Illinois 2023-2024 Regular Session

Illinois House Bill HB0993 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB0993 Introduced , by Rep. Anthony DeLuca SYNOPSIS AS INTRODUCED: 35 ILCS 200/18-185 35 ILCS 200/18-205 35 ILCS 200/18-213 35 ILCS 200/18-214 35 ILCS 200/18-242 new Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that, for the 2023 and 2024 levy year, the term "taxing district" means all taxing districts in the State, including home rule units, but does not include a taxing district with a population of less than 25,000, unless that taxing district was subject to the Property Tax Extension Limitation Law on the effective date of the amendatory Act or was made subject to the Law by referendum. Provides that, for the 2023 and 2024 levy year, the extension limitation is 0% or the rate of increase approved by the voters. Limits home rule powers. Effective immediately. LRB103 00141 HLH 45145 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB0993 Introduced , by Rep. Anthony DeLuca SYNOPSIS AS INTRODUCED: 35 ILCS 200/18-185 35 ILCS 200/18-205 35 ILCS 200/18-213 35 ILCS 200/18-214 35 ILCS 200/18-242 new 35 ILCS 200/18-185 35 ILCS 200/18-205 35 ILCS 200/18-213 35 ILCS 200/18-214 35 ILCS 200/18-242 new Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that, for the 2023 and 2024 levy year, the term "taxing district" means all taxing districts in the State, including home rule units, but does not include a taxing district with a population of less than 25,000, unless that taxing district was subject to the Property Tax Extension Limitation Law on the effective date of the amendatory Act or was made subject to the Law by referendum. Provides that, for the 2023 and 2024 levy year, the extension limitation is 0% or the rate of increase approved by the voters. Limits home rule powers. Effective immediately. LRB103 00141 HLH 45145 b LRB103 00141 HLH 45145 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB0993 Introduced , by Rep. Anthony DeLuca SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/18-185 35 ILCS 200/18-205 35 ILCS 200/18-213 35 ILCS 200/18-214 35 ILCS 200/18-242 new 35 ILCS 200/18-185 35 ILCS 200/18-205 35 ILCS 200/18-213 35 ILCS 200/18-214 35 ILCS 200/18-242 new
4	4	35 ILCS 200/18-185
5	5	35 ILCS 200/18-205
6	6	35 ILCS 200/18-213
7	7	35 ILCS 200/18-214
8	8	35 ILCS 200/18-242 new
9	9	Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that, for the 2023 and 2024 levy year, the term "taxing district" means all taxing districts in the State, including home rule units, but does not include a taxing district with a population of less than 25,000, unless that taxing district was subject to the Property Tax Extension Limitation Law on the effective date of the amendatory Act or was made subject to the Law by referendum. Provides that, for the 2023 and 2024 levy year, the extension limitation is 0% or the rate of increase approved by the voters. Limits home rule powers. Effective immediately.
10	10	LRB103 00141 HLH 45145 b LRB103 00141 HLH 45145 b
11	11	LRB103 00141 HLH 45145 b
12	12	A BILL FOR
13	13	HB0993LRB103 00141 HLH 45145 b HB0993 LRB103 00141 HLH 45145 b
14	14	HB0993 LRB103 00141 HLH 45145 b
15	15	1 AN ACT concerning revenue.
16	16	2 Be it enacted by the People of the State of Illinois,
17	17	3 represented in the General Assembly:
18	18	4 Section 5. The Property Tax Code is amended by changing
19	19	5 Sections 18-185, 18-205, 18-213, and 18-214 and by adding
20	20	6 Section 18-242 as follows:
21	21	7 (35 ILCS 200/18-185)
22	22	8 Sec. 18-185. Short title; definitions. This Division 5
23	23	9 may be cited as the Property Tax Extension Limitation Law. As
24	24	10 used in this Division 5:
25	25	11 "Consumer Price Index" means the Consumer Price Index for
26	26	12 All Urban Consumers for all items published by the United
27	27	13 States Department of Labor.
28	28	14 "Extension limitation", for taxable levy years other than
29	29	15 levy years 2023 and 2024, means (a) the lesser of 5% or the
30	30	16 percentage increase in the Consumer Price Index during the
31	31	17 12-month calendar year preceding the levy year or (b) the rate
32	32	18 of increase approved by voters under Section 18-205. For levy
33	33	19 years 2023 and 2024, except with respect to a taxing district
34	34	20 with a population of less than 25,000, "extension limitation"
35	35	21 means 0% or the rate of increase approved by the voters under
36	36	22 Section 18-205. In the case of a taxing district with a
37	37	23 population of less than 25,000, "extension limitation" means
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41	41	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB0993 Introduced , by Rep. Anthony DeLuca SYNOPSIS AS INTRODUCED:
42	42	35 ILCS 200/18-185 35 ILCS 200/18-205 35 ILCS 200/18-213 35 ILCS 200/18-214 35 ILCS 200/18-242 new 35 ILCS 200/18-185 35 ILCS 200/18-205 35 ILCS 200/18-213 35 ILCS 200/18-214 35 ILCS 200/18-242 new
43	43	35 ILCS 200/18-185
44	44	35 ILCS 200/18-205
45	45	35 ILCS 200/18-213
46	46	35 ILCS 200/18-214
47	47	35 ILCS 200/18-242 new
48	48	Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that, for the 2023 and 2024 levy year, the term "taxing district" means all taxing districts in the State, including home rule units, but does not include a taxing district with a population of less than 25,000, unless that taxing district was subject to the Property Tax Extension Limitation Law on the effective date of the amendatory Act or was made subject to the Law by referendum. Provides that, for the 2023 and 2024 levy year, the extension limitation is 0% or the rate of increase approved by the voters. Limits home rule powers. Effective immediately.
49	49	LRB103 00141 HLH 45145 b LRB103 00141 HLH 45145 b
50	50	LRB103 00141 HLH 45145 b
51	51	A BILL FOR
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57	57	35 ILCS 200/18-185
58	58	35 ILCS 200/18-205
59	59	35 ILCS 200/18-213
60	60	35 ILCS 200/18-214
61	61	35 ILCS 200/18-242 new
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80	80	1 (a) the lesser of 5% or the percentage increase in the Consumer
81	81	2 Price Index during the 12-month calendar year preceding the
82	82	3 levy year or (b) the rate of increase approved by voters under
83	83	4 Section 18-205.
84	84	5 "Affected county" means a county of 3,000,000 or more
85	85	6 inhabitants or a county contiguous to a county of 3,000,000 or
86	86	7 more inhabitants.
87	87	8 "Taxing district" has the same meaning provided in Section
88	88	9 1-150, except as otherwise provided in this Section. For the
89	89	10 1991 through 1994 levy years only, "taxing district" includes
90	90	11 only each non-home rule taxing district having the majority of
91	91	12 its 1990 equalized assessed value within any county or
92	92	13 counties contiguous to a county with 3,000,000 or more
93	93	14 inhabitants. Beginning with the 1995 levy year, "taxing
94	94	15 district" includes only each non-home rule taxing district
95	95	16 subject to this Law before the 1995 levy year and each non-home
96	96	17 rule taxing district not subject to this Law before the 1995
97	97	18 levy year having the majority of its 1994 equalized assessed
98	98	19 value in an affected county or counties. Beginning with the
99	99	20 levy year in which this Law becomes applicable to a taxing
100	100	21 district as provided in Section 18-213, "taxing district" also
101	101	22 includes those taxing districts made subject to this Law as
102	102	23 provided in Section 18-213. For the 2023 and 2024 levy years,
103	103	24 "taxing district" has the same meaning provided in Section
104	104	25 1-150 and includes home rule units, but does not include a
105	105	26 taxing district with a population of less than 25,000, unless
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116	116	1 that taxing district was subject to this Law on the effective
117	117	2 date of this amendatory Act of the 103rd General Assembly or
118	118	3 was made subject to this Law under Section 18-213.
