Bill Text: IL HB3238 | 2019-2020 | 101st General Assembly | Introduced
Bill Title: Creates the Hydraulic Fracturing Prohibition Act. Provides that no person shall conduct high-volume horizontal hydraulic fracturing operations in Illinois. Amends the State Finance Act. Repeals a provision creating the Oil and Gas Resource Management Fund. Repeals the Illinois Hydraulic Fracturing Tax Act and the Hydraulic Fracturing Regulatory Act. Effective immediately.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2019-03-29 - Rule 19(a) / Re-referred to Rules Committee [HB3238 Detail]
Download: Illinois-2019-HB3238-Introduced.html
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1 | AN ACT concerning regulation.
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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 1. Short title. This Act may be cited as the | ||||||||||||||||||||||||||||||||
5 | Hydraulic Fracturing Prohibition Act.
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6 | Section 5. Definition. In this Act: | ||||||||||||||||||||||||||||||||
7 | "High-volume horizontal hydraulic fracturing operations" | ||||||||||||||||||||||||||||||||
8 | means all stages of a stimulation treatment of a horizontal | ||||||||||||||||||||||||||||||||
9 | well as defined by this Act by the pressurized application of | ||||||||||||||||||||||||||||||||
10 | more than 80,000 gallons per stage or more than 300,000 gallons | ||||||||||||||||||||||||||||||||
11 | total of hydraulic fracturing fluid and proppant to initiate or | ||||||||||||||||||||||||||||||||
12 | propagate fractures in a geologic formation to enhance | ||||||||||||||||||||||||||||||||
13 | extraction or production of oil or gas. | ||||||||||||||||||||||||||||||||
14 | "Person" means any individual, partnership, | ||||||||||||||||||||||||||||||||
15 | co-partnership, firm, company, limited liability company, | ||||||||||||||||||||||||||||||||
16 | corporation, association, joint stock company, trust, estate, | ||||||||||||||||||||||||||||||||
17 | political subdivision, state agency, or any other legal entity | ||||||||||||||||||||||||||||||||
18 | or their legal representative, agent, or assigns.
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19 | Section 10. Prohibition. No person shall conduct | ||||||||||||||||||||||||||||||||
20 | high-volume horizontal hydraulic fracturing operations in | ||||||||||||||||||||||||||||||||
21 | Illinois.
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1 | (30 ILCS 105/5.832 rep.) | ||||||
2 | Section 90. The State Finance Act is amended by repealing | ||||||
3 | Section 5.832.
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4 | Section 95. The Property Tax Code is amended by changing | ||||||
5 | Section 18-185 as follows:
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6 | (35 ILCS 200/18-185)
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7 | Sec. 18-185. Short title; definitions. This Division 5 may | ||||||
8 | be cited as the
Property Tax Extension Limitation Law. As used | ||||||
9 | in this Division 5:
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10 | "Consumer Price Index" means the Consumer Price Index for | ||||||
11 | All Urban
Consumers for all items published by the United | ||||||
12 | States Department of Labor.
| ||||||
13 | "Extension limitation" means (a) the lesser of 5% or the | ||||||
14 | percentage increase
in the Consumer Price Index during the | ||||||
15 | 12-month calendar year preceding the
levy year or (b) the rate | ||||||
16 | of increase approved by voters under Section 18-205.
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17 | "Affected county" means a county of 3,000,000 or more | ||||||
18 | inhabitants or a
county contiguous to a county of 3,000,000 or | ||||||
19 | more inhabitants.
| ||||||
20 | "Taxing district" has the same meaning provided in Section | ||||||
21 | 1-150, except as
otherwise provided in this Section. For the | ||||||
22 | 1991 through 1994 levy years only,
"taxing district" includes | ||||||
23 | only each non-home rule taxing district having the
majority of | ||||||
24 | its
1990 equalized assessed value within any county or counties |
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1 | contiguous to a
county with 3,000,000 or more inhabitants. | ||||||
2 | Beginning with the 1995 levy
year, "taxing district" includes | ||||||
3 | only each non-home rule taxing district
subject to this Law | ||||||
4 | before the 1995 levy year and each non-home rule
taxing | ||||||
5 | district not subject to this Law before the 1995 levy year | ||||||
6 | having the
majority of its 1994 equalized assessed value in an | ||||||
7 | affected county or
counties. Beginning with the levy year in
| ||||||
8 | which this Law becomes applicable to a taxing district as
| ||||||
9 | provided in Section 18-213, "taxing district" also includes | ||||||
10 | those taxing
districts made subject to this Law as provided in | ||||||
11 | Section 18-213.
