Illinois 2023-2024 Regular Session

Illinois House Bill HB2507 Compare Versions

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1		-	August 11, 2023 To the Honorable Members of The Illinois House, 103rd General Assembly: Today, with the concurrence of the local municipalities negatively impacted, I am issuing an amendatory veto recommending specific changes to House Bill 2507 from the 103rd General Assembly. The bill appropriately addresses many issues surrounding property taxes, including important property tax relief for surviving spouses of first responders and other more technical changes that I support. However, an amendment was made to the bill during the legislative process that gives nursing home operators in Cook County a property tax break which passes that cost on to Suburban Cook County homeowners and small businesses, with the greatest impact felt in the South Suburbs. That change will have the effect of raising property taxes on homeowners who are already overburdened and risks driving some residents into foreclosure while simultaneously threatening local school funding. In the Southland alone, reducing property taxes on nursing home owners will negatively impact other property taxpayers in the following communities: Burnham, Chicago Heights, Country Club Hills, Crestwood, Dolton, Flossmoor, Glenwood, Harvey, Hazel Crest, Homewood, Lansing, Matteson, Midlothian, Richton Park, Robbins, South Chicago Heights, and South Holland. In addition, the Villages of LaGrange Park, Chicago Ridge, Palos Park, and Barrington have also expressed concern about the potential negative impact this measure will have on their communities. Dr. James Discipio, President of the Village of LaGrange Park, wrote to me and said I cannot support a law that provides tax breaks for for-profit nursing homes on the backs of already burdened property tax payers. It is difficult for me to imagine that the General Assembly, had they been aware of this aspect of the bill, would feel any differently. I could not agree more with Dr. Discipio on this matter, and I hope that members of the General Assembly will agree by accepting my amendatory veto. Therefore, pursuant to Section 9(b) of Article IV of the Illinois Constitution of 1970, I hereby return House Bill 2507, entitled ROTA-PAYMENT AGREEMENT, with the following specific recommendations for change: On page 147, delete line 22 in its entirety. On page 148, delete lines 1 through 9 in their entirety. With these changes, House Bill 2507 will have my approval. I respectfully request your acceptance. Sincerely, JB Pritzker Governor, State of Illinois
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5		-	August 11, 2023
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11		-	To the Honorable Members of
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13		-	The Illinois House,
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15		-	103rd General Assembly:
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17		-
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19		-	Today, with the concurrence of the local municipalities negatively impacted, I am issuing an amendatory veto recommending specific changes to House Bill 2507 from the 103rd General Assembly. The bill appropriately addresses many issues surrounding property taxes, including important property tax relief for surviving spouses of first responders and other more technical changes that I support.
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23		-	However, an amendment was made to the bill during the legislative process that gives nursing home operators in Cook County a property tax break which passes that cost on to Suburban Cook County homeowners and small businesses, with the greatest impact felt in the South Suburbs. That change will have the effect of raising property taxes on homeowners who are already overburdened and risks driving some residents into foreclosure while simultaneously threatening local school funding. In the Southland alone, reducing property taxes on nursing home owners will negatively impact other property taxpayers in the following communities: Burnham, Chicago Heights, Country Club Hills, Crestwood, Dolton, Flossmoor, Glenwood, Harvey, Hazel Crest, Homewood, Lansing, Matteson, Midlothian, Richton Park, Robbins, South Chicago Heights, and South Holland. In addition, the Villages of LaGrange Park, Chicago Ridge, Palos Park, and Barrington have also expressed concern about the potential negative impact this measure will have on their communities.
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27		-	Dr. James Discipio, President of the Village of LaGrange Park, wrote to me and said I cannot support a law that provides tax breaks for for-profit nursing homes on the backs of already burdened property tax payers. It is difficult for me to imagine that the General Assembly, had they been aware of this aspect of the bill, would feel any differently. I could not agree more with Dr. Discipio on this matter, and I hope that members of the General Assembly will agree by accepting my amendatory veto.
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31		-	Therefore, pursuant to Section 9(b) of Article IV of the Illinois Constitution of 1970, I hereby return House Bill 2507, entitled ROTA-PAYMENT AGREEMENT, with the following specific recommendations for change:
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35		-	On page 147, delete line 22 in its entirety. On page 148, delete lines 1 through 9 in their entirety.
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39		-	With these changes, House Bill 2507 will have my approval. I respectfully request your acceptance.
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43		-	Sincerely,
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51		-	JB Pritzker
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53		-	Governor, State of Illinois
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	3	+	1 AN ACT concerning revenue.
	4	+	2 Be it enacted by the People of the State of Illinois,
	5	+	3 represented in the General Assembly:
	6	+	4 ARTICLE 5. VETERANS
	7	+	5 Section 5-1. The Property Tax Code is amended by changing
	8	+	6 Section 15-169 as follows:
	9	+	7 (35 ILCS 200/15-169)
	10	+	8 Sec. 15-169. Homestead exemption for veterans with
	11	+	9 disabilities and veterans of World War II.
	12	+	10 (a) Beginning with taxable year 2007, an annual homestead
	13	+	11 exemption, limited as provided in this Section to the amounts
	14	+	12 set forth in subsections (b) and (b-3), is granted for
	15	+	13 property that is used as a qualified residence by a veteran
	16	+	14 with a disability, and beginning with taxable year 2023, an
	17	+	15 annual homestead exemption, limited to the amounts set forth
	18	+	16 in subsection (b-4), is granted for property that is used as a
	19	+	17 qualified residence by a veteran who was a member of the United
	20	+	18 States Armed Forces during World War II.
	21	+	19 (b) For taxable years prior to 2015, the amount of the
	22	+	20 exemption under this Section is as follows:
	23	+	21 (1) for veterans with a service-connected disability
	24	+	22 of at least (i) 75% for exemptions granted in taxable
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	33	+	1 years 2007 through 2009 and (ii) 70% for exemptions
	34	+	2 granted in taxable year 2010 and each taxable year
	35	+	3 thereafter, as certified by the United States Department
	36	+	4 of Veterans Affairs, the annual exemption is $5,000; and
	37	+	5 (2) for veterans with a service-connected disability
	38	+	6 of at least 50%, but less than (i) 75% for exemptions
	39	+	7 granted in taxable years 2007 through 2009 and (ii) 70%
	40	+	8 for exemptions granted in taxable year 2010 and each
	41	+	9 taxable year thereafter, as certified by the United States
	42	+	10 Department of Veterans Affairs, the annual exemption is
	43	+	11 $2,500.
	44	+	12 (b-3) For taxable years 2015 through 2023 and thereafter:
	45	+	13 (1) if the veteran has a service connected disability
	46	+	14 of 30% or more but less than 50%, as certified by the
	47	+	15 United States Department of Veterans Affairs, then the
	48	+	16 annual exemption is $2,500;
	49	+	17 (2) if the veteran has a service connected disability
	50	+	18 of 50% or more but less than 70%, as certified by the
	51	+	19 United States Department of Veterans Affairs, then the
	52	+	20 annual exemption is $5,000;
	53	+	21 (3) if the veteran has a service connected disability
	54	+	22 of 70% or more, as certified by the United States
	55	+	23 Department of Veterans Affairs, then the property is
	56	+	24 exempt from taxation under this Code; and
	57	+	25 (4) for taxable year 2023 and thereafter, if the
	58	+	26 taxpayer is the surviving spouse of a veteran whose death
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	69	+	1 was determined to be service-connected and who is
	70	+	2 certified by the United States Department of Veterans
	71	+	3 Affairs as a recipient of dependency and indemnity
	72	+	4 compensation under federal law, then the property is also
	73	+	5 exempt from taxation under this Code.
	74	+	6 (b-3.1) For taxable year 2024 and thereafter:
	75	+	7 (1) if the veteran has a service connected disability
	76	+	8 of 30% or more but less than 50%, as certified by the
	77	+	9 United States Department of Veterans Affairs as of the
	78	+	10 date the application is submitted for the exemption under
	79	+	11 this Section for the applicable taxable year, then the
	80	+	12 annual exemption is $2,500;
	81	+	13 (2) if the veteran has a service connected disability
	82	+	14 of 50% or more but less than 70%, as certified by the
	83	+	15 United States Department of Veterans Affairs as of the
	84	+	16 date the application is submitted for the exemption under
	85	+	17 this Section for the applicable taxable year, then the
	86	+	18 annual exemption is $5,000;
	87	+	19 (3) if the veteran has a service connected disability
	88	+	20 of 70% or more, as certified by the United States
	89	+	21 Department of Veterans Affairs as of the date the
	90	+	22 application is submitted for the exemption under this
	91	+	23 Section for the applicable taxable year, then the first
	92	+	24 $250,000 in equalized assessed value of the property is
	93	+	25 exempt from taxation under this Code; and
	94	+	26 (4) if the taxpayer is the surviving spouse of a
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	105	+	1 veteran whose death was determined to be service-connected
	106	+	2 and who is certified by the United States Department of
	107	+	3 Veterans Affairs as a recipient of dependency and
	108	+	4 indemnity compensation under federal law as of the date
	109	+	5 the application is submitted for the exemption under this
	110	+	6 Section for the applicable taxable year, then the first
	111	+	7 $250,000 in equalized assessed value of the property is
	112	+	8 also exempt from taxation under this Code.
	113	+	9 This amendatory Act of the 103rd General Assembly shall
	114	+	10 not be used as the basis for any appeal filed with the chief
	115	+	11 county assessment officer, the board of review, the Property
	116	+	12 Tax Appeal Board, or the circuit court with respect to the
	117	+	13 scope or meaning of the exemption under this Section for a tax
	118	+	14 year prior to tax year 2024.
	119	+	15 (b-4) For taxable years on or after 2023, if the veteran
	120	+	16 was a member of the United States Armed Forces during World War
	121	+	17 II, then the property is exempt from taxation under this Code
	122	+	18 regardless of the veteran's level of disability.
	123	+	19 (b-5) If a homestead exemption is granted under this
	124	+	20 Section and the person awarded the exemption subsequently
	125	+	21 becomes a resident of a facility licensed under the Nursing
	126	+	22 Home Care Act or a facility operated by the United States
	127	+	23 Department of Veterans Affairs, then the exemption shall
	128	+	24 continue (i) so long as the residence continues to be occupied
	129	+	25 by the qualifying person's spouse or (ii) if the residence
	130	+	26 remains unoccupied but is still owned by the person who
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	141	+	1 qualified for the homestead exemption.
	142	+	2 (c) The tax exemption under this Section carries over to
	143	+	3 the benefit of the veteran's surviving spouse as long as the
	144	+	4 spouse holds the legal or beneficial title to the homestead,
	145	+	5 permanently resides thereon, and does not remarry. If the
	146	+	6 surviving spouse sells the property, an exemption not to
	147	+	7 exceed the amount granted from the most recent ad valorem tax
	148	+	8 roll may be transferred to his or her new residence as long as
	149	+	9 it is used as his or her primary residence and he or she does
	150	+	10 not remarry.
	151	+	11 As used in this subsection (c):
	152	+	12 (1) for taxable years prior to 2015, "surviving
	153	+	13 spouse" means the surviving spouse of a veteran who
	154	+	14 obtained an exemption under this Section prior to his or
	155	+	15 her death;
	156	+	16 (2) for taxable years 2015 through 2022, "surviving
	157	+	17 spouse" means (i) the surviving spouse of a veteran who
	158	+	18 obtained an exemption under this Section prior to his or
	159	+	19 her death and (ii) the surviving spouse of a veteran who
	160	+	20 was killed in the line of duty at any time prior to the
	161	+	21 expiration of the application period in effect for the
	162	+	22 exemption for the taxable year for which the exemption is
	163	+	23 sought; and
	164	+	24 (3) for taxable year 2023 and thereafter, "surviving
	165	+	25 spouse" means: (i) the surviving spouse of a veteran who
	166	+	26 obtained the exemption under this Section prior to his or
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	177	+	1 her death; (ii) the surviving spouse of a veteran who was
	178	+	2 killed in the line of duty at any time prior to the
	179	+	3 expiration of the application period in effect for the
	180	+	4 exemption for the taxable year for which the exemption is
	181	+	5 sought; (iii) the surviving spouse of a veteran who did
	182	+	6 not obtain an exemption under this Section before death,
	183	+	7 but who would have qualified for the exemption under this
	184	+	8 Section in the taxable year for which the exemption is
	185	+	9 sought if he or she had survived, and whose surviving
	186	+	10 spouse has been a resident of Illinois from the time of the
	187	+	11 veteran's death through the taxable year for which the
	188	+	12 exemption is sought; and (iv) the surviving spouse of a
	189	+	13 veteran whose death was determined to be
	190	+	14 service-connected, but who would not otherwise qualify
	191	+	15 under item items (i), (ii), or (iii), if the spouse (A) is
	192	+	16 certified by the United States Department of Veterans
	193	+	17 Affairs as a recipient of dependency and indemnity
	194	+	18 compensation under federal law at any time prior to the
	195	+	19 expiration of the application period in effect for the
	196	+	20 exemption for the taxable year for which the exemption is
	197	+	21 sought and (B) remains eligible for that dependency and
	198	+	22 indemnity compensation as of January 1 of the taxable year
	199	+	23 for which the exemption is sought.
	200	+	24 (c-1) Beginning with taxable year 2015, nothing in this
	201	+	25 Section shall require the veteran to have qualified for or
	202	+	26 obtained the exemption before death if the veteran was killed
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	213	+	1 in the line of duty.
	214	+	2 (d) The exemption under this Section applies for taxable
	215	+	3 year 2007 and thereafter. A taxpayer who claims an exemption
	216	+	4 under Section 15-165 or 15-168 may not claim an exemption
	217	+	5 under this Section.
	218	+	6 (e) Except as otherwise provided in this subsection (e),
	219	+	7 each taxpayer who has been granted an exemption under this
	220	+	8 Section must reapply on an annual basis, except that a veteran
	221	+	9 who qualifies as a result of his or her service in World War II
	222	+	10 need not reapply. Application must be made during the
	223	+	11 application period in effect for the county of his or her
	224	+	12 residence. The assessor or chief county assessment officer may
	225	+	13 determine the eligibility of residential property to receive
	226	+	14 the homestead exemption provided by this Section by
	227	+	15 application, visual inspection, questionnaire, or other
	228	+	16 reasonable methods. The determination must be made in
	229	+	17 accordance with guidelines established by the Department.