119	119	4 "Aggregate extension" for taxing districts to which this
120	120	5 Law applied before the 1995 levy year means the annual
121	121	6 corporate extension for the taxing district and those special
122	122	7 purpose extensions that are made annually for the taxing
123	123	8 district, excluding special purpose extensions: (a) made for
124	124	9 the taxing district to pay interest or principal on general
125	125	10 obligation bonds that were approved by referendum; (b) made
126	126	11 for any taxing district to pay interest or principal on
127	127	12 general obligation bonds issued before October 1, 1991; (c)
128	128	13 made for any taxing district to pay interest or principal on
129	129	14 bonds issued to refund or continue to refund those bonds
130	130	15 issued before October 1, 1991; (d) made for any taxing
131	131	16 district to pay interest or principal on bonds issued to
132	132	17 refund or continue to refund bonds issued after October 1,
133	133	18 1991 that were approved by referendum; (e) made for any taxing
134	134	19 district to pay interest or principal on revenue bonds issued
135	135	20 before October 1, 1991 for payment of which a property tax levy
136	136	21 or the full faith and credit of the unit of local government is
137	137	22 pledged; however, a tax for the payment of interest or
138	138	23 principal on those bonds shall be made only after the
139	139	24 governing body of the unit of local government finds that all
140	140	25 other sources for payment are insufficient to make those
141	141	26 payments; (f) made for payments under a building commission
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152	152	1 lease when the lease payments are for the retirement of bonds
153	153	2 issued by the commission before October 1, 1991, to pay for the
154	154	3 building project; (g) made for payments due under installment
155	155	4 contracts entered into before October 1, 1991; (h) made for
156	156	5 payments of principal and interest on bonds issued under the
157	157	6 Metropolitan Water Reclamation District Act to finance
158	158	7 construction projects initiated before October 1, 1991; (i)
159	159	8 made for payments of principal and interest on limited bonds,
160	160	9 as defined in Section 3 of the Local Government Debt Reform
161	161	10 Act, in an amount not to exceed the debt service extension base
162	162	11 less the amount in items (b), (c), (e), and (h) of this
163	163	12 definition for non-referendum obligations, except obligations
164	164	13 initially issued pursuant to referendum; (j) made for payments
165	165	14 of principal and interest on bonds issued under Section 15 of
166	166	15 the Local Government Debt Reform Act; (k) made by a school
167	167	16 district that participates in the Special Education District
168	168	17 of Lake County, created by special education joint agreement
169	169	18 under Section 10-22.31 of the School Code, for payment of the
170	170	19 school district's share of the amounts required to be
171	171	20 contributed by the Special Education District of Lake County
172	172	21 to the Illinois Municipal Retirement Fund under Article 7 of
173	173	22 the Illinois Pension Code; the amount of any extension under
174	174	23 this item (k) shall be certified by the school district to the
175	175	24 county clerk; (l) made to fund expenses of providing joint
176	176	25 recreational programs for persons with disabilities under
177	177	26 Section 5-8 of the Park District Code or Section 11-95-14 of
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188	188	1 the Illinois Municipal Code; (m) made for temporary relocation
189	189	2 loan repayment purposes pursuant to Sections 2-3.77 and
190	190	3 17-2.2d of the School Code; (n) made for payment of principal
191	191	4 and interest on any bonds issued under the authority of
192	192	5 Section 17-2.2d of the School Code; (o) made for contributions
193	193	6 to a firefighter's pension fund created under Article 4 of the
194	194	7 Illinois Pension Code, to the extent of the amount certified
195	195	8 under item (5) of Section 4-134 of the Illinois Pension Code;
196	196	9 and (p) made for road purposes in the first year after a
197	197	10 township assumes the rights, powers, duties, assets, property,
198	198	11 liabilities, obligations, and responsibilities of a road
199	199	12 district abolished under the provisions of Section 6-133 of
200	200	13 the Illinois Highway Code.
201	201	14 "Aggregate extension" for the taxing districts to which
202	202	15 this Law did not apply before the 1995 levy year (except taxing
203	203	16 districts subject to this Law in accordance with Section
204	204	17 18-213) means the annual corporate extension for the taxing
205	205	18 district and those special purpose extensions that are made
206	206	19 annually for the taxing district, excluding special purpose
207	207	20 extensions: (a) made for the taxing district to pay interest
208	208	21 or principal on general obligation bonds that were approved by
209	209	22 referendum; (b) made for any taxing district to pay interest
210	210	23 or principal on general obligation bonds issued before March
211	211	24 1, 1995; (c) made for any taxing district to pay interest or
212	212	25 principal on bonds issued to refund or continue to refund
213	213	26 those bonds issued before March 1, 1995; (d) made for any
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224	224	1 taxing district to pay interest or principal on bonds issued
225	225	2 to refund or continue to refund bonds issued after March 1,
226	226	3 1995 that were approved by referendum; (e) made for any taxing
227	227	4 district to pay interest or principal on revenue bonds issued
228	228	5 before March 1, 1995 for payment of which a property tax levy
229	229	6 or the full faith and credit of the unit of local government is
230	230	7 pledged; however, a tax for the payment of interest or
231	231	8 principal on those bonds shall be made only after the
232	232	9 governing body of the unit of local government finds that all
233	233	10 other sources for payment are insufficient to make those
234	234	11 payments; (f) made for payments under a building commission
235	235	12 lease when the lease payments are for the retirement of bonds
236	236	13 issued by the commission before March 1, 1995 to pay for the
237	237	14 building project; (g) made for payments due under installment
238	238	15 contracts entered into before March 1, 1995; (h) made for
239	239	16 payments of principal and interest on bonds issued under the
240	240	17 Metropolitan Water Reclamation District Act to finance
241	241	18 construction projects initiated before October 1, 1991; (h-4)
242	242	19 made for stormwater management purposes by the Metropolitan
243	243	20 Water Reclamation District of Greater Chicago under Section 12
244	244	21 of the Metropolitan Water Reclamation District Act; (h-8) made
245	245	22 for payments of principal and interest on bonds issued under
246	246	23 Section 9.6a of the Metropolitan Water Reclamation District
247	247	24 Act to make contributions to the pension fund established
248	248	25 under Article 13 of the Illinois Pension Code; (i) made for
249	249	26 payments of principal and interest on limited bonds, as
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260	260	1 defined in Section 3 of the Local Government Debt Reform Act,
261	261	2 in an amount not to exceed the debt service extension base less
262	262	3 the amount in items (b), (c), and (e) of this definition for
263	263	4 non-referendum obligations, except obligations initially
264	264	5 issued pursuant to referendum and bonds described in
265	265	6 subsections (h) and (h-8) of this definition; (j) made for
266	266	7 payments of principal and interest on bonds issued under
267	267	8 Section 15 of the Local Government Debt Reform Act; (k) made
268	268	9 for payments of principal and interest on bonds authorized by
269	269	10 Public Act 88-503 and issued under Section 20a of the Chicago
270	270	11 Park District Act for aquarium or museum projects and bonds
271	271	12 issued under Section 20a of the Chicago Park District Act for
272	272	13 the purpose of making contributions to the pension fund
273	273	14 established under Article 12 of the Illinois Pension Code; (l)
274	274	15 made for payments of principal and interest on bonds
275	275	16 authorized by Public Act 87-1191 or 93-601 and (i) issued
276	276	17 pursuant to Section 21.2 of the Cook County Forest Preserve
277	277	18 District Act, (ii) issued under Section 42 of the Cook County
278	278	19 Forest Preserve District Act for zoological park projects, or
279	279	20 (iii) issued under Section 44.1 of the Cook County Forest
280	280	21 Preserve District Act for botanical gardens projects; (m) made
281	281	22 pursuant to Section 34-53.5 of the School Code, whether levied
282	282	23 annually or not; (n) made to fund expenses of providing joint
283	283	24 recreational programs for persons with disabilities under
284	284	25 Section 5-8 of the Park District Code or Section 11-95-14 of
285	285	26 the Illinois Municipal Code; (o) made by the Chicago Park
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296	296	1 District for recreational programs for persons with
297	297	2 disabilities under subsection (c) of Section 7.06 of the
298	298	3 Chicago Park District Act; (p) made for contributions to a
299	299	4 firefighter's pension fund created under Article 4 of the
300	300	5 Illinois Pension Code, to the extent of the amount certified
301	301	6 under item (5) of Section 4-134 of the Illinois Pension Code;
302	302	7 (q) made by Ford Heights School District 169 under Section
303	303	8 17-9.02 of the School Code; and (r) made for the purpose of
304	304	9 making employer contributions to the Public School Teachers'
305	305	10 Pension and Retirement Fund of Chicago under Section 34-53 of
306	306	11 the School Code.
