting rate on March 20, 2012, the
17limiting rate for tax year 2012 shall be the rate that
18generates the approximate total amount of taxes extendable for
19that tax year, as set forth in the proposition approved by the
20voters; this rate shall be the final rate applied by the county
21clerk for the aggregate of all capped funds of the district for
22tax year 2012.
23(Source: P.A. 98-6, eff. 3-29-13; 98-23, eff. 6-17-13; 99-143,
24eff. 7-27-15.)
25 (Text of Section after amendment by P.A. 99-521)

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1 Sec. 18-185. Short title; definitions. This Division 5 may
2be cited as the Property Tax Extension Limitation Law. As used
3in this Division 5:
4 "Consumer Price Index" means the Consumer Price Index for
5All Urban Consumers for all items published by the United
6States Department of Labor.
7 "Extension limitation", for levy years prior to 2017, means
8(a) the lesser of 5% or the percentage increase in the Consumer
9Price Index during the 12-month calendar year preceding the
10levy year or (b) the rate of increase approved by voters under
11Section 18-205.
12 "Extension limitation", beginning in levy year 2017, means
130% or the rate of increase approved by the voters under Section
1418-205.
15 "Affected county" means a county of 3,000,000 or more
16inhabitants or a county contiguous to a county of 3,000,000 or
17more inhabitants.
18 "Taxing district" has the same meaning provided in Section
191-150, except as otherwise provided in this Section. For the
201991 through 1994 levy years only, "taxing district" includes
21only each non-home rule taxing district having the majority of
22its 1990 equalized assessed value within any county or counties
23contiguous to a county with 3,000,000 or more inhabitants.
24Beginning with the 1995 levy year and through the 2016 levy
25year, "taxing district" includes only each non-home rule taxing
26district subject to this Law before the 1995 levy year and each

HB0359- 20 -LRB100 06329 HLH 16367 b
1non-home rule taxing district not subject to this Law before
2the 1995 levy year having the majority of its 1994 equalized
3assessed value in an affected county or counties. Beginning
4with the levy year in which this Law becomes applicable to a
5taxing district as provided in Section 18-213, "taxing
6district" also includes those taxing districts made subject to
7this Law as provided in Section 18-213. Beginning with the 2017
8levy year, "taxing district" has the same meaning provided in
9Section 1-150 and includes home rule units.
10 "Aggregate extension" for taxing districts to which this
11Law applied before the 1995 levy year means the annual
12corporate extension for the taxing district and those special
13purpose extensions that are made annually for the taxing
14district, excluding special purpose extensions: (a) made for
15the taxing district to pay interest or principal on general
16obligation bonds that were approved by referendum; (b) made for
17any taxing district to pay interest or principal on general
18obligation bonds issued before October 1, 1991; (c) made for
19any taxing district to pay interest or principal on bonds
20issued to refund or continue to refund those bonds issued
21before October 1, 1991; (d) made for any taxing district to pay
22interest or principal on bonds issued to refund or continue to
23refund bonds issued after October 1, 1991 that were approved by
24referendum; (e) made for any taxing district to pay interest or
25principal on revenue bonds issued before October 1, 1991 for
26payment of which a property tax levy or the full faith and

HB0359- 21 -LRB100 06329 HLH 16367 b
1credit of the unit of local government is pledged; however, a
2tax for the payment of interest or principal on those bonds
3shall be made only after the governing body of the unit of
4local government finds that all other sources for payment are
5insufficient to make those payments; (f) made for payments
6under a building commission lease when the lease payments are
7for the retirement of bonds issued by the commission before
8October 1, 1991, to pay for the building project; (g) made for
9payments due under installment contracts entered into before
10October 1, 1991; (h) made for payments of principal and
11interest on bonds issued under the Metropolitan Water
12Reclamation District Act to finance construction projects
13initiated before October 1, 1991; (i) made for payments of
14principal and interest on limited bonds, as defined in Section
153 of the Local Government Debt Reform Act, in an amount not to
16exceed the debt service extension base less the amount in items
17(b), (c), (e), and (h) of this definition for non-referendum
18obligations, except obligations initially issued pursuant to
19referendum; (j) made for payments of principal and interest on
20bonds issued under Section 15 of the Local Government Debt
21Reform Act; (k) made by a school district that participates in
22the Special Education District of Lake County, created by
23special education joint agreement under Section 10-22.31 of the
24School Code, for payment of the school district's share of the
25amounts required to be contributed by the Special Education
26District of Lake County to the Illinois Municipal Retirement

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1Fund under Article 7 of the Illinois Pension Code; the amount
2of any extension under this item (k) shall be certified by the
3school district to the county clerk; (l) made to fund expenses
4of providing joint recreational programs for persons with
5disabilities under Section 5-8 of the Park District Code or
6Section 11-95-14 of the Illinois Municipal Code; (m) made for
7temporary relocation loan repayment purposes pursuant to
8Sections 2-3.77 and 17-2.2d of the School Code; (n) made for
9payment of principal and interest on any bonds issued under the
10authority of Section 17-2.2d of the School Code; (o) made for
11contributions to a firefighter's pension fund created under
12Article 4 of the Illinois Pension Code, to the extent of the
13amount certified under item (5) of Section 4-134 of the
14Illinois Pension Code; and (p) made for road purposes in the
15first year after a township assumes the rights, powers, duties,
16assets, property, liabilities, obligations, and
17responsibilities of a road district abolished under the
18provisions of Section 6-133 of the Illinois Highway Code.
19 "Aggregate extension" for the taxing districts to which
20this Law did not apply before the 1995 levy year (except taxing
21districts subject to this Law in accordance with Section 18-213
22or this amendatory Act of the 100th General Assembly) means the
23annual corporate extension for the taxing district and those
24special purpose extensions that are made annually for the
25taxing district, excluding special purpose extensions: (a)
26made for the taxing district to pay interest or principal on