| ||||||
12 | "Aggregate extension" for taxing districts to which this | ||||||
13 | Law applied before
the 1995 levy year means the annual | ||||||
14 | corporate extension for the taxing
district and those special | ||||||
15 | purpose extensions that are made annually for
the taxing | ||||||
16 | district, excluding special purpose extensions: (a) made for | ||||||
17 | the
taxing district to pay interest or principal on general | ||||||
18 | obligation bonds
that were approved by referendum; (b) made for | ||||||
19 | any taxing district to pay
interest or principal on general | ||||||
20 | obligation bonds issued before October 1,
1991; (c) made for | ||||||
21 | any taxing district to pay interest or principal on bonds
| ||||||
22 | issued to refund or continue to refund those bonds issued | ||||||
23 | before October 1,
1991; (d)
made for any taxing district to pay | ||||||
24 | interest or principal on bonds
issued to refund or continue to | ||||||
25 | refund bonds issued after October 1, 1991 that
were approved by | ||||||
26 | referendum; (e)
made for any taxing district to pay interest
or |
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1 | principal on revenue bonds issued before October 1, 1991 for | ||||||
2 | payment of
which a property tax levy or the full faith and | ||||||
3 | credit of the unit of local
government is pledged; however, a | ||||||
4 | tax for the payment of interest or principal
on those bonds | ||||||
5 | shall be made only after the governing body of the unit of | ||||||
6 | local
government finds that all other sources for payment are | ||||||
7 | insufficient to make
those payments; (f) made for payments | ||||||
8 | under a building commission lease when
the lease payments are | ||||||
9 | for the retirement of bonds issued by the commission
before | ||||||
10 | October 1, 1991, to pay for the building project; (g) made for | ||||||
11 | payments
due under installment contracts entered into before | ||||||
12 | October 1, 1991;
(h) made for payments of principal and | ||||||
13 | interest on bonds issued under the
Metropolitan Water | ||||||
14 | Reclamation District Act to finance construction projects
| ||||||
15 | initiated before October 1, 1991; (i) made for payments of | ||||||
16 | principal and
interest on limited bonds, as defined in Section | ||||||
17 | 3 of the Local Government Debt
Reform Act, in an amount not to | ||||||
18 | exceed the debt service extension base less
the amount in items | ||||||
19 | (b), (c), (e), and (h) of this definition for
non-referendum | ||||||
20 | obligations, except obligations initially issued pursuant to
| ||||||
21 | referendum; (j) made for payments of principal and interest on | ||||||
22 | bonds
issued under Section 15 of the Local Government Debt | ||||||
23 | Reform Act; (k)
made
by a school district that participates in | ||||||
24 | the Special Education District of
Lake County, created by | ||||||
25 | special education joint agreement under Section
10-22.31 of the | ||||||
26 | School Code, for payment of the school district's share of the
|
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1 | amounts required to be contributed by the Special Education | ||||||
2 | District of Lake
County to the Illinois Municipal Retirement | ||||||
3 | Fund under Article 7 of the
Illinois Pension Code; the amount | ||||||
4 | of any extension under this item (k) shall be
certified by the | ||||||
5 | school district to the county clerk; (l) made to fund
expenses | ||||||
6 | of providing joint recreational programs for persons with | ||||||
7 | disabilities under
Section 5-8 of
the
Park District Code or | ||||||
8 | Section 11-95-14 of the Illinois Municipal Code; (m) made for | ||||||
9 | temporary relocation loan repayment purposes pursuant to | ||||||
10 | Sections 2-3.77 and 17-2.2d of the School Code; (n) made for | ||||||
11 | payment of principal and interest on any bonds issued under the | ||||||
12 | authority of Section 17-2.2d of the School Code; (o) made for | ||||||
13 | contributions to a firefighter's pension fund created under | ||||||
14 | Article 4 of the Illinois Pension Code, to the extent of the | ||||||
15 | amount certified under item (5) of Section 4-134 of the | ||||||
16 | Illinois Pension Code; and (p) made for road purposes in the | ||||||
17 | first year after a township assumes the rights, powers, duties, | ||||||
18 | assets, property, liabilities, obligations, and
| ||||||
19 | responsibilities of a road district abolished under the | ||||||
20 | provisions of Section 6-133 of the Illinois Highway Code.