	230	+	18 On and after May 23, 2022 (the effective date of Public Act
	231	+	19 102-895) this amendatory Act of the 102nd General Assembly, if
	232	+	20 a veteran has a combined service connected disability rating
	233	+	21 of 100% and is deemed to be permanently and totally disabled,
	234	+	22 as certified by the United States Department of Veterans
	235	+	23 Affairs, the taxpayer who has been granted an exemption under
	236	+	24 this Section shall no longer be required to reapply for the
	237	+	25 exemption on an annual basis, and the exemption shall be in
	238	+	26 effect for as long as the exemption would otherwise be
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	249	+	1 permitted under this Section.
	250	+	2 (e-1) If the person qualifying for the exemption does not
	251	+	3 occupy the qualified residence as of January 1 of the taxable
	252	+	4 year, the exemption granted under this Section shall be
	253	+	5 prorated on a monthly basis. The prorated exemption shall
	254	+	6 apply beginning with the first complete month in which the
	255	+	7 person occupies the qualified residence.
	256	+	8 (e-5) Notwithstanding any other provision of law, each
	257	+	9 chief county assessment officer may approve this exemption for
	258	+	10 the 2020 taxable year, without application, for any property
	259	+	11 that was approved for this exemption for the 2019 taxable
	260	+	12 year, provided that:
	261	+	13 (1) the county board has declared a local disaster as
	262	+	14 provided in the Illinois Emergency Management Agency Act
	263	+	15 related to the COVID-19 public health emergency;
	264	+	16 (2) the owner of record of the property as of January
	265	+	17 1, 2020 is the same as the owner of record of the property
	266	+	18 as of January 1, 2019;
	267	+	19 (3) the exemption for the 2019 taxable year has not
	268	+	20 been determined to be an erroneous exemption as defined by
	269	+	21 this Code; and
	270	+	22 (4) the applicant for the 2019 taxable year has not
	271	+	23 asked for the exemption to be removed for the 2019 or 2020
	272	+	24 taxable years.
	273	+	25 Nothing in this subsection shall preclude a veteran whose
	274	+	26 service connected disability rating has changed since the 2019
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	285	+	1 exemption was granted from applying for the exemption based on
	286	+	2 the subsequent service connected disability rating.
	287	+	3 (e-10) Notwithstanding any other provision of law, each
	288	+	4 chief county assessment officer may approve this exemption for
	289	+	5 the 2021 taxable year, without application, for any property
	290	+	6 that was approved for this exemption for the 2020 taxable
	291	+	7 year, if:
	292	+	8 (1) the county board has declared a local disaster as
	293	+	9 provided in the Illinois Emergency Management Agency Act
	294	+	10 related to the COVID-19 public health emergency;
	295	+	11 (2) the owner of record of the property as of January
	296	+	12 1, 2021 is the same as the owner of record of the property
	297	+	13 as of January 1, 2020;
	298	+	14 (3) the exemption for the 2020 taxable year has not
	299	+	15 been determined to be an erroneous exemption as defined by
	300	+	16 this Code; and
	301	+	17 (4) the taxpayer for the 2020 taxable year has not
	302	+	18 asked for the exemption to be removed for the 2020 or 2021
	303	+	19 taxable years.
	304	+	20 Nothing in this subsection shall preclude a veteran whose
	305	+	21 service connected disability rating has changed since the 2020
	306	+	22 exemption was granted from applying for the exemption based on
	307	+	23 the subsequent service connected disability rating.
	308	+	24 (f) For the purposes of this Section:
	309	+	25 "Qualified residence" means, before tax year 2024, real
	310	+	26 property, but less any portion of that property that is used
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	321	+	1 for commercial purposes, with an equalized assessed value of
	322	+	2 less than $250,000 that is the primary residence of a veteran
	323	+	3 with a disability. "Qualified residence" means, for tax year
	324	+	4 2024 and thereafter, real property, but less any portion of
	325	+	5 that property that is used for commercial purposes, that is
	326	+	6 the primary residence of a veteran with a disability. Property
	327	+	7 rented for more than 6 months is presumed to be used for
	328	+	8 commercial purposes.
	329	+	9 "Service-connected disability" means an illness or injury
	330	+	10 (i) that was caused by or worsened by active military service,
	331	+	11 (ii) that is a current disability as of the date of the
	332	+	12 application for the exemption under this Section for the
	333	+	13 applicable tax year, as demonstrated by the veteran's United
	334	+	14 States Department of Veterans Affairs certification, and (iii)
	335	+	15 for which the veteran receives disability compensation.
	336	+	16 For taxable years 2023 and prior, "veteran" "Veteran"
	337	+	17 means an Illinois resident who has served as a member of the
	338	+	18 United States Armed Forces on active duty or State active
	339	+	19 duty, a member of the Illinois National Guard, or a member of
	340	+	20 the United States Reserve Forces and who has received an
	341	+	21 honorable discharge. For taxable years 2024 and thereafter,
	342	+	22 "veteran" means an Illinois resident who has served as a
	343	+	23 member of the United States Armed Forces on active duty or
	344	+	24 State active duty, a member of the Illinois National Guard, or
	345	+	25 a member of the United States Reserve Forces and who has a
	346	+	26 service-connected disability, as certified by the United
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	357	+	1 States Department of Veterans Affairs, and receives disability
	358	+	2 compensation.
	359	+	3 (Source: P.A. 101-635, eff. 6-5-20; 102-136, eff. 7-23-21;
	360	+	4 102-895, eff. 5-23-22; revised 9-6-22.)
	361	+	5 ARTICLE 10. PUBLIC SAFETY-SPOUSES
	362	+	6 Section 10-1. The Property Tax Code is amended by adding
	363	+	7 Section 15-171 as follows:
	364	+	8 (35 ILCS 200/15-171 new)
	365	+	9 Sec. 15-171. Homestead exemption for surviving spouses of
	366	+	10 fallen police officers or rescue workers.
	367	+	11 (a) Beginning with taxable year 2024, an annual homestead
	368	+	12 exemption is granted for property that is used as a qualified
	369	+	13 residence by the surviving spouse of a fallen police officer
	370	+	14 or rescue worker as long as the surviving spouse continues to
	371	+	15 reside at the qualified residence and does not remarry. The
	372	+	16 amount of the exemption is 50% of the equalized assessed value
	373	+	17 of the property.
	374	+	18 (b) If a homestead exemption is granted under this Section
	375	+	19 and the person awarded the exemption subsequently becomes a
	376	+	20 resident of a facility licensed under the Nursing Home Care
	377	+	21 Act or a facility operated by the United States Department of
	378	+	22 Veterans Affairs, then the exemption shall continue if the
	379	+	23 residence remains unoccupied but is still owned by the person
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	390	+	1 who qualified for the homestead exemption.
	391	+	2 (c) If the person qualifying for the exemption does not
	392	+	3 occupy the qualified residence as of January 1 of the taxable
	393	+	4 year, the exemption granted under this Section shall be
	394	+	5 prorated on a monthly basis. The prorated exemption shall
	395	+	6 apply beginning with the first complete month in which the
	396	+	7 person occupies the qualified residence.
	397	+	8 (d) Each taxpayer who has been granted an exemption under
	398	+	9 this Section must reapply on an annual basis. Application must
	399	+	10 be made during the application period in effect for the county
	400	+	11 in which the property is located. The assessor or chief county
	401	+	12 assessment officer may determine the eligibility of
	402	+	13 residential property to receive the homestead exemption
	403	+	14 provided by this Section by application, visual inspection,
	404	+	15 questionnaire, or other reasonable methods. The determination
	405	+	16 must be made in accordance with guidelines established by the
	406	+	17 Department.
	407	+	18 (e) The exemption under this Section is in addition to any
	408	+	19 other homestead exemption provided in this Article 15.
	409	+	20 Notwithstanding Sections 6 and 8 of the State Mandates Act, no
	410	+	21 reimbursement by the State is required for the implementation
	411	+	22 of any mandate created by this Section.
	412	+	23 (f) As used in this Section:
	413	+	24 "Fallen police officer or rescue worker" means an
	414	+	25 individual who dies at any time prior to the last day of the
	415	+	26 application period for the exemption under this Section for
	416	+
	417	+
	418	+
	419	+
	420	+
	421	+	HB2507 Enrolled - 12 - LRB103 29028 HLH 55414 b
	422	+
	423	+
	424	+	HB2507 Enrolled- 13 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 13 - LRB103 29028 HLH 55414 b
	425	+	HB2507 Enrolled - 13 - LRB103 29028 HLH 55414 b
	426	+	1 the taxable year for which the exemption is sought and who dies
	427	+	2 either (i) as a result of or in the course of employment as a
	428	+	3 police officer or (ii) while in the active service of a fire,
	429	+	4 rescue, or emergency medical service.
	430	+	5 "Fallen police officer or rescue worker" does not include
	431	+	6 any individual whose death was the result of that individual's
	432	+	7 own willful misconduct or abuse of alcohol or drugs.
	433	+	8 "Qualified residence" means property in the State that was
	434	+	9 used as the primary residence of the fallen police officer or
	435	+	10 rescue worker at the time of his or her death.
	436	+	11 ARTICLE 15. WASTEWATER
	437	+	12 Section 15-1. The Property Tax Code is amended by changing
	438	+	13 Section 11-145 and by adding Division 5 to Article 11 as
	439	+	14 follows:
	440	+	15 (35 ILCS 200/11-145)
	441	+	16 Sec. 11-145. Method of valuation for qualifying water
	442	+	17 treatment facilities. To determine 33 1/3% of the fair cash
	443	+	18 value of any qualifying water treatment facility in assessing
	444	+	19 the facility, the Department shall take into consideration the
	445	+	20 probable net value that could be realized by the owner if the
	446	+	21 facility were removed and sold at a fair, voluntary sale,
	447	+	22 giving due account to the expense of removal, site
	448	+	23 restoration, and transportation. The net value shall be
	449	+
	450	+
	451	+
	452	+
	453	+
	454	+	HB2507 Enrolled - 13 - LRB103 29028 HLH 55414 b
	455	+
	456	+
	457	+	HB2507 Enrolled- 14 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 14 - LRB103 29028 HLH 55414 b
	458	+	HB2507 Enrolled - 14 - LRB103 29028 HLH 55414 b
	459	+	1 considered to be 33 1/3% of fair cash value. The valuation
	460	+	2 under this Section applies only to the qualifying water
	461	+	3 treatment facility itself and not to the land on which the
	462	+	4 facility is located.
	463	+	5 (Source: P.A. 92-278, eff. 1-1-02.)
	464	+	6 (35 ILCS 200/Art. 11 Div. 5 heading new)
	465	+	7 Division 5. Regional wastewater facilities
	466	+	8 (35 ILCS 200/11-175 new)
	467	+	9 Sec. 11-175. Legislative findings. The General Assembly
	468	+	10 finds that it is the policy of the State to ensure and
	469	+	11 encourage the availability of means for the safe collection,
	470	+	12 treatment, and disposal of domestic, commercial, and
	471	+	13 industrial sewage and waste for our cities, villages, towns,
	472	+	14 and rural residents and that it has become increasingly
	473	+	15 difficult and cost prohibitive for smaller cities, towns, and
	474	+	16 villages to construct, maintain, or operate, to current
	475	+	17 standards, wastewater facilities. The General Assembly further
	476	+	18 finds that regional facilities capable of serving several
	477	+	19 cities, villages, towns, municipal joint sewage treatment
	478	+	20 agencies, municipal sewer commissions, sanitary districts, and
	479	+	21 rural wastewater companies offer a viable economic solution to
	480	+	22 this concern. For these reasons, the General Assembly declares
	481	+	23 it to be the policy of the State to encourage the construction
	482	+	24 and operation of regional wastewater facilities capable of
	483	+
	484	+
	485	+
	486	+
	487	+
	488	+	HB2507 Enrolled - 14 - LRB103 29028 HLH 55414 b
	489	+
	490	+
	491	+	HB2507 Enrolled- 15 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 15 - LRB103 29028 HLH 55414 b
	492	+	HB2507 Enrolled - 15 - LRB103 29028 HLH 55414 b
	493	+	1 providing for the safe collection, treatment, and disposal of
	494	+	2 domestic, commercial, and industrial sewage and waste for
	495	+	3 cities, villages, towns, municipal joint sewage treatment
	496	+	4 agencies, municipal sewer commissions, sanitary districts, and
	497	+	5 rural wastewater companies thereby relieving the burden on
	498	+	6 those entities and their citizens from constructing and
	499	+	7 maintaining their own individual wastewater facilities.
	500	+	8 (35 ILCS 200/11-180 new)
	501	+	9 Sec. 11-180. Definitions. As used in this Division:
	502	+	10 "Department" means the Department of Revenue.
	503	+	11 "Municipal joint sewage treatment agency" means a
	504	+	12 municipal joint sewage treatment agency organized and existing
	505	+	13 under the Intergovernmental Cooperation Act.
	506	+	14 "Municipal sewer commission" means a sewer commission
	507	+	15 organized and existing under Division 136 of Article 11
	508	+	16 Illinois Municipal Code.
	509	+	17 "Not-for-profit corporation" means an Illinois corporation
	510	+	18 organized and existing under the General Not For Profit
	511	+	19 Corporation Act of 1986 that is in good standing with the State
	512	+	20 and has been granted status as an exempt organization under
	513	+	21 Section 501(c) of the Internal Revenue Code or any successor
	514	+	22 or similar provision of the Internal Revenue Code.
	515	+	23 "Qualifying wastewater facility" means a wastewater
	516	+	24 facility that collects, treats, or disposes of domestic,
	517	+	25 commercial, and industrial sewage and waste on behalf of the
	518	+
	519	+
	520	+
	521	+
	522	+
	523	+	HB2507 Enrolled - 15 - LRB103 29028 HLH 55414 b
	524	+
	525	+
	526	+	HB2507 Enrolled- 16 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 16 - LRB103 29028 HLH 55414 b
	527	+	HB2507 Enrolled - 16 - LRB103 29028 HLH 55414 b
	528	+	1 corporation's members on a mutual or cooperative and
	529	+	2 not-for-profit basis and that is owned by a not-for-profit
	530	+	3 corporation whose members consist exclusively of one or more
	531	+	4 incorporated cities, villages, or towns of this State,
	532	+	5 municipal joint sewage treatment agencies, municipal sewer
	533	+	6 commissions, sanitary districts, or rural wastewater
	534	+	7 companies.