HB0359- 23 -LRB100 06329 HLH 16367 b
1general obligation bonds that were approved by referendum; (b)
2made for any taxing district to pay interest or principal on
3general obligation bonds issued before March 1, 1995; (c) made
4for any taxing district to pay interest or principal on bonds
5issued to refund or continue to refund those bonds issued
6before March 1, 1995; (d) made for any taxing district to pay
7interest or principal on bonds issued to refund or continue to
8refund bonds issued after March 1, 1995 that were approved by
9referendum; (e) made for any taxing district to pay interest or
10principal on revenue bonds issued before March 1, 1995 for
11payment of which a property tax levy or the full faith and
12credit of the unit of local government is pledged; however, a
13tax for the payment of interest or principal on those bonds
14shall be made only after the governing body of the unit of
15local government finds that all other sources for payment are
16insufficient to make those payments; (f) made for payments
17under a building commission lease when the lease payments are
18for the retirement of bonds issued by the commission before
19March 1, 1995 to pay for the building project; (g) made for
20payments due under installment contracts entered into before
21March 1, 1995; (h) made for payments of principal and interest
22on bonds issued under the Metropolitan Water Reclamation
23District Act to finance construction projects initiated before
24October 1, 1991; (h-4) made for stormwater management purposes
25by the Metropolitan Water Reclamation District of Greater
26Chicago under Section 12 of the Metropolitan Water Reclamation

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1District Act; (i) made for payments of principal and interest
2on limited bonds, as defined in Section 3 of the Local
3Government Debt Reform Act, in an amount not to exceed the debt
4service extension base less the amount in items (b), (c), and
5(e) of this definition for non-referendum obligations, except
6obligations initially issued pursuant to referendum and bonds
7described in subsection (h) of this definition; (j) made for
8payments of principal and interest on bonds issued under
9Section 15 of the Local Government Debt Reform Act; (k) made
10for payments of principal and interest on bonds authorized by
11Public Act 88-503 and issued under Section 20a of the Chicago
12Park District Act for aquarium or museum projects; (l) made for
13payments of principal and interest on bonds authorized by
14Public Act 87-1191 or 93-601 and (i) issued pursuant to Section
1521.2 of the Cook County Forest Preserve District Act, (ii)
16issued under Section 42 of the Cook County Forest Preserve
17District Act for zoological park projects, or (iii) issued
18under Section 44.1 of the Cook County Forest Preserve District
19Act for botanical gardens projects; (m) made pursuant to
20Section 34-53.5 of the School Code, whether levied annually or
21not; (n) made to fund expenses of providing joint recreational
22programs for persons with disabilities under Section 5-8 of the
23Park District Code or Section 11-95-14 of the Illinois
24Municipal Code; (o) made by the Chicago Park District for
25recreational programs for persons with disabilities under
26subsection (c) of Section 7.06 of the Chicago Park District

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1Act; (p) made for contributions to a firefighter's pension fund
2created under Article 4 of the Illinois Pension Code, to the
3extent of the amount certified under item (5) of Section 4-134
4of the Illinois Pension Code; (q) made by Ford Heights School
5District 169 under Section 17-9.02 of the School Code; and (r)
6made for the purpose of making employer contributions to the
7Public School Teachers' Pension and Retirement Fund of Chicago
8under Section 34-53 of the School Code.
9 "Aggregate extension" for all taxing districts to which
10this Law applies in accordance with Section 18-213, except for
11those taxing districts subject to paragraph (2) of subsection
12(e) of Section 18-213, means the annual corporate extension for
13the taxing district and those special purpose extensions that
14are made annually for the taxing district, excluding special
15purpose extensions: (a) made for the taxing district to pay
16interest or principal on general obligation bonds that were
17approved by referendum; (b) made for any taxing district to pay
18interest or principal on general obligation bonds issued before
19the date on which the referendum making this Law applicable to
20the taxing district is held; (c) made for any taxing district
21to pay interest or principal on bonds issued to refund or
22continue to refund those bonds issued before the date on which
23the referendum making this Law applicable to the taxing
24district is held; (d) made for any taxing district to pay
25interest or principal on bonds issued to refund or continue to
26refund bonds issued after the date on which the referendum

HB0359- 26 -LRB100 06329 HLH 16367 b
1making this Law applicable to the taxing district is held if
2the bonds were approved by referendum after the date on which
3the referendum making this Law applicable to the taxing
4district is held; (e) made for any taxing district to pay
5interest or principal on revenue bonds issued before the date
6on which the referendum making this Law applicable to the
7taxing district is held for payment of which a property tax
8levy or the full faith and credit of the unit of local
9government is pledged; however, a tax for the payment of
10interest or principal on those bonds shall be made only after
11the governing body of the unit of local government finds that
12all other sources for payment are insufficient to make those
13payments; (f) made for payments under a building commission
14lease when the lease payments are for the retirement of bonds
15issued by the commission before the date on which the
16referendum making this Law applicable to the taxing district is
17held to pay for the building project; (g) made for payments due
18under installment contracts entered into before the date on
19which the referendum making this Law applicable to the taxing
20district is held; (h) made for payments of principal and
21interest on limited bonds, as defined in Section 3 of the Local
22Government Debt Reform Act, in an amount not to exceed the debt
23service extension base less the amount in items (b), (c), and
24(e) of this definition for non-referendum obligations, except
25obligations initially issued pursuant to referendum; (i) made
26for payments of principal and interest on bonds issued under