307	307	12 "Aggregate extension" for all taxing districts to which
308	308	13 this Law applies in accordance with Section 18-213, except for
309	309	14 those taxing districts subject to paragraph (2) of subsection
310	310	15 (e) of Section 18-213, means the annual corporate extension
311	311	16 for the taxing district and those special purpose extensions
312	312	17 that are made annually for the taxing district, excluding
313	313	18 special purpose extensions: (a) made for the taxing district
314	314	19 to pay interest or principal on general obligation bonds that
315	315	20 were approved by referendum; (b) made for any taxing district
316	316	21 to pay interest or principal on general obligation bonds
317	317	22 issued before the date on which the referendum making this Law
318	318	23 applicable to the taxing district is held; (c) made for any
319	319	24 taxing district to pay interest or principal on bonds issued
320	320	25 to refund or continue to refund those bonds issued before the
321	321	26 date on which the referendum making this Law applicable to the
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332	332	1 taxing district is held; (d) made for any taxing district to
333	333	2 pay interest or principal on bonds issued to refund or
334	334	3 continue to refund bonds issued after the date on which the
335	335	4 referendum making this Law applicable to the taxing district
336	336	5 is held if the bonds were approved by referendum after the date
337	337	6 on which the referendum making this Law applicable to the
338	338	7 taxing district is held; (e) made for any taxing district to
339	339	8 pay interest or principal on revenue bonds issued before the
340	340	9 date on which the referendum making this Law applicable to the
341	341	10 taxing district is held for payment of which a property tax
342	342	11 levy or the full faith and credit of the unit of local
343	343	12 government is pledged; however, a tax for the payment of
344	344	13 interest or principal on those bonds shall be made only after
345	345	14 the governing body of the unit of local government finds that
346	346	15 all other sources for payment are insufficient to make those
347	347	16 payments; (f) made for payments under a building commission
348	348	17 lease when the lease payments are for the retirement of bonds
349	349	18 issued by the commission before the date on which the
350	350	19 referendum making this Law applicable to the taxing district
351	351	20 is held to pay for the building project; (g) made for payments
352	352	21 due under installment contracts entered into before the date
353	353	22 on which the referendum making this Law applicable to the
354	354	23 taxing district is held; (h) made for payments of principal
355	355	24 and interest on limited bonds, as defined in Section 3 of the
356	356	25 Local Government Debt Reform Act, in an amount not to exceed
357	357	26 the debt service extension base less the amount in items (b),
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368	368	1 (c), and (e) of this definition for non-referendum
369	369	2 obligations, except obligations initially issued pursuant to
370	370	3 referendum; (i) made for payments of principal and interest on
371	371	4 bonds issued under Section 15 of the Local Government Debt
372	372	5 Reform Act; (j) made for a qualified airport authority to pay
373	373	6 interest or principal on general obligation bonds issued for
374	374	7 the purpose of paying obligations due under, or financing
375	375	8 airport facilities required to be acquired, constructed,
376	376	9 installed or equipped pursuant to, contracts entered into
377	377	10 before March 1, 1996 (but not including any amendments to such
378	378	11 a contract taking effect on or after that date); (k) made to
379	379	12 fund expenses of providing joint recreational programs for
380	380	13 persons with disabilities under Section 5-8 of the Park
381	381	14 District Code or Section 11-95-14 of the Illinois Municipal
382	382	15 Code; (l) made for contributions to a firefighter's pension
383	383	16 fund created under Article 4 of the Illinois Pension Code, to
384	384	17 the extent of the amount certified under item (5) of Section
385	385	18 4-134 of the Illinois Pension Code; and (m) made for the taxing
386	386	19 district to pay interest or principal on general obligation
387	387	20 bonds issued pursuant to Section 19-3.10 of the School Code.
388	388	21 "Aggregate extension" for all taxing districts to which
389	389	22 this Law applies in accordance with paragraph (2) of
390	390	23 subsection (e) of Section 18-213 means the annual corporate
391	391	24 extension for the taxing district and those special purpose
392	392	25 extensions that are made annually for the taxing district,
393	393	26 excluding special purpose extensions: (a) made for the taxing
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404	404	1 district to pay interest or principal on general obligation
405	405	2 bonds that were approved by referendum; (b) made for any
406	406	3 taxing district to pay interest or principal on general
407	407	4 obligation bonds issued before March 7, 1997 (the effective
408	408	5 date of Public Act 89-718); (c) made for any taxing district to
409	409	6 pay interest or principal on bonds issued to refund or
410	410	7 continue to refund those bonds issued before March 7, 1997
411	411	8 (the effective date of Public Act 89-718); (d) made for any
412	412	9 taxing district to pay interest or principal on bonds issued
413	413	10 to refund or continue to refund bonds issued after March 7,
414	414	11 1997 (the effective date of Public Act 89-718) if the bonds
415	415	12 were approved by referendum after March 7, 1997 (the effective
416	416	13 date of Public Act 89-718); (e) made for any taxing district to
417	417	14 pay interest or principal on revenue bonds issued before March
418	418	15 7, 1997 (the effective date of Public Act 89-718) for payment
419	419	16 of which a property tax levy or the full faith and credit of
420	420	17 the unit of local government is pledged; however, a tax for the
421	421	18 payment of interest or principal on those bonds shall be made
422	422	19 only after the governing body of the unit of local government
423	423	20 finds that all other sources for payment are insufficient to
424	424	21 make those payments; (f) made for payments under a building
425	425	22 commission lease when the lease payments are for the
426	426	23 retirement of bonds issued by the commission before March 7,
427	427	24 1997 (the effective date of Public Act 89-718) to pay for the
428	428	25 building project; (g) made for payments due under installment
429	429	26 contracts entered into before March 7, 1997 (the effective
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431	431
432	432
433	433
434	434
435	435	HB0993 - 11 - LRB103 00141 HLH 45145 b
436	436
437	437
438	438	HB0993- 12 -LRB103 00141 HLH 45145 b HB0993 - 12 - LRB103 00141 HLH 45145 b
439	439	HB0993 - 12 - LRB103 00141 HLH 45145 b
440	440	1 date of Public Act 89-718); (h) made for payments of principal
441	441	2 and interest on limited bonds, as defined in Section 3 of the
442	442	3 Local Government Debt Reform Act, in an amount not to exceed
443	443	4 the debt service extension base less the amount in items (b),
444	444	5 (c), and (e) of this definition for non-referendum
445	445	6 obligations, except obligations initially issued pursuant to
446	446	7 referendum; (i) made for payments of principal and interest on
447	447	8 bonds issued under Section 15 of the Local Government Debt
448	448	9 Reform Act; (j) made for a qualified airport authority to pay
449	449	10 interest or principal on general obligation bonds issued for
450	450	11 the purpose of paying obligations due under, or financing
451	451	12 airport facilities required to be acquired, constructed,
452	452	13 installed or equipped pursuant to, contracts entered into
453	453	14 before March 1, 1996 (but not including any amendments to such
454	454	15 a contract taking effect on or after that date); (k) made to
455	455	16 fund expenses of providing joint recreational programs for
456	456	17 persons with disabilities under Section 5-8 of the Park
457	457	18 District Code or Section 11-95-14 of the Illinois Municipal
458	458	19 Code; and (l) made for contributions to a firefighter's
459	459	20 pension fund created under Article 4 of the Illinois Pension
460	460	21 Code, to the extent of the amount certified under item (5) of
461	461	22 Section 4-134 of the Illinois Pension Code.