	535	+	8 "Rural wastewater company" means a not-for-profit
	536	+	9 corporation whose primary purpose is to own, maintain, and
	537	+	10 operate a system for the collection, treatment, and disposal
	538	+	11 of sewage and industrial waste from residences, farms, or
	539	+	12 businesses exclusively in the State of Illinois and not
	540	+	13 otherwise served by any city, village, town, municipal joint
	541	+	14 sewage treatment agency, municipal sewer commission, or
	542	+	15 sanitary district.
	543	+	16 "Sanitary district" means a sanitary district organized
	544	+	17 and existing under the Sanitary District Act of 1907.
	545	+	18 "Wastewater facility" means a plant or facility whose
	546	+	19 primary function is to collect, treat, or dispose of domestic,
	547	+	20 commercial, and industrial sewage and waste, together with all
	548	+	21 other real and personal property reasonably necessary to
	549	+	22 collect, treat, or dispose of the sewage and waste.
	550	+	23 (35 ILCS 200/11-185 new)
	551	+	24 Sec. 11-185. Valuation of qualifying wastewater
	552	+	25 facilities. For purposes of computing the assessed valuation,
	553	+
	554	+
	555	+
	556	+
	557	+
	558	+	HB2507 Enrolled - 16 - LRB103 29028 HLH 55414 b
	559	+
	560	+
	561	+	HB2507 Enrolled- 17 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 17 - LRB103 29028 HLH 55414 b
	562	+	HB2507 Enrolled - 17 - LRB103 29028 HLH 55414 b
	563	+	1 qualifying wastewater facilities shall be valued at 33 1/3% of
	564	+	2 the fair cash value of the facility. To determine 33 1/3% of
	565	+	3 the fair cash value of a qualifying wastewater facility, the
	566	+	4 Department shall take into consideration the probable net
	567	+	5 value that could be realized by the owner if the facility were
	568	+	6 removed and sold at a fair, voluntary sale, giving due account
	569	+	7 to the expenses incurred for removal, site restoration, and
	570	+	8 transportation. The valuation under this Section applies only
	571	+	9 to the qualifying wastewater facility itself and not to the
	572	+	10 land on which the facility is located.
	573	+	11 (35 ILCS 200/11-190 new)
	574	+	12 Sec. 11-190. Exclusion of for-profit wastewater
	575	+	13 facilities. This Division does not apply to a wastewater
	576	+	14 facility that collects, treats, or disposes of domestic,
	577	+	15 commercial, and industrial sewage and waste for profit.
	578	+	16 (35 ILCS 200/11-195 new)
	579	+	17 Sec. 11-195. Assessment authority. For assessment
	580	+	18 purposes, a qualifying wastewater facility shall provide proof
	581	+	19 of a valid facility number issued by the Illinois
	582	+	20 Environmental Protection Agency and shall be assessed by the
	583	+	21 Department.
	584	+	22 (35 ILCS 200/11-200 new)
	585	+	23 Sec. 11-200. Application procedure; assessment by the
	586	+
	587	+
	588	+
	589	+
	590	+
	591	+	HB2507 Enrolled - 17 - LRB103 29028 HLH 55414 b
	592	+
	593	+
	594	+	HB2507 Enrolled- 18 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 18 - LRB103 29028 HLH 55414 b
	595	+	HB2507 Enrolled - 18 - LRB103 29028 HLH 55414 b
	596	+	1 Department. Applications for assessment as a qualifying
	597	+	2 wastewater facility shall be filed with the Department in the
	598	+	3 manner and form prescribed by the Department. The application
	599	+	4 shall contain appropriate documentation that the applicant has
	600	+	5 been issued a valid facility number by the Illinois
	601	+	6 Environmental Protection Agency and is entitled to tax
	602	+	7 treatment under this Division. The effective date of an
	603	+	8 assessment shall be on the January 1 preceding the date of
	604	+	9 approval by the Department or preceding the date construction
	605	+	10 or installation of the facility commences, whichever is later.
	606	+	11 (35 ILCS 200/11-205 new)
	607	+	12 Sec. 11-205. Procedures for assessment; judicial review.
	608	+	13 Proceedings for assessment or reassessment of property
	609	+	14 certified to be a qualifying wastewater facility shall be
	610	+	15 conducted in accordance with procedural rules adopted by the
	611	+	16 Department and in conformity with this Code.
	612	+	17 Any applicant or holder aggrieved by the issuance, refusal
	613	+	18 to issue, denial, revocation, modification, or restriction of
	614	+	19 an assessment as a qualifying wastewater facility may appeal
	615	+	20 the final administrative decision of the Department of Revenue
	616	+	21 under the Administrative Review Law.
	617	+	22 (35 ILCS 200/11-210 new)
	618	+	23 Sec. 11-210. Rulemaking. The Department may adopt rules
	619	+	24 for the implementation of this Division.
	620	+
	621	+
	622	+
	623	+
	624	+
	625	+	HB2507 Enrolled - 18 - LRB103 29028 HLH 55414 b
	626	+
	627	+
	628	+	HB2507 Enrolled- 19 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 19 - LRB103 29028 HLH 55414 b
	629	+	HB2507 Enrolled - 19 - LRB103 29028 HLH 55414 b
	630	+	1 ARTICLE 20. PARK DISTRICTS
	631	+	2 Section 20-1. The Property Tax Code is amended by changing
	632	+	3 Section 18-185 as follows:
	633	+	4 (35 ILCS 200/18-185)
	634	+	5 Sec. 18-185. Short title; definitions. This Division 5
	635	+	6 may be cited as the Property Tax Extension Limitation Law. As
	636	+	7 used in this Division 5:
	637	+	8 "Consumer Price Index" means the Consumer Price Index for
	638	+	9 All Urban Consumers for all items published by the United
	639	+	10 States Department of Labor.
	640	+	11 "Extension limitation" means (a) the lesser of 5% or the
	641	+	12 percentage increase in the Consumer Price Index during the
	642	+	13 12-month calendar year preceding the levy year or (b) the rate
	643	+	14 of increase approved by voters under Section 18-205.
	644	+	15 "Affected county" means a county of 3,000,000 or more
	645	+	16 inhabitants or a county contiguous to a county of 3,000,000 or
	646	+	17 more inhabitants.
	647	+	18 "Taxing district" has the same meaning provided in Section
	648	+	19 1-150, except as otherwise provided in this Section. For the
	649	+	20 1991 through 1994 levy years only, "taxing district" includes
	650	+	21 only each non-home rule taxing district having the majority of
	651	+	22 its 1990 equalized assessed value within any county or
	652	+	23 counties contiguous to a county with 3,000,000 or more
	653	+
	654	+
	655	+
	656	+
	657	+
	658	+	HB2507 Enrolled - 19 - LRB103 29028 HLH 55414 b
	659	+
	660	+
	661	+	HB2507 Enrolled- 20 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 20 - LRB103 29028 HLH 55414 b
	662	+	HB2507 Enrolled - 20 - LRB103 29028 HLH 55414 b
	663	+	1 inhabitants. Beginning with the 1995 levy year, "taxing
	664	+	2 district" includes only each non-home rule taxing district
	665	+	3 subject to this Law before the 1995 levy year and each non-home
	666	+	4 rule taxing district not subject to this Law before the 1995
	667	+	5 levy year having the majority of its 1994 equalized assessed
	668	+	6 value in an affected county or counties. Beginning with the
	669	+	7 levy year in which this Law becomes applicable to a taxing
	670	+	8 district as provided in Section 18-213, "taxing district" also
	671	+	9 includes those taxing districts made subject to this Law as
	672	+	10 provided in Section 18-213.
	673	+	11 "Aggregate extension" for taxing districts to which this
	674	+	12 Law applied before the 1995 levy year means the annual
	675	+	13 corporate extension for the taxing district and those special
	676	+	14 purpose extensions that are made annually for the taxing
	677	+	15 district, excluding special purpose extensions: (a) made for
	678	+	16 the taxing district to pay interest or principal on general
	679	+	17 obligation bonds that were approved by referendum; (b) made
	680	+	18 for any taxing district to pay interest or principal on
	681	+	19 general obligation bonds issued before October 1, 1991; (c)
	682	+	20 made for any taxing district to pay interest or principal on
	683	+	21 bonds issued to refund or continue to refund those bonds
	684	+	22 issued before October 1, 1991; (d) made for any taxing
	685	+	23 district to pay interest or principal on bonds issued to
	686	+	24 refund or continue to refund bonds issued after October 1,
	687	+	25 1991 that were approved by referendum; (e) made for any taxing
	688	+	26 district to pay interest or principal on revenue bonds issued
	689	+
	690	+
	691	+
	692	+
	693	+
	694	+	HB2507 Enrolled - 20 - LRB103 29028 HLH 55414 b
	695	+
	696	+
	697	+	HB2507 Enrolled- 21 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 21 - LRB103 29028 HLH 55414 b
	698	+	HB2507 Enrolled - 21 - LRB103 29028 HLH 55414 b
	699	+	1 before October 1, 1991 for payment of which a property tax levy
	700	+	2 or the full faith and credit of the unit of local government is
	701	+	3 pledged; however, a tax for the payment of interest or
	702	+	4 principal on those bonds shall be made only after the
	703	+	5 governing body of the unit of local government finds that all
	704	+	6 other sources for payment are insufficient to make those
	705	+	7 payments; (f) made for payments under a building commission
	706	+	8 lease when the lease payments are for the retirement of bonds
	707	+	9 issued by the commission before October 1, 1991, to pay for the
	708	+	10 building project; (g) made for payments due under installment
	709	+	11 contracts entered into before October 1, 1991; (h) made for
	710	+	12 payments of principal and interest on bonds issued under the
	711	+	13 Metropolitan Water Reclamation District Act to finance
	712	+	14 construction projects initiated before October 1, 1991; (i)
	713	+	15 made for payments of principal and interest on limited bonds,
	714	+	16 as defined in Section 3 of the Local Government Debt Reform
	715	+	17 Act, in an amount not to exceed the debt service extension base
	716	+	18 less the amount in items (b), (c), (e), and (h) of this
	717	+	19 definition for non-referendum obligations, except obligations
	718	+	20 initially issued pursuant to referendum; (j) made for payments
	719	+	21 of principal and interest on bonds issued under Section 15 of
	720	+	22 the Local Government Debt Reform Act; (k) made by a school
	721	+	23 district that participates in the Special Education District
	722	+	24 of Lake County, created by special education joint agreement
	723	+	25 under Section 10-22.31 of the School Code, for payment of the
	724	+	26 school district's share of the amounts required to be
	725	+
	726	+
	727	+
	728	+
	729	+
	730	+	HB2507 Enrolled - 21 - LRB103 29028 HLH 55414 b
	731	+
	732	+
	733	+	HB2507 Enrolled- 22 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 22 - LRB103 29028 HLH 55414 b
	734	+	HB2507 Enrolled - 22 - LRB103 29028 HLH 55414 b
	735	+	1 contributed by the Special Education District of Lake County
	736	+	2 to the Illinois Municipal Retirement Fund under Article 7 of
	737	+	3 the Illinois Pension Code; the amount of any extension under
	738	+	4 this item (k) shall be certified by the school district to the
	739	+	5 county clerk; (l) made to fund expenses of providing joint
	740	+	6 recreational programs for persons with disabilities under
	741	+	7 Section 5-8 of the Park District Code or Section 11-95-14 of
	742	+	8 the Illinois Municipal Code; (m) made for temporary relocation
	743	+	9 loan repayment purposes pursuant to Sections 2-3.77 and
	744	+	10 17-2.2d of the School Code; (n) made for payment of principal
	745	+	11 and interest on any bonds issued under the authority of
	746	+	12 Section 17-2.2d of the School Code; (o) made for contributions
	747	+	13 to a firefighter's pension fund created under Article 4 of the
	748	+	14 Illinois Pension Code, to the extent of the amount certified
	749	+	15 under item (5) of Section 4-134 of the Illinois Pension Code;
	750	+	16 and (p) made for road purposes in the first year after a
	751	+	17 township assumes the rights, powers, duties, assets, property,
	752	+	18 liabilities, obligations, and responsibilities of a road
	753	+	19 district abolished under the provisions of Section 6-133 of
	754	+	20 the Illinois Highway Code; and (q) made for aquarium or museum
	755	+	21 purposes by a park district or municipality under the Park
	756	+	22 District and Municipal Aquarium and Museum Act.