HB0359- 27 -LRB100 06329 HLH 16367 b
1Section 15 of the Local Government Debt Reform Act; (j) made
2for a qualified airport authority to pay interest or principal
3on general obligation bonds issued for the purpose of paying
4obligations due under, or financing airport facilities
5required to be acquired, constructed, installed or equipped
6pursuant to, contracts entered into before March 1, 1996 (but
7not including any amendments to such a contract taking effect
8on or after that date); (k) made to fund expenses of providing
9joint recreational programs for persons with disabilities
10under Section 5-8 of the Park District Code or Section 11-95-14
11of the Illinois Municipal Code; (l) made for contributions to a
12firefighter's pension fund created under Article 4 of the
13Illinois Pension Code, to the extent of the amount certified
14under item (5) of Section 4-134 of the Illinois Pension Code;
15and (m) made for the taxing district to pay interest or
16principal on general obligation bonds issued pursuant to
17Section 19-3.10 of the School Code.
18 "Aggregate extension" for all taxing districts to which
19this Law applies in accordance with paragraph (2) of subsection
20(e) of Section 18-213 or this amendatory Act of the 100th
21General Assembly means the annual corporate extension for the
22taxing district and those special purpose extensions that are
23made annually for the taxing district, excluding special
24purpose extensions: (a) made for the taxing district to pay
25interest or principal on general obligation bonds that were
26approved by referendum; (b) made for any taxing district to pay

HB0359- 28 -LRB100 06329 HLH 16367 b
1interest or principal on general obligation bonds issued before
2the effective date of this amendatory Act of 1997; (c) made for
3any taxing district to pay interest or principal on bonds
4issued to refund or continue to refund those bonds issued
5before the effective date of this amendatory Act of 1997; (d)
6made for any taxing district to pay interest or principal on
7bonds issued to refund or continue to refund bonds issued after
8the effective date of this amendatory Act of 1997 if the bonds
9were approved by referendum after the effective date of this
10amendatory Act of 1997; (e) made for any taxing district to pay
11interest or principal on revenue bonds issued before the
12effective date of this amendatory Act of 1997 for payment of
13which a property tax levy or the full faith and credit of the
14unit of local government is pledged; however, a tax for the
15payment of interest or principal on those bonds shall be made
16only after the governing body of the unit of local government
17finds that all other sources for payment are insufficient to
18make those payments; (f) made for payments under a building
19commission lease when the lease payments are for the retirement
20of bonds issued by the commission before the effective date of
21this amendatory Act of 1997 to pay for the building project;
22(g) made for payments due under installment contracts entered
23into before the effective date of this amendatory Act of 1997;
24(h) made for payments of principal and interest on limited
25bonds, as defined in Section 3 of the Local Government Debt
26Reform Act, in an amount not to exceed the debt service

HB0359- 29 -LRB100 06329 HLH 16367 b
1extension base less the amount in items (b), (c), and (e) of
2this definition for non-referendum obligations, except
3obligations initially issued pursuant to referendum; (i) made
4for payments of principal and interest on bonds issued under
5Section 15 of the Local Government Debt Reform Act; (j) made
6for a qualified airport authority to pay interest or principal
7on general obligation bonds issued for the purpose of paying
8obligations due under, or financing airport facilities
9required to be acquired, constructed, installed or equipped
10pursuant to, contracts entered into before March 1, 1996 (but
11not including any amendments to such a contract taking effect
12on or after that date); (k) made to fund expenses of providing
13joint recreational programs for persons with disabilities
14under Section 5-8 of the Park District Code or Section 11-95-14
15of the Illinois Municipal Code; and (l) made for contributions
16to a firefighter's pension fund created under Article 4 of the
17Illinois Pension Code, to the extent of the amount certified
18under item (5) of Section 4-134 of the Illinois Pension Code.
19 "Debt service extension base" means an amount equal to that
20portion of the extension for a taxing district for the 1994
21levy year, or for those taxing districts subject to this Law in
22accordance with Section 18-213, except for those subject to
23paragraph (2) of subsection (e) of Section 18-213, for the levy
24year in which the referendum making this Law applicable to the
25taxing district is held, or for those taxing districts subject
26to this Law in accordance with paragraph (2) of subsection (e)

HB0359- 30 -LRB100 06329 HLH 16367 b
1of Section 18-213 for the 1996 levy year, constituting an
2extension for payment of principal and interest on bonds issued
3by the taxing district without referendum, but not including
4excluded non-referendum bonds. For park districts (i) that were
5first subject to this Law in 1991 or 1995 and (ii) whose
6extension for the 1994 levy year for the payment of principal
7and interest on bonds issued by the park district without
8referendum (but not including excluded non-referendum bonds)
9was less than 51% of the amount for the 1991 levy year
10constituting an extension for payment of principal and interest
11on bonds issued by the park district without referendum (but
12not including excluded non-referendum bonds), "debt service
13extension base" means an amount equal to that portion of the
14extension for the 1991 levy year constituting an extension for
15payment of principal and interest on bonds issued by the park
16district without referendum (but not including excluded
17non-referendum bonds). A debt service extension base
18established or increased at any time pursuant to any provision
19of this Law, except Section 18-212, shall be increased each
20year commencing with the later of (i) the 2009 levy year or
21(ii) the first levy year in which this Law becomes applicable
22to the taxing district, by (A) for levy years prior to the 2017
23levy year, the lesser of 5% or the percentage increase in the
24Consumer Price Index during the 12-month calendar year
25preceding the levy year or (B) beginning with the 2017 levy
26year, 0%. The debt service extension base may be established or

