Illinois 2023-2024 Regular Session

Illinois House Bill HB2275 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 HB2275 Introduced , by Rep. Mary E. Flowers 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 levy years 2024 through 2034, the term "taxing district" means all taxing districts in the State, including home rule units. Provides that, for levy years 2024 through 2034, the extension limitation is 0% or the rate of increase approved by the voters. Limits home rule powers. Effective immediately. LRB103 25187 HLH 51526 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2275 Introduced , by Rep. Mary E. Flowers 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 levy years 2024 through 2034, the term "taxing district" means all taxing districts in the State, including home rule units. Provides that, for levy years 2024 through 2034, the extension limitation is 0% or the rate of increase approved by the voters. Limits home rule powers. Effective immediately. LRB103 25187 HLH 51526 b LRB103 25187 HLH 51526 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2275 Introduced , by Rep. Mary E. Flowers 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 levy years 2024 through 2034, the term "taxing district" means all taxing districts in the State, including home rule units. Provides that, for levy years 2024 through 2034, the extension limitation is 0% or the rate of increase approved by the voters. Limits home rule powers. Effective immediately.
10	10	LRB103 25187 HLH 51526 b LRB103 25187 HLH 51526 b
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12	12	A BILL FOR
13	13	HB2275LRB103 25187 HLH 51526 b HB2275 LRB103 25187 HLH 51526 b
14	14	HB2275 LRB103 25187 HLH 51526 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" means, for levy years other than
29	29	15 levy years 2024 through 2034, (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 2024 through 2034, "extension limitation" means the
34	34	20 greater of 0% or the rate of increase approved by the voters
35	35	21 under Section 18-205.
36	36	22 "Affected county" means a county of 3,000,000 or more
37	37	23 inhabitants or a county contiguous to a county of 3,000,000 or
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41	41	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB2275 Introduced , by Rep. Mary E. Flowers 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 levy years 2024 through 2034, the term "taxing district" means all taxing districts in the State, including home rule units. Provides that, for levy years 2024 through 2034, the extension limitation is 0% or the rate of increase approved by the voters. Limits home rule powers. Effective immediately.
49	49	LRB103 25187 HLH 51526 b LRB103 25187 HLH 51526 b
50	50	LRB103 25187 HLH 51526 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 more inhabitants.
81	81	2 "Taxing district" has the same meaning provided in Section
82	82	3 1-150, except as otherwise provided in this Section. For the
83	83	4 1991 through 1994 levy years only, "taxing district" includes
84	84	5 only each non-home rule taxing district having the majority of
85	85	6 its 1990 equalized assessed value within any county or
86	86	7 counties contiguous to a county with 3,000,000 or more
87	87	8 inhabitants. Beginning with the 1995 levy year, "taxing
88	88	9 district" includes only each non-home rule taxing district
89	89	10 subject to this Law before the 1995 levy year and each non-home
90	90	11 rule taxing district not subject to this Law before the 1995
91	91	12 levy year having the majority of its 1994 equalized assessed
92	92	13 value in an affected county or counties. Beginning with the
93	93	14 levy year in which this Law becomes applicable to a taxing
94	94	15 district as provided in Section 18-213, "taxing district" also
95	95	16 includes those taxing districts made subject to this Law as
96	96	17 provided in Section 18-213. For levy years 2024 through 2034,
97	97	18 "taxing district" has the same meaning provided in Section
98	98	19 1-150 and includes home rule units.
99	99	20 "Aggregate extension" for taxing districts to which this
100	100	21 Law applied before the 1995 levy year means the annual
101	101	22 corporate extension for the taxing district and those special
102	102	23 purpose extensions that are made annually for the taxing
103	103	24 district, excluding special purpose extensions: (a) made for
104	104	25 the taxing district to pay interest or principal on general
105	105	26 obligation bonds that were approved by referendum; (b) made
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116	116	1 for any taxing district to pay interest or principal on
117	117	2 general obligation bonds issued before October 1, 1991; (c)
118	118	3 made for any taxing district to pay interest or principal on
119	119	4 bonds issued to refund or continue to refund those bonds
120	120	5 issued before October 1, 1991; (d) made for any taxing
121	121	6 district to pay interest or principal on bonds issued to
122	122	7 refund or continue to refund bonds issued after October 1,
123	123	8 1991 that were approved by referendum; (e) made for any taxing
124	124	9 district to pay interest or principal on revenue bonds issued
125	125	10 before October 1, 1991 for payment of which a property tax levy
126	126	11 or the full faith and credit of the unit of local government is
127	127	12 pledged; however, a tax for the payment of interest or
128	128	13 principal on those bonds shall be made only after the
129	129	14 governing body of the unit of local government finds that all
130	130	15 other sources for payment are insufficient to make those
131	131	16 payments; (f) made for payments under a building commission
132	132	17 lease when the lease payments are for the retirement of bonds
133	133	18 issued by the commission before October 1, 1991, to pay for the
134	134	19 building project; (g) made for payments due under installment
135	135	20 contracts entered into before October 1, 1991; (h) made for
136	136	21 payments of principal and interest on bonds issued under the
137	137	22 Metropolitan Water Reclamation District Act to finance
138	138	23 construction projects initiated before October 1, 1991; (i)
139	139	24 made for payments of principal and interest on limited bonds,
140	140	25 as defined in Section 3 of the Local Government Debt Reform
141	141	26 Act, in an amount not to exceed the debt service extension base
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152	152	1 less the amount in items (b), (c), (e), and (h) of this
153	153	2 definition for non-referendum obligations, except obligations
154	154	3 initially issued pursuant to referendum; (j) made for payments
155	155	4 of principal and interest on bonds issued under Section 15 of
156	156	5 the Local Government Debt Reform Act; (k) made by a school
157	157	6 district that participates in the Special Education District
158	158	7 of Lake County, created by special education joint agreement
159	159	8 under Section 10-22.31 of the School Code, for payment of the
160	160	9 school district's share of the amounts required to be
161	161	10 contributed by the Special Education District of Lake County
162	162	11 to the Illinois Municipal Retirement Fund under Article 7 of
163	163	12 the Illinois Pension Code; the amount of any extension under
164	164	13 this item (k) shall be certified by the school district to the
165	165	14 county clerk; (l) made to fund expenses of providing joint
166	166	15 recreational programs for persons with disabilities under
167	167	16 Section 5-8 of the Park District Code or Section 11-95-14 of
168	168	17 the Illinois Municipal Code; (m) made for temporary relocation
169	169	18 loan repayment purposes pursuant to Sections 2-3.77 and
170	170	19 17-2.2d of the School Code; (n) made for payment of principal
171	171	20 and interest on any bonds issued under the authority of
172	172	21 Section 17-2.2d of the School Code; (o) made for contributions
173	173	22 to a firefighter's pension fund created under Article 4 of the
174	174	23 Illinois Pension Code, to the extent of the amount certified
175	175	24 under item (5) of Section 4-134 of the Illinois Pension Code;
176	176	25 and (p) made for road purposes in the first year after a
177	177	26 township assumes the rights, powers, duties, assets, property,
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188	188	1 liabilities, obligations, and responsibilities of a road
189	189	2 district abolished under the provisions of Section 6-133 of
190	190	3 the Illinois Highway Code.