	757	+	23 "Aggregate extension" for the taxing districts to which
	758	+	24 this Law did not apply before the 1995 levy year (except taxing
	759	+	25 districts subject to this Law in accordance with Section
	760	+	26 18-213) means the annual corporate extension for the taxing
	761	+
	762	+
	763	+
	764	+
	765	+
	766	+	HB2507 Enrolled - 22 - LRB103 29028 HLH 55414 b
	767	+
	768	+
	769	+	HB2507 Enrolled- 23 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 23 - LRB103 29028 HLH 55414 b
	770	+	HB2507 Enrolled - 23 - LRB103 29028 HLH 55414 b
	771	+	1 district and those special purpose extensions that are made
	772	+	2 annually for the taxing district, excluding special purpose
	773	+	3 extensions: (a) made for the taxing district to pay interest
	774	+	4 or principal on general obligation bonds that were approved by
	775	+	5 referendum; (b) made for any taxing district to pay interest
	776	+	6 or principal on general obligation bonds issued before March
	777	+	7 1, 1995; (c) made for any taxing district to pay interest or
	778	+	8 principal on bonds issued to refund or continue to refund
	779	+	9 those bonds issued before March 1, 1995; (d) made for any
	780	+	10 taxing district to pay interest or principal on bonds issued
	781	+	11 to refund or continue to refund bonds issued after March 1,
	782	+	12 1995 that were approved by referendum; (e) made for any taxing
	783	+	13 district to pay interest or principal on revenue bonds issued
	784	+	14 before March 1, 1995 for payment of which a property tax levy
	785	+	15 or the full faith and credit of the unit of local government is
	786	+	16 pledged; however, a tax for the payment of interest or
	787	+	17 principal on those bonds shall be made only after the
	788	+	18 governing body of the unit of local government finds that all
	789	+	19 other sources for payment are insufficient to make those
	790	+	20 payments; (f) made for payments under a building commission
	791	+	21 lease when the lease payments are for the retirement of bonds
	792	+	22 issued by the commission before March 1, 1995 to pay for the
	793	+	23 building project; (g) made for payments due under installment
	794	+	24 contracts entered into before March 1, 1995; (h) made for
	795	+	25 payments of principal and interest on bonds issued under the
	796	+	26 Metropolitan Water Reclamation District Act to finance
	797	+
	798	+
	799	+
	800	+
	801	+
	802	+	HB2507 Enrolled - 23 - LRB103 29028 HLH 55414 b
	803	+
	804	+
	805	+	HB2507 Enrolled- 24 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 24 - LRB103 29028 HLH 55414 b
	806	+	HB2507 Enrolled - 24 - LRB103 29028 HLH 55414 b
	807	+	1 construction projects initiated before October 1, 1991; (h-4)
	808	+	2 made for stormwater management purposes by the Metropolitan
	809	+	3 Water Reclamation District of Greater Chicago under Section 12
	810	+	4 of the Metropolitan Water Reclamation District Act; (h-8) made
	811	+	5 for payments of principal and interest on bonds issued under
	812	+	6 Section 9.6a of the Metropolitan Water Reclamation District
	813	+	7 Act to make contributions to the pension fund established
	814	+	8 under Article 13 of the Illinois Pension Code; (i) made for
	815	+	9 payments of principal and interest on limited bonds, as
	816	+	10 defined in Section 3 of the Local Government Debt Reform Act,
	817	+	11 in an amount not to exceed the debt service extension base less
	818	+	12 the amount in items (b), (c), and (e) of this definition for
	819	+	13 non-referendum obligations, except obligations initially
	820	+	14 issued pursuant to referendum and bonds described in
	821	+	15 subsections (h) and (h-8) of this definition; (j) made for
	822	+	16 payments of principal and interest on bonds issued under
	823	+	17 Section 15 of the Local Government Debt Reform Act; (k) made
	824	+	18 for payments of principal and interest on bonds authorized by
	825	+	19 Public Act 88-503 and issued under Section 20a of the Chicago
	826	+	20 Park District Act for aquarium or museum projects and bonds
	827	+	21 issued under Section 20a of the Chicago Park District Act for
	828	+	22 the purpose of making contributions to the pension fund
	829	+	23 established under Article 12 of the Illinois Pension Code; (l)
	830	+	24 made for payments of principal and interest on bonds
	831	+	25 authorized by Public Act 87-1191 or 93-601 and (i) issued
	832	+	26 pursuant to Section 21.2 of the Cook County Forest Preserve
	833	+
	834	+
	835	+
	836	+
	837	+
	838	+	HB2507 Enrolled - 24 - LRB103 29028 HLH 55414 b
	839	+
	840	+
	841	+	HB2507 Enrolled- 25 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 25 - LRB103 29028 HLH 55414 b
	842	+	HB2507 Enrolled - 25 - LRB103 29028 HLH 55414 b
	843	+	1 District Act, (ii) issued under Section 42 of the Cook County
	844	+	2 Forest Preserve District Act for zoological park projects, or
	845	+	3 (iii) issued under Section 44.1 of the Cook County Forest
	846	+	4 Preserve District Act for botanical gardens projects; (m) made
	847	+	5 pursuant to Section 34-53.5 of the School Code, whether levied
	848	+	6 annually or not; (n) made to fund expenses of providing joint
	849	+	7 recreational programs for persons with disabilities under
	850	+	8 Section 5-8 of the Park District Code or Section 11-95-14 of
	851	+	9 the Illinois Municipal Code; (o) made by the Chicago Park
	852	+	10 District for recreational programs for persons with
	853	+	11 disabilities under subsection (c) of Section 7.06 of the
	854	+	12 Chicago Park District Act; (p) made for contributions to a
	855	+	13 firefighter's pension fund created under Article 4 of the
	856	+	14 Illinois Pension Code, to the extent of the amount certified
	857	+	15 under item (5) of Section 4-134 of the Illinois Pension Code;
	858	+	16 (q) made by Ford Heights School District 169 under Section
	859	+	17 17-9.02 of the School Code; and (r) made for the purpose of
	860	+	18 making employer contributions to the Public School Teachers'
	861	+	19 Pension and Retirement Fund of Chicago under Section 34-53 of
	862	+	20 the School Code; and (s) made for aquarium or museum purposes
	863	+	21 by a park district or municipality under the Park District and
	864	+	22 Municipal Aquarium and Museum Act.
	865	+	23 "Aggregate extension" for all taxing districts to which
	866	+	24 this Law applies in accordance with Section 18-213, except for
	867	+	25 those taxing districts subject to paragraph (2) of subsection
	868	+	26 (e) of Section 18-213, means the annual corporate extension
	869	+
	870	+
	871	+
	872	+
	873	+
	874	+	HB2507 Enrolled - 25 - LRB103 29028 HLH 55414 b
	875	+
	876	+
	877	+	HB2507 Enrolled- 26 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 26 - LRB103 29028 HLH 55414 b
	878	+	HB2507 Enrolled - 26 - LRB103 29028 HLH 55414 b
	879	+	1 for the taxing district and those special purpose extensions
	880	+	2 that are made annually for the taxing district, excluding
	881	+	3 special purpose extensions: (a) made for the taxing district
	882	+	4 to pay interest or principal on general obligation bonds that
	883	+	5 were approved by referendum; (b) made for any taxing district
	884	+	6 to pay interest or principal on general obligation bonds
	885	+	7 issued before the date on which the referendum making this Law
	886	+	8 applicable to the taxing district is held; (c) made for any
	887	+	9 taxing district to pay interest or principal on bonds issued
	888	+	10 to refund or continue to refund those bonds issued before the
	889	+	11 date on which the referendum making this Law applicable to the
	890	+	12 taxing district is held; (d) made for any taxing district to
	891	+	13 pay interest or principal on bonds issued to refund or
	892	+	14 continue to refund bonds issued after the date on which the
	893	+	15 referendum making this Law applicable to the taxing district
	894	+	16 is held if the bonds were approved by referendum after the date
	895	+	17 on which the referendum making this Law applicable to the
	896	+	18 taxing district is held; (e) made for any taxing district to
	897	+	19 pay interest or principal on revenue bonds issued before the
	898	+	20 date on which the referendum making this Law applicable to the
	899	+	21 taxing district is held for payment of which a property tax
	900	+	22 levy or the full faith and credit of the unit of local
	901	+	23 government is pledged; however, a tax for the payment of
	902	+	24 interest or principal on those bonds shall be made only after
	903	+	25 the governing body of the unit of local government finds that
	904	+	26 all other sources for payment are insufficient to make those
	905	+
	906	+
	907	+
	908	+
	909	+
	910	+	HB2507 Enrolled - 26 - LRB103 29028 HLH 55414 b
	911	+
	912	+
	913	+	HB2507 Enrolled- 27 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 27 - LRB103 29028 HLH 55414 b
	914	+	HB2507 Enrolled - 27 - LRB103 29028 HLH 55414 b
	915	+	1 payments; (f) made for payments under a building commission
	916	+	2 lease when the lease payments are for the retirement of bonds
	917	+	3 issued by the commission before the date on which the
	918	+	4 referendum making this Law applicable to the taxing district
	919	+	5 is held to pay for the building project; (g) made for payments
	920	+	6 due under installment contracts entered into before the date
	921	+	7 on which the referendum making this Law applicable to the
	922	+	8 taxing district is held; (h) made for payments of principal
	923	+	9 and interest on limited bonds, as defined in Section 3 of the
	924	+	10 Local Government Debt Reform Act, in an amount not to exceed
	925	+	11 the debt service extension base less the amount in items (b),
	926	+	12 (c), and (e) of this definition for non-referendum
	927	+	13 obligations, except obligations initially issued pursuant to
	928	+	14 referendum; (i) made for payments of principal and interest on
	929	+	15 bonds issued under Section 15 of the Local Government Debt
	930	+	16 Reform Act; (j) made for a qualified airport authority to pay
	931	+	17 interest or principal on general obligation bonds issued for
	932	+	18 the purpose of paying obligations due under, or financing
	933	+	19 airport facilities required to be acquired, constructed,
	934	+	20 installed or equipped pursuant to, contracts entered into
	935	+	21 before March 1, 1996 (but not including any amendments to such
	936	+	22 a contract taking effect on or after that date); (k) made to
	937	+	23 fund expenses of providing joint recreational programs for
	938	+	24 persons with disabilities under Section 5-8 of the Park
	939	+	25 District Code or Section 11-95-14 of the Illinois Municipal
	940	+	26 Code; (l) made for contributions to a firefighter's pension
	941	+
	942	+
	943	+
	944	+
	945	+
	946	+	HB2507 Enrolled - 27 - LRB103 29028 HLH 55414 b
	947	+
	948	+
	949	+	HB2507 Enrolled- 28 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 28 - LRB103 29028 HLH 55414 b
	950	+	HB2507 Enrolled - 28 - LRB103 29028 HLH 55414 b
	951	+	1 fund created under Article 4 of the Illinois Pension Code, to
	952	+	2 the extent of the amount certified under item (5) of Section
	953	+	3 4-134 of the Illinois Pension Code; and (m) made for the taxing
	954	+	4 district to pay interest or principal on general obligation
	955	+	5 bonds issued pursuant to Section 19-3.10 of the School Code;
	956	+	6 and (n) made for aquarium or museum purposes by a park district
	957	+	7 or municipality under the Park District and Municipal Aquarium
	958	+	8 and Museum Act.
	959	+	9 "Aggregate extension" for all taxing districts to which
	960	+	10 this Law applies in accordance with paragraph (2) of
	961	+	11 subsection (e) of Section 18-213 means the annual corporate
	962	+	12 extension for the taxing district and those special purpose
	963	+	13 extensions that are made annually for the taxing district,
	964	+	14 excluding special purpose extensions: (a) made for the taxing
	965	+	15 district to pay interest or principal on general obligation
	966	+	16 bonds that were approved by referendum; (b) made for any
	967	+	17 taxing district to pay interest or principal on general
	968	+	18 obligation bonds issued before March 7, 1997 (the effective
	969	+	19 date of Public Act 89-718); (c) made for any taxing district to
	970	+	20 pay interest or principal on bonds issued to refund or
	971	+	21 continue to refund those bonds issued before March 7, 1997
	972	+	22 (the effective date of Public Act 89-718); (d) made for any
	973	+	23 taxing district to pay interest or principal on bonds issued
	974	+	24 to refund or continue to refund bonds issued after March 7,
	975	+	25 1997 (the effective date of Public Act 89-718) if the bonds
	976	+	26 were approved by referendum after March 7, 1997 (the effective
	977	+
	978	+
	979	+
	980	+
	981	+
	982	+	HB2507 Enrolled - 28 - LRB103 29028 HLH 55414 b
	983	+
	984	+
	985	+	HB2507 Enrolled- 29 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 29 - LRB103 29028 HLH 55414 b
	986	+	HB2507 Enrolled - 29 - LRB103 29028 HLH 55414 b
	987	+	1 date of Public Act 89-718); (e) made for any taxing district to
	988	+	2 pay interest or principal on revenue bonds issued before March
	989	+	3 7, 1997 (the effective date of Public Act 89-718) for payment
	990	+	4 of which a property tax levy or the full faith and credit of
	991	+	5 the unit of local government is pledged; however, a tax for the
	992	+	6 payment of interest or principal on those bonds shall be made
	993	+	7 only after the governing body of the unit of local government
	994	+	8 finds that all other sources for payment are insufficient to
	995	+	9 make those payments; (f) made for payments under a building
	996	+	10 commission lease when the lease payments are for the
	997	+	11 retirement of bonds issued by the commission before March 7,
	998	+	12 1997 (the effective date of Public Act 89-718) to pay for the
	999	+	13 building project; (g) made for payments due under installment
	1000	+	14 contracts entered into before March 7, 1997 (the effective
	1001	+	15 date of Public Act 89-718); (h) made for payments of principal
	1002	+	16 and interest on limited bonds, as defined in Section 3 of the
	1003	+	17 Local Government Debt Reform Act, in an amount not to exceed
	1004	+	18 the debt service extension base less the amount in items (b),
	1005	+	19 (c), and (e) of this definition for non-referendum
	1006	+	20 obligations, except obligations initially issued pursuant to
	1007	+	21 referendum; (i) made for payments of principal and interest on
	1008	+	22 bonds issued under Section 15 of the Local Government Debt
	1009	+	23 Reform Act; (j) made for a qualified airport authority to pay
	1010	+	24 interest or principal on general obligation bonds issued for
	1011	+	25 the purpose of paying obligations due under, or financing
	1012	+	26 airport facilities required to be acquired, constructed,
	1013	+
	1014	+
	1015	+
	1016	+
	1017	+
	1018	+	HB2507 Enrolled - 29 - LRB103 29028 HLH 55414 b
	1019	+
	1020	+
	1021	+	HB2507 Enrolled- 30 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 30 - LRB103 29028 HLH 55414 b
	1022	+	HB2507 Enrolled - 30 - LRB103 29028 HLH 55414 b
	1023	+	1 installed or equipped pursuant to, contracts entered into
	1024	+	2 before March 1, 1996 (but not including any amendments to such
	1025	+	3 a contract taking effect on or after that date); (k) made to
	1026	+	4 fund expenses of providing joint recreational programs for
	1027	+	5 persons with disabilities under Section 5-8 of the Park
	1028	+	6 District Code or Section 11-95-14 of the Illinois Municipal
	1029	+	7 Code; and (l) made for contributions to a firefighter's
	1030	+	8 pension fund created under Article 4 of the Illinois Pension
	1031	+	9 Code, to the extent of the amount certified under item (5) of
	1032	+	10 Section 4-134 of the Illinois Pension Code; and (m) made for
	1033	+	11 aquarium or museum purposes by a park district or municipality
	1034	+	12 under the Park District and Municipal Aquarium and Museum Act.
