Bill Text: IL SB0092 | 2011-2012 | 97th General Assembly | Amended
Bill Title: Amends the Illinois Drainage Code. Makes a technical change in a Section concerning names of districts.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Failed) 2013-01-08 - Session Sine Die [SB0092 Detail]
Download: Illinois-2011-SB0092-Amended.html
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1 | AMENDMENT TO SENATE BILL 92
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2 | AMENDMENT NO. ______. Amend Senate Bill 92 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The Property Tax Code is amended by changing | ||||||
5 | Sections 18-185 and 18-215 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.
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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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1 | "Affected county" means a county of 3,000,000 or more | ||||||
2 | inhabitants or a
county contiguous to a county of 3,000,000 or | ||||||
3 | more inhabitants.
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4 | "Taxing district" has the same meaning provided in Section | ||||||
5 | 1-150, except as
otherwise provided in this Section. For the | ||||||
6 | 1991 through 1994 levy years only,
"taxing district" includes | ||||||
7 | only each non-home rule taxing district having the
majority of | ||||||
8 | its
1990 equalized assessed value within any county or counties | ||||||
9 | contiguous to a
county with 3,000,000 or more inhabitants. | ||||||
10 | Beginning with the 1995 levy
year, "taxing district" includes | ||||||
11 | only each non-home rule taxing district
subject to this Law | ||||||
12 | before the 1995 levy year and each non-home rule
taxing | ||||||
13 | district not subject to this Law before the 1995 levy year | ||||||
14 | having the
majority of its 1994 equalized assessed value in an | ||||||
15 | affected county or
counties. Beginning with the levy year in
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16 | which this Law becomes applicable to a taxing district as
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17 | provided in Section 18-213, "taxing district" also includes | ||||||
18 | those taxing
districts made subject to this Law as provided in | ||||||
19 | Section 18-213.
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20 | "Aggregate extension" for taxing districts to which this | ||||||
21 | Law applied before
the 1995 levy year means the annual | ||||||
22 | corporate extension for the taxing
district and those special | ||||||
23 | purpose extensions that are made annually for
the taxing | ||||||
24 | district, excluding special purpose extensions: (a) made for | ||||||
25 | the
taxing district to pay interest or principal on general | ||||||
26 | obligation bonds
that were approved by referendum; (b) made for |
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1 | any taxing district to pay
interest or principal on general | ||||||
2 | obligation bonds issued before October 1,
1991; (c) made for | ||||||
3 | any taxing district to pay interest or principal on bonds
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4 | issued to refund or continue to refund those bonds issued | ||||||
5 | before October 1,
1991; (d)
made for any taxing district to pay | ||||||
6 | interest or principal on bonds
issued to refund or continue to | ||||||
7 | refund bonds issued after October 1, 1991 that
were approved by | ||||||
8 | referendum; (e)
made for any taxing district to pay interest
or | ||||||
9 | principal on revenue bonds issued before October 1, 1991 for | ||||||
10 | payment of
which a property tax levy or the full faith and | ||||||
11 | credit of the unit of local
government is pledged; however, a | ||||||
12 | tax for the payment of interest or principal
on those bonds | ||||||
13 | shall be made only after the governing body of the unit of | ||||||
14 | local
government finds that all other sources for payment are | ||||||
15 | insufficient to make
those payments; (f) made for payments | ||||||
16 | under a building commission lease when
the lease payments are | ||||||
17 | for the retirement of bonds issued by the commission
before | ||||||
18 | October 1, 1991, to pay for the building project; (g) made for | ||||||
19 | payments
due under installment contracts entered into before | ||||||
20 | October 1, 1991;
(h) made for payments of principal and | ||||||
21 | interest on bonds issued under the
Metropolitan Water | ||||||
22 | Reclamation District Act to finance construction projects
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23 | initiated before October 1, 1991; (i) made for payments of | ||||||
24 | principal and
interest on limited bonds, as defined in Section | ||||||
25 | 3 of the Local Government Debt
Reform Act, in an amount not to | ||||||
26 | exceed the debt service extension base less
the amount in items |
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1 | (b), (c), (e), and (h) of this definition for
non-referendum | ||||||
2 | obligations, except obligations initially issued pursuant to
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3 | referendum; (j) made for payments of principal and interest on | ||||||
4 | bonds
issued under Section 15 of the Local Government Debt | ||||||
5 | Reform Act; (k)
made
by a school district that participates in | ||||||
6 | the Special Education District of
Lake County, created by | ||||||
7 | special education joint agreement under Section
10-22.31 of the | ||||||
8 | School Code, for payment of the school district's share of the
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9 | amounts required to be contributed by the Special Education | ||||||
10 | District of Lake
County to the Illinois Municipal Retirement | ||||||
11 | Fund under Article 7 of the
Illinois Pension Code; the amount | ||||||
12 | of any extension under this item (k) shall be
certified by the | ||||||
13 | school district to the county clerk; (l) made to fund
expenses | ||||||
14 | of providing joint recreational programs for the handicapped | ||||||
15 | under
Section 5-8 of
the
Park District Code or Section 11-95-14 | ||||||
16 | of the Illinois Municipal Code; (m) made for temporary | ||||||
17 | relocation loan repayment purposes pursuant to Sections 2-3.77 | ||||||
18 | and 17-2.2d of the School Code; (n) made for payment of | ||||||
19 | principal and interest on any bonds issued under the authority | ||||||
20 | of Section 17-2.2d of the School Code; and (o) made for | ||||||
21 | contributions to a firefighter's pension fund created under | ||||||
22 | Article 4 of the Illinois Pension Code, to the extent of the | ||||||
23 | amount certified under item (5) of Section 4-134 of the | ||||||
24 | Illinois Pension Code ; and (p) made for road purposes in the | ||||||
25 | first year after a township assumes the rights, powers, duties, | ||||||
26 | assets, property, liabilities, obligations, and
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1 | responsibilities of a road district abolished under the | ||||||
2 | provisions of Section 6-133 of the Illinois Highway Code .