462	462	23 "Aggregate extension" means, for taxing districts that
463	463	24 became subject to this Law as a result of this amendatory Act
464	464	25 of the 103rd General Assembly, the annual corporate extension
465	465	26 for the taxing district and those special purpose extensions
466	466
467	467
468	468
469	469
470	470
471	471	HB0993 - 12 - LRB103 00141 HLH 45145 b
472	472
473	473
474	474	HB0993- 13 -LRB103 00141 HLH 45145 b HB0993 - 13 - LRB103 00141 HLH 45145 b
475	475	HB0993 - 13 - LRB103 00141 HLH 45145 b
476	476	1 that are made annually for the taxing district, excluding
477	477	2 special purpose extensions made for debt service or for
478	478	3 contributions to a pension fund.
479	479	4 "Debt service extension base" means an amount equal to
480	480	5 that portion of the extension for a taxing district for the
481	481	6 1994 levy year, or for those taxing districts subject to this
482	482	7 Law in accordance with Section 18-213, except for those
483	483	8 subject to paragraph (2) of subsection (e) of Section 18-213,
484	484	9 for the levy year in which the referendum making this Law
485	485	10 applicable to the taxing district is held, or for those taxing
486	486	11 districts subject to this Law in accordance with paragraph (2)
487	487	12 of subsection (e) of Section 18-213 for the 1996 levy year,
488	488	13 constituting an extension for payment of principal and
489	489	14 interest on bonds issued by the taxing district without
490	490	15 referendum, but not including excluded non-referendum bonds.
491	491	16 For park districts (i) that were first subject to this Law in
492	492	17 1991 or 1995 and (ii) whose extension for the 1994 levy year
493	493	18 for the payment of principal and interest on bonds issued by
494	494	19 the park district without referendum (but not including
495	495	20 excluded non-referendum bonds) was less than 51% of the amount
496	496	21 for the 1991 levy year constituting an extension for payment
497	497	22 of principal and interest on bonds issued by the park district
498	498	23 without referendum (but not including excluded non-referendum
499	499	24 bonds), "debt service extension base" means an amount equal to
500	500	25 that portion of the extension for the 1991 levy year
501	501	26 constituting an extension for payment of principal and
502	502
503	503
504	504
505	505
506	506
507	507	HB0993 - 13 - LRB103 00141 HLH 45145 b
508	508
509	509
510	510	HB0993- 14 -LRB103 00141 HLH 45145 b HB0993 - 14 - LRB103 00141 HLH 45145 b
511	511	HB0993 - 14 - LRB103 00141 HLH 45145 b
512	512	1 interest on bonds issued by the park district without
513	513	2 referendum (but not including excluded non-referendum bonds).
514	514	3 A debt service extension base established or increased at any
515	515	4 time pursuant to any provision of this Law, except Section
516	516	5 18-212, shall be increased each year commencing with the later
517	517	6 of (i) the 2009 levy year or (ii) the first levy year in which
518	518	7 this Law becomes applicable to the taxing district, by the
519	519	8 lesser of 5% or the percentage increase in the Consumer Price
520	520	9 Index during the 12-month calendar year preceding the levy
521	521	10 year. The debt service extension base may be established or
522	522	11 increased as provided under Section 18-212. "Excluded
523	523	12 non-referendum bonds" means (i) bonds authorized by Public Act
524	524	13 88-503 and issued under Section 20a of the Chicago Park
525	525	14 District Act for aquarium and museum projects; (ii) bonds
526	526	15 issued under Section 15 of the Local Government Debt Reform
527	527	16 Act; or (iii) refunding obligations issued to refund or to
528	528	17 continue to refund obligations initially issued pursuant to
529	529	18 referendum.
530	530	19 "Special purpose extensions" include, but are not limited
531	531	20 to, extensions for levies made on an annual basis for
532	532	21 unemployment and workers' compensation, self-insurance,
533	533	22 contributions to pension plans, and extensions made pursuant
534	534	23 to Section 6-601 of the Illinois Highway Code for a road
535	535	24 district's permanent road fund whether levied annually or not.
536	536	25 The extension for a special service area is not included in the
537	537	26 aggregate extension.
538	538
539	539
540	540
541	541
542	542
543	543	HB0993 - 14 - LRB103 00141 HLH 45145 b
544	544
545	545
546	546	HB0993- 15 -LRB103 00141 HLH 45145 b HB0993 - 15 - LRB103 00141 HLH 45145 b
547	547	HB0993 - 15 - LRB103 00141 HLH 45145 b
548	548	1 "Aggregate extension base" means the taxing district's
549	549	2 last preceding aggregate extension as adjusted under Sections
550	550	3 18-135, 18-215, 18-230, 18-206, and 18-233. Beginning with
551	551	4 levy year 2022, for taxing districts that are specified in
552	552	5 Section 18-190.7, the taxing district's aggregate extension
553	553	6 base shall be calculated as provided in Section 18-190.7. An
554	554	7 adjustment under Section 18-135 shall be made for the 2007
555	555	8 levy year and all subsequent levy years whenever one or more
556	556	9 counties within which a taxing district is located (i) used
557	557	10 estimated valuations or rates when extending taxes in the
558	558	11 taxing district for the last preceding levy year that resulted
559	559	12 in the over or under extension of taxes, or (ii) increased or
560	560	13 decreased the tax extension for the last preceding levy year
561	561	14 as required by Section 18-135(c). Whenever an adjustment is
562	562	15 required under Section 18-135, the aggregate extension base of
563	563	16 the taxing district shall be equal to the amount that the
564	564	17 aggregate extension of the taxing district would have been for
565	565	18 the last preceding levy year if either or both (i) actual,
566	566	19 rather than estimated, valuations or rates had been used to
567	567	20 calculate the extension of taxes for the last levy year, or
568	568	21 (ii) the tax extension for the last preceding levy year had not
569	569	22 been adjusted as required by subsection (c) of Section 18-135.
570	570	23 Notwithstanding any other provision of law, for levy year
571	571	24 2012, the aggregate extension base for West Northfield School
572	572	25 District No. 31 in Cook County shall be $12,654,592.
573	573	26 Notwithstanding any other provision of law, for levy year
574	574
575	575
576	576
577	577
578	578
579	579	HB0993 - 15 - LRB103 00141 HLH 45145 b
580	580
581	581
582	582	HB0993- 16 -LRB103 00141 HLH 45145 b HB0993 - 16 - LRB103 00141 HLH 45145 b
583	583	HB0993 - 16 - LRB103 00141 HLH 45145 b
584	584	1 2022, the aggregate extension base of a home equity assurance
585	585	2 program that levied at least $1,000,000 in property taxes in
586	586	3 levy year 2019 or 2020 under the Home Equity Assurance Act
587	587	4 shall be the amount that the program's aggregate extension
588	588	5 base for levy year 2021 would have been if the program had
589	589	6 levied a property tax for levy year 2021.
590	590	7 "Levy year" has the same meaning as "year" under Section
591	591	8 1-155.