	1035	+	13 "Debt service extension base" means an amount equal to
	1036	+	14 that portion of the extension for a taxing district for the
	1037	+	15 1994 levy year, or for those taxing districts subject to this
	1038	+	16 Law in accordance with Section 18-213, except for those
	1039	+	17 subject to paragraph (2) of subsection (e) of Section 18-213,
	1040	+	18 for the levy year in which the referendum making this Law
	1041	+	19 applicable to the taxing district is held, or for those taxing
	1042	+	20 districts subject to this Law in accordance with paragraph (2)
	1043	+	21 of subsection (e) of Section 18-213 for the 1996 levy year,
	1044	+	22 constituting an extension for payment of principal and
	1045	+	23 interest on bonds issued by the taxing district without
	1046	+	24 referendum, but not including excluded non-referendum bonds.
	1047	+	25 For park districts (i) that were first subject to this Law in
	1048	+	26 1991 or 1995 and (ii) whose extension for the 1994 levy year
	1049	+
	1050	+
	1051	+
	1052	+
	1053	+
	1054	+	HB2507 Enrolled - 30 - LRB103 29028 HLH 55414 b
	1055	+
	1056	+
	1057	+	HB2507 Enrolled- 31 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 31 - LRB103 29028 HLH 55414 b
	1058	+	HB2507 Enrolled - 31 - LRB103 29028 HLH 55414 b
	1059	+	1 for the payment of principal and interest on bonds issued by
	1060	+	2 the park district without referendum (but not including
	1061	+	3 excluded non-referendum bonds) was less than 51% of the amount
	1062	+	4 for the 1991 levy year constituting an extension for payment
	1063	+	5 of principal and interest on bonds issued by the park district
	1064	+	6 without referendum (but not including excluded non-referendum
	1065	+	7 bonds), "debt service extension base" means an amount equal to
	1066	+	8 that portion of the extension for the 1991 levy year
	1067	+	9 constituting an extension for payment of principal and
	1068	+	10 interest on bonds issued by the park district without
	1069	+	11 referendum (but not including excluded non-referendum bonds).
	1070	+	12 A debt service extension base established or increased at any
	1071	+	13 time pursuant to any provision of this Law, except Section
	1072	+	14 18-212, shall be increased each year commencing with the later
	1073	+	15 of (i) the 2009 levy year or (ii) the first levy year in which
	1074	+	16 this Law becomes applicable to the taxing district, by the
	1075	+	17 lesser of 5% or the percentage increase in the Consumer Price
	1076	+	18 Index during the 12-month calendar year preceding the levy
	1077	+	19 year. The debt service extension base may be established or
	1078	+	20 increased as provided under Section 18-212. "Excluded
	1079	+	21 non-referendum bonds" means (i) bonds authorized by Public Act
	1080	+	22 88-503 and issued under Section 20a of the Chicago Park
	1081	+	23 District Act for aquarium and museum projects; (ii) bonds
	1082	+	24 issued under Section 15 of the Local Government Debt Reform
	1083	+	25 Act; or (iii) refunding obligations issued to refund or to
	1084	+	26 continue to refund obligations initially issued pursuant to
	1085	+
	1086	+
	1087	+
	1088	+
	1089	+
	1090	+	HB2507 Enrolled - 31 - LRB103 29028 HLH 55414 b
	1091	+
	1092	+
	1093	+	HB2507 Enrolled- 32 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 32 - LRB103 29028 HLH 55414 b
	1094	+	HB2507 Enrolled - 32 - LRB103 29028 HLH 55414 b
	1095	+	1 referendum.
	1096	+	2 "Special purpose extensions" include, but are not limited
	1097	+	3 to, extensions for levies made on an annual basis for
	1098	+	4 unemployment and workers' compensation, self-insurance,
	1099	+	5 contributions to pension plans, and extensions made pursuant
	1100	+	6 to Section 6-601 of the Illinois Highway Code for a road
	1101	+	7 district's permanent road fund whether levied annually or not.
	1102	+	8 The extension for a special service area is not included in the
	1103	+	9 aggregate extension.
	1104	+	10 "Aggregate extension base" means the taxing district's
	1105	+	11 last preceding aggregate extension as adjusted under Sections
	1106	+	12 18-135, 18-215, 18-230, 18-206, and 18-233. Beginning with
	1107	+	13 levy year 2022, for taxing districts that are specified in
	1108	+	14 Section 18-190.7, the taxing district's aggregate extension
	1109	+	15 base shall be calculated as provided in Section 18-190.7. An
	1110	+	16 adjustment under Section 18-135 shall be made for the 2007
	1111	+	17 levy year and all subsequent levy years whenever one or more
	1112	+	18 counties within which a taxing district is located (i) used
	1113	+	19 estimated valuations or rates when extending taxes in the
	1114	+	20 taxing district for the last preceding levy year that resulted
	1115	+	21 in the over or under extension of taxes, or (ii) increased or
	1116	+	22 decreased the tax extension for the last preceding levy year
	1117	+	23 as required by Section 18-135(c). Whenever an adjustment is
	1118	+	24 required under Section 18-135, the aggregate extension base of
	1119	+	25 the taxing district shall be equal to the amount that the
	1120	+	26 aggregate extension of the taxing district would have been for
	1121	+
	1122	+
	1123	+
	1124	+
	1125	+
	1126	+	HB2507 Enrolled - 32 - LRB103 29028 HLH 55414 b
	1127	+
	1128	+
	1129	+	HB2507 Enrolled- 33 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 33 - LRB103 29028 HLH 55414 b
	1130	+	HB2507 Enrolled - 33 - LRB103 29028 HLH 55414 b
	1131	+	1 the last preceding levy year if either or both (i) actual,
	1132	+	2 rather than estimated, valuations or rates had been used to
	1133	+	3 calculate the extension of taxes for the last levy year, or
	1134	+	4 (ii) the tax extension for the last preceding levy year had not
	1135	+	5 been adjusted as required by subsection (c) of Section 18-135.
	1136	+	6 Notwithstanding any other provision of law, for levy year
	1137	+	7 2012, the aggregate extension base for West Northfield School
	1138	+	8 District No. 31 in Cook County shall be $12,654,592.
	1139	+	9 Notwithstanding any other provision of law, for levy year
	1140	+	10 2022, the aggregate extension base of a home equity assurance
	1141	+	11 program that levied at least $1,000,000 in property taxes in
	1142	+	12 levy year 2019 or 2020 under the Home Equity Assurance Act
	1143	+	13 shall be the amount that the program's aggregate extension
	1144	+	14 base for levy year 2021 would have been if the program had
	1145	+	15 levied a property tax for levy year 2021.
	1146	+	16 "Levy year" has the same meaning as "year" under Section
	1147	+	17 1-155.
	1148	+	18 "New property" means (i) the assessed value, after final
	1149	+	19 board of review or board of appeals action, of new
	1150	+	20 improvements or additions to existing improvements on any
	1151	+	21 parcel of real property that increase the assessed value of
	1152	+	22 that real property during the levy year multiplied by the
	1153	+	23 equalization factor issued by the Department under Section
	1154	+	24 17-30, (ii) the assessed value, after final board of review or
	1155	+	25 board of appeals action, of real property not exempt from real
	1156	+	26 estate taxation, which real property was exempt from real
	1157	+
	1158	+
	1159	+
	1160	+
	1161	+
	1162	+	HB2507 Enrolled - 33 - LRB103 29028 HLH 55414 b
	1163	+
	1164	+
	1165	+	HB2507 Enrolled- 34 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 34 - LRB103 29028 HLH 55414 b
	1166	+	HB2507 Enrolled - 34 - LRB103 29028 HLH 55414 b
	1167	+	1 estate taxation for any portion of the immediately preceding
	1168	+	2 levy year, multiplied by the equalization factor issued by the
	1169	+	3 Department under Section 17-30, including the assessed value,
	1170	+	4 upon final stabilization of occupancy after new construction
	1171	+	5 is complete, of any real property located within the
	1172	+	6 boundaries of an otherwise or previously exempt military
	1173	+	7 reservation that is intended for residential use and owned by
	1174	+	8 or leased to a private corporation or other entity, (iii) in
	1175	+	9 counties that classify in accordance with Section 4 of Article
	1176	+	10 IX of the Illinois Constitution, an incentive property's
	1177	+	11 additional assessed value resulting from a scheduled increase
	1178	+	12 in the level of assessment as applied to the first year final
	1179	+	13 board of review market value, and (iv) any increase in
	1180	+	14 assessed value due to oil or gas production from an oil or gas
	1181	+	15 well required to be permitted under the Hydraulic Fracturing
	1182	+	16 Regulatory Act that was not produced in or accounted for
	1183	+	17 during the previous levy year. In addition, the county clerk
	1184	+	18 in a county containing a population of 3,000,000 or more shall
	1185	+	19 include in the 1997 recovered tax increment value for any
	1186	+	20 school district, any recovered tax increment value that was
	1187	+	21 applicable to the 1995 tax year calculations.
	1188	+	22 "Qualified airport authority" means an airport authority
	1189	+	23 organized under the Airport Authorities Act and located in a
	1190	+	24 county bordering on the State of Wisconsin and having a
	1191	+	25 population in excess of 200,000 and not greater than 500,000.
	1192	+	26 "Recovered tax increment value" means, except as otherwise
	1193	+
	1194	+
	1195	+
	1196	+
	1197	+
	1198	+	HB2507 Enrolled - 34 - LRB103 29028 HLH 55414 b
	1199	+
	1200	+
	1201	+	HB2507 Enrolled- 35 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 35 - LRB103 29028 HLH 55414 b
	1202	+	HB2507 Enrolled - 35 - LRB103 29028 HLH 55414 b
	1203	+	1 provided in this paragraph, the amount of the current year's
	1204	+	2 equalized assessed value, in the first year after a
	1205	+	3 municipality terminates the designation of an area as a
	1206	+	4 redevelopment project area previously established under the
	1207	+	5 Tax Increment Allocation Redevelopment Act in the Illinois
	1208	+	6 Municipal Code, previously established under the Industrial
	1209	+	7 Jobs Recovery Law in the Illinois Municipal Code, previously
	1210	+	8 established under the Economic Development Project Area Tax
	1211	+	9 Increment Act of 1995, or previously established under the
	1212	+	10 Economic Development Area Tax Increment Allocation Act, of
	1213	+	11 each taxable lot, block, tract, or parcel of real property in
	1214	+	12 the redevelopment project area over and above the initial
	1215	+	13 equalized assessed value of each property in the redevelopment
	1216	+	14 project area. For the taxes which are extended for the 1997
	1217	+	15 levy year, the recovered tax increment value for a non-home
	1218	+	16 rule taxing district that first became subject to this Law for
	1219	+	17 the 1995 levy year because a majority of its 1994 equalized
	1220	+	18 assessed value was in an affected county or counties shall be
	1221	+	19 increased if a municipality terminated the designation of an
	1222	+	20 area in 1993 as a redevelopment project area previously
	1223	+	21 established under the Tax Increment Allocation Redevelopment
	1224	+	22 Act in the Illinois Municipal Code, previously established
	1225	+	23 under the Industrial Jobs Recovery Law in the Illinois
	1226	+	24 Municipal Code, or previously established under the Economic
	1227	+	25 Development Area Tax Increment Allocation Act, by an amount
	1228	+	26 equal to the 1994 equalized assessed value of each taxable
	1229	+
	1230	+
	1231	+
	1232	+
	1233	+
	1234	+	HB2507 Enrolled - 35 - LRB103 29028 HLH 55414 b
	1235	+
	1236	+
	1237	+	HB2507 Enrolled- 36 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 36 - LRB103 29028 HLH 55414 b
	1238	+	HB2507 Enrolled - 36 - LRB103 29028 HLH 55414 b
	1239	+	1 lot, block, tract, or parcel of real property in the
	1240	+	2 redevelopment project area over and above the initial
	1241	+	3 equalized assessed value of each property in the redevelopment
	1242	+	4 project area. In the first year after a municipality removes a
	1243	+	5 taxable lot, block, tract, or parcel of real property from a
	1244	+	6 redevelopment project area established under the Tax Increment
	1245	+	7 Allocation Redevelopment Act in the Illinois Municipal Code,
	1246	+	8 the Industrial Jobs Recovery Law in the Illinois Municipal
	1247	+	9 Code, or the Economic Development Area Tax Increment
	1248	+	10 Allocation Act, "recovered tax increment value" means the
	1249	+	11 amount of the current year's equalized assessed value of each
	1250	+	12 taxable lot, block, tract, or parcel of real property removed
	1251	+	13 from the redevelopment project area over and above the initial
	1252	+	14 equalized assessed value of that real property before removal
	1253	+	15 from the redevelopment project area.
	1254	+	16 Except as otherwise provided in this Section, "limiting
	1255	+	17 rate" means a fraction the numerator of which is the last
	1256	+	18 preceding aggregate extension base times an amount equal to
	1257	+	19 one plus the extension limitation defined in this Section and
	1258	+	20 the denominator of which is the current year's equalized
	1259	+	21 assessed value of all real property in the territory under the
	1260	+	22 jurisdiction of the taxing district during the prior levy
	1261	+	23 year. For those taxing districts that reduced their aggregate
	1262	+	24 extension for the last preceding levy year, except for school
	1263	+	25 districts that reduced their extension for educational
	1264	+	26 purposes pursuant to Section 18-206, the highest aggregate
	1265	+
	1266	+
	1267	+
	1268	+
	1269	+
	1270	+	HB2507 Enrolled - 36 - LRB103 29028 HLH 55414 b
	1271	+
	1272	+
	1273	+	HB2507 Enrolled- 37 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 37 - LRB103 29028 HLH 55414 b
	1274	+	HB2507 Enrolled - 37 - LRB103 29028 HLH 55414 b
	1275	+	1 extension in any of the last 3 preceding levy years shall be
	1276	+	2 used for the purpose of computing the limiting rate. The
	1277	+	3 denominator shall not include new property or the recovered
	1278	+	4 tax increment value. If a new rate, a rate decrease, or a
	1279	+	5 limiting rate increase has been approved at an election held
	1280	+	6 after March 21, 2006, then (i) the otherwise applicable
	1281	+	7 limiting rate shall be increased by the amount of the new rate
	1282	+	8 or shall be reduced by the amount of the rate decrease, as the
	1283	+	9 case may be, or (ii) in the case of a limiting rate increase,
	1284	+	10 the limiting rate shall be equal to the rate set forth in the
	1285	+	11 proposition approved by the voters for each of the years
	1286	+	12 specified in the proposition, after which the limiting rate of
	1287	+	13 the taxing district shall be calculated as otherwise provided.
