Bill Text: IL SB3337 | 2015-2016 | 99th General Assembly | Enrolled
Bill Title: Amends the Property Tax Code. Provides that, for taxable year 2016 and thereafter, the amount of the senior citizens assessment freeze homestead exemption shall be the greater of (i) the amount of the exemption otherwise calculated under that Section of the Code or (ii) $2,000. Effective immediately.
Spectrum: Strong Partisan Bill (Democrat 12-1)
Status: (Enrolled - Dead) 2016-12-29 - Sent to the Governor [SB3337 Detail]
Download: Illinois-2015-SB3337-Enrolled.html
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1 | AN ACT concerning revenue.
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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 5. The Property Tax Code is amended by changing | ||||||
5 | Sections 27-5 and 27-25 and by adding Sections 27-100, 27-105, | ||||||
6 | 27-110, 27-115, 27-120, and 27-125 as follows:
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7 | (35 ILCS 200/27-5)
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8 | Sec. 27-5. Short title; definitions. This Article may be | ||||||
9 | cited as the
Special Service Area Tax Law.
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10 | When used in this Article:
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11 | "Services contract" means an agreement between a service | ||||||
12 | provider agency and a municipality or county for the purpose of | ||||||
13 | providing special services in and for a special service area. | ||||||
14 | "Service provider agency" means an entity that enters into | ||||||
15 | a services contract with a municipality or county for the | ||||||
16 | purpose of providing special services in and for a special | ||||||
17 | service area. | ||||||
18 | "Special Service Area" means a contiguous area within a | ||||||
19 | municipality
or county in which special governmental services | ||||||
20 | are provided in
addition to those services provided generally | ||||||
21 | throughout the
municipality or county, the cost of the special | ||||||
22 | services to be paid
from revenues collected from taxes levied | ||||||
23 | or imposed upon property
within that area. Territory shall be |
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1 | considered contiguous for purposes
of this Article even though | ||||||
2 | certain completely surrounded portions of the
territory are | ||||||
3 | excluded from the special service area. A county may create
a | ||||||
4 | special service area within a municipality or municipalities | ||||||
5 | when the
municipality or municipalities consent to the creation | ||||||
6 | of the special
service area. A municipality may create a | ||||||
7 | special service area within a
municipality and the | ||||||
8 | unincorporated area of a county or within another
municipality | ||||||
9 | when the county or other municipality consents to the creation
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10 | of the special service area.
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11 | "Special service area commission" means a local board | ||||||
12 | established by the corporate authorities of a municipality or | ||||||
13 | county for the purpose of managing a particular special service | ||||||
14 | area. | ||||||
15 | "Special Services" means all forms of services pertaining | ||||||
16 | to the
government and affairs of the municipality or county, | ||||||
17 | including
but not limited to weather modification and | ||||||
18 | improvements permissible under
Article 9 of the Illinois | ||||||
19 | Municipal Code, and contracts for the supply of
water as | ||||||
20 | described in Section 11-124-1 of the Illinois Municipal Code | ||||||
21 | which
may be entered into by the municipality or by the county | ||||||
22 | on behalf of a
county service area.
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23 | (Source: P.A. 86-1324; 88-445.)
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24 | (35 ILCS 200/27-25)
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25 | Sec. 27-25. Form of hearing notice. Taxes may be levied or |
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1 | imposed by the
municipality or county in the special service | ||||||
2 | area at a rate or amount of tax
sufficient to produce revenues | ||||||
3 | required to provide the special services. Prior
to the first | ||||||
4 | levy of taxes in the special service area, notice shall be | ||||||
5 | given
and a hearing shall be held under the provisions of | ||||||
6 | Sections 27-30 and 27-35.
For purposes of this Section the | ||||||
7 | notice shall include:
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8 | (a) The time and place of hearing;
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9 | (b) The boundaries of the area by legal description | ||||||
10 | and, where possible, by street
location; | ||||||
11 | (c) The permanent tax index number of each parcel | ||||||
12 | located within the area;
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13 | (d) The nature of the proposed special services to be | ||||||
14 | provided within the special service area and a statement as | ||||||
15 | to whether the proposed special services are for new | ||||||
16 | construction, maintenance, or other purposes;
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17 | (d-5) The proposed amount of the tax levy for special | ||||||
18 | services for the initial year for which taxes will be | ||||||
19 | levied within the special service area;
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20 | (e) A notification that all interested persons, | ||||||
21 | including all persons
owning
taxable real property located | ||||||
22 | within the special service area, will be given an
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23 | opportunity to be heard at the hearing regarding the tax | ||||||
24 | levy and an
opportunity to file objections to the amount of | ||||||
25 | the tax levy if the tax is a
tax upon property; and
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26 | (f) The maximum rate of taxes to be extended within the |
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1 | special service area
in any year and the
maximum number of | ||||||
2 | years taxes will be levied if a maximum number of years is | ||||||
3 | to be established ; and .