HB0359- 31 -LRB100 06329 HLH 16367 b
1increased as provided under Section 18-212. "Excluded
2non-referendum bonds" means (i) bonds authorized by Public Act
388-503 and issued under Section 20a of the Chicago Park
4District Act for aquarium and museum projects; (ii) bonds
5issued under Section 15 of the Local Government Debt Reform
6Act; or (iii) refunding obligations issued to refund or to
7continue to refund obligations initially issued pursuant to
8referendum.
9 "Special purpose extensions" include, but are not limited
10to, extensions for levies made on an annual basis for
11unemployment and workers' compensation, self-insurance,
12contributions to pension plans, and extensions made pursuant to
13Section 6-601 of the Illinois Highway Code for a road
14district's permanent road fund whether levied annually or not.
15The extension for a special service area is not included in the
16aggregate extension.
17 "Aggregate extension base" means the taxing district's
18last preceding aggregate extension as adjusted under Sections
1918-135, 18-215, and 18-230. An adjustment under Section 18-135
20shall be made for the 2007 levy year and all subsequent levy
21years whenever one or more counties within which a taxing
22district is located (i) used estimated valuations or rates when
23extending taxes in the taxing district for the last preceding
24levy year that resulted in the over or under extension of
25taxes, or (ii) increased or decreased the tax extension for the
26last preceding levy year as required by Section 18-135(c).

HB0359- 32 -LRB100 06329 HLH 16367 b
1Whenever an adjustment is required under Section 18-135, the
2aggregate extension base of the taxing district shall be equal
3to the amount that the aggregate extension of the taxing
4district would have been for the last preceding levy year if
5either or both (i) actual, rather than estimated, valuations or
6rates had been used to calculate the extension of taxes for the
7last levy year, or (ii) the tax extension for the last
8preceding levy year had not been adjusted as required by
9subsection (c) of Section 18-135.
10 Notwithstanding any other provision of law, for levy year
112012, the aggregate extension base for West Northfield School
12District No. 31 in Cook County shall be $12,654,592.
13 "Levy year" has the same meaning as "year" under Section
141-155.
15 "New property" means (i) the assessed value, after final
16board of review or board of appeals action, of new improvements
17or additions to existing improvements on any parcel of real
18property that increase the assessed value of that real property
19during the levy year multiplied by the equalization factor
20issued by the Department under Section 17-30, (ii) the assessed
21value, after final board of review or board of appeals action,
22of real property not exempt from real estate taxation, which
23real property was exempt from real estate taxation for any
24portion of the immediately preceding levy year, multiplied by
25the equalization factor issued by the Department under Section
2617-30, including the assessed value, upon final stabilization

HB0359- 33 -LRB100 06329 HLH 16367 b
1of occupancy after new construction is complete, of any real
2property located within the boundaries of an otherwise or
3previously exempt military reservation that is intended for
4residential use and owned by or leased to a private corporation
5or other entity, (iii) in counties that classify in accordance
6with Section 4 of Article IX of the Illinois Constitution, an
7incentive property's additional assessed value resulting from
8a scheduled increase in the level of assessment as applied to
9the first year final board of review market value, and (iv) any
10increase in assessed value due to oil or gas production from an
11oil or gas well required to be permitted under the Hydraulic
12Fracturing Regulatory Act that was not produced in or accounted
13for during the previous levy year. In addition, the county
14clerk in a county containing a population of 3,000,000 or more
15shall include in the 1997 recovered tax increment value for any
16school district, any recovered tax increment value that was
17applicable to the 1995 tax year calculations.
18 "Qualified airport authority" means an airport authority
19organized under the Airport Authorities Act and located in a
20county bordering on the State of Wisconsin and having a
21population in excess of 200,000 and not greater than 500,000.
22 "Recovered tax increment value" means, except as otherwise
23provided in this paragraph, the amount of the current year's
24equalized assessed value, in the first year after a
25municipality terminates the designation of an area as a
26redevelopment project area previously established under the

HB0359- 34 -LRB100 06329 HLH 16367 b
1Tax Increment Allocation Development Act in the Illinois
2Municipal Code, previously established under the Industrial
3Jobs Recovery Law in the Illinois Municipal Code, previously
4established under the Economic Development Project Area Tax
5Increment Act of 1995, or previously established under the
6Economic Development Area Tax Increment Allocation Act, of each
7taxable lot, block, tract, or parcel of real property in the
8redevelopment project area over and above the initial equalized
9assessed value of each property in the redevelopment project
10area. For the taxes which are extended for the 1997 levy year,
11the recovered tax increment value for a non-home rule taxing
12district that first became subject to this Law for the 1995
13levy year because a majority of its 1994 equalized assessed
14value was in an affected county or counties shall be increased
15if a municipality terminated the designation of an area in 1993
16as a redevelopment project area previously established under
17the Tax Increment Allocation Development Act in the Illinois
18Municipal Code, previously established under the Industrial
19Jobs Recovery Law in the Illinois Municipal Code, or previously
20established under the Economic Development Area Tax Increment
21Allocation Act, by an amount equal to the 1994 equalized
22assessed value of each taxable lot, block, tract, or parcel of
23real property in the redevelopment project area over and above
24the initial equalized assessed value of each property in the
25redevelopment project area. In the first year after a
26municipality removes a taxable lot, block, tract, or parcel of