	1288	+	14 In the case of a taxing district that obtained referendum
	1289	+	15 approval for an increased limiting rate on March 20, 2012, the
	1290	+	16 limiting rate for tax year 2012 shall be the rate that
	1291	+	17 generates the approximate total amount of taxes extendable for
	1292	+	18 that tax year, as set forth in the proposition approved by the
	1293	+	19 voters; this rate shall be the final rate applied by the county
	1294	+	20 clerk for the aggregate of all capped funds of the district for
	1295	+	21 tax year 2012.
	1296	+	22 (Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21;
	1297	+	23 102-519, eff. 8-20-21; 102-558, eff. 8-20-21; 102-707, eff.
	1298	+	24 4-22-22; 102-813, eff. 5-13-22; 102-895, eff. 5-23-22; revised
	1299	+	25 8-29-22.)
	1300	+
	1301	+
	1302	+
	1303	+
	1304	+
	1305	+	HB2507 Enrolled - 37 - LRB103 29028 HLH 55414 b
	1306	+
	1307	+
	1308	+	HB2507 Enrolled- 38 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 38 - LRB103 29028 HLH 55414 b
	1309	+	HB2507 Enrolled - 38 - LRB103 29028 HLH 55414 b
	1310	+	1 Section 20-5. The Park District Code is amended by
	1311	+	2 changing Section 8-3 as follows:
	1312	+	3 (70 ILCS 1205/8-3) (from Ch. 105, par. 8-3)
	1313	+	4 Sec. 8-3. All park districts shall retain and be vested
	1314	+	5 with all power and authority contained in the Park District
	1315	+	6 and Municipal Aquarium and Museum Act an act entitled "An Act
	1316	+	7 concerning Aquariums and Museums in Public Parks", approved
	1317	+	8 June 17, 1898, as amended.
	1318	+	9 (Source: Laws 1951, p. 113.)
	1319	+	10 Section 20-10. The Park District Aquarium and Museum Act
	1320	+	11 is amended by changing Sections 0.01, 1 and 2 as follows:
	1321	+	12 (70 ILCS 1290/0.01) (from Ch. 105, par. 325h)
	1322	+	13 Sec. 0.01. Short title. This Act may be cited as the Park
	1323	+	14 District and Municipal Aquarium and Museum Act.
	1324	+	15 (Source: P.A. 86-1324.)
	1325	+	16 (70 ILCS 1290/1) (from Ch. 105, par. 326)
	1326	+	17 Sec. 1. Erect, operate, and maintain aquariums and
	1327	+	18 museums. The corporate authorities of municipalities cities
	1328	+	19 and park districts having control or supervision over any
	1329	+	20 public park or parks, including parks located on formerly
	1330	+	21 submerged land, are hereby authorized to purchase, erect, and
	1331	+	22 maintain within any such public park or parks edifices to be
	1332	+
	1333	+
	1334	+
	1335	+
	1336	+
	1337	+	HB2507 Enrolled - 38 - LRB103 29028 HLH 55414 b
	1338	+
	1339	+
	1340	+	HB2507 Enrolled- 39 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 39 - LRB103 29028 HLH 55414 b
	1341	+	HB2507 Enrolled - 39 - LRB103 29028 HLH 55414 b
	1342	+	1 used as aquariums or as museums of art, industry, science, or
	1343	+	2 natural or other history, including presidential libraries,
	1344	+	3 centers, and museums, such aquariums and museums consisting of
	1345	+	4 all facilities for their collections, exhibitions,
	1346	+	5 programming, and associated initiatives, or to permit the
	1347	+	6 directors or trustees of any corporation or society organized
	1348	+	7 for the construction or maintenance and operation of an
	1349	+	8 aquarium or museum as hereinabove described to erect, enlarge,
	1350	+	9 ornament, build, rebuild, rehabilitate, improve, maintain, and
	1351	+	10 operate its aquarium or museum within any public park now or
	1352	+	11 hereafter under the control or supervision of any municipality
	1353	+	12 city or park district, and to contract with any such directors
	1354	+	13 or trustees of any such aquarium or museum relative to the
	1355	+	14 erection, enlargement, ornamentation, building, rebuilding,
	1356	+	15 rehabilitation, improvement, maintenance, ownership, and
	1357	+	16 operation of such aquarium or museum. Notwithstanding the
	1358	+	17 previous sentence, a municipality city or park district may
	1359	+	18 enter into a lease for an initial term not to exceed 99 years,
	1360	+	19 subject to renewal, allowing a corporation or society as
	1361	+	20 hereinabove described to erect, enlarge, ornament, build,
	1362	+	21 rebuild, rehabilitate, improve, maintain, and operate its
	1363	+	22 aquarium or museum, together with grounds immediately adjacent
	1364	+	23 to such aquarium or museum, and to use, possess, and occupy
	1365	+	24 grounds surrounding such aquarium or museum as hereinabove
	1366	+	25 described for the purpose of beautifying and maintaining such
	1367	+	26 grounds in a manner consistent with the aquarium or museum's
	1368	+
	1369	+
	1370	+
	1371	+
	1372	+
	1373	+	HB2507 Enrolled - 39 - LRB103 29028 HLH 55414 b
	1374	+
	1375	+
	1376	+	HB2507 Enrolled- 40 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 40 - LRB103 29028 HLH 55414 b
	1377	+	HB2507 Enrolled - 40 - LRB103 29028 HLH 55414 b
	1378	+	1 purpose, and on the conditions that (1) the public is allowed
	1379	+	2 access to such grounds in a manner consistent with its access
	1380	+	3 to other public parks, and (2) the municipality city or park
	1381	+	4 district retains a reversionary interest in any improvements
	1382	+	5 made by the corporation or society on the grounds, including
	1383	+	6 the aquarium or museum itself, that matures upon the
	1384	+	7 expiration or lawful termination of the lease. It is hereby
	1385	+	8 reaffirmed and found that the aquariums and museums as
	1386	+	9 described in this Section, and their collections, exhibitions,
	1387	+	10 programming, and associated initiatives, serve valuable public
	1388	+	11 purposes, including, but not limited to, furthering human
	1389	+	12 knowledge and understanding, educating and inspiring the
	1390	+	13 public, and expanding recreational and cultural resources and
	1391	+	14 opportunities. Any municipality city or park district may
	1392	+	15 charge, or permit such an aquarium or museum to charge, an
	1393	+	16 admission fee. Any such aquarium or museum, however, shall be
	1394	+	17 open without charge, when accompanied by a teacher, to the
	1395	+	18 children in actual attendance upon grades kindergarten through
	1396	+	19 twelve in any of the schools in this State at all times. In
	1397	+	20 addition, except as otherwise provided in this Section, any
	1398	+	21 such aquarium or museum must be open to persons who reside in
	1399	+	22 this State without charge for a period equivalent to 52 days,
	1400	+	23 at least 6 of which must be during the period from June through
	1401	+	24 August, each year. Beginning on the effective date of this
	1402	+	25 amendatory Act of the 101st General Assembly through June 30,
	1403	+	26 2022, any such aquarium or museum must be open to persons who
	1404	+
	1405	+
	1406	+
	1407	+
	1408	+
	1409	+	HB2507 Enrolled - 40 - LRB103 29028 HLH 55414 b
	1410	+
	1411	+
	1412	+	HB2507 Enrolled- 41 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 41 - LRB103 29028 HLH 55414 b
	1413	+	HB2507 Enrolled - 41 - LRB103 29028 HLH 55414 b
	1414	+	1 reside in this State without charge for a period equivalent to
	1415	+	2 52 days, at least 6 of which must be during the period from
	1416	+	3 June through August, 2021. Notwithstanding said provisions,
	1417	+	4 charges may be made at any time for special services and for
	1418	+	5 admission to special facilities within any aquarium or museum
	1419	+	6 for the education, entertainment, or convenience of visitors.
	1420	+	7 The proceeds of such admission fees and charges for special
	1421	+	8 services and special facilities shall be devoted exclusively
	1422	+	9 to the purposes for which the tax authorized by Section 2
	1423	+	10 hereof may be used. If any owner or owners of any lands or lots
	1424	+	11 abutting or fronting on any such public park, or adjacent
	1425	+	12 thereto, have any private right, easement, interest or
	1426	+	13 property in such public park appurtenant to their lands or
	1427	+	14 lots or otherwise, which would be interfered with by the
	1428	+	15 erection and maintenance of any aquarium or museum as
	1429	+	16 hereinbefore provided, or any right to have such public park
	1430	+	17 remain open or vacant and free from buildings, the corporate
	1431	+	18 authorities of the municipality city or park district having
	1432	+	19 control of such park, may condemn the same in the manner
	1433	+	20 prescribed for the exercise of the right of eminent domain
	1434	+	21 under the Eminent Domain Act. The changes made to this Section
	1435	+	22 by this amendatory Act of the 99th General Assembly are
	1436	+	23 declaratory of existing law and shall not be construed as a new
	1437	+	24 enactment.
	1438	+	25 (Source: P.A. 101-640, eff. 6-12-20.)
	1439	+
	1440	+
	1441	+
	1442	+
	1443	+
	1444	+	HB2507 Enrolled - 41 - LRB103 29028 HLH 55414 b
	1445	+
	1446	+
	1447	+	HB2507 Enrolled- 42 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 42 - LRB103 29028 HLH 55414 b
	1448	+	HB2507 Enrolled - 42 - LRB103 29028 HLH 55414 b
	1449	+	1 (70 ILCS 1290/2) (from Ch. 105, par. 327)
	1450	+	2 Sec. 2. Maintenance tax - Limitations - Levy and
	1451	+	3 collection. The corporate authorities of a municipality or a
	1452	+	4 Each board of park commissioners, having control of a public
	1453	+	5 park or parks within which there shall be maintained any
	1454	+	6 aquarium or any museum or museums of art, industry, science or
	1455	+	7 natural or other history under the provisions of this Act may ,
	1456	+	8 is hereby authorized, subject to the provisions of Section 4
	1457	+	9 of this Act, to levy annually a tax on not to exceed .03 per
	1458	+	10 cent in park districts of less than 500,000 population and in
	1459	+	11 districts of over 500,000 population not to exceed .15 percent
	1460	+	12 of the full, fair cash value, as equalized or assessed by the
	1461	+	13 Department of Revenue, of taxable property embraced in the
	1462	+	14 said district or municipality, according to the valuation of
	1463	+	15 the same as made for the purpose of State and county taxation
	1464	+	16 by the general assessment last preceding the time when the
	1465	+	17 such tax hereby authorized under this Section shall be levied.
	1466	+	18 The : Such tax levied under this Section shall to be for the
	1467	+	19 purpose of establishing, acquiring, completing, erecting,
	1468	+	20 enlarging, ornamenting, building, rebuilding, rehabilitating,
	1469	+	21 improving, operating, maintaining, and caring for such
	1470	+	22 aquarium and museum or museums and the buildings and grounds
	1471	+	23 thereof, ; and the proceeds of such additional tax shall be
	1472	+	24 kept as a separate fund. The Said tax shall be in addition to
	1473	+	25 all other taxes which the such board of park commissioners or
	1474	+	26 the corporate authorities of the municipality are is now or
	1475	+
	1476	+
	1477	+
	1478	+
	1479	+
	1480	+	HB2507 Enrolled - 42 - LRB103 29028 HLH 55414 b
	1481	+
	1482	+
	1483	+	HB2507 Enrolled- 43 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 43 - LRB103 29028 HLH 55414 b
	1484	+	HB2507 Enrolled - 43 - LRB103 29028 HLH 55414 b
	1485	+	1 hereafter may be authorized to levy on the aggregate valuation
	1486	+	2 of all taxable property within the park district or
	1487	+	3 municipality, and the annual levy under this Section shall not
	1488	+	4 exceed either (i) 0.03 percent of the full, fair cash value of
	1489	+	5 taxable property embraced in the district or municipality for
	1490	+	6 municipalities with a population of less than 500,000 and park
	1491	+	7 districts with a population of less than 500,000 or (ii) 0.15
	1492	+	8 percent of the full, fair cash value of taxable property
	1493	+	9 embraced in the district or municipality for municipalities
	1494	+	10 with a population greater than or equal to 500,000 and park
	1495	+	11 districts with a population greater than or equal to 500,000.
	1496	+	12 The Said tax shall be levied and collected in like manner as
	1497	+	13 the general taxes for such parks and shall not be included
	1498	+	14 within any limitation of rate for general park or municipal
	1499	+	15 purposes as now or hereafter provided by law but shall be
	1500	+	16 excluded therefrom and be in addition thereto and in excess
	1501	+	17 thereof, except . Provided, further, that the foregoing
	1502	+	18 limitations upon tax rates, insofar as they are applicable to
	1503	+	19 municipalities of less than 500,000 population or park
	1504	+	20 districts of less than 500,000 population, may be further
	1505	+	21 increased or decreased according to the referendum provisions
	1506	+	22 of the General Revenue Law of Illinois.
	1507	+	23 Whenever the corporate authorities of a municipality with
	1508	+	24 a population of less than 500,000 or the board of park
	1509	+	25 commissioners of a park district with a population of less
	1510	+	26 than 500,000 population adopts a resolution that it shall levy
	1511	+
	1512	+
	1513	+
	1514	+
	1515	+
	1516	+	HB2507 Enrolled - 43 - LRB103 29028 HLH 55414 b
	1517	+
	1518	+
	1519	+	HB2507 Enrolled- 44 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 44 - LRB103 29028 HLH 55414 b
	1520	+	HB2507 Enrolled - 44 - LRB103 29028 HLH 55414 b
	1521	+	1 and collect a tax for the purposes specified in this Section in
	1522	+	2 excess of .03 percent but not to exceed .07 percent of the
	1523	+	3 value of taxable property in the district or municipality, the
	1524	+	4 corporate authorities or board shall cause the resolution to
	1525	+	5 be published at least once in a newspaper of general
	1526	+	6 circulation within the district or municipality. If there is
	1527	+	7 no such newspaper, the resolution shall be posted in at least 3
	1528	+	8 public places within the district or municipality. The
	1529	+	9 publication or posting of the resolution shall include a
	1530	+	10 notice of (1) the specific number of electors required to sign
	1531	+	11 a petition requesting that the question of the adoption of the
	1532	+	12 resolution be submitted to the electors of the district or
	1533	+	13 municipality; (2) the time within which the petition must be
	1534	+	14 filed; and (3) the date of the prospective referendum.