| ||||||
21 | "Aggregate extension" for the taxing districts to which | ||||||
22 | this Law did not
apply before the 1995 levy year (except taxing | ||||||
23 | districts subject to this Law
in
accordance with Section | ||||||
24 | 18-213) means the annual corporate extension for the
taxing | ||||||
25 | district and those special purpose extensions that are made | ||||||
26 | annually for
the taxing district, excluding special purpose |
| |||||||
| |||||||
1 | extensions: (a) made for the
taxing district to pay interest or | ||||||
2 | principal on general obligation bonds that
were approved by | ||||||
3 | referendum; (b) made for any taxing district to pay interest
or | ||||||
4 | principal on general obligation bonds issued before March 1, | ||||||
5 | 1995; (c) made
for any taxing district to pay interest or | ||||||
6 | principal on bonds issued to refund
or continue to refund those | ||||||
7 | bonds issued before March 1, 1995; (d) made for any
taxing | ||||||
8 | district to pay interest or principal on bonds issued to refund | ||||||
9 | or
continue to refund bonds issued after March 1, 1995 that | ||||||
10 | were approved by
referendum; (e) made for any taxing district | ||||||
11 | to pay interest or principal on
revenue bonds issued before | ||||||
12 | March 1, 1995 for payment of which a property tax
levy or the | ||||||
13 | full faith and credit of the unit of local government is | ||||||
14 | pledged;
however, a tax for the payment of interest or | ||||||
15 | principal on those bonds shall be
made only after the governing | ||||||
16 | body of the unit of local government finds that
all other | ||||||
17 | sources for payment are insufficient to make those payments; | ||||||
18 | (f) made
for payments under a building commission lease when | ||||||
19 | the lease payments are for
the retirement of bonds issued by | ||||||
20 | the commission before March 1, 1995 to
pay for the building | ||||||
21 | project; (g) made for payments due under installment
contracts | ||||||
22 | entered into before March 1, 1995; (h) made for payments of
| ||||||
23 | principal and interest on bonds issued under the Metropolitan | ||||||
24 | Water Reclamation
District Act to finance construction | ||||||
25 | projects initiated before October 1,
1991; (h-4) made for | ||||||
26 | stormwater management purposes by the Metropolitan Water |
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| |||||||
1 | Reclamation District of Greater Chicago under Section 12 of the | ||||||
2 | Metropolitan Water Reclamation District Act; (i) made for | ||||||
3 | payments of principal and interest on limited bonds,
as defined | ||||||
4 | in Section 3 of the Local Government Debt Reform Act, in an | ||||||
5 | amount
not to exceed the debt service extension base less the | ||||||
6 | amount in items (b),
(c), and (e) of this definition for | ||||||
7 | non-referendum obligations, except
obligations initially | ||||||
8 | issued pursuant to referendum and bonds described in
subsection | ||||||
9 | (h) of this definition; (j) made for payments of
principal and | ||||||
10 | interest on bonds issued under Section 15 of the Local | ||||||
11 | Government
Debt Reform Act; (k) made for payments of principal | ||||||
12 | and interest on bonds
authorized by Public Act 88-503 and | ||||||
13 | issued under Section 20a of the Chicago
Park District Act for | ||||||
14 | aquarium or
museum projects; (l) made for payments of principal | ||||||
15 | and interest on
bonds
authorized by Public Act 87-1191 or | ||||||
16 | 93-601 and (i) issued pursuant to Section 21.2 of the Cook | ||||||
17 | County Forest
Preserve District Act, (ii) issued under Section | ||||||
18 | 42 of the Cook County
Forest Preserve District Act for | ||||||
19 | zoological park projects, or (iii) issued
under Section 44.1 of | ||||||
20 | the Cook County Forest Preserve District Act for
botanical | ||||||
21 | gardens projects; (m) made
pursuant
to Section 34-53.5 of the | ||||||
22 | School Code, whether levied annually or not;
(n) made to fund | ||||||
23 | expenses of providing joint recreational programs for persons | ||||||
24 | with disabilities under Section 5-8 of the Park
District Code | ||||||
25 | or Section 11-95-14 of the Illinois Municipal Code;
(o) made by | ||||||
26 | the
Chicago Park
District for recreational programs for persons |
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| |||||||
1 | with disabilities under subsection (c) of
Section
7.06 of the | ||||||
2 | Chicago Park District Act; (p) made for contributions to a | ||||||
3 | firefighter's pension fund created under Article 4 of the | ||||||
4 | Illinois Pension Code, to the extent of the amount certified | ||||||
5 | under item (5) of Section 4-134 of the Illinois Pension Code; | ||||||
6 | (q) made by Ford Heights School District 169 under Section | ||||||
7 | 17-9.02 of the School Code; and (r) made for the purpose of | ||||||
8 | making employer contributions to the Public School Teachers' | ||||||
9 | Pension and Retirement Fund of Chicago under Section 34-53 of | ||||||
10 | the School Code.