592	592	9 "New property" means (i) the assessed value, after final
593	593	10 board of review or board of appeals action, of new
594	594	11 improvements or additions to existing improvements on any
595	595	12 parcel of real property that increase the assessed value of
596	596	13 that real property during the levy year multiplied by the
597	597	14 equalization factor issued by the Department under Section
598	598	15 17-30, (ii) the assessed value, after final board of review or
599	599	16 board of appeals action, of real property not exempt from real
600	600	17 estate taxation, which real property was exempt from real
601	601	18 estate taxation for any portion of the immediately preceding
602	602	19 levy year, multiplied by the equalization factor issued by the
603	603	20 Department under Section 17-30, including the assessed value,
604	604	21 upon final stabilization of occupancy after new construction
605	605	22 is complete, of any real property located within the
606	606	23 boundaries of an otherwise or previously exempt military
607	607	24 reservation that is intended for residential use and owned by
608	608	25 or leased to a private corporation or other entity, (iii) in
609	609	26 counties that classify in accordance with Section 4 of Article
610	610
611	611
612	612
613	613
614	614
615	615	HB0993 - 16 - LRB103 00141 HLH 45145 b
616	616
617	617
618	618	HB0993- 17 -LRB103 00141 HLH 45145 b HB0993 - 17 - LRB103 00141 HLH 45145 b
619	619	HB0993 - 17 - LRB103 00141 HLH 45145 b
620	620	1 IX of the Illinois Constitution, an incentive property's
621	621	2 additional assessed value resulting from a scheduled increase
622	622	3 in the level of assessment as applied to the first year final
623	623	4 board of review market value, and (iv) any increase in
624	624	5 assessed value due to oil or gas production from an oil or gas
625	625	6 well required to be permitted under the Hydraulic Fracturing
626	626	7 Regulatory Act that was not produced in or accounted for
627	627	8 during the previous levy year. In addition, the county clerk
628	628	9 in a county containing a population of 3,000,000 or more shall
629	629	10 include in the 1997 recovered tax increment value for any
630	630	11 school district, any recovered tax increment value that was
631	631	12 applicable to the 1995 tax year calculations.
632	632	13 "Qualified airport authority" means an airport authority
633	633	14 organized under the Airport Authorities Act and located in a
634	634	15 county bordering on the State of Wisconsin and having a
635	635	16 population in excess of 200,000 and not greater than 500,000.
636	636	17 "Recovered tax increment value" means, except as otherwise
637	637	18 provided in this paragraph, the amount of the current year's
638	638	19 equalized assessed value, in the first year after a
639	639	20 municipality terminates the designation of an area as a
640	640	21 redevelopment project area previously established under the
641	641	22 Tax Increment Allocation Redevelopment Act in the Illinois
642	642	23 Municipal Code, previously established under the Industrial
643	643	24 Jobs Recovery Law in the Illinois Municipal Code, previously
644	644	25 established under the Economic Development Project Area Tax
645	645	26 Increment Act of 1995, or previously established under the
646	646
647	647
648	648
649	649
650	650
651	651	HB0993 - 17 - LRB103 00141 HLH 45145 b
652	652
653	653
654	654	HB0993- 18 -LRB103 00141 HLH 45145 b HB0993 - 18 - LRB103 00141 HLH 45145 b
655	655	HB0993 - 18 - LRB103 00141 HLH 45145 b
656	656	1 Economic Development Area Tax Increment Allocation Act, of
657	657	2 each taxable lot, block, tract, or parcel of real property in
658	658	3 the redevelopment project area over and above the initial
659	659	4 equalized assessed value of each property in the redevelopment
660	660	5 project area. For the taxes which are extended for the 1997
661	661	6 levy year, the recovered tax increment value for a non-home
662	662	7 rule taxing district that first became subject to this Law for
663	663	8 the 1995 levy year because a majority of its 1994 equalized
664	664	9 assessed value was in an affected county or counties shall be
665	665	10 increased if a municipality terminated the designation of an
666	666	11 area in 1993 as a redevelopment project area previously
667	667	12 established under the Tax Increment Allocation Redevelopment
668	668	13 Act in the Illinois Municipal Code, previously established
669	669	14 under the Industrial Jobs Recovery Law in the Illinois
670	670	15 Municipal Code, or previously established under the Economic
671	671	16 Development Area Tax Increment Allocation Act, by an amount
672	672	17 equal to the 1994 equalized assessed value of each taxable
673	673	18 lot, block, tract, or parcel of real property in the
674	674	19 redevelopment project area over and above the initial
675	675	20 equalized assessed value of each property in the redevelopment
676	676	21 project area. In the first year after a municipality removes a
677	677	22 taxable lot, block, tract, or parcel of real property from a
678	678	23 redevelopment project area established under the Tax Increment
679	679	24 Allocation Redevelopment Act in the Illinois Municipal Code,
680	680	25 the Industrial Jobs Recovery Law in the Illinois Municipal
681	681	26 Code, or the Economic Development Area Tax Increment
682	682
683	683
684	684
685	685
686	686
687	687	HB0993 - 18 - LRB103 00141 HLH 45145 b
688	688
689	689
690	690	HB0993- 19 -LRB103 00141 HLH 45145 b HB0993 - 19 - LRB103 00141 HLH 45145 b
691	691	HB0993 - 19 - LRB103 00141 HLH 45145 b
692	692	1 Allocation Act, "recovered tax increment value" means the
693	693	2 amount of the current year's equalized assessed value of each
694	694	3 taxable lot, block, tract, or parcel of real property removed
695	695	4 from the redevelopment project area over and above the initial
696	696	5 equalized assessed value of that real property before removal
697	697	6 from the redevelopment project area.
698	698	7 Except as otherwise provided in this Section, "limiting
699	699	8 rate" means a fraction the numerator of which is the last
700	700	9 preceding aggregate extension base times an amount equal to
701	701	10 one plus the extension limitation defined in this Section and
702	702	11 the denominator of which is the current year's equalized
703	703	12 assessed value of all real property in the territory under the
704	704	13 jurisdiction of the taxing district during the prior levy
705	705	14 year. For those taxing districts that reduced their aggregate
706	706	15 extension for the last preceding levy year, except for school
707	707	16 districts that reduced their extension for educational
708	708	17 purposes pursuant to Section 18-206, the highest aggregate
709	709	18 extension in any of the last 3 preceding levy years shall be
710	710	19 used for the purpose of computing the limiting rate. The
711	711	20 denominator shall not include new property or the recovered
712	712	21 tax increment value. If a new rate, a rate decrease, or a
713	713	22 limiting rate increase has been approved at an election held
714	714	23 after March 21, 2006, then (i) the otherwise applicable
715	715	24 limiting rate shall be increased by the amount of the new rate
716	716	25 or shall be reduced by the amount of the rate decrease, as the
717	717	26 case may be, or (ii) in the case of a limiting rate increase,
718	718
719	719
720	720
721	721
722	722
723	723	HB0993 - 19 - LRB103 00141 HLH 45145 b
724	724
725	725
726	726	HB0993- 20 -LRB103 00141 HLH 45145 b HB0993 - 20 - LRB103 00141 HLH 45145 b
727	727	HB0993 - 20 - LRB103 00141 HLH 45145 b
728	728	1 the limiting rate shall be equal to the rate set forth in the
729	729	2 proposition approved by the voters for each of the years
730	730	3 specified in the proposition, after which the limiting rate of
731	731	4 the taxing district shall be calculated as otherwise provided.
732	732	5 In the case of a taxing district that obtained referendum
733	733	6 approval for an increased limiting rate on March 20, 2012, the
734	734	7 limiting rate for tax year 2012 shall be the rate that
735	735	8 generates the approximate total amount of taxes extendable for
736	736	9 that tax year, as set forth in the proposition approved by the
737	737	10 voters; this rate shall be the final rate applied by the county
738	738	11 clerk for the aggregate of all capped funds of the district for
739	739	12 tax year 2012.
740	740	13 (Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21;
741	741	14 102-519, eff. 8-20-21; 102-558, eff. 8-20-21; 102-707, eff.
742	742	15 4-22-22; 102-813, eff. 5-13-22; 102-895, eff. 5-23-22; revised
743	743	16 8-29-22.)
744	744	17 (35 ILCS 200/18-205)
745	745	18 Sec. 18-205. Referendum to increase the extension
746	746	19 limitation.