191	191	4 "Aggregate extension" for the taxing districts to which
192	192	5 this Law did not apply before the 1995 levy year (except taxing
193	193	6 districts subject to this Law in accordance with Section
194	194	7 18-213) means the annual corporate extension for the taxing
195	195	8 district and those special purpose extensions that are made
196	196	9 annually for the taxing district, excluding special purpose
197	197	10 extensions: (a) made for the taxing district to pay interest
198	198	11 or principal on general obligation bonds that were approved by
199	199	12 referendum; (b) made for any taxing district to pay interest
200	200	13 or principal on general obligation bonds issued before March
201	201	14 1, 1995; (c) made for any taxing district to pay interest or
202	202	15 principal on bonds issued to refund or continue to refund
203	203	16 those bonds issued before March 1, 1995; (d) made for any
204	204	17 taxing district to pay interest or principal on bonds issued
205	205	18 to refund or continue to refund bonds issued after March 1,
206	206	19 1995 that were approved by referendum; (e) made for any taxing
207	207	20 district to pay interest or principal on revenue bonds issued
208	208	21 before March 1, 1995 for payment of which a property tax levy
209	209	22 or the full faith and credit of the unit of local government is
210	210	23 pledged; however, a tax for the payment of interest or
211	211	24 principal on those bonds shall be made only after the
212	212	25 governing body of the unit of local government finds that all
213	213	26 other sources for payment are insufficient to make those
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224	224	1 payments; (f) made for payments under a building commission
225	225	2 lease when the lease payments are for the retirement of bonds
226	226	3 issued by the commission before March 1, 1995 to pay for the
227	227	4 building project; (g) made for payments due under installment
228	228	5 contracts entered into before March 1, 1995; (h) made for
229	229	6 payments of principal and interest on bonds issued under the
230	230	7 Metropolitan Water Reclamation District Act to finance
231	231	8 construction projects initiated before October 1, 1991; (h-4)
232	232	9 made for stormwater management purposes by the Metropolitan
233	233	10 Water Reclamation District of Greater Chicago under Section 12
234	234	11 of the Metropolitan Water Reclamation District Act; (h-8) made
235	235	12 for payments of principal and interest on bonds issued under
236	236	13 Section 9.6a of the Metropolitan Water Reclamation District
237	237	14 Act to make contributions to the pension fund established
238	238	15 under Article 13 of the Illinois Pension Code; (i) made for
239	239	16 payments of principal and interest on limited bonds, as
240	240	17 defined in Section 3 of the Local Government Debt Reform Act,
241	241	18 in an amount not to exceed the debt service extension base less
242	242	19 the amount in items (b), (c), and (e) of this definition for
243	243	20 non-referendum obligations, except obligations initially
244	244	21 issued pursuant to referendum and bonds described in
245	245	22 subsections (h) and (h-8) of this definition; (j) made for
246	246	23 payments of principal and interest on bonds issued under
247	247	24 Section 15 of the Local Government Debt Reform Act; (k) made
248	248	25 for payments of principal and interest on bonds authorized by
249	249	26 Public Act 88-503 and issued under Section 20a of the Chicago
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260	260	1 Park District Act for aquarium or museum projects and bonds
261	261	2 issued under Section 20a of the Chicago Park District Act for
262	262	3 the purpose of making contributions to the pension fund
263	263	4 established under Article 12 of the Illinois Pension Code; (l)
264	264	5 made for payments of principal and interest on bonds
265	265	6 authorized by Public Act 87-1191 or 93-601 and (i) issued
266	266	7 pursuant to Section 21.2 of the Cook County Forest Preserve
267	267	8 District Act, (ii) issued under Section 42 of the Cook County
268	268	9 Forest Preserve District Act for zoological park projects, or
269	269	10 (iii) issued under Section 44.1 of the Cook County Forest
270	270	11 Preserve District Act for botanical gardens projects; (m) made
271	271	12 pursuant to Section 34-53.5 of the School Code, whether levied
272	272	13 annually or not; (n) made to fund expenses of providing joint
273	273	14 recreational programs for persons with disabilities under
274	274	15 Section 5-8 of the Park District Code or Section 11-95-14 of
275	275	16 the Illinois Municipal Code; (o) made by the Chicago Park
276	276	17 District for recreational programs for persons with
277	277	18 disabilities under subsection (c) of Section 7.06 of the
278	278	19 Chicago Park District Act; (p) made for contributions to a
279	279	20 firefighter's pension fund created under Article 4 of the
280	280	21 Illinois Pension Code, to the extent of the amount certified
281	281	22 under item (5) of Section 4-134 of the Illinois Pension Code;
282	282	23 (q) made by Ford Heights School District 169 under Section
283	283	24 17-9.02 of the School Code; and (r) made for the purpose of
284	284	25 making employer contributions to the Public School Teachers'
285	285	26 Pension and Retirement Fund of Chicago under Section 34-53 of
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296	296	1 the School Code.
297	297	2 "Aggregate extension" for all taxing districts to which
298	298	3 this Law applies in accordance with Section 18-213, except for
299	299	4 those taxing districts subject to paragraph (2) of subsection
300	300	5 (e) of Section 18-213, means the annual corporate extension
301	301	6 for the taxing district and those special purpose extensions
302	302	7 that are made annually for the taxing district, excluding
303	303	8 special purpose extensions: (a) made for the taxing district
304	304	9 to pay interest or principal on general obligation bonds that
305	305	10 were approved by referendum; (b) made for any taxing district
306	306	11 to pay interest or principal on general obligation bonds
307	307	12 issued before the date on which the referendum making this Law
308	308	13 applicable to the taxing district is held; (c) made for any
309	309	14 taxing district to pay interest or principal on bonds issued
310	310	15 to refund or continue to refund those bonds issued before the
311	311	16 date on which the referendum making this Law applicable to the
312	312	17 taxing district is held; (d) made for any taxing district to
313	313	18 pay interest or principal on bonds issued to refund or
314	314	19 continue to refund bonds issued after the date on which the
315	315	20 referendum making this Law applicable to the taxing district
316	316	21 is held if the bonds were approved by referendum after the date
317	317	22 on which the referendum making this Law applicable to the
318	318	23 taxing district is held; (e) made for any taxing district to
319	319	24 pay interest or principal on revenue bonds issued before the
320	320	25 date on which the referendum making this Law applicable to the
321	321	26 taxing district is held for payment of which a property tax
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332	332	1 levy or the full faith and credit of the unit of local
333	333	2 government is pledged; however, a tax for the payment of
334	334	3 interest or principal on those bonds shall be made only after
335	335	4 the governing body of the unit of local government finds that
336	336	5 all other sources for payment are insufficient to make those
337	337	6 payments; (f) made for payments under a building commission
338	338	7 lease when the lease payments are for the retirement of bonds
339	339	8 issued by the commission before the date on which the
340	340	9 referendum making this Law applicable to the taxing district
341	341	10 is held to pay for the building project; (g) made for payments
342	342	11 due under installment contracts entered into before the date
343	343	12 on which the referendum making this Law applicable to the
344	344	13 taxing district is held; (h) made for payments of principal
345	345	14 and interest on limited bonds, as defined in Section 3 of the
346	346	15 Local Government Debt Reform Act, in an amount not to exceed
347	347	16 the debt service extension base less the amount in items (b),
348	348	17 (c), and (e) of this definition for non-referendum
349	349	18 obligations, except obligations initially issued pursuant to
350	350	19 referendum; (i) made for payments of principal and interest on
351	351	20 bonds issued under Section 15 of the Local Government Debt
352	352	21 Reform Act; (j) made for a qualified airport authority to pay
353	353	22 interest or principal on general obligation bonds issued for
354	354	23 the purpose of paying obligations due under, or financing
355	355	24 airport facilities required to be acquired, constructed,
356	356	25 installed or equipped pursuant to, contracts entered into
357	357	26 before March 1, 1996 (but not including any amendments to such
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368	368	1 a contract taking effect on or after that date); (k) made to
369	369	2 fund expenses of providing joint recreational programs for
370	370	3 persons with disabilities under Section 5-8 of the Park
371	371	4 District Code or Section 11-95-14 of the Illinois Municipal
372	372	5 Code; (l) made for contributions to a firefighter's pension
373	373	6 fund created under Article 4 of the Illinois Pension Code, to
374	374	7 the extent of the amount certified under item (5) of Section
375	375	8 4-134 of the Illinois Pension Code; and (m) made for the taxing
376	376	9 district to pay interest or principal on general obligation
377	377	10 bonds issued pursuant to Section 19-3.10 of the School Code.