	1535	+	15 The secretary of the park district or the clerk of the
	1536	+	16 municipality shall provide a petition form to any individual
	1537	+	17 requesting one.
	1538	+	18 Any taxpayer in such district or municipality may, within
	1539	+	19 30 days after the first publication or posting of the
	1540	+	20 resolution, file with the secretary of the park district or
	1541	+	21 municipality a petition signed by not less than 10 percent or
	1542	+	22 1,500, whichever is lesser, of the electors of the district or
	1543	+	23 municipality requesting that the following question be
	1544	+	24 submitted to the electors of the district or municipality:
	1545	+	25 "Shall the (insert name of municipality or park
	1546	+	26 district) .... Park District be authorized to levy an annual
	1547	+
	1548	+
	1549	+
	1550	+
	1551	+
	1552	+	HB2507 Enrolled - 44 - LRB103 29028 HLH 55414 b
	1553	+
	1554	+
	1555	+	HB2507 Enrolled- 45 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 45 - LRB103 29028 HLH 55414 b
	1556	+	HB2507 Enrolled - 45 - LRB103 29028 HLH 55414 b
	1557	+	1 tax in excess of .... but not to exceed .... as authorized in
	1558	+	2 Section 2 of the Park District and Municipal Aquarium and
	1559	+	3 Museum Act "An Act concerning aquariums and museums in public
	1560	+	4 parks" for the purpose of establishing, acquiring, completing,
	1561	+	5 erecting, enlarging, ornamenting, building, rebuilding,
	1562	+	6 rehabilitating, improving, operating, maintaining and caring
	1563	+	7 for such aquariums and museum or museums and the buildings and
	1564	+	8 grounds thereof?" The secretary of the park district or the
	1565	+	9 clerk of the municipality shall certify the proposition to the
	1566	+	10 proper election authorities for submission to the electorate
	1567	+	11 at a regular scheduled election in accordance with the general
	1568	+	12 election law. If a majority of the electors voting on the
	1569	+	13 proposition vote in favor thereof, such increased tax shall
	1570	+	14 thereafter be authorized; if a majority of the vote is against
	1571	+	15 such proposition, the previous maximum rate shall remain in
	1572	+	16 effect until changed by law.
	1573	+	17 Whenever the corporate authorities of a municipality with
	1574	+	18 a population of less than 500,000 or the board of park
	1575	+	19 commissioners of a park district with of a population of less
	1576	+	20 than 500,000 adopts a resolution that it shall levy and
	1577	+	21 collect a tax for the purposes specified in this Section in
	1578	+	22 excess of 0.07% but not to exceed 0.15% of the value of taxable
	1579	+	23 property in the district or municipality, the corporate
	1580	+	24 authorities or board shall cause the resolution to be
	1581	+	25 published, at least once, in a newspaper of general
	1582	+	26 circulation within the district or municipality. If there is
	1583	+
	1584	+
	1585	+
	1586	+
	1587	+
	1588	+	HB2507 Enrolled - 45 - LRB103 29028 HLH 55414 b
	1589	+
	1590	+
	1591	+	HB2507 Enrolled- 46 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 46 - LRB103 29028 HLH 55414 b
	1592	+	HB2507 Enrolled - 46 - LRB103 29028 HLH 55414 b
	1593	+	1 no such newspaper, the resolution shall be posted in at least 3
	1594	+	2 public places within the district or municipality. A tax in
	1595	+	3 excess of 0.07% may not be levied under this subsection until
	1596	+	4 the question of levying the tax has been submitted to the
	1597	+	5 electors of the park district or municipality at a regular
	1598	+	6 election and approved by a majority of the electors voting on
	1599	+	7 the question. The park district or municipality District must
	1600	+	8 certify the question to the proper election authority, which
	1601	+	9 must submit the question at an election in accordance with the
	1602	+	10 Election Code. The election authority must submit the question
	1603	+	11 in substantially the following form:
	1604	+	12 "Shall the (insert name of municipality or park
	1605	+	13 district) .... Park District be authorized to levy an
	1606	+	14 annual tax in excess of .... but not to exceed .... as
	1607	+	15 authorized in Section 2 of the Park District and Municipal
	1608	+	16 Aquarium and Museum Act "An Act concerning aquariums and
	1609	+	17 museums in public parks" for the purpose of establishing,
	1610	+	18 acquiring, completing, erecting, enlarging, ornamenting,
	1611	+	19 building, rebuilding, rehabilitating, improving,
	1612	+	20 operating, maintaining and caring for such aquariums and
	1613	+	21 museum or museums and the buildings and grounds thereof?".
	1614	+	22 If a majority of the electors voting on the proposition
	1615	+	23 vote in favor thereof, such increased tax shall thereafter be
	1616	+	24 authorized. If a majority of the electors vote against the
	1617	+	25 proposition, the previous maximum rate shall remain in effect
	1618	+	26 until changed by law.
	1619	+
	1620	+
	1621	+
	1622	+
	1623	+
	1624	+	HB2507 Enrolled - 46 - LRB103 29028 HLH 55414 b
	1625	+
	1626	+
	1627	+	HB2507 Enrolled- 47 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 47 - LRB103 29028 HLH 55414 b
	1628	+	HB2507 Enrolled - 47 - LRB103 29028 HLH 55414 b
	1629	+	1 (Source: P.A. 95-643, eff. 6-1-08.)
	1630	+	2 Section 20-15. The Chicago Park District Act is amended by
	1631	+	3 changing Section 19 as follows:
	1632	+	4 (70 ILCS 1505/19) (from Ch. 105, par. 333.19)
	1633	+	5 Sec. 19. The Chicago Park District Commission is empowered
	1634	+	6 to levy and collect a general tax on the property in the park
	1635	+	7 district for necessary expenses of said district for the
	1636	+	8 construction and maintenance of the parks and other
	1637	+	9 improvements hereby authorized to be made, and for the
	1638	+	10 acquisition and improvement of lands herein authorized to be
	1639	+	11 purchased or acquired by any means provided for in this Act.
	1640	+	12 The commissioners shall cause the amount to be raised by
	1641	+	13 taxation in each year to be certified to the county clerk on or
	1642	+	14 before March 30 of each year, in the manner provided by law and
	1643	+	15 all taxes so levied and certified shall be collected and
	1644	+	16 enforced in the same manner and by the same officers as for
	1645	+	17 State and county purposes. All such general taxes, when
	1646	+	18 collected, shall be paid over to the proper officer of the
	1647	+	19 commission who is authorized to receive and receipt for the
	1648	+	20 same. All taxes authorized to be levied under this Act shall be
	1649	+	21 levied annually prior to March 28 in the same manner as nearly
	1650	+	22 as practicable as taxes are now levied for city and village
	1651	+	23 purposes under the laws of this State. The aggregate amount of
	1652	+	24 taxes so levied exclusive of levies for Park Employee's
	1653	+
	1654	+
	1655	+
	1656	+
	1657	+
	1658	+	HB2507 Enrolled - 47 - LRB103 29028 HLH 55414 b
	1659	+
	1660	+
	1661	+	HB2507 Enrolled- 48 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 48 - LRB103 29028 HLH 55414 b
	1662	+	HB2507 Enrolled - 48 - LRB103 29028 HLH 55414 b
	1663	+	1 Annuity and Benefit Funds, Park Policemen's Pension Funds,
	1664	+	2 Park Policemen's Annuity and Benefit Funds, levies to pay the
	1665	+	3 principal of and interest on bonded indebtedness and judgments
	1666	+	4 and levies for the maintenance and care of aquariums and
	1667	+	5 museums in public parks shall not exceed a rate of .66 per cent
	1668	+	6 for the year 1980 and each year thereafter of the full, fair
	1669	+	7 cash value, as equalized or assessed by the Department of
	1670	+	8 Revenue, of the taxable property in said district.
	1671	+	9 For the purpose of establishing and maintaining a reserve
	1672	+	10 fund for the payment of claims, awards, losses, judgments or
	1673	+	11 liabilities which might be imposed on such park district under
	1674	+	12 the Workers' Compensation Act or the Workers' Occupational
	1675	+	13 Diseases Act, such park district may also levy annually upon
	1676	+	14 all taxable property within its territorial limits a tax not
	1677	+	15 to exceed .005% of the full, fair cash value, as equalized or
	1678	+	16 assessed by the Department of Revenue of the taxable property
	1679	+	17 in said district as equalized and determined for State and
	1680	+	18 local taxes; provided, however, the aggregate amount which may
	1681	+	19 be accumulated in such reserve fund shall not exceed .05% of
	1682	+	20 such assessed valuation.
	1683	+	21 If any of the park authorities superseded by this Act
	1684	+	22 shall have levied and collected taxes under the Park District
	1685	+	23 and Municipal Aquarium and Museum Act pursuant to the
	1686	+	24 provisions of "An Act concerning aquariums and museums in
	1687	+	25 public parks," approved June 17, 1893, as amended, the park
	1688	+	26 commissioners of the Chicago Park District may continue to
	1689	+
	1690	+
	1691	+
	1692	+
	1693	+
	1694	+	HB2507 Enrolled - 48 - LRB103 29028 HLH 55414 b
	1695	+
	1696	+
	1697	+	HB2507 Enrolled- 49 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 49 - LRB103 29028 HLH 55414 b
	1698	+	HB2507 Enrolled - 49 - LRB103 29028 HLH 55414 b
	1699	+	1 levy an annual tax pursuant to the provisions of such Act, but
	1700	+	2 such tax levied by such commissioners shall not exceed a rate
	1701	+	3 of .15 per cent, of the full, fair cash value as equalized or
	1702	+	4 assessed by the Department of Revenue, of taxable property
	1703	+	5 within such Chicago Park District and such tax shall be in
	1704	+	6 addition to all other taxes which such park commissioners may
	1705	+	7 levy. Said tax shall be levied and collected in like manner as
	1706	+	8 the general taxes for such Park District and shall not be
	1707	+	9 included within any limitation of rate for general park
	1708	+	10 purposes as now or hereafter provided by law but shall be
	1709	+	11 excluded therefrom and be in addition thereto and in excess
	1710	+	12 thereof. The proceeds of such tax shall be kept as a separate
	1711	+	13 fund.
	1712	+	14 In addition, the treasurer of the Chicago Park District
	1713	+	15 shall deposit 7.5340% of its receipts in each fiscal year from
	1714	+	16 the Personal Property Tax Replacement Fund in the State
	1715	+	17 Treasury into such aquarium and museum fund for appropriation
	1716	+	18 and disbursement of assets of such fund as if such receipts
	1717	+	19 were property taxes made available pursuant to Section 2 of
	1718	+	20 "An Act concerning aquariums and museums in public parks",
	1719	+	21 approved June 17, 1893, as amended. This amendatory Act of
	1720	+	22 1983 is not intended to nor does it make any change in the
	1721	+	23 meaning of any provision of this or any other Act but is
	1722	+	24 intended to be declarative of existing law.
	1723	+	25 The treasurer of the Chicago Park District shall deposit
	1724	+	26 0.03968% of its receipts in each fiscal year from the Personal
	1725	+
	1726	+
	1727	+
	1728	+
	1729	+
	1730	+	HB2507 Enrolled - 49 - LRB103 29028 HLH 55414 b
	1731	+
	1732	+
	1733	+	HB2507 Enrolled- 50 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 50 - LRB103 29028 HLH 55414 b
	1734	+	HB2507 Enrolled - 50 - LRB103 29028 HLH 55414 b
	1735	+	1 Property Tax Replacement Fund in the State Treasury into the
	1736	+	2 Park Employee's Annuity and Benefit Fund.
	1737	+	3 (Source: P.A. 84-635.)
	1738	+	4 Section 20-20. The Illinois Horse Racing Act of 1975 is
	1739	+	5 amended by changing Section 26 as follows:
	1740	+	6 (230 ILCS 5/26) (from Ch. 8, par. 37-26)
	1741	+	7 Sec. 26. Wagering.
	1742	+	8 (a) Any licensee may conduct and supervise the pari-mutuel
	1743	+	9 system of wagering, as defined in Section 3.12 of this Act, on
	1744	+	10 horse races conducted by an Illinois organization licensee or
	1745	+	11 conducted at a racetrack located in another state or country
	1746	+	12 in accordance with subsection (g) of Section 26 of this Act.
	1747	+	13 Subject to the prior consent of the Board, licensees may
	1748	+	14 supplement any pari-mutuel pool in order to guarantee a
	1749	+	15 minimum distribution. Such pari-mutuel method of wagering
	1750	+	16 shall not, under any circumstances if conducted under the
	1751	+	17 provisions of this Act, be held or construed to be unlawful,
	1752	+	18 other statutes of this State to the contrary notwithstanding.
	1753	+	19 Subject to rules for advance wagering promulgated by the
	1754	+	20 Board, any licensee may accept wagers in advance of the day the
	1755	+	21 race wagered upon occurs.
	1756	+	22 (b) Except for those gaming activities for which a license
	1757	+	23 is obtained and authorized under the Illinois Lottery Law, the
	1758	+	24 Charitable Games Act, the Raffles and Poker Runs Act, or the
	1759	+
	1760	+
	1761	+
	1762	+
	1763	+
	1764	+	HB2507 Enrolled - 50 - LRB103 29028 HLH 55414 b
	1765	+
	1766	+
	1767	+	HB2507 Enrolled- 51 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 51 - LRB103 29028 HLH 55414 b
	1768	+	HB2507 Enrolled - 51 - LRB103 29028 HLH 55414 b
	1769	+	1 Illinois Gambling Act, no other method of betting, pool
	1770	+	2 making, wagering or gambling shall be used or permitted by the
	1771	+	3 licensee. Each licensee may retain, subject to the payment of
	1772	+	4 all applicable taxes and purses, an amount not to exceed 17% of
	1773	+	5 all money wagered under subsection (a) of this Section, except
	1774	+	6 as may otherwise be permitted under this Act.