| ||||||
11 | "Aggregate extension" for all taxing districts to which | ||||||
12 | this Law applies in
accordance with Section 18-213, except for | ||||||
13 | those taxing districts subject to
paragraph (2) of subsection | ||||||
14 | (e) of Section 18-213, means the annual corporate
extension for | ||||||
15 | the
taxing district and those special purpose extensions that | ||||||
16 | are made annually for
the taxing district, excluding special | ||||||
17 | purpose extensions: (a) made for the
taxing district to pay | ||||||
18 | interest or principal on general obligation bonds that
were | ||||||
19 | approved by referendum; (b) made for any taxing district to pay | ||||||
20 | interest
or principal on general obligation bonds issued before | ||||||
21 | the date on which the
referendum making this
Law applicable to | ||||||
22 | the taxing district is held; (c) made
for any taxing district | ||||||
23 | to pay interest or principal on bonds issued to refund
or | ||||||
24 | continue to refund those bonds issued before the date on which | ||||||
25 | the
referendum making this Law
applicable to the taxing | ||||||
26 | district is held;
(d) made for any
taxing district to pay |
| |||||||
| |||||||
1 | interest or principal on bonds issued to refund or
continue to | ||||||
2 | refund bonds issued after the date on which the referendum | ||||||
3 | making
this Law
applicable to the taxing district is held if | ||||||
4 | the bonds were approved by
referendum after the date on which | ||||||
5 | the referendum making this Law
applicable to the taxing | ||||||
6 | district is held; (e) made for any
taxing district to pay | ||||||
7 | interest or principal on
revenue bonds issued before the date | ||||||
8 | on which the referendum making this Law
applicable to the
| ||||||
9 | taxing district is held for payment of which a property tax
| ||||||
10 | levy or the full faith and credit of the unit of local | ||||||
11 | government is pledged;
however, a tax for the payment of | ||||||
12 | interest or principal on those bonds shall be
made only after | ||||||
13 | the governing body of the unit of local government finds that
| ||||||
14 | all other sources for payment are insufficient to make those | ||||||
15 | payments; (f) made
for payments under a building commission | ||||||
16 | lease when the lease payments are for
the retirement of bonds | ||||||
17 | issued by the commission before the date on which the
| ||||||
18 | referendum making this
Law applicable to the taxing district is | ||||||
19 | held to
pay for the building project; (g) made for payments due | ||||||
20 | under installment
contracts entered into before the date on | ||||||
21 | which the referendum making this Law
applicable to
the taxing | ||||||
22 | district is held;
(h) made for payments
of principal and | ||||||
23 | interest on limited bonds,
as defined in Section 3 of the Local | ||||||
24 | Government Debt Reform Act, in an amount
not to exceed the debt | ||||||
25 | service extension base less the amount in items (b),
(c), and | ||||||
26 | (e) of this definition for non-referendum obligations, except
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1 | obligations initially issued pursuant to referendum; (i) made | ||||||
2 | for payments
of
principal and interest on bonds issued under | ||||||
3 | Section 15 of the Local Government
Debt Reform Act;
(j)
made | ||||||
4 | for a qualified airport authority to pay interest or principal | ||||||
5 | on
general obligation bonds issued for the purpose of paying | ||||||
6 | obligations due
under, or financing airport facilities | ||||||
7 | required to be acquired, constructed,
installed or equipped | ||||||
8 | pursuant to, contracts entered into before March
1, 1996 (but | ||||||
9 | not including any amendments to such a contract taking effect | ||||||
10 | on
or after that date); (k) made to fund expenses of providing | ||||||
11 | joint
recreational programs for persons with disabilities | ||||||
12 | under Section 5-8 of
the
Park District Code or Section 11-95-14 | ||||||
13 | of the Illinois Municipal Code; (l) made for contributions to a | ||||||
14 | firefighter's pension fund created under Article 4 of the | ||||||
15 | Illinois Pension Code, to the extent of the amount certified | ||||||
16 | under item (5) of Section 4-134 of the Illinois Pension Code; | ||||||
17 | and (m) made for the taxing district to pay interest or | ||||||
18 | principal on general obligation bonds issued pursuant to | ||||||
19 | Section 19-3.10 of the School Code.