378	378	11 "Aggregate extension" for all taxing districts to which
379	379	12 this Law applies in accordance with paragraph (2) of
380	380	13 subsection (e) of Section 18-213 means the annual corporate
381	381	14 extension for the taxing district and those special purpose
382	382	15 extensions that are made annually for the taxing district,
383	383	16 excluding special purpose extensions: (a) made for the taxing
384	384	17 district to pay interest or principal on general obligation
385	385	18 bonds that were approved by referendum; (b) made for any
386	386	19 taxing district to pay interest or principal on general
387	387	20 obligation bonds issued before March 7, 1997 (the effective
388	388	21 date of Public Act 89-718); (c) made for any taxing district to
389	389	22 pay interest or principal on bonds issued to refund or
390	390	23 continue to refund those bonds issued before March 7, 1997
391	391	24 (the effective date of Public Act 89-718); (d) made for any
392	392	25 taxing district to pay interest or principal on bonds issued
393	393	26 to refund or continue to refund bonds issued after March 7,
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404	404	1 1997 (the effective date of Public Act 89-718) if the bonds
405	405	2 were approved by referendum after March 7, 1997 (the effective
406	406	3 date of Public Act 89-718); (e) made for any taxing district to
407	407	4 pay interest or principal on revenue bonds issued before March
408	408	5 7, 1997 (the effective date of Public Act 89-718) for payment
409	409	6 of which a property tax levy or the full faith and credit of
410	410	7 the unit of local government is pledged; however, a tax for the
411	411	8 payment of interest or principal on those bonds shall be made
412	412	9 only after the governing body of the unit of local government
413	413	10 finds that all other sources for payment are insufficient to
414	414	11 make those payments; (f) made for payments under a building
415	415	12 commission lease when the lease payments are for the
416	416	13 retirement of bonds issued by the commission before March 7,
417	417	14 1997 (the effective date of Public Act 89-718) to pay for the
418	418	15 building project; (g) made for payments due under installment
419	419	16 contracts entered into before March 7, 1997 (the effective
420	420	17 date of Public Act 89-718); (h) made for payments of principal
421	421	18 and interest on limited bonds, as defined in Section 3 of the
422	422	19 Local Government Debt Reform Act, in an amount not to exceed
423	423	20 the debt service extension base less the amount in items (b),
424	424	21 (c), and (e) of this definition for non-referendum
425	425	22 obligations, except obligations initially issued pursuant to
426	426	23 referendum; (i) made for payments of principal and interest on
427	427	24 bonds issued under Section 15 of the Local Government Debt
428	428	25 Reform Act; (j) made for a qualified airport authority to pay
429	429	26 interest or principal on general obligation bonds issued for
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440	440	1 the purpose of paying obligations due under, or financing
441	441	2 airport facilities required to be acquired, constructed,
442	442	3 installed or equipped pursuant to, contracts entered into
443	443	4 before March 1, 1996 (but not including any amendments to such
444	444	5 a contract taking effect on or after that date); (k) made to
445	445	6 fund expenses of providing joint recreational programs for
446	446	7 persons with disabilities under Section 5-8 of the Park
447	447	8 District Code or Section 11-95-14 of the Illinois Municipal
448	448	9 Code; and (l) made for contributions to a firefighter's
449	449	10 pension fund created under Article 4 of the Illinois Pension
450	450	11 Code, to the extent of the amount certified under item (5) of
451	451	12 Section 4-134 of the Illinois Pension Code.
452	452	13 "Aggregate extension" means, for taxing districts that
453	453	14 became subject to this Law as a result of this amendatory Act
454	454	15 of the 103rd General Assembly, the annual corporate extension
455	455	16 for the taxing district and those special purpose extensions
456	456	17 that are made annually for the taxing district, excluding
457	457	18 special purpose extensions made for debt service or for
458	458	19 contributions to a pension fund.
459	459	20 "Debt service extension base" means an amount equal to
460	460	21 that portion of the extension for a taxing district for the
461	461	22 1994 levy year, or for those taxing districts subject to this
462	462	23 Law in accordance with Section 18-213, except for those
463	463	24 subject to paragraph (2) of subsection (e) of Section 18-213,
464	464	25 for the levy year in which the referendum making this Law
465	465	26 applicable to the taxing district is held, or for those taxing
466	466
467	467
468	468
469	469
470	470
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472	472
473	473
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475	475	HB2275 - 13 - LRB103 25187 HLH 51526 b
476	476	1 districts subject to this Law in accordance with paragraph (2)
477	477	2 of subsection (e) of Section 18-213 for the 1996 levy year,
478	478	3 constituting an extension for payment of principal and
479	479	4 interest on bonds issued by the taxing district without
480	480	5 referendum, but not including excluded non-referendum bonds.
481	481	6 For park districts (i) that were first subject to this Law in
482	482	7 1991 or 1995 and (ii) whose extension for the 1994 levy year
483	483	8 for the payment of principal and interest on bonds issued by
484	484	9 the park district without referendum (but not including
485	485	10 excluded non-referendum bonds) was less than 51% of the amount
486	486	11 for the 1991 levy year constituting an extension for payment
487	487	12 of principal and interest on bonds issued by the park district
488	488	13 without referendum (but not including excluded non-referendum
489	489	14 bonds), "debt service extension base" means an amount equal to
490	490	15 that portion of the extension for the 1991 levy year
491	491	16 constituting an extension for payment of principal and
492	492	17 interest on bonds issued by the park district without
493	493	18 referendum (but not including excluded non-referendum bonds).