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3 | "Aggregate extension" for the taxing districts to which | ||||||
4 | this Law did not
apply before the 1995 levy year (except taxing | ||||||
5 | districts subject to this Law
in
accordance with Section | ||||||
6 | 18-213) means the annual corporate extension for the
taxing | ||||||
7 | district and those special purpose extensions that are made | ||||||
8 | annually for
the taxing district, excluding special purpose | ||||||
9 | extensions: (a) made for the
taxing district to pay interest or | ||||||
10 | principal on general obligation bonds that
were approved by | ||||||
11 | referendum; (b) made for any taxing district to pay interest
or | ||||||
12 | principal on general obligation bonds issued before March 1, | ||||||
13 | 1995; (c) made
for any taxing district to pay interest or | ||||||
14 | principal on bonds issued to refund
or continue to refund those | ||||||
15 | bonds issued before March 1, 1995; (d) made for any
taxing | ||||||
16 | district to pay interest or principal on bonds issued to refund | ||||||
17 | or
continue to refund bonds issued after March 1, 1995 that | ||||||
18 | were approved by
referendum; (e) made for any taxing district | ||||||
19 | to pay interest or principal on
revenue bonds issued before | ||||||
20 | March 1, 1995 for payment of which a property tax
levy or the | ||||||
21 | full faith and credit of the unit of local government is | ||||||
22 | pledged;
however, a tax for the payment of interest or | ||||||
23 | principal on those bonds shall be
made only after the governing | ||||||
24 | body of the unit of local government finds that
all other | ||||||
25 | sources for payment are insufficient to make those payments; | ||||||
26 | (f) made
for payments under a building commission lease when |
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1 | the lease payments are for
the retirement of bonds issued by | ||||||
2 | the commission before March 1, 1995 to
pay for the building | ||||||
3 | project; (g) made for payments due under installment
contracts | ||||||
4 | entered into before March 1, 1995; (h) made for payments of
| ||||||
5 | principal and interest on bonds issued under the Metropolitan | ||||||
6 | Water Reclamation
District Act to finance construction | ||||||
7 | projects initiated before October 1,
1991; (h-4) made for | ||||||
8 | stormwater management purposes by the Metropolitan Water | ||||||
9 | Reclamation District of Greater Chicago under Section 12 of the | ||||||
10 | Metropolitan Water Reclamation District Act; (i) made for | ||||||
11 | payments of principal and interest on limited bonds,
as defined | ||||||
12 | in Section 3 of the Local Government Debt Reform Act, in an | ||||||
13 | amount
not to exceed the debt service extension base less the | ||||||
14 | amount in items (b),
(c), and (e) of this definition for | ||||||
15 | non-referendum obligations, except
obligations initially | ||||||
16 | issued pursuant to referendum and bonds described in
subsection | ||||||
17 | (h) of this definition; (j) made for payments of
principal and | ||||||
18 | interest on bonds issued under Section 15 of the Local | ||||||
19 | Government
Debt Reform Act; (k) made for payments of principal | ||||||
20 | and interest on bonds
authorized by Public Act 88-503 and | ||||||
21 | issued under Section 20a of the Chicago
Park District Act for | ||||||
22 | aquarium or
museum projects; (l) made for payments of principal | ||||||
23 | and interest on
bonds
authorized by Public Act 87-1191 or | ||||||
24 | 93-601 and (i) issued pursuant to Section 21.2 of the Cook | ||||||
25 | County Forest
Preserve District Act, (ii) issued under Section | ||||||
26 | 42 of the Cook County
Forest Preserve District Act for |
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1 | zoological park projects, or (iii) issued
under Section 44.1 of | ||||||
2 | the Cook County Forest Preserve District Act for
botanical | ||||||
3 | gardens projects; (m) made
pursuant
to Section 34-53.5 of the | ||||||
4 | School Code, whether levied annually or not;
(n) made to fund | ||||||
5 | expenses of providing joint recreational programs for the
| ||||||
6 | handicapped under Section 5-8 of the Park
District Code or | ||||||
7 | Section 11-95-14 of the Illinois Municipal Code;
(o) made by | ||||||
8 | the
Chicago Park
District for recreational programs for the | ||||||
9 | handicapped under subsection (c) of
Section
7.06 of the Chicago | ||||||
10 | Park District Act; (p) made for contributions to a | ||||||
11 | firefighter's pension fund created under Article 4 of the | ||||||
12 | Illinois Pension Code, to the extent of the amount certified | ||||||
13 | under item (5) of Section 4-134 of the Illinois Pension Code; | ||||||
14 | and (q) made by Ford Heights School District 169 under Section | ||||||
15 | 17-9.02 of the School Code.