| ||||||
20 | "Aggregate extension" for all taxing districts to which | ||||||
21 | this Law applies in
accordance with paragraph (2) of subsection | ||||||
22 | (e) of Section 18-213 means the
annual corporate extension for | ||||||
23 | the
taxing district and those special purpose extensions that | ||||||
24 | are made annually for
the taxing district, excluding special | ||||||
25 | purpose extensions: (a) made for the
taxing district to pay | ||||||
26 | interest or principal on general obligation bonds that
were |
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1 | approved by referendum; (b) made for any taxing district to pay | ||||||
2 | interest
or principal on general obligation bonds issued before | ||||||
3 | the effective date of
this amendatory Act of 1997;
(c) made
for | ||||||
4 | any taxing district to pay interest or principal on bonds | ||||||
5 | issued to refund
or continue to refund those bonds issued | ||||||
6 | before the effective date
of this amendatory Act of 1997;
(d) | ||||||
7 | made for any
taxing district to pay interest or principal on | ||||||
8 | bonds issued to refund or
continue to refund bonds issued after | ||||||
9 | the effective date of this amendatory Act
of 1997 if the bonds | ||||||
10 | were approved by referendum after the effective date of
this | ||||||
11 | amendatory Act of 1997;
(e) made for any
taxing district to pay | ||||||
12 | interest or principal on
revenue bonds issued before the | ||||||
13 | effective date of this amendatory Act of 1997
for payment of | ||||||
14 | which a property tax
levy or the full faith and credit of the | ||||||
15 | unit of local government is pledged;
however, a tax for the | ||||||
16 | payment of interest or principal on those bonds shall be
made | ||||||
17 | only after the governing body of the unit of local government | ||||||
18 | finds that
all other sources for payment are insufficient to | ||||||
19 | make those payments; (f) made
for payments under a building | ||||||
20 | commission lease when the lease payments are for
the retirement | ||||||
21 | of bonds issued by the commission before the effective date
of | ||||||
22 | this amendatory Act of 1997
to
pay for the building project; | ||||||
23 | (g) made for payments due under installment
contracts entered | ||||||
24 | into before the effective date of this amendatory Act of
1997;
| ||||||
25 | (h) made for payments
of principal and interest on limited | ||||||
26 | bonds,
as defined in Section 3 of the Local Government Debt |
| |||||||
| |||||||
1 | Reform Act, in an amount
not to exceed the debt service | ||||||
2 | extension base less the amount in items (b),
(c), and (e) of | ||||||
3 | this definition for non-referendum obligations, except
| ||||||
4 | obligations initially issued pursuant to referendum; (i) made | ||||||
5 | for payments
of
principal and interest on bonds issued under | ||||||
6 | Section 15 of the Local Government
Debt Reform Act;
(j)
made | ||||||
7 | for a qualified airport authority to pay interest or principal | ||||||
8 | on
general obligation bonds issued for the purpose of paying | ||||||
9 | obligations due
under, or financing airport facilities | ||||||
10 | required to be acquired, constructed,
installed or equipped | ||||||
11 | pursuant to, contracts entered into before March
1, 1996 (but | ||||||
12 | not including any amendments to such a contract taking effect | ||||||
13 | on
or after that date); (k) made to fund expenses of providing | ||||||
14 | joint
recreational programs for persons with disabilities | ||||||
15 | under Section 5-8 of
the
Park District Code or Section 11-95-14 | ||||||
16 | of the Illinois Municipal Code; and (l) made for contributions | ||||||
17 | to a firefighter's pension fund created under Article 4 of the | ||||||
18 | Illinois Pension Code, to the extent of the amount certified | ||||||
19 | under item (5) of Section 4-134 of the Illinois Pension Code.