494	494	19 A debt service extension base established or increased at any
495	495	20 time pursuant to any provision of this Law, except Section
496	496	21 18-212, shall be increased each year commencing with the later
497	497	22 of (i) the 2009 levy year or (ii) the first levy year in which
498	498	23 this Law becomes applicable to the taxing district, by the
499	499	24 lesser of 5% or the percentage increase in the Consumer Price
500	500	25 Index during the 12-month calendar year preceding the levy
501	501	26 year. The debt service extension base may be established or
502	502
503	503
504	504
505	505
506	506
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508	508
509	509
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511	511	HB2275 - 14 - LRB103 25187 HLH 51526 b
512	512	1 increased as provided under Section 18-212. "Excluded
513	513	2 non-referendum bonds" means (i) bonds authorized by Public Act
514	514	3 88-503 and issued under Section 20a of the Chicago Park
515	515	4 District Act for aquarium and museum projects; (ii) bonds
516	516	5 issued under Section 15 of the Local Government Debt Reform
517	517	6 Act; or (iii) refunding obligations issued to refund or to
518	518	7 continue to refund obligations initially issued pursuant to
519	519	8 referendum.
520	520	9 "Special purpose extensions" include, but are not limited
521	521	10 to, extensions for levies made on an annual basis for
522	522	11 unemployment and workers' compensation, self-insurance,
523	523	12 contributions to pension plans, and extensions made pursuant
524	524	13 to Section 6-601 of the Illinois Highway Code for a road
525	525	14 district's permanent road fund whether levied annually or not.
526	526	15 The extension for a special service area is not included in the
527	527	16 aggregate extension.
528	528	17 "Aggregate extension base" means the taxing district's
529	529	18 last preceding aggregate extension as adjusted under Sections
530	530	19 18-135, 18-215, 18-230, 18-206, and 18-233. Beginning with
531	531	20 levy year 2022, for taxing districts that are specified in
532	532	21 Section 18-190.7, the taxing district's aggregate extension
533	533	22 base shall be calculated as provided in Section 18-190.7. An
534	534	23 adjustment under Section 18-135 shall be made for the 2007
535	535	24 levy year and all subsequent levy years whenever one or more
536	536	25 counties within which a taxing district is located (i) used
537	537	26 estimated valuations or rates when extending taxes in the
538	538
539	539
540	540
541	541
542	542
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544	544
545	545
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547	547	HB2275 - 15 - LRB103 25187 HLH 51526 b
548	548	1 taxing district for the last preceding levy year that resulted
549	549	2 in the over or under extension of taxes, or (ii) increased or
550	550	3 decreased the tax extension for the last preceding levy year
551	551	4 as required by Section 18-135(c). Whenever an adjustment is
552	552	5 required under Section 18-135, the aggregate extension base of
553	553	6 the taxing district shall be equal to the amount that the
554	554	7 aggregate extension of the taxing district would have been for
555	555	8 the last preceding levy year if either or both (i) actual,
556	556	9 rather than estimated, valuations or rates had been used to
557	557	10 calculate the extension of taxes for the last levy year, or
558	558	11 (ii) the tax extension for the last preceding levy year had not
559	559	12 been adjusted as required by subsection (c) of Section 18-135.
560	560	13 Notwithstanding any other provision of law, for levy year
561	561	14 2012, the aggregate extension base for West Northfield School
562	562	15 District No. 31 in Cook County shall be $12,654,592.
563	563	16 Notwithstanding any other provision of law, for levy year
564	564	17 2022, the aggregate extension base of a home equity assurance
565	565	18 program that levied at least $1,000,000 in property taxes in
566	566	19 levy year 2019 or 2020 under the Home Equity Assurance Act
567	567	20 shall be the amount that the program's aggregate extension
568	568	21 base for levy year 2021 would have been if the program had
569	569	22 levied a property tax for levy year 2021.
570	570	23 "Levy year" has the same meaning as "year" under Section
571	571	24 1-155.
572	572	25 "New property" means (i) the assessed value, after final
573	573	26 board of review or board of appeals action, of new
574	574
575	575
576	576
577	577
578	578
579	579	HB2275 - 15 - LRB103 25187 HLH 51526 b
580	580
581	581
582	582	HB2275- 16 -LRB103 25187 HLH 51526 b HB2275 - 16 - LRB103 25187 HLH 51526 b
583	583	HB2275 - 16 - LRB103 25187 HLH 51526 b
584	584	1 improvements or additions to existing improvements on any
585	585	2 parcel of real property that increase the assessed value of
586	586	3 that real property during the levy year multiplied by the
587	587	4 equalization factor issued by the Department under Section
588	588	5 17-30, (ii) the assessed value, after final board of review or
589	589	6 board of appeals action, of real property not exempt from real
590	590	7 estate taxation, which real property was exempt from real
591	591	8 estate taxation for any portion of the immediately preceding
592	592	9 levy year, multiplied by the equalization factor issued by the
593	593	10 Department under Section 17-30, including the assessed value,
594	594	11 upon final stabilization of occupancy after new construction
595	595	12 is complete, of any real property located within the
596	596	13 boundaries of an otherwise or previously exempt military
597	597	14 reservation that is intended for residential use and owned by
598	598	15 or leased to a private corporation or other entity, (iii) in
599	599	16 counties that classify in accordance with Section 4 of Article
600	600	17 IX of the Illinois Constitution, an incentive property's
601	601	18 additional assessed value resulting from a scheduled increase
602	602	19 in the level of assessment as applied to the first year final
603	603	20 board of review market value, and (iv) any increase in
604	604	21 assessed value due to oil or gas production from an oil or gas
605	605	22 well required to be permitted under the Hydraulic Fracturing
606	606	23 Regulatory Act that was not produced in or accounted for
607	607	24 during the previous levy year. In addition, the county clerk
608	608	25 in a county containing a population of 3,000,000 or more shall
609	609	26 include in the 1997 recovered tax increment value for any
610	610
611	611
612	612
613	613
614	614
615	615	HB2275 - 16 - LRB103 25187 HLH 51526 b
616	616
617	617
618	618	HB2275- 17 -LRB103 25187 HLH 51526 b HB2275 - 17 - LRB103 25187 HLH 51526 b
619	619	HB2275 - 17 - LRB103 25187 HLH 51526 b
620	620	1 school district, any recovered tax increment value that was
621	621	2 applicable to the 1995 tax year calculations.
622	622	3 "Qualified airport authority" means an airport authority
623	623	4 organized under the Airport Authorities Act and located in a
624	624	5 county bordering on the State of Wisconsin and having a
625	625	6 population in excess of 200,000 and not greater than 500,000.