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16 | "Aggregate extension" for all taxing districts to which | ||||||
17 | this Law applies in
accordance with Section 18-213, except for | ||||||
18 | those taxing districts subject to
paragraph (2) of subsection | ||||||
19 | (e) of Section 18-213, means the annual corporate
extension for | ||||||
20 | the
taxing district and those special purpose extensions that | ||||||
21 | are made annually for
the taxing district, excluding special | ||||||
22 | purpose extensions: (a) made for the
taxing district to pay | ||||||
23 | interest or principal on general obligation bonds that
were | ||||||
24 | approved by referendum; (b) made for any taxing district to pay | ||||||
25 | interest
or principal on general obligation bonds issued before | ||||||
26 | the date on which the
referendum making this
Law applicable to |
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1 | the taxing district is held; (c) made
for any taxing district | ||||||
2 | to pay interest or principal on bonds issued to refund
or | ||||||
3 | continue to refund those bonds issued before the date on which | ||||||
4 | the
referendum making this Law
applicable to the taxing | ||||||
5 | district is held;
(d) made for any
taxing district to pay | ||||||
6 | interest or principal on bonds issued to refund or
continue to | ||||||
7 | refund bonds issued after the date on which the referendum | ||||||
8 | making
this Law
applicable to the taxing district is held if | ||||||
9 | the bonds were approved by
referendum after the date on which | ||||||
10 | the referendum making this Law
applicable to the taxing | ||||||
11 | district is held; (e) made for any
taxing district to pay | ||||||
12 | interest or principal on
revenue bonds issued before the date | ||||||
13 | on which the referendum making this Law
applicable to the
| ||||||
14 | taxing district is held for payment of which a property tax
| ||||||
15 | levy or the full faith and credit of the unit of local | ||||||
16 | government is pledged;
however, a tax for the payment of | ||||||
17 | interest or principal on those bonds shall be
made only after | ||||||
18 | the governing body of the unit of local government finds that
| ||||||
19 | all other sources for payment are insufficient to make those | ||||||
20 | payments; (f) made
for payments under a building commission | ||||||
21 | lease when the lease payments are for
the retirement of bonds | ||||||
22 | issued by the commission before the date on which the
| ||||||
23 | referendum making this
Law applicable to the taxing district is | ||||||
24 | held to
pay for the building project; (g) made for payments due | ||||||
25 | under installment
contracts entered into before the date on | ||||||
26 | which the referendum making this Law
applicable to
the taxing |
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1 | district is held;
(h) made for payments
of principal and | ||||||
2 | interest on limited bonds,
as defined in Section 3 of the Local | ||||||
3 | Government Debt Reform Act, in an amount
not to exceed the debt | ||||||
4 | service extension base less the amount in items (b),
(c), and | ||||||
5 | (e) of this definition for non-referendum obligations, except
| ||||||
6 | obligations initially issued pursuant to referendum; (i) made | ||||||
7 | for payments
of
principal and interest on bonds issued under | ||||||
8 | Section 15 of the Local Government
Debt Reform Act;
(j)
made | ||||||
9 | for a qualified airport authority to pay interest or principal | ||||||
10 | on
general obligation bonds issued for the purpose of paying | ||||||
11 | obligations due
under, or financing airport facilities | ||||||
12 | required to be acquired, constructed,
installed or equipped | ||||||
13 | pursuant to, contracts entered into before March
1, 1996 (but | ||||||
14 | not including any amendments to such a contract taking effect | ||||||
15 | on
or after that date); (k) made to fund expenses of providing | ||||||
16 | joint
recreational programs for the handicapped under Section | ||||||
17 | 5-8 of
the
Park District Code or Section 11-95-14 of the | ||||||
18 | Illinois Municipal Code; (l) made for contributions to a | ||||||
19 | firefighter's pension fund created under Article 4 of the | ||||||
20 | Illinois Pension Code, to the extent of the amount certified | ||||||
21 | under item (5) of Section 4-134 of the Illinois Pension Code; | ||||||
22 | and (m) made for the taxing district to pay interest or | ||||||
23 | principal on general obligation bonds issued pursuant to | ||||||
24 | Section 19-3.10 of the School Code.
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25 | "Aggregate extension" for all taxing districts to which | ||||||
26 | this Law applies in
accordance with paragraph (2) of subsection |
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1 | (e) of Section 18-213 means the
annual corporate extension for | ||||||
2 | the
taxing district and those special purpose extensions that | ||||||
3 | are made annually for
the taxing district, excluding special | ||||||
4 | purpose extensions: (a) made for the
taxing district to pay | ||||||
5 | interest or principal on general obligation bonds that
were | ||||||
6 | approved by referendum; (b) made for any taxing district to pay | ||||||
7 | interest
or principal on general obligation bonds issued before | ||||||
8 | the effective date of
this amendatory Act of 1997;
(c) made
for | ||||||
9 | any taxing district to pay interest or principal on bonds | ||||||
10 | issued to refund
or continue to refund those bonds issued | ||||||
11 | before the effective date
of this amendatory Act of 1997;
(d) | ||||||
12 | made for any
taxing district to pay interest or principal on | ||||||
13 | bonds issued to refund or
continue to refund bonds issued after | ||||||
14 | the effective date of this amendatory Act
of 1997 if the bonds | ||||||
15 | were approved by referendum after the effective date of
this | ||||||
16 | amendatory Act of 1997;
(e) made for any
taxing district to pay | ||||||
17 | interest or principal on
revenue bonds issued before the | ||||||
18 | effective date of this amendatory Act of 1997
for payment of | ||||||
19 | which a property tax
levy or the full faith and credit of the | ||||||
20 | unit of local government is pledged;
however, a tax for the | ||||||
21 | payment of interest or principal on those bonds shall be
made | ||||||
22 | only after the governing body of the unit of local government | ||||||
23 | finds that
all other sources for payment are insufficient to | ||||||
24 | make those payments; (f) made
for payments under a building | ||||||
25 | commission lease when the lease payments are for
the retirement | ||||||
26 | of bonds issued by the commission before the effective date
of |
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| |||||||
1 | this amendatory Act of 1997
to
pay for the building project; | ||||||
2 | (g) made for payments due under installment
contracts entered | ||||||
3 | into before the effective date of this amendatory Act of
1997;
| ||||||
4 | (h) made for payments
of principal and interest on limited | ||||||
5 | bonds,
as defined in Section 3 of the Local Government Debt | ||||||
6 | Reform Act, in an amount
not to exceed the debt service | ||||||
7 | extension base less the amount in items (b),
(c), and (e) of | ||||||
8 | this definition for non-referendum obligations, except
| ||||||
9 | obligations initially issued pursuant to referendum; (i) made | ||||||
10 | for payments
of
principal and interest on bonds issued under | ||||||
11 | Section 15 of the Local Government
Debt Reform Act;
(j)
made | ||||||
12 | for a qualified airport authority to pay interest or principal | ||||||
13 | on
general obligation bonds issued for the purpose of paying | ||||||
14 | obligations due
under, or financing airport facilities | ||||||
15 | required to be acquired, constructed,
installed or equipped | ||||||
16 | pursuant to, contracts entered into before March
1, 1996 (but | ||||||
17 | not including any amendments to such a contract taking effect | ||||||
18 | on
or after that date); (k) made to fund expenses of providing | ||||||
19 | joint
recreational programs for the handicapped under Section | ||||||
20 | 5-8 of
the
Park District Code or Section 11-95-14 of the | ||||||
21 | Illinois Municipal Code; and (l) made for contributions to a | ||||||
22 | firefighter's pension fund created under Article 4 of the | ||||||
23 | Illinois Pension Code, to the extent of the amount certified | ||||||
24 | under item (5) of Section 4-134 of the Illinois Pension Code.