| ||||||
20 | "Debt service extension base" means an amount equal to that | ||||||
21 | portion of the
extension for a taxing district for the 1994 | ||||||
22 | levy year, or for those taxing
districts subject to this Law in | ||||||
23 | accordance with Section 18-213, except for
those subject to | ||||||
24 | paragraph (2) of subsection (e) of Section 18-213, for the
levy
| ||||||
25 | year in which the referendum making this Law applicable to the | ||||||
26 | taxing district
is held, or for those taxing districts subject |
| |||||||
| |||||||
1 | to this Law in accordance with
paragraph (2) of subsection (e) | ||||||
2 | of Section 18-213 for the 1996 levy year,
constituting an
| ||||||
3 | extension for payment of principal and interest on bonds issued | ||||||
4 | by the taxing
district without referendum, but not including | ||||||
5 | excluded non-referendum bonds. For park districts (i) that were | ||||||
6 | first
subject to this Law in 1991 or 1995 and (ii) whose | ||||||
7 | extension for the 1994 levy
year for the payment of principal | ||||||
8 | and interest on bonds issued by the park
district without | ||||||
9 | referendum (but not including excluded non-referendum bonds)
| ||||||
10 | was less than 51% of the amount for the 1991 levy year | ||||||
11 | constituting an
extension for payment of principal and interest | ||||||
12 | on bonds issued by the park
district without referendum (but | ||||||
13 | not including excluded non-referendum bonds),
"debt service | ||||||
14 | extension base" means an amount equal to that portion of the
| ||||||
15 | extension for the 1991 levy year constituting an extension for | ||||||
16 | payment of
principal and interest on bonds issued by the park | ||||||
17 | district without referendum
(but not including excluded | ||||||
18 | non-referendum bonds). A debt service extension base | ||||||
19 | established or increased at any time pursuant to any provision | ||||||
20 | of this Law, except Section 18-212, shall be increased each | ||||||
21 | year commencing with the later of (i) the 2009 levy year or | ||||||
22 | (ii) the first levy year in which this Law becomes applicable | ||||||
23 | to the taxing district, by the lesser of 5% or the percentage | ||||||
24 | increase in the Consumer Price Index during the 12-month | ||||||
25 | calendar year preceding the levy year. The debt service | ||||||
26 | extension
base may be established or increased as provided |
| |||||||
| |||||||
1 | under Section 18-212.
"Excluded non-referendum bonds" means | ||||||
2 | (i) bonds authorized by Public
Act 88-503 and issued under | ||||||
3 | Section 20a of the Chicago Park District Act for
aquarium and | ||||||
4 | museum projects; (ii) bonds issued under Section 15 of the
| ||||||
5 | Local Government Debt Reform Act; or (iii) refunding | ||||||
6 | obligations issued
to refund or to continue to refund | ||||||
7 | obligations initially issued pursuant to
referendum.
| ||||||
8 | "Special purpose extensions" include, but are not limited | ||||||
9 | to, extensions
for levies made on an annual basis for | ||||||
10 | unemployment and workers'
compensation, self-insurance, | ||||||
11 | contributions to pension plans, and extensions
made pursuant to | ||||||
12 | Section 6-601 of the Illinois Highway Code for a road
| ||||||
13 | district's permanent road fund whether levied annually or not. | ||||||
14 | The
extension for a special service area is not included in the
| ||||||
15 | aggregate extension.
| ||||||
16 | "Aggregate extension base" means the taxing district's | ||||||
17 | last preceding
aggregate extension as adjusted under Sections | ||||||
18 | 18-135, 18-215,
18-230, and 18-206.
An adjustment under Section | ||||||
19 | 18-135 shall be made for the 2007 levy year and all subsequent | ||||||
20 | levy years whenever one or more counties within which a taxing | ||||||
21 | district is located (i) used estimated valuations or rates when | ||||||
22 | extending taxes in the taxing district for the last preceding | ||||||
23 | levy year that resulted in the over or under extension of | ||||||
24 | taxes, or (ii) increased or decreased the tax extension for the | ||||||
25 | last preceding levy year as required by Section 18-135(c). | ||||||
26 | Whenever an adjustment is required under Section 18-135, the |
| |||||||
| |||||||
1 | aggregate extension base of the taxing district shall be equal | ||||||
2 | to the amount that the aggregate extension of the taxing | ||||||
3 | district would have been for the last preceding levy year if | ||||||
4 | either or both (i) actual, rather than estimated, valuations or | ||||||
5 | rates had been used to calculate the extension of taxes for the | ||||||
6 | last levy year, or (ii) the tax extension for the last | ||||||
7 | preceding levy year had not been adjusted as required by | ||||||
8 | subsection (c) of Section 18-135.