626	626	7 "Recovered tax increment value" means, except as otherwise
627	627	8 provided in this paragraph, the amount of the current year's
628	628	9 equalized assessed value, in the first year after a
629	629	10 municipality terminates the designation of an area as a
630	630	11 redevelopment project area previously established under the
631	631	12 Tax Increment Allocation Redevelopment Act in the Illinois
632	632	13 Municipal Code, previously established under the Industrial
633	633	14 Jobs Recovery Law in the Illinois Municipal Code, previously
634	634	15 established under the Economic Development Project Area Tax
635	635	16 Increment Act of 1995, or previously established under the
636	636	17 Economic Development Area Tax Increment Allocation Act, of
637	637	18 each taxable lot, block, tract, or parcel of real property in
638	638	19 the redevelopment project area over and above the initial
639	639	20 equalized assessed value of each property in the redevelopment
640	640	21 project area. For the taxes which are extended for the 1997
641	641	22 levy year, the recovered tax increment value for a non-home
642	642	23 rule taxing district that first became subject to this Law for
643	643	24 the 1995 levy year because a majority of its 1994 equalized
644	644	25 assessed value was in an affected county or counties shall be
645	645	26 increased if a municipality terminated the designation of an
646	646
647	647
648	648
649	649
650	650
651	651	HB2275 - 17 - LRB103 25187 HLH 51526 b
652	652
653	653
654	654	HB2275- 18 -LRB103 25187 HLH 51526 b HB2275 - 18 - LRB103 25187 HLH 51526 b
655	655	HB2275 - 18 - LRB103 25187 HLH 51526 b
656	656	1 area in 1993 as a redevelopment project area previously
657	657	2 established under the Tax Increment Allocation Redevelopment
658	658	3 Act in the Illinois Municipal Code, previously established
659	659	4 under the Industrial Jobs Recovery Law in the Illinois
660	660	5 Municipal Code, or previously established under the Economic
661	661	6 Development Area Tax Increment Allocation Act, by an amount
662	662	7 equal to the 1994 equalized assessed value of each taxable
663	663	8 lot, block, tract, or parcel of real property in the
664	664	9 redevelopment project area over and above the initial
665	665	10 equalized assessed value of each property in the redevelopment
666	666	11 project area. In the first year after a municipality removes a
667	667	12 taxable lot, block, tract, or parcel of real property from a
668	668	13 redevelopment project area established under the Tax Increment
669	669	14 Allocation Redevelopment Act in the Illinois Municipal Code,
670	670	15 the Industrial Jobs Recovery Law in the Illinois Municipal
671	671	16 Code, or the Economic Development Area Tax Increment
672	672	17 Allocation Act, "recovered tax increment value" means the
673	673	18 amount of the current year's equalized assessed value of each
674	674	19 taxable lot, block, tract, or parcel of real property removed
675	675	20 from the redevelopment project area over and above the initial
676	676	21 equalized assessed value of that real property before removal
677	677	22 from the redevelopment project area.
678	678	23 Except as otherwise provided in this Section, "limiting
679	679	24 rate" means a fraction the numerator of which is the last
680	680	25 preceding aggregate extension base times an amount equal to
681	681	26 one plus the extension limitation defined in this Section and
682	682
683	683
684	684
685	685
686	686
687	687	HB2275 - 18 - LRB103 25187 HLH 51526 b
688	688
689	689
690	690	HB2275- 19 -LRB103 25187 HLH 51526 b HB2275 - 19 - LRB103 25187 HLH 51526 b
691	691	HB2275 - 19 - LRB103 25187 HLH 51526 b
692	692	1 the denominator of which is the current year's equalized
693	693	2 assessed value of all real property in the territory under the
694	694	3 jurisdiction of the taxing district during the prior levy
695	695	4 year. For those taxing districts that reduced their aggregate
696	696	5 extension for the last preceding levy year, except for school
697	697	6 districts that reduced their extension for educational
698	698	7 purposes pursuant to Section 18-206, the highest aggregate
699	699	8 extension in any of the last 3 preceding levy years shall be
700	700	9 used for the purpose of computing the limiting rate. The
701	701	10 denominator shall not include new property or the recovered
702	702	11 tax increment value. If a new rate, a rate decrease, or a
703	703	12 limiting rate increase has been approved at an election held
704	704	13 after March 21, 2006, then (i) the otherwise applicable
705	705	14 limiting rate shall be increased by the amount of the new rate
706	706	15 or shall be reduced by the amount of the rate decrease, as the
707	707	16 case may be, or (ii) in the case of a limiting rate increase,
708	708	17 the limiting rate shall be equal to the rate set forth in the
709	709	18 proposition approved by the voters for each of the years
710	710	19 specified in the proposition, after which the limiting rate of
711	711	20 the taxing district shall be calculated as otherwise provided.
712	712	21 In the case of a taxing district that obtained referendum
713	713	22 approval for an increased limiting rate on March 20, 2012, the
714	714	23 limiting rate for tax year 2012 shall be the rate that
715	715	24 generates the approximate total amount of taxes extendable for
716	716	25 that tax year, as set forth in the proposition approved by the
717	717	26 voters; this rate shall be the final rate applied by the county
718	718
719	719
720	720
721	721
722	722
723	723	HB2275 - 19 - LRB103 25187 HLH 51526 b
724	724
725	725
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727	727	HB2275 - 20 - LRB103 25187 HLH 51526 b
728	728	1 clerk for the aggregate of all capped funds of the district for
729	729	2 tax year 2012.
730	730	3 (Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21;
731	731	4 102-519, eff. 8-20-21; 102-558, eff. 8-20-21; 102-707, eff.
732	732	5 4-22-22; 102-813, eff. 5-13-22; 102-895, eff. 5-23-22; revised
733	733	6 8-29-22.)
734	734	7 (35 ILCS 200/18-205)
735	735	8 Sec. 18-205. Referendum to increase the extension
736	736	9 limitation.
737	737	10 (a) A taxing district is limited to an extension
738	738	11 limitation as defined in Section 18-185 of 5% or the
739	739	12 percentage increase in the Consumer Price Index during the
740	740	13 12-month calendar year preceding the levy year, whichever is
741	741	14 less. A taxing district may increase its extension limitation
742	742	15 for one or more levy years if that taxing district holds a
743	743	16 referendum before the levy date for the first levy year at
744	744	17 which a majority of voters voting on the issue approves
745	745	18 adoption of a higher extension limitation. Referenda shall be
746	746	19 conducted at a regularly scheduled election in accordance with
747	747	20 the Election Code.
748	748	21 (b) The question shall be presented in substantially the
749	749	22 following manner for all elections held after March 21, 2006:
750	750	23 Shall the extension limitation under the Property Tax
751	751	24 Extension Limitation Law for (insert the legal name,
752	752	25 number, if any, and county or counties of the taxing
753	753
754	754
755	755
756	756
757	757
758	758	HB2275 - 20 - LRB103 25187 HLH 51526 b
759	759
760	760
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762	762	HB2275 - 21 - LRB103 25187 HLH 51526 b
763	763	1 district and geographic or other common name by which a
764	764	2 school or community college district is known and referred
765	765	3 to), Illinois, be increased from (applicable extension
766	766	4 limitation set forth in Section 18-185) the lesser of 5%
767	767	5 or the percentage increase in the Consumer Price Index
768	768	6 over the prior levy year to (insert the percentage of the
769	769	7 proposed increase)% per year for (insert each levy year
770	770	8 for which the increased extension limitation will apply)?
771	771	9 (c) The votes must be recorded as "Yes" or "No".
772	772	10 If a majority of voters voting on the issue approves the
773	773	11 adoption of the increase, the increase shall be applicable for
774	774	12 each levy year specified.
775	775	13 (d) The ballot for any question submitted pursuant to this
776	776	14 Section shall have printed thereon, but not as a part of the
777	777	15 question submitted, only the following supplemental
778	778	16 information (which shall be supplied to the election authority
779	779	17 by the taxing district) in substantially the following form:
780	780	18 (1) For the (insert the first levy year for which the
781	781	19 increased extension limitation will be applicable) levy
782	782	20 year the approximate amount of the additional tax
783	783	21 extendable against property containing a single family
784	784	22 residence and having a fair market value at the time of the
785	785	23 referendum of $100,000 is estimated to be $....