| ||||||
25 | "Debt service extension base" means an amount equal to that | ||||||
26 | portion of the
extension for a taxing district for the 1994 |
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| |||||||
1 | levy year, or for those taxing
districts subject to this Law in | ||||||
2 | accordance with Section 18-213, except for
those subject to | ||||||
3 | paragraph (2) of subsection (e) of Section 18-213, for the
levy
| ||||||
4 | year in which the referendum making this Law applicable to the | ||||||
5 | taxing district
is held, or for those taxing districts subject | ||||||
6 | to this Law in accordance with
paragraph (2) of subsection (e) | ||||||
7 | of Section 18-213 for the 1996 levy year,
constituting an
| ||||||
8 | extension for payment of principal and interest on bonds issued | ||||||
9 | by the taxing
district without referendum, but not including | ||||||
10 | excluded non-referendum bonds. For park districts (i) that were | ||||||
11 | first
subject to this Law in 1991 or 1995 and (ii) whose | ||||||
12 | extension for the 1994 levy
year for the payment of principal | ||||||
13 | and interest on bonds issued by the park
district without | ||||||
14 | referendum (but not including excluded non-referendum bonds)
| ||||||
15 | was less than 51% of the amount for the 1991 levy year | ||||||
16 | constituting an
extension for payment of principal and interest | ||||||
17 | on bonds issued by the park
district without referendum (but | ||||||
18 | not including excluded non-referendum bonds),
"debt service | ||||||
19 | extension base" means an amount equal to that portion of the
| ||||||
20 | extension for the 1991 levy year constituting an extension for | ||||||
21 | payment of
principal and interest on bonds issued by the park | ||||||
22 | district without referendum
(but not including excluded | ||||||
23 | non-referendum bonds). A debt service extension base | ||||||
24 | established or increased at any time pursuant to any provision | ||||||
25 | of this Law, except Section 18-212, shall be increased each | ||||||
26 | year commencing with the later of (i) the 2009 levy year or |
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| |||||||
1 | (ii) the first levy year in which this Law becomes applicable | ||||||
2 | to the taxing district, by the lesser of 5% or the percentage | ||||||
3 | increase in the Consumer Price Index during the 12-month | ||||||
4 | calendar year preceding the levy year. The debt service | ||||||
5 | extension
base may be established or increased as provided | ||||||
6 | under Section 18-212.
"Excluded non-referendum bonds" means | ||||||
7 | (i) bonds authorized by Public
Act 88-503 and issued under | ||||||
8 | Section 20a of the Chicago Park District Act for
aquarium and | ||||||
9 | museum projects; (ii) bonds issued under Section 15 of the
| ||||||
10 | Local Government Debt Reform Act; or (iii) refunding | ||||||
11 | obligations issued
to refund or to continue to refund | ||||||
12 | obligations initially issued pursuant to
referendum.
| ||||||
13 | "Special purpose extensions" include, but are not limited | ||||||
14 | to, extensions
for levies made on an annual basis for | ||||||
15 | unemployment and workers'
compensation, self-insurance, | ||||||
16 | contributions to pension plans, and extensions
made pursuant to | ||||||
17 | Section 6-601 of the Illinois Highway Code for a road
| ||||||
18 | district's permanent road fund whether levied annually or not. | ||||||
19 | The
extension for a special service area is not included in the
| ||||||
20 | aggregate extension.
| ||||||
21 | "Aggregate extension base" means the taxing district's | ||||||
22 | last preceding
aggregate extension as adjusted under Sections | ||||||
23 | 18-135, 18-215,
and 18-230.