| ||||||
9 | Notwithstanding any other provision of law, for levy year | ||||||
10 | 2012, the aggregate extension base for West Northfield School | ||||||
11 | District No. 31 in Cook County shall be $12,654,592. | ||||||
12 | "Levy year" has the same meaning as "year" under Section
| ||||||
13 | 1-155.
| ||||||
14 | "New property" means (i) the assessed value, after final | ||||||
15 | board of review or
board of appeals action, of new improvements | ||||||
16 | or additions to existing
improvements on any parcel of real | ||||||
17 | property that increase the assessed value of
that real property | ||||||
18 | during the levy year multiplied by the equalization factor
| ||||||
19 | issued by the Department under Section 17-30, (ii) the assessed | ||||||
20 | value, after
final board of review or board of appeals action, | ||||||
21 | of real property not exempt
from real estate taxation, which | ||||||
22 | real property was exempt from real estate
taxation for any | ||||||
23 | portion of the immediately preceding levy year, multiplied by
| ||||||
24 | the equalization factor issued by the Department under Section | ||||||
25 | 17-30, including the assessed value, upon final stabilization | ||||||
26 | of occupancy after new construction is complete, of any real |
| |||||||
| |||||||
1 | property located within the boundaries of an otherwise or | ||||||
2 | previously exempt military reservation that is intended for | ||||||
3 | residential use and owned by or leased to a private corporation | ||||||
4 | or other entity, and
(iii) in counties that classify in | ||||||
5 | accordance with Section 4 of Article
IX of the
Illinois | ||||||
6 | Constitution, an incentive property's additional assessed | ||||||
7 | value
resulting from a
scheduled increase in the level of | ||||||
8 | assessment as applied to the first year
final board of
review | ||||||
9 | market value , and (iv) any increase in assessed value due to | ||||||
10 | oil or gas production from an oil or gas well required to be | ||||||
11 | permitted under the Hydraulic Fracturing Regulatory Act that | ||||||
12 | was not produced in or accounted for during the previous levy | ||||||
13 | year .
In addition, the county clerk in a county containing a | ||||||
14 | population of
3,000,000 or more shall include in the 1997
| ||||||
15 | recovered tax increment value for any school district, any | ||||||
16 | recovered tax
increment value that was applicable to the 1995 | ||||||
17 | tax year calculations.
| ||||||
18 | "Qualified airport authority" means an airport authority | ||||||
19 | organized under
the Airport Authorities Act and located in a | ||||||
20 | county bordering on the State of
Wisconsin and having a | ||||||
21 | population in excess of 200,000 and not greater than
500,000.
| ||||||
22 | "Recovered tax increment value" means, except as otherwise | ||||||
23 | provided in this
paragraph, the amount of the current year's | ||||||
24 | equalized assessed value, in the
first year after a | ||||||
25 | municipality terminates
the designation of an area as a | ||||||
26 | redevelopment project area previously
established under the |
| |||||||
| |||||||
1 | Tax Increment Allocation Development Act in the Illinois
| ||||||
2 | Municipal Code, previously established under the Industrial | ||||||
3 | Jobs Recovery Law
in the Illinois Municipal Code, previously | ||||||
4 | established under the Economic Development Project Area Tax | ||||||
5 | Increment Act of 1995, or previously established under the | ||||||
6 | Economic
Development Area Tax Increment Allocation Act, of each | ||||||
7 | taxable lot, block,
tract, or parcel of real property in the | ||||||
8 | redevelopment project area over and
above the initial equalized | ||||||
9 | assessed value of each property in the
redevelopment project | ||||||
10 | area.