786	786	24 (2) Based upon an average annual percentage increase
787	787	25 (or decrease) in the market value of such property of ...%
788	788	26 (insert percentage equal to the average annual percentage
789	789
790	790
791	791
792	792
793	793
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795	795
796	796
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798	798	HB2275 - 22 - LRB103 25187 HLH 51526 b
799	799	1 increase or decrease for the prior 3 levy years, at the
800	800	2 time the submission of the question is initiated by the
801	801	3 taxing district, in the amount of (A) the equalized
802	802	4 assessed value of the taxable property in the taxing
803	803	5 district less (B) the new property included in the
804	804	6 equalized assessed value), the approximate amount of the
805	805	7 additional tax extendable against such property for the
806	806	8 ... levy year is estimated to be $... and for the ... levy
807	807	9 year is estimated to be $....
808	808	10 Paragraph (2) shall be included only if the increased
809	809	11 extension limitation will be applicable for more than one year
810	810	12 and shall list each levy year for which the increased
811	811	13 extension limitation will be applicable. The additional tax
812	812	14 shown for each levy year shall be the approximate dollar
813	813	15 amount of the increase over the amount of the most recently
814	814	16 completed extension at the time the submission of the question
815	815	17 is initiated by the taxing district. The approximate amount of
816	816	18 the additional tax extendable shown in paragraphs (1) and (2)
817	817	19 shall be calculated by multiplying $100,000 (the fair market
818	818	20 value of the property without regard to any property tax
819	819	21 exemptions) by (i) the percentage level of assessment
820	820	22 prescribed for that property by statute, or by ordinance of
821	821	23 the county board in counties that classify property for
822	822	24 purposes of taxation in accordance with Section 4 of Article
823	823	25 IX of the Illinois Constitution; (ii) the most recent final
824	824	26 equalization factor certified to the county clerk by the
825	825
826	826
827	827
828	828
829	829
830	830	HB2275 - 22 - LRB103 25187 HLH 51526 b
831	831
832	832
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834	834	HB2275 - 23 - LRB103 25187 HLH 51526 b
835	835	1 Department of Revenue at the time the taxing district
836	836	2 initiates the submission of the proposition to the electors;
837	837	3 (iii) the last known aggregate extension base of the taxing
838	838	4 district at the time the submission of the question is
839	839	5 initiated by the taxing district; and (iv) the difference
840	840	6 between the percentage increase proposed in the question and
841	841	7 the otherwise applicable extension limitation under Section
842	842	8 18-185 the lesser of 5% or the percentage increase in the
843	843	9 Consumer Price Index for the prior levy year (or an estimate of
844	844	10 the percentage increase for the prior levy year if the
845	845	11 increase is unavailable at the time the submission of the
846	846	12 question is initiated by the taxing district); and dividing
847	847	13 the result by the last known equalized assessed value of the
848	848	14 taxing district at the time the submission of the question is
849	849	15 initiated by the taxing district. This amendatory Act of the
850	850	16 97th General Assembly is intended to clarify the existing
851	851	17 requirements of this Section, and shall not be construed to
852	852	18 validate any prior non-compliant referendum language. Any
853	853	19 notice required to be published in connection with the
854	854	20 submission of the question shall also contain this
855	855	21 supplemental information and shall not contain any other
856	856	22 supplemental information. Any error, miscalculation, or
857	857	23 inaccuracy in computing any amount set forth on the ballot or
858	858	24 in the notice that is not deliberate shall not invalidate or
859	859	25 affect the validity of any proposition approved. Notice of the
860	860	26 referendum shall be published and posted as otherwise required
861	861
862	862
863	863
864	864
865	865
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867	867
868	868
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870	870	HB2275 - 24 - LRB103 25187 HLH 51526 b
871	871	1 by law, and the submission of the question shall be initiated
872	872	2 as provided by law.
873	873	3 (Source: P.A. 97-1087, eff. 8-24-12.)
874	874	4 (35 ILCS 200/18-213)
875	875	5 Sec. 18-213. Referenda on applicability of the Property
876	876	6 Tax Extension Limitation Law.
877	877	7 (a) The provisions of this Section do not apply to a taxing
878	878	8 district subject to this Law because a majority of its 1990
879	879	9 equalized assessed value is in a county or counties contiguous
880	880	10 to a county of 3,000,000 or more inhabitants, or because a
881	881	11 majority of its 1994 equalized assessed value is in an
882	882	12 affected county and the taxing district was not subject to
883	883	13 this Law before the 1995 levy year.
884	884	14 (b) The county board of a county that is not subject to
885	885	15 this Law may, by ordinance or resolution, submit to the voters
886	886	16 of the county the question of whether to make all non-home rule
887	887	17 taxing districts that have all or a portion of their equalized
888	888	18 assessed valuation situated in the county subject to this Law
889	889	19 in the manner set forth in this Section.
890	890	20 For purposes of this Section only:
891	891	21 "Taxing district" has the same meaning provided in Section
892	892	22 1-150.
893	893	23 "Equalized assessed valuation" means the equalized
894	894	24 assessed valuation for a taxing district for the immediately
895	895	25 preceding levy year.
896	896
897	897
898	898
899	899
900	900
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902	902
903	903
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906	906	1 (c) The ordinance or resolution shall request the
907	907	2 submission of the proposition at any election, except a
908	908	3 consolidated primary election, for the purpose of voting for
909	909	4 or against making the Property Tax Extension Limitation Law
910	910	5 applicable to all non-home rule taxing districts that have all
911	911	6 or a portion of their equalized assessed valuation situated in
912	912	7 the county.
913	913	8 The question shall be placed on a separate ballot and
914	914	9 shall be in substantially the following form:
915	915	10 Shall the Property Tax Extension Limitation Law (35
916	916	11 ILCS 200/18-185 through 18-245), which limits annual
917	917	12 property tax extension increases, apply to non-home rule
918	918	13 taxing districts with all or a portion of their equalized
919	919	14 assessed valuation located in (name of county)?
920	920	15 Votes on the question shall be recorded as "yes" or "no".
921	921	16 (d) The county clerk shall order the proposition submitted
922	922	17 to the electors of the county at the election specified in the
923	923	18 ordinance or resolution. If part of the county is under the
924	924	19 jurisdiction of a board or boards of election commissioners,
925	925	20 the county clerk shall submit a certified copy of the
926	926	21 ordinance or resolution to each board of election
927	927	22 commissioners, which shall order the proposition submitted to
928	928	23 the electors of the taxing district within its jurisdiction at
929	929	24 the election specified in the ordinance or resolution.
930	930	25 (e) (1) With respect to taxing districts having all of
931	931	26 their equalized assessed valuation located in the county,
932	932
933	933
934	934
935	935
936	936
937	937	HB2275 - 25 - LRB103 25187 HLH 51526 b
938	938
939	939
940	940	HB2275- 26 -LRB103 25187 HLH 51526 b HB2275 - 26 - LRB103 25187 HLH 51526 b
941	941	HB2275 - 26 - LRB103 25187 HLH 51526 b
942	942	1 if a majority of the votes cast on the proposition are in
943	943	2 favor of the proposition, then this Law becomes applicable
944	944	3 to the taxing district beginning on January 1 of the year
945	945	4 following the date of the referendum.