An adjustment under Section 18-135 | ||||||
24 | shall be made for the 2007 levy year and all subsequent levy | ||||||
25 | years whenever one or more counties within which a taxing | ||||||
26 | district is located (i) used estimated valuations or rates when |
| |||||||
| |||||||
1 | extending taxes in the taxing district for the last preceding | ||||||
2 | levy year that resulted in the over or under extension of | ||||||
3 | taxes, or (ii) increased or decreased the tax extension for the | ||||||
4 | last preceding levy year as required by Section 18-135(c). | ||||||
5 | Whenever an adjustment is required under Section 18-135, the | ||||||
6 | aggregate extension base of the taxing district shall be equal | ||||||
7 | to the amount that the aggregate extension of the taxing | ||||||
8 | district would have been for the last preceding levy year if | ||||||
9 | either or both (i) actual, rather than estimated, valuations or | ||||||
10 | rates had been used to calculate the extension of taxes for the | ||||||
11 | last levy year, or (ii) the tax extension for the last | ||||||
12 | preceding levy year had not been adjusted as required by | ||||||
13 | subsection (c) of Section 18-135.
| ||||||
14 | "Levy year" has the same meaning as "year" under Section
| ||||||
15 | 1-155.
| ||||||
16 | "New property" means (i) the assessed value, after final | ||||||
17 | board of review or
board of appeals action, of new improvements | ||||||
18 | or additions to existing
improvements on any parcel of real | ||||||
19 | property that increase the assessed value of
that real property | ||||||
20 | during the levy year multiplied by the equalization factor
| ||||||
21 | issued by the Department under Section 17-30, (ii) the assessed | ||||||
22 | value, after
final board of review or board of appeals action, | ||||||
23 | of real property not exempt
from real estate taxation, which | ||||||
24 | real property was exempt from real estate
taxation for any | ||||||
25 | portion of the immediately preceding levy year, multiplied by
| ||||||
26 | the equalization factor issued by the Department under Section |
| |||||||
| |||||||
1 | 17-30, including the assessed value, upon final stabilization | ||||||
2 | of occupancy after new construction is complete, of any real | ||||||
3 | property located within the boundaries of an otherwise or | ||||||
4 | previously exempt military reservation that is intended for | ||||||
5 | residential use and owned by or leased to a private corporation | ||||||
6 | or other entity, and
(iii) in counties that classify in | ||||||
7 | accordance with Section 4 of Article
IX of the
Illinois | ||||||
8 | Constitution, an incentive property's additional assessed | ||||||
9 | value
resulting from a
scheduled increase in the level of | ||||||
10 | assessment as applied to the first year
final board of
review | ||||||
11 | market value.
In addition, the county clerk in a county | ||||||
12 | containing a population of
3,000,000 or more shall include in | ||||||
13 | the 1997
recovered tax increment value for any school district, | ||||||
14 | any recovered tax
increment value that was applicable to the | ||||||
15 | 1995 tax year calculations.
| ||||||
16 | "Qualified airport authority" means an airport authority | ||||||
17 | organized under
the Airport Authorities Act and located in a | ||||||
18 | county bordering on the State of
Wisconsin and having a | ||||||
19 | population in excess of 200,000 and not greater than
500,000.
| ||||||
20 | "Recovered tax increment value" means, except as otherwise | ||||||
21 | provided in this
paragraph, the amount of the current year's | ||||||
22 | equalized assessed value, in the
first year after a | ||||||
23 | municipality terminates
the designation of an area as a | ||||||
24 | redevelopment project area previously
established under the | ||||||
25 | Tax Increment Allocation Development Act in the Illinois
| ||||||
26 | Municipal Code, previously established under the Industrial |
| |||||||
| |||||||
1 | Jobs Recovery Law
in the Illinois Municipal Code, previously | ||||||
2 | established under the Economic Development Project Area Tax | ||||||
3 | Increment Act of 1995, or previously established under the | ||||||
4 | Economic
Development Area Tax Increment Allocation Act, of each | ||||||
5 | taxable lot, block,
tract, or parcel of real property in the | ||||||
6 | redevelopment project area over and
above the initial equalized | ||||||
7 | assessed value of each property in the
redevelopment project | ||||||
8 | area.
For the taxes which are extended for the 1997 levy year, | ||||||
9 | the recovered tax
increment value for a non-home rule taxing | ||||||
10 | district that first became subject
to this Law for the 1995 | ||||||
11 | levy year because a majority of its 1994 equalized
assessed | ||||||
12 | value was in an affected county or counties shall be increased | ||||||
13 | if a
municipality terminated the designation of an area in 1993 | ||||||
14 | as a redevelopment
project area previously established under | ||||||
15 | the Tax Increment Allocation
Development Act in the Illinois | ||||||
16 | Municipal Code, previously established under
the Industrial | ||||||
17 | Jobs Recovery Law in the Illinois Municipal Code, or previously
| ||||||
18 | established under the Economic Development Area Tax Increment | ||||||
19 | Allocation Act,
by an amount equal to the 1994 equalized | ||||||
20 | assessed value of each taxable lot,
block, tract, or parcel of | ||||||
21 | real property in the redevelopment project area over
and above | ||||||
22 | the initial equalized assessed value of each property in the
| ||||||
23 | redevelopment project area.
In the first year after a | ||||||
24 | municipality
removes a taxable lot, block, tract, or parcel of | ||||||
25 | real property from a
redevelopment project area established | ||||||
26 | under the Tax Increment Allocation
Development Act in the |
| |||||||
| |||||||
1 | Illinois
Municipal Code, the Industrial Jobs Recovery Law
in | ||||||
2 | the Illinois Municipal Code, or the Economic
Development Area | ||||||
3 | Tax Increment Allocation Act, "recovered tax increment value"
| ||||||
4 | means the amount of the current year's equalized assessed value | ||||||
5 | of each taxable
lot, block, tract, or parcel of real property | ||||||
6 | removed from the redevelopment
project area over and above the | ||||||
7 | initial equalized assessed value of that real
property before | ||||||
8 | removal from the redevelopment project area.
| ||||||
9 | Except as otherwise provided in this Section, "limiting | ||||||
10 | rate" means a
fraction the numerator of which is the last
| ||||||
11 | preceding aggregate extension base times an amount equal to one | ||||||
12 | plus the
extension limitation defined in this Section and the | ||||||
13 | denominator of which
is the current year's equalized assessed | ||||||
14 | value of all real property in the
territory under the | ||||||
15 | jurisdiction of the taxing district during the prior
levy year. | ||||||
16 | For those taxing districts that reduced their aggregate
| ||||||
17 | extension for the last preceding levy year, the highest | ||||||
18 | aggregate extension
in any of the last 3 preceding levy years | ||||||
19 | shall be used for the purpose of
computing the limiting rate. | ||||||
20 | The denominator shall not include new
property or the recovered | ||||||
21 | tax increment
value.
