Bill Text: IL HB4761 | 2017-2018 | 100th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. In provisions concerning tax objections based on budget or appropriation ordinances, provides that no objection to any property tax levied by any municipality or county (rather than by any municipality) shall be sustained by any court under certain conditions. Removes forest preserve districts having a population of 3,000,000 or more from the definition of "municipality" in those provisions. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2019-01-08 - Session Sine Die [HB4761 Detail]

Download: Illinois-2017-HB4761-Introduced.html

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100TH GENERAL ASSEMBLY State of Illinois 2017 and 2018 HB4761 Introduced , by Rep. Emanuel Chris Welch SYNOPSIS AS INTRODUCED:
35 ILCS 200/23-35
Amends the Property Tax Code. In provisions concerning tax objections based on budget or appropriation ordinances, provides that no objection to any property tax levied by any municipality or county (rather than by any municipality) shall be sustained by any court under certain conditions. Removes forest preserve districts having a population of 3,000,000 or more from the definition of "municipality" in those provisions. Effective immediately.
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FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Section 23-35 as follows:
(35 ILCS 200/23-35)
Sec. 23-35. Tax objection based on budget or appropriation
ordinance. Notwithstanding the provisions of Section 23-10, no
objection to any property tax levied by any municipality or
county shall be sustained by any court because of the forms of
any budget or appropriation ordinance, or the degree of
itemization or classification of items therein, or the
reasonableness of any amount budgeted or appropriated thereby,
if:
(a) a tentative budget and appropriation ordinance was
prepared at the direction of the governing body of the
municipality and made conveniently available to public
inspection for at least 30 days prior to the public hearing
specified below and to final action thereon;
(b) at least one public hearing has been held by the
governing body as to the tentative budget and appropriation
ordinance prior to final action thereon, and notice of the
time and place where copies of the tentative budget and

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appropriation ordinances are available for public
inspection, and the time and place of the hearing, has been
given by publication in a newspaper published in the
municipality at least 30 days prior to the time of the
hearing, or, if there is no newspaper published in the
municipality, notice of the public hearing has been given
by publication in a newspaper of general circulation in the
municipality; and
(c) the budget and appropriation ordinance finally
adopted is substantially identical, as to the matters to
which objection is made, with the tentative budget and
appropriation ordinance submitted at the public hearing,
unless the taxpayer making the objection has made the same
objection in writing and with the same specificity to the
governing body of the municipality prior to the adoption of
the budget and appropriation ordinance.
"Municipality", as used in this Section, means all
municipal corporations in, and political subdivisions of, this
State except the following: counties; cities, villages and
incorporated towns; sanitary districts created under the
Metropolitan Water Reclamation District Act; forest preserve
districts having a population of 3,000,000 or more, created
under the Cook County Forest Preserve Park District Act; boards
of education of school districts in cities exceeding 1,000,000
inhabitants; the Chicago Park District created under the
Chicago Park District Act; and park districts as defined in

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subsection (b) of Section 1-3 of the Park District Code.
(Source: P.A. 91-357, eff. 7-29-99.)
Section 99. Effective date. This Act takes effect upon
becoming law.