747	747	20 (a) A taxing district is limited to an extension
748	748	21 limitation as defined in Section 18-185 of 5% or the
749	749	22 percentage increase in the Consumer Price Index during the
750	750	23 12-month calendar year preceding the levy year, whichever is
751	751	24 less. A taxing district may increase its extension limitation
752	752	25 for one or more levy years if that taxing district holds a
753	753
754	754
755	755
756	756
757	757
758	758	HB0993 - 20 - LRB103 00141 HLH 45145 b
759	759
760	760
761	761	HB0993- 21 -LRB103 00141 HLH 45145 b HB0993 - 21 - LRB103 00141 HLH 45145 b
762	762	HB0993 - 21 - LRB103 00141 HLH 45145 b
763	763	1 referendum before the levy date for the first levy year at
764	764	2 which a majority of voters voting on the issue approves
765	765	3 adoption of a higher extension limitation. Referenda shall be
766	766	4 conducted at a regularly scheduled election in accordance with
767	767	5 the Election Code.
768	768	6 (b) The question shall be presented in substantially the
769	769	7 following manner for all elections held after March 21, 2006:
770	770	8 Shall the extension limitation under the Property Tax
771	771	9 Extension Limitation Law for (insert the legal name,
772	772	10 number, if any, and county or counties of the taxing
773	773	11 district and geographic or other common name by which a
774	774	12 school or community college district is known and referred
775	775	13 to), Illinois, be increased from (applicable extension
776	776	14 limitation set forth in Section 18-185) the lesser of 5%
777	777	15 or the percentage increase in the Consumer Price Index
778	778	16 over the prior levy year to (insert the percentage of the
779	779	17 proposed increase)% per year for (insert each levy year
780	780	18 for which the increased extension limitation will apply)?
781	781	19 (c) The votes must be recorded as "Yes" or "No".
782	782	20 If a majority of voters voting on the issue approves the
783	783	21 adoption of the increase, the increase shall be applicable for
784	784	22 each levy year specified.
785	785	23 (d) The ballot for any question submitted pursuant to this
786	786	24 Section shall have printed thereon, but not as a part of the
787	787	25 question submitted, only the following supplemental
788	788	26 information (which shall be supplied to the election authority
789	789
790	790
791	791
792	792
793	793
794	794	HB0993 - 21 - LRB103 00141 HLH 45145 b
795	795
796	796
797	797	HB0993- 22 -LRB103 00141 HLH 45145 b HB0993 - 22 - LRB103 00141 HLH 45145 b
798	798	HB0993 - 22 - LRB103 00141 HLH 45145 b
799	799	1 by the taxing district) in substantially the following form:
800	800	2 (1) For the (insert the first levy year for which the
801	801	3 increased extension limitation will be applicable) levy
802	802	4 year the approximate amount of the additional tax
803	803	5 extendable against property containing a single family
804	804	6 residence and having a fair market value at the time of the
805	805	7 referendum of $100,000 is estimated to be $....
806	806	8 (2) Based upon an average annual percentage increase
807	807	9 (or decrease) in the market value of such property of ...%
808	808	10 (insert percentage equal to the average annual percentage
809	809	11 increase or decrease for the prior 3 levy years, at the
810	810	12 time the submission of the question is initiated by the
811	811	13 taxing district, in the amount of (A) the equalized
812	812	14 assessed value of the taxable property in the taxing
813	813	15 district less (B) the new property included in the
814	814	16 equalized assessed value), the approximate amount of the
815	815	17 additional tax extendable against such property for the
816	816	18 ... levy year is estimated to be $... and for the ... levy
817	817	19 year is estimated to be $....
818	818	20 Paragraph (2) shall be included only if the increased
819	819	21 extension limitation will be applicable for more than one year
820	820	22 and shall list each levy year for which the increased
821	821	23 extension limitation will be applicable. The additional tax
822	822	24 shown for each levy year shall be the approximate dollar
823	823	25 amount of the increase over the amount of the most recently
824	824	26 completed extension at the time the submission of the question
825	825
826	826
827	827
828	828
829	829
830	830	HB0993 - 22 - LRB103 00141 HLH 45145 b
831	831
832	832
833	833	HB0993- 23 -LRB103 00141 HLH 45145 b HB0993 - 23 - LRB103 00141 HLH 45145 b
834	834	HB0993 - 23 - LRB103 00141 HLH 45145 b
835	835	1 is initiated by the taxing district. The approximate amount of
836	836	2 the additional tax extendable shown in paragraphs (1) and (2)
837	837	3 shall be calculated by multiplying $100,000 (the fair market
838	838	4 value of the property without regard to any property tax
839	839	5 exemptions) by (i) the percentage level of assessment
840	840	6 prescribed for that property by statute, or by ordinance of
841	841	7 the county board in counties that classify property for
842	842	8 purposes of taxation in accordance with Section 4 of Article
843	843	9 IX of the Illinois Constitution; (ii) the most recent final
844	844	10 equalization factor certified to the county clerk by the
845	845	11 Department of Revenue at the time the taxing district
846	846	12 initiates the submission of the proposition to the electors;
847	847	13 (iii) the last known aggregate extension base of the taxing
848	848	14 district at the time the submission of the question is
849	849	15 initiated by the taxing district; and (iv) the difference
850	850	16 between the percentage increase proposed in the question and
851	851	17 the otherwise applicable extension limitation under Section
852	852	18 18-185 the lesser of 5% or the percentage increase in the
853	853	19 Consumer Price Index for the prior levy year (or an estimate of
854	854	20 the percentage increase for the prior levy year if the
855	855	21 increase is unavailable at the time the submission of the
856	856	22 question is initiated by the taxing district); and dividing
857	857	23 the result by the last known equalized assessed value of the
858	858	24 taxing district at the time the submission of the question is
859	859	25 initiated by the taxing district. This amendatory Act of the
860	860	26 97th General Assembly is intended to clarify the existing
861	861
862	862
863	863
864	864
865	865
866	866	HB0993 - 23 - LRB103 00141 HLH 45145 b
867	867
868	868
869	869	HB0993- 24 -LRB103 00141 HLH 45145 b HB0993 - 24 - LRB103 00141 HLH 45145 b
870	870	HB0993 - 24 - LRB103 00141 HLH 45145 b
871	871	1 requirements of this Section, and shall not be construed to
872	872	2 validate any prior non-compliant referendum language. Any
873	873	3 notice required to be published in connection with the
874	874	4 submission of the question shall also contain this
875	875	5 supplemental information and shall not contain any other
876	876	6 supplemental information. Any error, miscalculation, or
877	877	7 inaccuracy in computing any amount set forth on the ballot or
878	878	8 in the notice that is not deliberate shall not invalidate or
879	879	9 affect the validity of any proposition approved. Notice of the
880	880	10 referendum shall be published and posted as otherwise required
881	881	11 by law, and the submission of the question shall be initiated
882	882	12 as provided by law.
883	883	13 (Source: P.A. 97-1087, eff. 8-24-12.)
884	884	14 (35 ILCS 200/18-213)
885	885	15 Sec. 18-213. Referenda on applicability of the Property
886	886	16 Tax Extension Limitation Law.
887	887	17 (a) The provisions of this Section do not apply to a taxing
888	888	18 district subject to this Law because a majority of its 1990
889	889	19 equalized assessed value is in a county or counties contiguous
890	890	20 to a county of 3,000,000 or more inhabitants, or because a
891	891	21 majority of its 1994 equalized assessed value is in an
892	892	22 affected county and the taxing district was not subject to
893	893	23 this Law before the 1995 levy year.
894	894	24 (b) The county board of a county that is not subject to
895	895	25 this Law may, by ordinance or resolution, submit to the voters
896	896
897	897
898	898
899	899
900	900
901	901	HB0993 - 24 - LRB103 00141 HLH 45145 b
902	902
903	903
904	904	HB0993- 25 -LRB103 00141 HLH 45145 b HB0993 - 25 - LRB103 00141 HLH 45145 b
905	905	HB0993 - 25 - LRB103 00141 HLH 45145 b
906	906	1 of the county the question of whether to make all non-home rule
907	907	2 taxing districts that have all or a portion of their equalized
908	908	3 assessed valuation situated in the county subject to this Law
909	909	4 in the manner set forth in this Section.