If a new rate, a rate decrease, or a | ||||||
22 | limiting rate increase has been approved at an election held | ||||||
23 | after March 21, 2006, then (i) the otherwise applicable | ||||||
24 | limiting rate shall be increased by the amount of the new rate | ||||||
25 | or shall be reduced by the amount of the rate decrease, as the | ||||||
26 | case may be, or (ii) in the case of a limiting rate increase, |
| |||||||
| |||||||
1 | the limiting rate shall be equal to the rate set forth
in the | ||||||
2 | proposition approved by the voters for each of the years | ||||||
3 | specified in the proposition, after
which the limiting rate of | ||||||
4 | the taxing district shall be calculated as otherwise provided.
| ||||||
5 | (Source: P.A. 96-501, eff. 8-14-09; 96-517, eff. 8-14-09; | ||||||
6 | 96-1000, eff. 7-2-10; 96-1202, eff. 7-22-10; 97-611, eff. | ||||||
7 | 1-1-12.)
| ||||||
8 | (35 ILCS 200/18-215)
| ||||||
9 | Sec. 18-215.
Merging and consolidating taxing districts; | ||||||
10 | transfer of
service. For purposes of
this Law, when 2 or more | ||||||
11 | taxing districts merge or consolidate, including, but not | ||||||
12 | limited to, a township assuming the rights, powers, duties, | ||||||
13 | assets, property liabilities, obligations, and | ||||||
14 | responsibilities of a road district abolished under the | ||||||
15 | provisions of Section 6-133 of the Illinois Highway Code, the | ||||||
16 | sum of the
last preceding aggregate extensions for each taxing | ||||||
17 | district shall be
combined for the resulting merged or | ||||||
18 | consolidated taxing district and the provisions of Section | ||||||
19 | 18-190 of this Law requiring a referendum to establish a new | ||||||
20 | levy shall not apply . When a
service performed by one taxing | ||||||
21 | district is transferred to another
taxing district, that part | ||||||
22 | of the aggregate extension base for that
purpose shall be | ||||||
23 | transferred and added to the aggregate extension base of
the | ||||||
24 | transferee taxing district for purposes of this Law and shall | ||||||
25 | be
deducted from the aggregate extension base of the transferor |
| |||||||
| |||||||
1 | taxing
district. If the service and corresponding portion of | ||||||
2 | the aggregate
extension base transferred to the taxing district | ||||||
3 | are for a service that the
transferee district does not | ||||||
4 | currently levy for, the provisions of Section
18-190 of this | ||||||
5 | Law requiring a referendum to establish a new levy shall not
| ||||||
6 | apply.
| ||||||
7 | (Source: P.A. 90-719, eff. 8-7-98.)
| ||||||
8 | Section 10. The Illinois Highway Code is amended by | ||||||
9 | changing Section 6-501 as follows:
| ||||||
10 | (605 ILCS 5/6-501) (from Ch. 121, par. 6-501)
| ||||||
11 | Sec. 6-501. (a) Findings and purpose. The General Assembly | ||||||
12 | finds:
| ||||||
13 | (1) That the financial conditions of the Township and | ||||||
14 | District road
systems of the State of Illinois have | ||||||
15 | suffered adversely as a result of
changes in law concerning | ||||||
16 | assessed valuation of property for tax purposes.
That as a | ||||||
17 | result of the changes beginning in 1945, the rates of
| ||||||
18 | permissible levy were first halved to accommodate full fair | ||||||
19 | value, but
never restored when subsequent law change | ||||||
20 | established the legal assessed
valuation at 50% of fair | ||||||
21 | market value as equalized by the Department of
Revenue.
| ||||||
22 | (2) Townships and district road systems, as a result of | ||||||
23 | the decreased
financial support, have suffered a decline in | ||||||
24 | ability to maintain or
improve roads and bridges in a safe |
| |||||||
| |||||||
1 | condition to permit the normal and
ordinary use of its | ||||||
2 | highway system. In many instances bridges have been
closed | ||||||
3 | and detours required because of impossible road conditions | ||||||
4 | resulting
in hardships for school districts in | ||||||
5 | transporting pupils and for farms in
moving products to | ||||||
6 | market.
| ||||||
7 | (3) Further, cost for maintenance and improvements | ||||||
8 | have risen faster
than the valuations of property, the base | ||||||
9 | of financial support.
| ||||||
10 | (4) To solve these problems, this Act makes changes in | ||||||
11 | rates of taxation
-- returning Townships and District road | ||||||
12 | systems to their approximate
financial viability prior to | ||||||
13 | 1945.
| ||||||
14 | (b) The highway commissioner for each road district in each | ||||||
15 | county not
under township organization shall on or before the | ||||||
16 | third Tuesday in December
of each year determine and certify to | ||||||
17 | the county board the amount necessary
to be raised by taxation | ||||||
18 | for road purposes and for the salaries of
elected road district | ||||||
19 | officials in the road district.