946	946	5 (2) With respect to taxing districts that meet all the
947	947	6 following conditions this Law shall become applicable to
948	948	7 the taxing district beginning on January 1, 1997. The
949	949	8 districts to which this paragraph (2) is applicable
950	950	9 (A) do not have all of their equalized assessed
951	951	10 valuation located in a single county,
952	952	11 (B) have equalized assessed valuation in an
953	953	12 affected county,
954	954	13 (C) meet the condition that each county, other
955	955	14 than an affected county, in which any of the equalized
956	956	15 assessed valuation of the taxing district is located
957	957	16 has held a referendum under this Section at any
958	958	17 election, except a consolidated primary election, held
959	959	18 prior to the effective date of this amendatory Act of
960	960	19 1997, and
961	961	20 (D) have a majority of the district's equalized
962	962	21 assessed valuation located in one or more counties in
963	963	22 each of which the voters have approved a referendum
964	964	23 under this Section prior to the effective date of this
965	965	24 amendatory Act of 1997. For purposes of this Section,
966	966	25 in determining whether a majority of the equalized
967	967	26 assessed valuation of the taxing district is located
968	968
969	969
970	970
971	971
972	972
973	973	HB2275 - 26 - LRB103 25187 HLH 51526 b
974	974
975	975
976	976	HB2275- 27 -LRB103 25187 HLH 51526 b HB2275 - 27 - LRB103 25187 HLH 51526 b
977	977	HB2275 - 27 - LRB103 25187 HLH 51526 b
978	978	1 in one or more counties in which the voters have
979	979	2 approved a referendum under this Section, the
980	980	3 equalized assessed valuation of the taxing district in
981	981	4 any affected county shall be included with the
982	982	5 equalized assessed value of the taxing district in
983	983	6 counties in which the voters have approved the
984	984	7 referendum.
985	985	8 (3) With respect to taxing districts that do not have
986	986	9 all of their equalized assessed valuation located in a
987	987	10 single county and to which paragraph (2) of subsection (e)
988	988	11 is not applicable, if each county other than an affected
989	989	12 county in which any of the equalized assessed valuation of
990	990	13 the taxing district is located has held a referendum under
991	991	14 this Section at any election, except a consolidated
992	992	15 primary election, held in any year and if a majority of the
993	993	16 equalized assessed valuation of the taxing district is
994	994	17 located in one or more counties that have each approved a
995	995	18 referendum under this Section, then this Law shall become
996	996	19 applicable to the taxing district on January 1 of the year
997	997	20 following the year in which the last referendum in a
998	998	21 county in which the taxing district has any equalized
999	999	22 assessed valuation is held. For the purposes of this Law,
1000	1000	23 the last referendum shall be deemed to be the referendum
1001	1001	24 making this Law applicable to the taxing district. For
1002	1002	25 purposes of this Section, in determining whether a
1003	1003	26 majority of the equalized assessed valuation of the taxing
1004	1004
1005	1005
1006	1006
1007	1007
1008	1008
1009	1009	HB2275 - 27 - LRB103 25187 HLH 51526 b
1010	1010
1011	1011
1012	1012	HB2275- 28 -LRB103 25187 HLH 51526 b HB2275 - 28 - LRB103 25187 HLH 51526 b
1013	1013	HB2275 - 28 - LRB103 25187 HLH 51526 b
1014	1014	1 district is located in one or more counties that have
1015	1015	2 approved a referendum under this Section, the equalized
1016	1016	3 assessed valuation of the taxing district in any affected
1017	1017	4 county shall be included with the equalized assessed value
1018	1018	5 of the taxing district in counties that have approved the
1019	1019	6 referendum.
1020	1020	7 (f) Immediately after a referendum is held under this
1021	1021	8 Section, the county clerk of the county holding the referendum
1022	1022	9 shall give notice of the referendum having been held and its
1023	1023	10 results to all taxing districts that have all or a portion of
1024	1024	11 their equalized assessed valuation located in the county, the
1025	1025	12 county clerk of any other county in which any of the equalized
1026	1026	13 assessed valuation of any taxing district is located, and the
1027	1027	14 Department of Revenue. After the last referendum affecting a
1028	1028	15 multi-county taxing district is held, the Department of
1029	1029	16 Revenue shall determine whether the taxing district is subject
1030	1030	17 to this Law and, if so, shall notify the taxing district and
1031	1031	18 the county clerks of all of the counties in which a portion of
1032	1032	19 the equalized assessed valuation of the taxing district is
1033	1033	20 located that, beginning the following January 1, the taxing
1034	1034	21 district is subject to this Law. For each taxing district
1035	1035	22 subject to paragraph (2) of subsection (e) of this Section,
1036	1036	23 the Department of Revenue shall notify the taxing district and
1037	1037	24 the county clerks of all of the counties in which a portion of
1038	1038	25 the equalized assessed valuation of the taxing district is
1039	1039	26 located that, beginning January 1, 1997, the taxing district
1040	1040
1041	1041
1042	1042
1043	1043
1044	1044
1045	1045	HB2275 - 28 - LRB103 25187 HLH 51526 b
1046	1046
1047	1047
1048	1048	HB2275- 29 -LRB103 25187 HLH 51526 b HB2275 - 29 - LRB103 25187 HLH 51526 b
1049	1049	HB2275 - 29 - LRB103 25187 HLH 51526 b
1050	1050	1 is subject to this Law.
1051	1051	2 (g) Referenda held under this Section shall be conducted
1052	1052	3 in accordance with the Election Code.
1053	1053	4 (h) Notwithstanding any other provision of law, no
1054	1054	5 referenda may be held under this Section that applies to a levy
1055	1055	6 year beginning on or after January 1, 2024 and beginning prior
1056	1056	7 to January 1, 2035.
1057	1057	8 (Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
1058	1058	9 (35 ILCS 200/18-214)
1059	1059	10 Sec. 18-214. Referenda on removal of the applicability of
1060	1060	11 the Property Tax Extension Limitation Law to non-home rule
1061	1061	12 taxing districts.
1062	1062	13 (a) The provisions of this Section do not apply to a taxing
1063	1063	14 district that is subject to this Law because a majority of its
1064	1064	15 1990 equalized assessed value is in a county or counties
1065	1065	16 contiguous to a county of 3,000,000 or more inhabitants, or
1066	1066	17 because a majority of its 1994 equalized assessed value is in
1067	1067	18 an affected county and the taxing district was not subject to
1068	1068	19 this Law before the 1995 levy year.
1069	1069	20 (b) For purposes of this Section only:
1070	1070	21 "Taxing district" means any non-home rule taxing district
1071	1071	22 that became subject to this Law under Section 18-213 of this
1072	1072	23 Law.
1073	1073	24 "Equalized assessed valuation" means the equalized
1074	1074	25 assessed valuation for a taxing district for the immediately
1075	1075
1076	1076
1077	1077
1078	1078
1079	1079
1080	1080	HB2275 - 29 - LRB103 25187 HLH 51526 b
1081	1081
1082	1082
1083	1083	HB2275- 30 -LRB103 25187 HLH 51526 b HB2275 - 30 - LRB103 25187 HLH 51526 b
1084	1084	HB2275 - 30 - LRB103 25187 HLH 51526 b
1085	1085	1 preceding levy year.