910	910	5 For purposes of this Section only:
911	911	6 "Taxing district" has the same meaning provided in Section
912	912	7 1-150.
913	913	8 "Equalized assessed valuation" means the equalized
914	914	9 assessed valuation for a taxing district for the immediately
915	915	10 preceding levy year.
916	916	11 (c) The ordinance or resolution shall request the
917	917	12 submission of the proposition at any election, except a
918	918	13 consolidated primary election, for the purpose of voting for
919	919	14 or against making the Property Tax Extension Limitation Law
920	920	15 applicable to all non-home rule taxing districts that have all
921	921	16 or a portion of their equalized assessed valuation situated in
922	922	17 the county.
923	923	18 The question shall be placed on a separate ballot and
924	924	19 shall be in substantially the following form:
925	925	20 Shall the Property Tax Extension Limitation Law (35
926	926	21 ILCS 200/18-185 through 18-245), which limits annual
927	927	22 property tax extension increases, apply to non-home rule
928	928	23 taxing districts with all or a portion of their equalized
929	929	24 assessed valuation located in (name of county)?
930	930	25 Votes on the question shall be recorded as "yes" or "no".
931	931	26 (d) The county clerk shall order the proposition submitted
932	932
933	933
934	934
935	935
936	936
937	937	HB0993 - 25 - LRB103 00141 HLH 45145 b
938	938
939	939
940	940	HB0993- 26 -LRB103 00141 HLH 45145 b HB0993 - 26 - LRB103 00141 HLH 45145 b
941	941	HB0993 - 26 - LRB103 00141 HLH 45145 b
942	942	1 to the electors of the county at the election specified in the
943	943	2 ordinance or resolution. If part of the county is under the
944	944	3 jurisdiction of a board or boards of election commissioners,
945	945	4 the county clerk shall submit a certified copy of the
946	946	5 ordinance or resolution to each board of election
947	947	6 commissioners, which shall order the proposition submitted to
948	948	7 the electors of the taxing district within its jurisdiction at
949	949	8 the election specified in the ordinance or resolution.
950	950	9 (e) (1) With respect to taxing districts having all of
951	951	10 their equalized assessed valuation located in the county,
952	952	11 if a majority of the votes cast on the proposition are in
953	953	12 favor of the proposition, then this Law becomes applicable
954	954	13 to the taxing district beginning on January 1 of the year
955	955	14 following the date of the referendum.
956	956	15 (2) With respect to taxing districts that meet all the
957	957	16 following conditions this Law shall become applicable to
958	958	17 the taxing district beginning on January 1, 1997. The
959	959	18 districts to which this paragraph (2) is applicable
960	960	19 (A) do not have all of their equalized assessed
961	961	20 valuation located in a single county,
962	962	21 (B) have equalized assessed valuation in an
963	963	22 affected county,
964	964	23 (C) meet the condition that each county, other
965	965	24 than an affected county, in which any of the equalized
966	966	25 assessed valuation of the taxing district is located
967	967	26 has held a referendum under this Section at any
968	968
969	969
970	970
971	971
972	972
973	973	HB0993 - 26 - LRB103 00141 HLH 45145 b
974	974
975	975
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977	977	HB0993 - 27 - LRB103 00141 HLH 45145 b
978	978	1 election, except a consolidated primary election, held
979	979	2 prior to the effective date of this amendatory Act of
980	980	3 1997, and
981	981	4 (D) have a majority of the district's equalized
982	982	5 assessed valuation located in one or more counties in
983	983	6 each of which the voters have approved a referendum
984	984	7 under this Section prior to the effective date of this
985	985	8 amendatory Act of 1997. For purposes of this Section,
986	986	9 in determining whether a majority of the equalized
987	987	10 assessed valuation of the taxing district is located
988	988	11 in one or more counties in which the voters have
989	989	12 approved a referendum under this Section, the
990	990	13 equalized assessed valuation of the taxing district in
991	991	14 any affected county shall be included with the
992	992	15 equalized assessed value of the taxing district in
993	993	16 counties in which the voters have approved the
994	994	17 referendum.
995	995	18 (3) With respect to taxing districts that do not have
996	996	19 all of their equalized assessed valuation located in a
997	997	20 single county and to which paragraph (2) of subsection (e)
998	998	21 is not applicable, if each county other than an affected
999	999	22 county in which any of the equalized assessed valuation of
1000	1000	23 the taxing district is located has held a referendum under
1001	1001	24 this Section at any election, except a consolidated
1002	1002	25 primary election, held in any year and if a majority of the
1003	1003	26 equalized assessed valuation of the taxing district is
1004	1004
1005	1005
1006	1006
1007	1007
1008	1008
1009	1009	HB0993 - 27 - LRB103 00141 HLH 45145 b
1010	1010
1011	1011
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1013	1013	HB0993 - 28 - LRB103 00141 HLH 45145 b
1014	1014	1 located in one or more counties that have each approved a
1015	1015	2 referendum under this Section, then this Law shall become
1016	1016	3 applicable to the taxing district on January 1 of the year
1017	1017	4 following the year in which the last referendum in a
1018	1018	5 county in which the taxing district has any equalized
1019	1019	6 assessed valuation is held. For the purposes of this Law,
1020	1020	7 the last referendum shall be deemed to be the referendum
1021	1021	8 making this Law applicable to the taxing district. For
1022	1022	9 purposes of this Section, in determining whether a
1023	1023	10 majority of the equalized assessed valuation of the taxing
1024	1024	11 district is located in one or more counties that have
1025	1025	12 approved a referendum under this Section, the equalized
1026	1026	13 assessed valuation of the taxing district in any affected
1027	1027	14 county shall be included with the equalized assessed value
1028	1028	15 of the taxing district in counties that have approved the
1029	1029	16 referendum.
1030	1030	17 (f) Immediately after a referendum is held under this
1031	1031	18 Section, the county clerk of the county holding the referendum
1032	1032	19 shall give notice of the referendum having been held and its
1033	1033	20 results to all taxing districts that have all or a portion of
1034	1034	21 their equalized assessed valuation located in the county, the
1035	1035	22 county clerk of any other county in which any of the equalized
1036	1036	23 assessed valuation of any taxing district is located, and the
1037	1037	24 Department of Revenue. After the last referendum affecting a
1038	1038	25 multi-county taxing district is held, the Department of
1039	1039	26 Revenue shall determine whether the taxing district is subject
1040	1040
1041	1041
1042	1042
1043	1043
1044	1044
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1046	1046
1047	1047
1048	1048	HB0993- 29 -LRB103 00141 HLH 45145 b HB0993 - 29 - LRB103 00141 HLH 45145 b
1049	1049	HB0993 - 29 - LRB103 00141 HLH 45145 b
1050	1050	1 to this Law and, if so, shall notify the taxing district and
1051	1051	2 the county clerks of all of the counties in which a portion of
1052	1052	3 the equalized assessed valuation of the taxing district is
1053	1053	4 located that, beginning the following January 1, the taxing
1054	1054	5 district is subject to this Law. For each taxing district
1055	1055	6 subject to paragraph (2) of subsection (e) of this Section,
1056	1056	7 the Department of Revenue shall notify the taxing district and
1057	1057	8 the county clerks of all of the counties in which a portion of
1058	1058	9 the equalized assessed valuation of the taxing district is
1059	1059	10 located that, beginning January 1, 1997, the taxing district
1060	1060	11 is subject to this Law.
1061	1061	12 (g) Referenda held under this Section shall be conducted
1062	1062	13 in accordance with the Election Code.
1063	1063	14 (h) Notwithstanding any other provision of law, no
1064	1064	15 referenda may be held under this Section on or after January 1,
1065	1065	16 2023 and prior to January 1, 2025.