HB0359- 35 -LRB100 06329 HLH 16367 b
1real property from a redevelopment project area established
2under the Tax Increment Allocation Development Act in the
3Illinois Municipal Code, the Industrial Jobs Recovery Law in
4the Illinois Municipal Code, or the Economic Development Area
5Tax Increment Allocation Act, "recovered tax increment value"
6means the amount of the current year's equalized assessed value
7of each taxable lot, block, tract, or parcel of real property
8removed from the redevelopment project area over and above the
9initial equalized assessed value of that real property before
10removal from the redevelopment project area.
11 Except as otherwise provided in this Section, "limiting
12rate" means a fraction the numerator of which is the last
13preceding aggregate extension base times an amount equal to one
14plus the extension limitation defined in this Section and the
15denominator of which is the current year's equalized assessed
16value of all real property in the territory under the
17jurisdiction of the taxing district during the prior levy year.
18For those taxing districts that reduced their aggregate
19extension for the last preceding levy year, the highest
20aggregate extension in any of the last 3 preceding levy years
21shall be used for the purpose of computing the limiting rate.
22The denominator shall not include new property or the recovered
23tax increment value. If a new rate, a rate decrease, or a
24limiting rate increase has been approved at an election held
25after March 21, 2006, then (i) the otherwise applicable
26limiting rate shall be increased by the amount of the new rate

HB0359- 36 -LRB100 06329 HLH 16367 b
1or shall be reduced by the amount of the rate decrease, as the
2case may be, or (ii) in the case of a limiting rate increase,
3the limiting rate shall be equal to the rate set forth in the
4proposition approved by the voters for each of the years
5specified in the proposition, after which the limiting rate of
6the taxing district shall be calculated as otherwise provided.
7In the case of a taxing district that obtained referendum
8approval for an increased limiting rate on March 20, 2012, the
9limiting rate for tax year 2012 shall be the rate that
10generates the approximate total amount of taxes extendable for
11that tax year, as set forth in the proposition approved by the
12voters; this rate shall be the final rate applied by the county
13clerk for the aggregate of all capped funds of the district for
14tax year 2012.
15(Source: P.A. 98-6, eff. 3-29-13; 98-23, eff. 6-17-13; 99-143,
16eff. 7-27-15; 99-521, eff. 6-1-17.)
17 (35 ILCS 200/18-205)
18 Sec. 18-205. Referendum to increase the extension
19limitation. A taxing district is limited to an extension
20limitation as defined in Section 18-185 of 5% or the percentage
21increase in the Consumer Price Index during the 12-month
22calendar year preceding the levy year, whichever is less. A
23taxing district may increase its extension limitation for one
24or more levy years if that taxing district holds a referendum
25before the levy date for the first levy year at which a

HB0359- 37 -LRB100 06329 HLH 16367 b
1majority of voters voting on the issue approves adoption of a
2higher extension limitation. Referenda shall be conducted at a
3regularly scheduled election in accordance with the Election
4Code. The question shall be presented in substantially the
5following manner for all elections held after March 21, 2006:
6 Shall the extension limitation under the Property Tax
7 Extension Limitation Law for (insert the legal name,
8 number, if any, and county or counties of the taxing
9 district and geographic or other common name by which a
10 school or community college district is known and referred
11 to), Illinois, be increased from (extension limitation
12 under Section 18-185) the lesser of 5% or the percentage
13 increase in the Consumer Price Index over the prior levy
14 year to (insert the percentage of the proposed increase)%
15 per year for (insert each levy year for which the increased
16 extension limitation will apply)?
17The votes must be recorded as "Yes" or "No".
18If a majority of voters voting on the issue approves the
19adoption of the increase, the increase shall be applicable for
20each levy year specified.
21 The ballot for any question submitted pursuant to this
22Section shall have printed thereon, but not as a part of the
23question submitted, only the following supplemental
24information (which shall be supplied to the election authority
25by the taxing district) in substantially the following form:
26 (1) For the (insert the first levy year for which the

HB0359- 38 -LRB100 06329 HLH 16367 b
1 increased extension limitation will be applicable) levy
2 year the approximate amount of the additional tax
3 extendable against property containing a single family
4 residence and having a fair market value at the time of the
5 referendum of $100,000 is estimated to be $....
6 (2) Based upon an average annual percentage increase
7 (or decrease) in the market value of such property of ...%
8 (insert percentage equal to the average annual percentage
9 increase or decrease for the prior 3 levy years, at the
10 time the submission of the question is initiated by the
11 taxing district, in the amount of (A) the equalized
12 assessed value of the taxable property in the taxing
13 district less (B) the new property included in the
14 equalized assessed value), the approximate amount of the
15 additional tax extendable against such property for the ...
16 levy year is estimated to be $... and for the ... levy year
17 is estimated to be $....
18 Paragraph (2) shall be included only if the increased
19extension limitation will be applicable for more than one year
20and shall list each levy year for which the increased extension
21limitation will be applicable. The additional tax shown for
22each levy year shall be the approximate dollar amount of the
23increase over the amount of the most recently completed
24extension at the time the submission of the question is
25initiated by the taxing district. The approximate amount of the
26additional tax extendable shown in paragraphs (1) and (2) shall