| ||||||
20 | Should any highway commissioner during the last year of his | ||||||
21 | term of
office for any reason not file the certificate in the | ||||||
22 | office of the county
clerk, as required by this Section, in | ||||||
23 | time for presentation to the regular
September meeting of the | ||||||
24 | county board, the clerk shall present in lieu
thereof a | ||||||
25 | certificate equal in amount to that presented for the preceding | ||||||
26 | year.
|
| |||||||
| |||||||
1 | In every such county the certificate shall be filed in the | ||||||
2 | office of the
county clerk and by that official presented to | ||||||
3 | the county board at the
regular September meeting for the | ||||||
4 | consideration of the board. The amount so
certified if approved | ||||||
5 | by the county board, or the part thereof as the
county board | ||||||
6 | does approve, shall be extended by the county clerk as road
| ||||||
7 | taxes against the taxable property of the district.
| ||||||
8 | (c) The highway commissioner in each road district in each | ||||||
9 | county having
adopted township organization shall in | ||||||
10 | accordance with the Illinois
Municipal Budget Law at least 30 | ||||||
11 | days prior to the public meeting required by
this paragraph, | ||||||
12 | each year prepare or cause to be prepared a tentative budget
| ||||||
13 | and appropriation ordinance and file the same with the clerk of | ||||||
14 | the township or
consolidated township road district, as the | ||||||
15 | case may be, who shall make the
tentative budget and | ||||||
16 | appropriation ordinance conveniently available to the
public | ||||||
17 | inspection for at least 30 days prior to final action. One | ||||||
18 | public
hearing shall be held. This public hearing shall be held | ||||||
19 | on or before the last
day of the first quarter of the fiscal | ||||||
20 | year before the township board of
trustees or the highway board | ||||||
21 | of trustees, as the case may be. Notice of the
hearing shall be | ||||||
22 | given by publication in a newspaper published in the road
| ||||||
23 | district at least 30 days prior to the time of the hearing. If | ||||||
24 | there is no
newspaper published in the road district, notice of | ||||||
25 | the public hearing shall be
given by posting notices in 5 of | ||||||
26 | the most public places in the district. It
shall be the duty of |
| |||||||
| |||||||
1 | the clerk of the road district to arrange for the public
| ||||||
2 | hearing. The township board of trustees or highway board of | ||||||
3 | trustees, as the
case may be, at the public hearing shall adopt | ||||||
4 | the tentative budget and
appropriation ordinance, or any part | ||||||
5 | as the board of trustees deem necessary.
| ||||||
6 | On or before the last Tuesday in December the township | ||||||
7 | board of
trustees or highway board of trustees or road district | ||||||
8 | commissioner, as
the case may be, shall levy and certify to the | ||||||
9 | county clerk the amount
necessary to be raised by taxation for | ||||||
10 | road purposes and the road district
commissioner shall levy and | ||||||
11 | certify to the county clerk the amount necessary to
be raised | ||||||
12 | by taxation for the salaries of elected road district officials | ||||||
13 | in
the road district, as determined by the highway | ||||||
14 | commissioner. Notwithstanding the foregoing, in townships | ||||||
15 | located within Cook County, the township board of trustees | ||||||
16 | shall be the authority to determine the estimate of the levy | ||||||
17 | for such road purposes, and the township board of trustees | ||||||
18 | shall levy and certify the county clerk the amounts necessary | ||||||
19 | to be raised by the taxation for road purposes as determined by | ||||||
20 | the township board of trustees on or before the last Tuesday of | ||||||
21 | December.
| ||||||
22 | The amount so certified shall be extended by the county | ||||||
23 | clerk as road
taxes against the taxable property of the | ||||||
24 | district.
| ||||||
25 | On or after October 10, 1991, a road district commissioner | ||||||
26 | whose district is
located in a county not under township |
| |||||||
| |||||||
1 | organization may not levy separately
a tax for
salaries of | ||||||
2 | elected road district officials unless the tax has been first
| ||||||
3 | approved by a majority of the electors voting on the question | ||||||
4 | at a referendum
conducted in accordance with the general | ||||||
5 | election law. The question submitted
to the electors at the | ||||||
6 | referendum shall be in substantially the following form:
"Shall | ||||||
7 | the road district commissioner be authorized to levy an annual | ||||||
8 | tax for
the salaries of elected road district officials under | ||||||
9 | Section 6-501 of the
Illinois Highway Code?"
| ||||||
10 | Except as is otherwise permitted by this Code and when the | ||||||
11 | road district
commissioner establishes the tax rate for the | ||||||
12 | salaries of elected road
district officials, the county clerk | ||||||
13 | shall not extend taxes for road
purposes against the taxable | ||||||
14 | property in any road district at rates in
excess of the | ||||||
15 | following:
| ||||||
16 | (1) in a road district comprised of a single township | ||||||
17 | in a county
having township organization, at a rate in | ||||||
18 | excess of .125% of the value, as
equalized or assessed by | ||||||
19 | the Department of Revenue; unless before the
last Tuesday | ||||||
20 | in December annually the highway commissioner of
the | ||||||
21 | township road district shall have secured the consent in | ||||||
22 | writing of a
majority of the members of the township board | ||||||
23 | of trustees to the extension
of a greater rate, in which | ||||||
24 | case the rate shall not
exceed that approved by a majority | ||||||
25 | of the members of the township board of
trustees, but in no | ||||||
26 | case shall it exceed .165% of the value, as
equalized or |
| |||||||
| |||||||
1 | assessed by the Department. Once approved by the township
| ||||||
2 | board of trustees, the rate shall remain in effect until | ||||||
3 | changed by the
township board of trustees;
| ||||||
4 | (2) in a consolidated township road district, at a rate | ||||||
5 | in excess of
.175% of the value, as equalized or assessed | ||||||
6 | by the Department of Revenue;
| ||||||
7 | (3) in a road district in a county not having township | ||||||
8 | organization, at a
rate in excess of .165% of the value, as | ||||||
9 | equalized or assessed by the
Department of Revenue.