1066	1066	17 (Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
1067	1067	18 (35 ILCS 200/18-214)
1068	1068	19 Sec. 18-214. Referenda on removal of the applicability of
1069	1069	20 the Property Tax Extension Limitation Law to non-home rule
1070	1070	21 taxing districts.
1071	1071	22 (a) The provisions of this Section do not apply to a taxing
1072	1072	23 district that is subject to this Law because a majority of its
1073	1073	24 1990 equalized assessed value is in a county or counties
1074	1074	25 contiguous to a county of 3,000,000 or more inhabitants, or
1075	1075
1076	1076
1077	1077
1078	1078
1079	1079
1080	1080	HB0993 - 29 - LRB103 00141 HLH 45145 b
1081	1081
1082	1082
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1084	1084	HB0993 - 30 - LRB103 00141 HLH 45145 b
1085	1085	1 because a majority of its 1994 equalized assessed value is in
1086	1086	2 an affected county and the taxing district was not subject to
1087	1087	3 this Law before the 1995 levy year.
1088	1088	4 (b) For purposes of this Section only:
1089	1089	5 "Taxing district" means any non-home rule taxing district
1090	1090	6 that became subject to this Law under Section 18-213 of this
1091	1091	7 Law.
1092	1092	8 "Equalized assessed valuation" means the equalized
1093	1093	9 assessed valuation for a taxing district for the immediately
1094	1094	10 preceding levy year.
1095	1095	11 (c) The county board of a county that became subject to
1096	1096	12 this Law by a referendum approved by the voters of the county
1097	1097	13 under Section 18-213 may, by ordinance or resolution, in the
1098	1098	14 manner set forth in this Section, submit to the voters of the
1099	1099	15 county the question of whether this Law applies to all
1100	1100	16 non-home rule taxing districts that have all or a portion of
1101	1101	17 their equalized assessed valuation situated in the county in
1102	1102	18 the manner set forth in this Section.
1103	1103	19 (d) The ordinance or resolution shall request the
1104	1104	20 submission of the proposition at any election, except a
1105	1105	21 consolidated primary election, for the purpose of voting for
1106	1106	22 or against the continued application of the Property Tax
1107	1107	23 Extension Limitation Law to all non-home rule taxing districts
1108	1108	24 that have all or a portion of their equalized assessed
1109	1109	25 valuation situated in the county.
1110	1110	26 The question shall be placed on a separate ballot and
1111	1111
1112	1112
1113	1113
1114	1114
1115	1115
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1117	1117
1118	1118
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1120	1120	HB0993 - 31 - LRB103 00141 HLH 45145 b
1121	1121	1 shall be in substantially the following form:
1122	1122	2 Shall the Property Tax Extension Limitation Law (35
1123	1123	3 ILCS 200/18-185 through 35 ILCS 200/18-245), which limits
1124	1124	4 annual property tax extension increases, apply to non-home
1125	1125	5 rule taxing districts with all or a portion of their
1126	1126	6 equalized assessed valuation located in (name of county)?
1127	1127	7 Votes on the question shall be recorded as "yes" or "no".
1128	1128	8 (e) The county clerk shall order the proposition submitted
1129	1129	9 to the electors of the county at the election specified in the
1130	1130	10 ordinance or resolution. If part of the county is under the
1131	1131	11 jurisdiction of a board or boards of election commissioners,
1132	1132	12 the county clerk shall submit a certified copy of the
1133	1133	13 ordinance or resolution to each board of election
1134	1134	14 commissioners, which shall order the proposition submitted to
1135	1135	15 the electors of the taxing district within its jurisdiction at
1136	1136	16 the election specified in the ordinance or resolution.
1137	1137	17 (f) With respect to taxing districts having all of their
1138	1138	18 equalized assessed valuation located in one county, if a
1139	1139	19 majority of the votes cast on the proposition are against the
1140	1140	20 proposition, then this Law shall not apply to the taxing
1141	1141	21 district beginning on January 1 of the year following the date
1142	1142	22 of the referendum.
1143	1143	23 (g) With respect to taxing districts that do not have all
1144	1144	24 of their equalized assessed valuation located in a single
1145	1145	25 county, if both of the following conditions are met, then this
1146	1146	26 Law shall no longer apply to the taxing district beginning on
1147	1147
1148	1148
1149	1149
1150	1150
1151	1151
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1153	1153
1154	1154
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1156	1156	HB0993 - 32 - LRB103 00141 HLH 45145 b
1157	1157	1 January 1 of the year following the date of the referendum.
1158	1158	2 (1) Each county in which the district has any
1159	1159	3 equalized assessed valuation must either, (i) have held a
1160	1160	4 referendum under this Section, (ii) be an affected county,
1161	1161	5 or (iii) have held a referendum under Section 18-213 at
1162	1162	6 which the voters rejected the proposition at the most
1163	1163	7 recent election at which the question was on the ballot in
1164	1164	8 the county.
1165	1165	9 (2) The majority of the equalized assessed valuation
1166	1166	10 of the taxing district, other than any equalized assessed
1167	1167	11 valuation in an affected county, is in one or more
1168	1168	12 counties in which the voters rejected the proposition. For
1169	1169	13 purposes of this Section, in determining whether a
1170	1170	14 majority of the equalized assessed valuation of the taxing
1171	1171	15 district is located in one or more counties in which the
1172	1172	16 voters have rejected the proposition under this Section,
1173	1173	17 the equalized assessed valuation of any taxing district in
1174	1174	18 a county which has held a referendum under Section 18-213
1175	1175	19 at which the voters rejected that proposition, at the most
1176	1176	20 recent election at which the question was on the ballot in
1177	1177	21 the county, will be included with the equalized assessed
1178	1178	22 value of the taxing district in counties in which the
1179	1179	23 voters have rejected the referendum held under this
1180	1180	24 Section.
1181	1181	25 (h) Immediately after a referendum is held under this
1182	1182	26 Section, the county clerk of the county holding the referendum
1183	1183
1184	1184
1185	1185
1186	1186
1187	1187
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1189	1189
1190	1190
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1193	1193	1 shall give notice of the referendum having been held and its
1194	1194	2 results to all taxing districts that have all or a portion of
1195	1195	3 their equalized assessed valuation located in the county, the
1196	1196	4 county clerk of any other county in which any of the equalized
1197	1197	5 assessed valuation of any such taxing district is located, and
1198	1198	6 the Department of Revenue. After the last referendum affecting
1199	1199	7 a multi-county taxing district is held, the Department of
1200	1200	8 Revenue shall determine whether the taxing district is no
1201	1201	9 longer subject to this Law and, if the taxing district is no
1202	1202	10 longer subject to this Law, the Department of Revenue shall
1203	1203	11 notify the taxing district and the county clerks of all of the
1204	1204	12 counties in which a portion of the equalized assessed
1205	1205	13 valuation of the taxing district is located that, beginning on
1206	1206	14 January 1 of the year following the date of the last
1207	1207	15 referendum, the taxing district is no longer subject to this
1208	1208	16 Law.
1209	1209	17 (i) Notwithstanding any other provision of law, no
1210	1210	18 referenda may be held under this Section on or after January 1,
1211	1211	19 2023 and prior to January 1, 2025.
1212	1212	20 (Source: P.A. 89-718, eff. 3-7-97.)
1213	1213	21 (35 ILCS 200/18-242 new)
1214	1214	22 Sec. 18-242. Home rule. This Division 5 is a limitation,
1215	1215	23 under subsection (g) of Section 6 of Article VII of the
1216	1216	24 Illinois Constitution, on the power of home rule units to tax.
1217	1217	25 Section 99. Effective date. This Act takes effect upon
1218	1218
1219	1219
1220	1220
1221	1221
1222	1222
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1224	1224
1225	1225
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1227	1227	HB0993 - 34 - LRB103 00141 HLH 45145 b
1228	1228	1 becoming law.
1229	1229
1230	1230
1231	1231
1232	1232
1233	1233
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