HB0359- 39 -LRB100 06329 HLH 16367 b
1be calculated by multiplying $100,000 (the fair market value of
2the property without regard to any property tax exemptions) by
3(i) the percentage level of assessment prescribed for that
4property by statute, or by ordinance of the county board in
5counties that classify property for purposes of taxation in
6accordance with Section 4 of Article IX of the Illinois
7Constitution; (ii) the most recent final equalization factor
8certified to the county clerk by the Department of Revenue at
9the time the taxing district initiates the submission of the
10proposition to the electors; (iii) the last known aggregate
11extension base of the taxing district at the time the
12submission of the question is initiated by the taxing district;
13and (iv) the difference between the percentage increase
14proposed in the question and (A) the lesser of 5% or the
15percentage increase in the Consumer Price Index for the prior
16levy year (or an estimate of the percentage increase for the
17prior levy year if the increase is unavailable at the time the
18submission of the question is initiated by the taxing district)
19or (B) 0%, as applicable; and dividing the result by the last
20known equalized assessed value of the taxing district at the
21time the submission of the question is initiated by the taxing
22district. This amendatory Act of the 97th General Assembly is
23intended to clarify the existing requirements of this Section,
24and shall not be construed to validate any prior non-compliant
25referendum language. Any notice required to be published in
26connection with the submission of the question shall also

HB0359- 40 -LRB100 06329 HLH 16367 b
1contain this supplemental information and shall not contain any
2other supplemental information. Any error, miscalculation, or
3inaccuracy in computing any amount set forth on the ballot or
4in the notice that is not deliberate shall not invalidate or
5affect the validity of any proposition approved. Notice of the
6referendum shall be published and posted as otherwise required
7by law, and the submission of the question shall be initiated
8as provided by law.
9(Source: P.A. 97-1087, eff. 8-24-12.)
10 (35 ILCS 200/18-212)
11 Sec. 18-212. Referendum on debt service extension base. A
12taxing district may establish or increase its debt service
13extension base if (i) that taxing district holds a referendum
14before the date on which the levy must be filed with the county
15clerk of the county or counties in which the taxing district is
16situated and (ii) a majority of voters voting on the issue
17approves the establishment of or increase in the debt service
18extension base. A debt service extension base established or
19increased by a referendum held pursuant to this Section after
20February 2, 2010 and prior to the effective date of this
21amendatory Act of the 100th General Assembly, shall be
22increased each year, commencing with the first levy year
23beginning after the date of the referendum, by the lesser of 5%
24or the percentage increase in the Consumer Price Index during
25the 12-month calendar year preceding the levy year if the

HB0359- 41 -LRB100 06329 HLH 16367 b
1optional language concerning the annual increase is included in
2the question submitted to the electors of the taxing district.
3Referenda under this Section shall be conducted at a regularly
4scheduled election in accordance with the Election Code. The
5governing body of the taxing district shall certify the
6question to the proper election authorities who shall submit
7the question to the electors of the taxing district in
8substantially the following form:
9 "Shall the debt service extension base under the Property
10 Tax Extension Limitation Law for ... (taxing district name)
11 ... for payment of principal and interest on limited bonds
12 be .... ((established at $ ....) . (or) (increased from $
13 .... to $ ....)) .. for the ..... levy year and all
14 subsequent levy years (optional language: , such debt
15 service extension base to be increased each year by the
16 lesser of 5% or the percentage increase in the Consumer
17 Price Index during the 12-month calendar year preceding the
18 levy year)?"
19 Votes on the question shall be recorded as "Yes" or "No".
20 If a majority of voters voting on the issue approves the
21establishment of or increase in the debt service extension
22base, the establishment of or increase in the debt service
23extension base shall be applicable for the levy years
24specified.
25(Source: P.A. 96-1202, eff. 7-22-10.)

HB0359- 42 -LRB100 06329 HLH 16367 b
1 (35 ILCS 200/18-213)
2 Sec. 18-213. Referenda on applicability of the Property Tax
3Extension Limitation Law.
4 (a) The provisions of this Section do not apply to a taxing
5district subject to this Law because a majority of its 1990
6equalized assessed value is in a county or counties contiguous
7to a county of 3,000,000 or more inhabitants, or because a
8majority of its 1994 equalized assessed value is in an affected
9county and the taxing district was not subject to this Law
10before the 1995 levy year.
11 (b) Prior to taxable year 2017, the The county board of a
12county that is not subject to this Law may, by ordinance or
13resolution, submit to the voters of the county the question of
14whether to make all non-home rule taxing districts that have
15all or a portion of their equalized assessed valuation situated
16in the county subject to this Law in the manner set forth in
17this Section.
18 For purposes of this Section only:
19 "Taxing district" has the same meaning provided in Section
201-150.
21 "Equalized assessed valuation" means the equalized
22assessed valuation for a taxing district for the immediately
23preceding levy year.
24 (c) The ordinance or resolution shall request the
25submission of the proposition at any election, except a
26consolidated primary election, for the purpose of voting for or