1086	1086	2 (c) The county board of a county that became subject to
1087	1087	3 this Law by a referendum approved by the voters of the county
1088	1088	4 under Section 18-213 may, by ordinance or resolution, in the
1089	1089	5 manner set forth in this Section, submit to the voters of the
1090	1090	6 county the question of whether this Law applies to all
1091	1091	7 non-home rule taxing districts that have all or a portion of
1092	1092	8 their equalized assessed valuation situated in the county in
1093	1093	9 the manner set forth in this Section.
1094	1094	10 (d) The ordinance or resolution shall request the
1095	1095	11 submission of the proposition at any election, except a
1096	1096	12 consolidated primary election, for the purpose of voting for
1097	1097	13 or against the continued application of the Property Tax
1098	1098	14 Extension Limitation Law to all non-home rule taxing districts
1099	1099	15 that have all or a portion of their equalized assessed
1100	1100	16 valuation situated in the county.
1101	1101	17 The question shall be placed on a separate ballot and
1102	1102	18 shall be in substantially the following form:
1103	1103	19 Shall the Property Tax Extension Limitation Law (35
1104	1104	20 ILCS 200/18-185 through 35 ILCS 200/18-245), which limits
1105	1105	21 annual property tax extension increases, apply to non-home
1106	1106	22 rule taxing districts with all or a portion of their
1107	1107	23 equalized assessed valuation located in (name of county)?
1108	1108	24 Votes on the question shall be recorded as "yes" or "no".
1109	1109	25 (e) The county clerk shall order the proposition submitted
1110	1110	26 to the electors of the county at the election specified in the
1111	1111
1112	1112
1113	1113
1114	1114
1115	1115
1116	1116	HB2275 - 30 - LRB103 25187 HLH 51526 b
1117	1117
1118	1118
1119	1119	HB2275- 31 -LRB103 25187 HLH 51526 b HB2275 - 31 - LRB103 25187 HLH 51526 b
1120	1120	HB2275 - 31 - LRB103 25187 HLH 51526 b
1121	1121	1 ordinance or resolution. If part of the county is under the
1122	1122	2 jurisdiction of a board or boards of election commissioners,
1123	1123	3 the county clerk shall submit a certified copy of the
1124	1124	4 ordinance or resolution to each board of election
1125	1125	5 commissioners, which shall order the proposition submitted to
1126	1126	6 the electors of the taxing district within its jurisdiction at
1127	1127	7 the election specified in the ordinance or resolution.
1128	1128	8 (f) With respect to taxing districts having all of their
1129	1129	9 equalized assessed valuation located in one county, if a
1130	1130	10 majority of the votes cast on the proposition are against the
1131	1131	11 proposition, then this Law shall not apply to the taxing
1132	1132	12 district beginning on January 1 of the year following the date
1133	1133	13 of the referendum.
1134	1134	14 (g) With respect to taxing districts that do not have all
1135	1135	15 of their equalized assessed valuation located in a single
1136	1136	16 county, if both of the following conditions are met, then this
1137	1137	17 Law shall no longer apply to the taxing district beginning on
1138	1138	18 January 1 of the year following the date of the referendum.
1139	1139	19 (1) Each county in which the district has any
1140	1140	20 equalized assessed valuation must either, (i) have held a
1141	1141	21 referendum under this Section, (ii) be an affected county,
1142	1142	22 or (iii) have held a referendum under Section 18-213 at
1143	1143	23 which the voters rejected the proposition at the most
1144	1144	24 recent election at which the question was on the ballot in
1145	1145	25 the county.
1146	1146	26 (2) The majority of the equalized assessed valuation
1147	1147
1148	1148
1149	1149
1150	1150
1151	1151
1152	1152	HB2275 - 31 - LRB103 25187 HLH 51526 b
1153	1153
1154	1154
1155	1155	HB2275- 32 -LRB103 25187 HLH 51526 b HB2275 - 32 - LRB103 25187 HLH 51526 b
1156	1156	HB2275 - 32 - LRB103 25187 HLH 51526 b
1157	1157	1 of the taxing district, other than any equalized assessed
1158	1158	2 valuation in an affected county, is in one or more
1159	1159	3 counties in which the voters rejected the proposition. For
1160	1160	4 purposes of this Section, in determining whether a
1161	1161	5 majority of the equalized assessed valuation of the taxing
1162	1162	6 district is located in one or more counties in which the
1163	1163	7 voters have rejected the proposition under this Section,
1164	1164	8 the equalized assessed valuation of any taxing district in
1165	1165	9 a county which has held a referendum under Section 18-213
1166	1166	10 at which the voters rejected that proposition, at the most
1167	1167	11 recent election at which the question was on the ballot in
1168	1168	12 the county, will be included with the equalized assessed
1169	1169	13 value of the taxing district in counties in which the
1170	1170	14 voters have rejected the referendum held under this
1171	1171	15 Section.
1172	1172	16 (h) Immediately after a referendum is held under this
1173	1173	17 Section, the county clerk of the county holding the referendum
1174	1174	18 shall give notice of the referendum having been held and its
1175	1175	19 results to all taxing districts that have all or a portion of
1176	1176	20 their equalized assessed valuation located in the county, the
1177	1177	21 county clerk of any other county in which any of the equalized
1178	1178	22 assessed valuation of any such taxing district is located, and
1179	1179	23 the Department of Revenue. After the last referendum affecting
1180	1180	24 a multi-county taxing district is held, the Department of
1181	1181	25 Revenue shall determine whether the taxing district is no
1182	1182	26 longer subject to this Law and, if the taxing district is no
1183	1183
1184	1184
1185	1185
1186	1186
1187	1187
1188	1188	HB2275 - 32 - LRB103 25187 HLH 51526 b
1189	1189
1190	1190
1191	1191	HB2275- 33 -LRB103 25187 HLH 51526 b HB2275 - 33 - LRB103 25187 HLH 51526 b
1192	1192	HB2275 - 33 - LRB103 25187 HLH 51526 b
1193	1193	1 longer subject to this Law, the Department of Revenue shall
1194	1194	2 notify the taxing district and the county clerks of all of the
1195	1195	3 counties in which a portion of the equalized assessed
1196	1196	4 valuation of the taxing district is located that, beginning on
1197	1197	5 January 1 of the year following the date of the last
1198	1198	6 referendum, the taxing district is no longer subject to this
1199	1199	7 Law.
1200	1200	8 (i) Notwithstanding any other provision of law, no
1201	1201	9 referenda may be held under this Section that applies to a levy
1202	1202	10 year beginning on or after January 1, 2024 and beginning prior
1203	1203	11 to January 1, 2035.
1204	1204	12 (Source: P.A. 89-718, eff. 3-7-97.)
1205	1205	13 (35 ILCS 200/18-242 new)
1206	1206	14 Sec. 18-242. Home rule. This Division 5 is a limitation,
1207	1207	15 under subsection (g) of Section 6 of Article VII of the
1208	1208	16 Illinois Constitution, on the power of home rule units to tax.
1209	1209	17 Section 99. Effective date. This Act takes effect upon
1210	1210	18 becoming law.
1211	1211
1212	1212
1213	1213
1214	1214
1215	1215
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