| ||||||
10 | However, road districts that have higher tax rate | ||||||
11 | limitations on a
permanent basis for road purposes on July 1, | ||||||
12 | 1967, than the limitations
herein provided, may continue to | ||||||
13 | levy the road taxes at the higher
limitations, and the county | ||||||
14 | clerk shall extend the taxes at not to exceed
the higher | ||||||
15 | limitations.
| ||||||
16 | If the amount of taxes levied by the township board of | ||||||
17 | trustees or the
highway board of trustees or approved by the | ||||||
18 | county board in any case is in
excess of the amount that may be | ||||||
19 | extended the county clerk shall reduce
the amount so that the | ||||||
20 | rate extended shall be no greater than authorized
by law. | ||||||
21 | However, the tax shall not be reduced or scaled in any manner
| ||||||
22 | whatever by reason of the levy and extension by the county | ||||||
23 | clerk of any tax
to pay the principal or interest, or both, of | ||||||
24 | any bonds issued by a road
district.
| ||||||
25 | The taxes, when collected, shall be held by the treasurer | ||||||
26 | of the district
as the regular road fund of the district.
|
| |||||||
| |||||||
1 | Notwithstanding any other provision of law, for a period of | ||||||
2 | time ending 18
years after the effective date of this | ||||||
3 | amendatory Act of 1994, a road district
or consolidated road | ||||||
4 | district may accumulate up to 50% of the taxes collected
from a | ||||||
5 | subdivision under this Section for improvements of | ||||||
6 | nondedicated
roads within the subdivision from which and for
| ||||||
7 | which the taxes were collected. These nondedicated roads will | ||||||
8 | become a part of
the
township and district road system if the | ||||||
9 | roads meet the criteria established by
the counties in which | ||||||
10 | the roads are located. The total accumulations under
this | ||||||
11 | provision may not exceed 10% of the total funds held by the
| ||||||
12 | district for
road purposes. This provision applies only to | ||||||
13 | townships within counties
adjacent to a county with a | ||||||
14 | population of 3,000,000 or more and only with
respect to | ||||||
15 | subdivisions whose plats were filed or recorded before July 23,
| ||||||
16 | 1959.
| ||||||
17 | Any road district may accumulate funds for the purpose of | ||||||
18 | acquiring,
constructing, repairing and improving buildings and | ||||||
19 | procuring land in
relation to the building and for the purpose | ||||||
20 | of procuring road maintenance
apparatus and equipment, and for | ||||||
21 | the construction of roads, and may
annually levy taxes for the | ||||||
22 | purposes in excess of its current requirements
for other | ||||||
23 | purposes, subject to the tax rate limitations provided in this
| ||||||
24 | Section, provided a proposition to accumulate funds for the | ||||||
25 | purposes is
first submitted to and approved by the electors of | ||||||
26 | the district. The
proposition shall be certified to the proper |
| |||||||
| |||||||
1 | election officials by the
district clerk upon the direction of | ||||||
2 | the highway commissioner, and the
election officials shall | ||||||
3 | submit the proposition at a regular election.
Notice and | ||||||
4 | conduct of the referendum shall be in accordance with the
| ||||||
5 | general election law. The proposition shall be in substantially | ||||||
6 | the
following form:
| ||||||
7 | -------------------------------------------------------------
| ||||||
8 | Shall .......... road district
| ||||||
9 | accumulate funds in the amount
| ||||||
10 | of $......... for ........ years YES
| ||||||
11 | for the purpose of acquiring,
| ||||||
12 | constructing, repairing and improving --------------------
| ||||||
13 | buildings and procuring land
| ||||||
14 | therefor, and for procuring road NO
| ||||||
15 | maintenance apparatus and equipment
| ||||||
16 | and for the construction of roads?
| ||||||
17 | -------------------------------------------------------------
| ||||||
18 | If a majority of the electors voting on the proposition | ||||||
19 | vote in
favor of it, the road district may use a portion of the | ||||||
20 | funds levied,
subject to the tax rate limitations provided in | ||||||
21 | this Section, for the
purposes for which accumulation was | ||||||
22 | authorized. It shall not be a valid
objection to any subsequent | ||||||
23 | tax levy made under this Section, that there
remains unexpended | ||||||
24 | money arising from the levy of a prior year because
of an | ||||||
25 | accumulation permitted by this Section and provided for in the
| ||||||
26 | budget for that prior year.
|
| |||||||
| |||||||
1 | (d) Any road district may accumulate moneys in a dedicated | ||||||
2 | fund for a
specific
capital construction or maintenance project | ||||||
3 | or a major equipment purchase
without submitting a proposition | ||||||
4 | to the electors of the district if the annual
budget and | ||||||
5 | appropriation ordinance for the road district states the | ||||||
6 | amount,
purpose, and duration of any accumulation of funds | ||||||
7 | authorized under this
Section, with specific reference to each | ||||||
8 | project to be constructed or equipment
to be purchased. Nothing | ||||||
9 | in this subsection precludes a road district from
accumulating | ||||||
10 | moneys for non-specific purposes as provided in this Section.
| ||||||
11 | (Source: P.A. 92-395, eff. 8-16-01; 92-656, eff. 7-16-02 .)
| ||||||
12 | Section 99. Effective date. This Act takes effect upon | ||||||
13 | becoming law.".
|