HB0359- 43 -LRB100 06329 HLH 16367 b
1against making the Property Tax Extension Limitation Law
2applicable to all non-home rule taxing districts that have all
3or a portion of their equalized assessed valuation situated in
4the county.
5 The question shall be placed on a separate ballot and shall
6be in substantially the following form:
7 Shall the Property Tax Extension Limitation Law (35
8 ILCS 200/18-185 through 18-245), which limits annual
9 property tax extension increases, apply to non-home rule
10 taxing districts with all or a portion of their equalized
11 assessed valuation located in (name of county)?
12Votes on the question shall be recorded as "yes" or "no".
13 (d) The county clerk shall order the proposition submitted
14to the electors of the county at the election specified in the
15ordinance or resolution. If part of the county is under the
16jurisdiction of a board or boards of election commissioners,
17the county clerk shall submit a certified copy of the ordinance
18or resolution to each board of election commissioners, which
19shall order the proposition submitted to the electors of the
20taxing district within its jurisdiction at the election
21specified in the ordinance or resolution.
22 (e) (1) With respect to taxing districts having all of
23 their equalized assessed valuation located in the county,
24 if a majority of the votes cast on the proposition are in
25 favor of the proposition, then this Law becomes applicable
26 to the taxing district beginning on January 1 of the year

HB0359- 44 -LRB100 06329 HLH 16367 b
1 following the date of the referendum.
2 (2) With respect to taxing districts that meet all the
3 following conditions this Law shall become applicable to
4 the taxing district beginning on January 1, 1997. The
5 districts to which this paragraph (2) is applicable
6 (A) do not have all of their equalized assessed
7 valuation located in a single county,
8 (B) have equalized assessed valuation in an
9 affected county,
10 (C) meet the condition that each county, other than
11 an affected county, in which any of the equalized
12 assessed valuation of the taxing district is located
13 has held a referendum under this Section at any
14 election, except a consolidated primary election, held
15 prior to the effective date of this amendatory Act of
16 1997, and
17 (D) have a majority of the district's equalized
18 assessed valuation located in one or more counties in
19 each of which the voters have approved a referendum
20 under this Section prior to the effective date of this
21 amendatory Act of 1997. For purposes of this Section,
22 in determining whether a majority of the equalized
23 assessed valuation of the taxing district is located in
24 one or more counties in which the voters have approved
25 a referendum under this Section, the equalized
26 assessed valuation of the taxing district in any

HB0359- 45 -LRB100 06329 HLH 16367 b
1 affected county shall be included with the equalized
2 assessed value of the taxing district in counties in
3 which the voters have approved the referendum.
4 (3) With respect to taxing districts that do not have
5 all of their equalized assessed valuation located in a
6 single county and to which paragraph (2) of subsection (e)
7 is not applicable, if each county other than an affected
8 county in which any of the equalized assessed valuation of
9 the taxing district is located has held a referendum under
10 this Section at any election, except a consolidated primary
11 election, held in any year and if a majority of the
12 equalized assessed valuation of the taxing district is
13 located in one or more counties that have each approved a
14 referendum under this Section, then this Law shall become
15 applicable to the taxing district on January 1 of the year
16 following the year in which the last referendum in a county
17 in which the taxing district has any equalized assessed
18 valuation is held. For the purposes of this Law, the last
19 referendum shall be deemed to be the referendum making this
20 Law applicable to the taxing district. For purposes of this
21 Section, in determining whether a majority of the equalized
22 assessed valuation of the taxing district is located in one
23 or more counties that have approved a referendum under this
24 Section, the equalized assessed valuation of the taxing
25 district in any affected county shall be included with the
26 equalized assessed value of the taxing district in counties

HB0359- 46 -LRB100 06329 HLH 16367 b
1 that have approved the referendum.
2 (f) Immediately after a referendum is held under this
3Section, the county clerk of the county holding the referendum
4shall give notice of the referendum having been held and its
5results to all taxing districts that have all or a portion of
6their equalized assessed valuation located in the county, the
7county clerk of any other county in which any of the equalized
8assessed valuation of any taxing district is located, and the
9Department of Revenue. After the last referendum affecting a
10multi-county taxing district is held, the Department of Revenue
11shall determine whether the taxing district is subject to this
12Law and, if so, shall notify the taxing district and the county
13clerks of all of the counties in which a portion of the
14equalized assessed valuation of the taxing district is located
15that, beginning the following January 1, the taxing district is
16subject to this Law. For each taxing district subject to
17paragraph (2) of subsection (e) of this Section, the Department
18of Revenue shall notify the taxing district and the county
19clerks of all of the counties in which a portion of the
20equalized assessed valuation of the taxing district is located
21that, beginning January 1, 1997, the taxing district is subject
22to this Law.
23 (g) Referenda held under this Section shall be conducted in
24accordance with the Election Code.
25(Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)

HB0359- 47 -LRB100 06329 HLH 16367 b
1 (35 ILCS 200/18-214)
2 Sec. 18-214. Referenda on removal of the applicability of
3the Property Tax Extension Limitation Law to non-home rule
4taxing districts.
5 (a) The provisions of this Section do not apply to a taxing
6district that is subject to this Law because a majority of its
71990 equalized assessed value is in a county or counties
8contiguous to a county of 3,000,000 or more inhabitants, or
9because a majority of its 1994 equalized assessed value is in
10an affected county and the taxing district was not subject to
11this Law before the 1995 levy year.
12 (b) For purposes of this Section only:
13 "Taxing district" means any non-home rule taxing district
14that became subject to this Law under Section 18-213 of this
15Law.
16 "Equalized assessed valuation" means the equalized
17assessed valuation for a taxing district for the immediately
18preceding levy year.
19 (c) The county board of a county that became subject to
20this Law by a referendum approved by the voters of the county
21under Section 18-213 may, by ordinance or resolution, in the
22manner set forth in this Section, submit to the voters of the
23county the question of whether this Law applies to all non-home
24rule taxing districts that have all or a portion of their
25equalized assessed valuation situated in the county in the
26manner set forth in this Section.