For the taxes which are extended for the 1997 levy year, | ||||||
11 | the recovered tax
increment value for a non-home rule taxing | ||||||
12 | district that first became subject
to this Law for the 1995 | ||||||
13 | levy year because a majority of its 1994 equalized
assessed | ||||||
14 | value was in an affected county or counties shall be increased | ||||||
15 | if a
municipality terminated the designation of an area in 1993 | ||||||
16 | as a redevelopment
project area previously established under | ||||||
17 | the Tax Increment Allocation
Development Act in the Illinois | ||||||
18 | Municipal Code, previously established under
the Industrial | ||||||
19 | Jobs Recovery Law in the Illinois Municipal Code, or previously
| ||||||
20 | established under the Economic Development Area Tax Increment | ||||||
21 | Allocation Act,
by an amount equal to the 1994 equalized | ||||||
22 | assessed value of each taxable lot,
block, tract, or parcel of | ||||||
23 | real property in the redevelopment project area over
and above | ||||||
24 | the initial equalized assessed value of each property in the
| ||||||
25 | redevelopment project area.
In the first year after a | ||||||
26 | municipality
removes a taxable lot, block, tract, or parcel of |
| |||||||
| |||||||
1 | real property from a
redevelopment project area established | ||||||
2 | under the Tax Increment Allocation
Development Act in the | ||||||
3 | Illinois
Municipal Code, the Industrial Jobs Recovery Law
in | ||||||
4 | the Illinois Municipal Code, or the Economic
Development Area | ||||||
5 | Tax Increment Allocation Act, "recovered tax increment value"
| ||||||
6 | means the amount of the current year's equalized assessed value | ||||||
7 | of each taxable
lot, block, tract, or parcel of real property | ||||||
8 | removed from the redevelopment
project area over and above the | ||||||
9 | initial equalized assessed value of that real
property before | ||||||
10 | removal from the redevelopment project area.
| ||||||
11 | Except as otherwise provided in this Section, "limiting | ||||||
12 | rate" means a
fraction the numerator of which is the last
| ||||||
13 | preceding aggregate extension base times an amount equal to one | ||||||
14 | plus the
extension limitation defined in this Section and the | ||||||
15 | denominator of which
is the current year's equalized assessed | ||||||
16 | value of all real property in the
territory under the | ||||||
17 | jurisdiction of the taxing district during the prior
levy year. | ||||||
18 | For those taxing districts that reduced their aggregate
| ||||||
19 | extension for the last preceding levy year, except for school | ||||||
20 | districts that reduced their extension for educational | ||||||
21 | purposes pursuant to Section 18-206, the highest aggregate | ||||||
22 | extension
in any of the last 3 preceding levy years shall be | ||||||
23 | used for the purpose of
computing the limiting rate. The | ||||||
24 | denominator shall not include new
property or the recovered tax | ||||||
25 | increment
value.
If a new rate, a rate decrease, or a limiting | ||||||
26 | rate increase has been approved at an election held after March |
| |||||||
| |||||||
1 | 21, 2006, then (i) the otherwise applicable limiting rate shall | ||||||
2 | be increased by the amount of the new rate or shall be reduced | ||||||
3 | by the amount of the rate decrease, as the case may be, or (ii) | ||||||
4 | in the case of a limiting rate increase, the limiting rate | ||||||
5 | shall be equal to the rate set forth
in the proposition | ||||||
6 | approved by the voters for each of the years specified in the | ||||||
7 | proposition, after
which the limiting rate of the taxing | ||||||
8 | district shall be calculated as otherwise provided. In the case | ||||||
9 | of a taxing district that obtained referendum approval for an | ||||||
10 | increased limiting rate on March 20, 2012, the limiting rate | ||||||
11 | for tax year 2012 shall be the rate that generates the | ||||||
12 | approximate total amount of taxes extendable for that tax year, | ||||||
13 | as set forth in the proposition approved by the voters; this | ||||||
14 | rate shall be the final rate applied by the county clerk for | ||||||
15 | the aggregate of all capped funds of the district for tax year | ||||||
16 | 2012.
| ||||||
17 | (Source: P.A. 99-143, eff. 7-27-15; 99-521, eff. 6-1-17; | ||||||
18 | 100-465, eff. 8-31-17.)
| ||||||
19 | (35 ILCS 450/Act rep.)
| ||||||
20 | Section 100. The Illinois Hydraulic Fracturing Tax Act is | ||||||
21 | repealed.
| ||||||
22 | (225 ILCS 732/Act rep.)
| ||||||
23 | Section 105. The Hydraulic Fracturing Regulatory Act is | ||||||
24 | repealed.
|
| |||||||
| |||||||
1 | Section 999. Effective date. This Act takes effect upon | ||||||
2 | becoming law.
|