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4 | (g) If funds received through the special service area | ||||||
5 | are going to be used by a person or entity other than the | ||||||
6 | municipality or county, then a statement to that effect. | ||||||
7 |
After the first levy of taxes within the special service | ||||||
8 | area, taxes may continue to be levied in subsequent years | ||||||
9 | without the requirement of an additional public hearing if the | ||||||
10 | tax rate does not exceed the rate specified in the notice for | ||||||
11 | the original public hearing
and
the taxes are not extended for | ||||||
12 | a longer
period than the number of years specified in the | ||||||
13 | notice if a number of years is specified. Tax rates may be | ||||||
14 | increased and the period specified may be extended, if
notice | ||||||
15 | is given and new public hearings are held in accordance with | ||||||
16 | Sections
27-30 and 27-35.
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17 | (Source: P.A. 97-1053, eff. 1-1-13.)
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18 | (35 ILCS 200/27-100 new) | ||||||
19 | Sec. 27-100. Special service area commissions. | ||||||
20 | (a) Notwithstanding any other provision of law, no member | ||||||
21 | of a special service area commission may be an executive | ||||||
22 | officer, owner, or member of the board of directors of the | ||||||
23 | service provider agency selected for a services contract for | ||||||
24 | that special service area. | ||||||
25 | (b) Notwithstanding any other provision of law, no business |
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1 | owned by a member of a special service area commission may, for | ||||||
2 | valuable consideration, provide goods or services as a | ||||||
3 | subcontractor of a service provider agency pursuant to a | ||||||
4 | services contract for the special service area that is the | ||||||
5 | subject of that special service area commission. No business | ||||||
6 | owned by an employee or elected official of a municipality may, | ||||||
7 | for valuable consideration, provide goods or services as a | ||||||
8 | subcontractor of a service provider agency pursuant to a | ||||||
9 | services contract for any special service area located within | ||||||
10 | that municipality. | ||||||
11 | (c) At least one membership position for a special service | ||||||
12 | area commission in a special service area which contains one or | ||||||
13 | more homestead properties, as defined in Section 15-175, shall | ||||||
14 | be reserved as a first priority membership position for any | ||||||
15 | owner of homestead property located within such special service | ||||||
16 | area.
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17 | (35 ILCS 200/27-105 new) | ||||||
18 | Sec. 27-105. Lines of credit. Special service area | ||||||
19 | commissions may not establish a loan or line of credit in | ||||||
20 | connection with the special service area. Service provider | ||||||
21 | agencies in those municipalities may establish a loan or line | ||||||
22 | of credit in connection with the special service area; however, | ||||||
23 | financing under this Section may not be secured by future tax | ||||||
24 | revenue generated by the special service area.
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1 | (35 ILCS 200/27-110 new) | ||||||
2 | Sec. 27-110. Special service area moneys used in the next | ||||||
3 | fiscal year. Notwithstanding any other provision of law, if | ||||||
4 | there is excess money remaining in a special service area fund | ||||||
5 | at the end of a fiscal year, then the corporate authorities may | ||||||
6 | authorize the use of that excess money to provide special | ||||||
7 | services within the special service area in the next fiscal | ||||||
8 | year, provided that the total amount used for purposes other | ||||||
9 | than capital expenditures may not exceed 25% of the previous | ||||||
10 | fiscal year's budget for the special service area.
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11 | (35 ILCS 200/27-115 new) | ||||||
12 | Sec. 27-115. Special service area audits. Each special | ||||||
13 | service area commission shall cause an audit of the funds and | ||||||
14 | accounts of the special service area to be submitted to the | ||||||
15 | corporate authorities of the municipality at least annually. | ||||||
16 | The audit shall be made in accordance with generally accepted | ||||||
17 | auditing standards.
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18 | (35 ILCS 200/27-120 new) | ||||||
19 | Sec. 27-120. Exclusion of erroneously included property. | ||||||
20 | If a property is determined by the corporate authorities of the | ||||||
21 | municipality to be erroneously included in a special service | ||||||
22 | area, the corporate authorities of the municipality may | ||||||
23 | disconnect that property from the special service area solely | ||||||
24 | by municipal action without regard to Section 27-60 or Section |
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1 | 27-65 of this Act.
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2 | (35 ILCS 200/27-125 new) | ||||||
3 | Sec. 27-125. Administrative fees. Notwithstanding any | ||||||
4 | other provision of law, an annual administrative fee may be | ||||||
5 | charged for the administration of a special service area. Such | ||||||
6 | annual administrative fee may be derived from the annual tax | ||||||
7 | levy for each special service area. Any amount recommended by a | ||||||
8 | special service area commission and approved as an | ||||||
9 | administrative expense which may be paid to the service | ||||||
10 | provider agency pursuant to the budget included in a services | ||||||
11 | contract shall not exceed 30% of the annual tax levy for the | ||||||
12 | special service area that is the subject of such services | ||||||
13 | contract and is separate from any municipal administrative fee.
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14 | Section 99. Effective date. This Act takes effect upon | ||||||
15 | becoming law.
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