HB0359- 48 -LRB100 06329 HLH 16367 b
1 (d) The ordinance or resolution shall request the
2submission of the proposition at any election, except a
3consolidated primary election, for the purpose of voting for or
4against the continued application of the Property Tax Extension
5Limitation Law to all non-home rule taxing districts that have
6all or a portion of their equalized assessed valuation situated
7in the county.
8 The question shall be placed on a separate ballot and shall
9be in substantially the following form:
10 Shall the Property Tax Extension Limitation Law (35
11 ILCS 200/18-185 through 35 ILCS 200/18-245), which limits
12 annual property tax extension increases, apply to non-home
13 rule taxing districts with all or a portion of their
14 equalized assessed valuation located in (name of county)?
15Votes on the question shall be recorded as "yes" or "no".
16 (e) The county clerk shall order the proposition submitted
17to the electors of the county at the election specified in the
18ordinance or resolution. If part of the county is under the
19jurisdiction of a board or boards of election commissioners,
20the county clerk shall submit a certified copy of the ordinance
21or resolution to each board of election commissioners, which
22shall order the proposition submitted to the electors of the
23taxing district within its jurisdiction at the election
24specified in the ordinance or resolution.
25 (f) With respect to taxing districts having all of their
26equalized assessed valuation located in one county, if a

HB0359- 49 -LRB100 06329 HLH 16367 b
1majority of the votes cast on the proposition are against the
2proposition, then this Law shall not apply to the taxing
3district beginning on January 1 of the year following the date
4of the referendum.
5 (g) With respect to taxing districts that do not have all
6of their equalized assessed valuation located in a single
7county, if both of the following conditions are met, then this
8Law shall no longer apply to the taxing district beginning on
9January 1 of the year following the date of the referendum.
10 (1) Each county in which the district has any equalized
11 assessed valuation must either, (i) have held a referendum
12 under this Section, (ii) be an affected county, or (iii)
13 have held a referendum under Section 18-213 at which the
14 voters rejected the proposition at the most recent election
15 at which the question was on the ballot in the county.
16 (2) The majority of the equalized assessed valuation of
17 the taxing district, other than any equalized assessed
18 valuation in an affected county, is in one or more counties
19 in which the voters rejected the proposition. For purposes
20 of this Section, in determining whether a majority of the
21 equalized assessed valuation of the taxing district is
22 located in one or more counties in which the voters have
23 rejected the proposition under this Section, the equalized
24 assessed valuation of any taxing district in a county which
25 has held a referendum under Section 18-213 at which the
26 voters rejected that proposition, at the most recent

HB0359- 50 -LRB100 06329 HLH 16367 b
1 election at which the question was on the ballot in the
2 county, will be included with the equalized assessed value
3 of the taxing district in counties in which the voters have
4 rejected the referendum held under this Section.
5 (h) Immediately after a referendum is held under this
6Section, the county clerk of the county holding the referendum
7shall give notice of the referendum having been held and its
8results to all taxing districts that have all or a portion of
9their equalized assessed valuation located in the county, the
10county clerk of any other county in which any of the equalized
11assessed valuation of any such taxing district is located, and
12the Department of Revenue. After the last referendum affecting
13a multi-county taxing district is held, the Department of
14Revenue shall determine whether the taxing district is no
15longer subject to this Law and, if the taxing district is no
16longer subject to this Law, the Department of Revenue shall
17notify the taxing district and the county clerks of all of the
18counties in which a portion of the equalized assessed valuation
19of the taxing district is located that, beginning on January 1
20of the year following the date of the last referendum, the
21taxing district is no longer subject to this Law.
22 (i) Notwithstanding any other provision of law, no
23referendum may be submitted under this Section for taxable year
242017 or thereafter.
25(Source: P.A. 89-718, eff. 3-7-97.)

HB0359- 51 -LRB100 06329 HLH 16367 b
1 (35 ILCS 200/18-242 new)
2 Sec. 18-242. Home rule. This Division 5 is a limitation,
3under subsection (g) of Section 6 of Article VII of the
4Illinois Constitution, on the power of home rule units to tax.
5 Section 90. The State Mandates Act is amended by adding
6Section 8.41 as follows:
7 (30 ILCS 805/8.41 new)
8 Sec. 8.41. Exempt mandate. Notwithstanding Sections 6 and 8
9of this Act, no reimbursement by the State is required for the
10implementation of any mandate created by this amendatory Act of
11the 100th General Assembly.
12 Section 95. No acceleration or delay. Where this Act makes
13changes in a statute that is represented in this Act by text
14that is not yet or no longer in effect (for example, a Section
15represented by multiple versions), the use of that text does
16not accelerate or delay the taking effect of (i) the changes
17made by this Act or (ii) provisions derived from any other
18Public Act.
19 Section 99. Effective date. This Act takes effect upon
20becoming law.
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