	1775	+	7 (b-5) An individual may place a wager under the
	1776	+	8 pari-mutuel system from any licensed location authorized under
	1777	+	9 this Act provided that wager is electronically recorded in the
	1778	+	10 manner described in Section 3.12 of this Act. Any wager made
	1779	+	11 electronically by an individual while physically on the
	1780	+	12 premises of a licensee shall be deemed to have been made at the
	1781	+	13 premises of that licensee.
	1782	+	14 (c) (Blank).
	1783	+	15 (c-5) The sum held by any licensee for payment of
	1784	+	16 outstanding pari-mutuel tickets, if unclaimed prior to
	1785	+	17 December 31 of the next year, shall be retained by the licensee
	1786	+	18 for payment of such tickets until that date. Within 10 days
	1787	+	19 thereafter, the balance of such sum remaining unclaimed, less
	1788	+	20 any uncashed supplements contributed by such licensee for the
	1789	+	21 purpose of guaranteeing minimum distributions of any
	1790	+	22 pari-mutuel pool, shall be evenly distributed to the purse
	1791	+	23 account of the organization licensee and the organization
	1792	+	24 licensee, except that the balance of the sum of all
	1793	+	25 outstanding pari-mutuel tickets generated from simulcast
	1794	+	26 wagering and inter-track wagering by an organization licensee
	1795	+
	1796	+
	1797	+
	1798	+
	1799	+
	1800	+	HB2507 Enrolled - 51 - LRB103 29028 HLH 55414 b
	1801	+
	1802	+
	1803	+	HB2507 Enrolled- 52 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 52 - LRB103 29028 HLH 55414 b
	1804	+	HB2507 Enrolled - 52 - LRB103 29028 HLH 55414 b
	1805	+	1 located in a county with a population in excess of 230,000 and
	1806	+	2 borders the Mississippi River or any licensee that derives its
	1807	+	3 license from that organization licensee shall be evenly
	1808	+	4 distributed to the purse account of the organization licensee
	1809	+	5 and the organization licensee.
	1810	+	6 (d) A pari-mutuel ticket shall be honored until December
	1811	+	7 31 of the next calendar year, and the licensee shall pay the
	1812	+	8 same and may charge the amount thereof against unpaid money
	1813	+	9 similarly accumulated on account of pari-mutuel tickets not
	1814	+	10 presented for payment.
	1815	+	11 (e) No licensee shall knowingly permit any minor, other
	1816	+	12 than an employee of such licensee or an owner, trainer,
	1817	+	13 jockey, driver, or employee thereof, to be admitted during a
	1818	+	14 racing program unless accompanied by a parent or guardian, or
	1819	+	15 any minor to be a patron of the pari-mutuel system of wagering
	1820	+	16 conducted or supervised by it. The admission of any
	1821	+	17 unaccompanied minor, other than an employee of the licensee or
	1822	+	18 an owner, trainer, jockey, driver, or employee thereof at a
	1823	+	19 race track is a Class C misdemeanor.
	1824	+	20 (f) Notwithstanding the other provisions of this Act, an
	1825	+	21 organization licensee may contract with an entity in another
	1826	+	22 state or country to permit any legal wagering entity in
	1827	+	23 another state or country to accept wagers solely within such
	1828	+	24 other state or country on races conducted by the organization
	1829	+	25 licensee in this State. Beginning January 1, 2000, these
	1830	+	26 wagers shall not be subject to State taxation. Until January
	1831	+
	1832	+
	1833	+
	1834	+
	1835	+
	1836	+	HB2507 Enrolled - 52 - LRB103 29028 HLH 55414 b
	1837	+
	1838	+
	1839	+	HB2507 Enrolled- 53 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 53 - LRB103 29028 HLH 55414 b
	1840	+	HB2507 Enrolled - 53 - LRB103 29028 HLH 55414 b
	1841	+	1 1, 2000, when the out-of-State entity conducts a pari-mutuel
	1842	+	2 pool separate from the organization licensee, a privilege tax
	1843	+	3 equal to 7 1/2% of all monies received by the organization
	1844	+	4 licensee from entities in other states or countries pursuant
	1845	+	5 to such contracts is imposed on the organization licensee, and
	1846	+	6 such privilege tax shall be remitted to the Department of
	1847	+	7 Revenue within 48 hours of receipt of the moneys from the
	1848	+	8 simulcast. When the out-of-State entity conducts a combined
	1849	+	9 pari-mutuel pool with the organization licensee, the tax shall
	1850	+	10 be 10% of all monies received by the organization licensee
	1851	+	11 with 25% of the receipts from this 10% tax to be distributed to
	1852	+	12 the county in which the race was conducted.
	1853	+	13 An organization licensee may permit one or more of its
	1854	+	14 races to be utilized for pari-mutuel wagering at one or more
	1855	+	15 locations in other states and may transmit audio and visual
	1856	+	16 signals of races the organization licensee conducts to one or
	1857	+	17 more locations outside the State or country and may also
	1858	+	18 permit pari-mutuel pools in other states or countries to be
	1859	+	19 combined with its gross or net wagering pools or with wagering
	1860	+	20 pools established by other states.
	1861	+	21 (g) A host track may accept interstate simulcast wagers on
	1862	+	22 horse races conducted in other states or countries and shall
	1863	+	23 control the number of signals and types of breeds of racing in
	1864	+	24 its simulcast program, subject to the disapproval of the
	1865	+	25 Board. The Board may prohibit a simulcast program only if it
	1866	+	26 finds that the simulcast program is clearly adverse to the
	1867	+
	1868	+
	1869	+
	1870	+
	1871	+
	1872	+	HB2507 Enrolled - 53 - LRB103 29028 HLH 55414 b
	1873	+
	1874	+
	1875	+	HB2507 Enrolled- 54 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 54 - LRB103 29028 HLH 55414 b
	1876	+	HB2507 Enrolled - 54 - LRB103 29028 HLH 55414 b
	1877	+	1 integrity of racing. The host track simulcast program shall
	1878	+	2 include the signal of live racing of all organization
	1879	+	3 licensees. All non-host licensees and advance deposit wagering
	1880	+	4 licensees shall carry the signal of and accept wagers on live
	1881	+	5 racing of all organization licensees. Advance deposit wagering
	1882	+	6 licensees shall not be permitted to accept out-of-state wagers
	1883	+	7 on any Illinois signal provided pursuant to this Section
	1884	+	8 without the approval and consent of the organization licensee
	1885	+	9 providing the signal. For one year after August 15, 2014 (the
	1886	+	10 effective date of Public Act 98-968), non-host licensees may
	1887	+	11 carry the host track simulcast program and shall accept wagers
	1888	+	12 on all races included as part of the simulcast program of horse
	1889	+	13 races conducted at race tracks located within North America
	1890	+	14 upon which wagering is permitted. For a period of one year
	1891	+	15 after August 15, 2014 (the effective date of Public Act
	1892	+	16 98-968), on horse races conducted at race tracks located
	1893	+	17 outside of North America, non-host licensees may accept wagers
	1894	+	18 on all races included as part of the simulcast program upon
	1895	+	19 which wagering is permitted. Beginning August 15, 2015 (one
	1896	+	20 year after the effective date of Public Act 98-968), non-host
	1897	+	21 licensees may carry the host track simulcast program and shall
	1898	+	22 accept wagers on all races included as part of the simulcast
	1899	+	23 program upon which wagering is permitted. All organization
	1900	+	24 licensees shall provide their live signal to all advance
	1901	+	25 deposit wagering licensees for a simulcast commission fee not
	1902	+	26 to exceed 6% of the advance deposit wagering licensee's
	1903	+
	1904	+
	1905	+
	1906	+
	1907	+
	1908	+	HB2507 Enrolled - 54 - LRB103 29028 HLH 55414 b
	1909	+
	1910	+
	1911	+	HB2507 Enrolled- 55 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 55 - LRB103 29028 HLH 55414 b
	1912	+	HB2507 Enrolled - 55 - LRB103 29028 HLH 55414 b
	1913	+	1 Illinois handle on the organization licensee's signal without
	1914	+	2 prior approval by the Board. The Board may adopt rules under
	1915	+	3 which it may permit simulcast commission fees in excess of 6%.
	1916	+	4 The Board shall adopt rules limiting the interstate commission
	1917	+	5 fees charged to an advance deposit wagering licensee. The
	1918	+	6 Board shall adopt rules regarding advance deposit wagering on
	1919	+	7 interstate simulcast races that shall reflect, among other
	1920	+	8 things, the General Assembly's desire to maximize revenues to
	1921	+	9 the State, horsemen purses, and organization licensees.
	1922	+	10 However, organization licensees providing live signals
	1923	+	11 pursuant to the requirements of this subsection (g) may
	1924	+	12 petition the Board to withhold their live signals from an
	1925	+	13 advance deposit wagering licensee if the organization licensee
	1926	+	14 discovers and the Board finds reputable or credible
	1927	+	15 information that the advance deposit wagering licensee is
	1928	+	16 under investigation by another state or federal governmental
	1929	+	17 agency, the advance deposit wagering licensee's license has
	1930	+	18 been suspended in another state, or the advance deposit
	1931	+	19 wagering licensee's license is in revocation proceedings in
	1932	+	20 another state. The organization licensee's provision of their
	1933	+	21 live signal to an advance deposit wagering licensee under this
	1934	+	22 subsection (g) pertains to wagers placed from within Illinois.
	1935	+	23 Advance deposit wagering licensees may place advance deposit
	1936	+	24 wagering terminals at wagering facilities as a convenience to
	1937	+	25 customers. The advance deposit wagering licensee shall not
	1938	+	26 charge or collect any fee from purses for the placement of the
	1939	+
	1940	+
	1941	+
	1942	+
	1943	+
	1944	+	HB2507 Enrolled - 55 - LRB103 29028 HLH 55414 b
	1945	+
	1946	+
	1947	+	HB2507 Enrolled- 56 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 56 - LRB103 29028 HLH 55414 b
	1948	+	HB2507 Enrolled - 56 - LRB103 29028 HLH 55414 b
	1949	+	1 advance deposit wagering terminals. The costs and expenses of
	1950	+	2 the host track and non-host licensees associated with
	1951	+	3 interstate simulcast wagering, other than the interstate
	1952	+	4 commission fee, shall be borne by the host track and all
	1953	+	5 non-host licensees incurring these costs. The interstate
	1954	+	6 commission fee shall not exceed 5% of Illinois handle on the
	1955	+	7 interstate simulcast race or races without prior approval of
	1956	+	8 the Board. The Board shall promulgate rules under which it may
	1957	+	9 permit interstate commission fees in excess of 5%. The
	1958	+	10 interstate commission fee and other fees charged by the
	1959	+	11 sending racetrack, including, but not limited to, satellite
	1960	+	12 decoder fees, shall be uniformly applied to the host track and
	1961	+	13 all non-host licensees.
	1962	+	14 Notwithstanding any other provision of this Act, an
	1963	+	15 organization licensee, with the consent of the horsemen
	1964	+	16 association representing the largest number of owners,
	1965	+	17 trainers, jockeys, or standardbred drivers who race horses at
	1966	+	18 that organization licensee's racing meeting, may maintain a
	1967	+	19 system whereby advance deposit wagering may take place or an
	1968	+	20 organization licensee, with the consent of the horsemen
	1969	+	21 association representing the largest number of owners,
	1970	+	22 trainers, jockeys, or standardbred drivers who race horses at
	1971	+	23 that organization licensee's racing meeting, may contract with
	1972	+	24 another person to carry out a system of advance deposit
	1973	+	25 wagering. Such consent may not be unreasonably withheld. Only
	1974	+	26 with respect to an appeal to the Board that consent for an
	1975	+
	1976	+
	1977	+
	1978	+
	1979	+
	1980	+	HB2507 Enrolled - 56 - LRB103 29028 HLH 55414 b
	1981	+
	1982	+
	1983	+	HB2507 Enrolled- 57 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 57 - LRB103 29028 HLH 55414 b
	1984	+	HB2507 Enrolled - 57 - LRB103 29028 HLH 55414 b
	1985	+	1 organization licensee that maintains its own advance deposit
	1986	+	2 wagering system is being unreasonably withheld, the Board
	1987	+	3 shall issue a final order within 30 days after initiation of
	1988	+	4 the appeal, and the organization licensee's advance deposit
	1989	+	5 wagering system may remain operational during that 30-day
	1990	+	6 period. The actions of any organization licensee who conducts
	1991	+	7 advance deposit wagering or any person who has a contract with
	1992	+	8 an organization licensee to conduct advance deposit wagering
	1993	+	9 who conducts advance deposit wagering on or after January 1,
	1994	+	10 2013 and prior to June 7, 2013 (the effective date of Public
	1995	+	11 Act 98-18) taken in reliance on the changes made to this
	1996	+	12 subsection (g) by Public Act 98-18 are hereby validated,
	1997	+	13 provided payment of all applicable pari-mutuel taxes are
	1998	+	14 remitted to the Board. All advance deposit wagers placed from
	1999	+	15 within Illinois must be placed through a Board-approved
	2000	+	16 advance deposit wagering licensee; no other entity may accept
	2001	+	17 an advance deposit wager from a person within Illinois. All
	2002	+	18 advance deposit wagering is subject to any rules adopted by
	2003	+	19 the Board. The Board may adopt rules necessary to regulate
	2004	+	20 advance deposit wagering through the use of emergency
	2005	+	21 rulemaking in accordance with Section 5-45 of the Illinois
	2006	+	22 Administrative Procedure Act. The General Assembly finds that
	2007	+	23 the adoption of rules to regulate advance deposit wagering is
	2008	+	24 deemed an emergency and necessary for the public interest,
	2009	+	25 safety, and welfare. An advance deposit wagering licensee may
	2010	+	26 retain all moneys as agreed to by contract with an
	2011	+
	2012	+
	2013	+
	2014	+
	2015	+
	2016	+	HB2507 Enrolled - 57 - LRB103 29028 HLH 55414 b
	2017	+
	2018	+
	2019	+	HB2507 Enrolled- 58 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 58 - LRB103 29028 HLH 55414 b
	2020	+	HB2507 Enrolled - 58 - LRB103 29028 HLH 55414 b
	2021	+	1 organization licensee. Any moneys retained by the organization
	2022	+	2 licensee from advance deposit wagering, not including moneys
	2023	+	3 retained by the advance deposit wagering licensee, shall be
	2024	+	4 paid 50% to the organization licensee's purse account and 50%
	2025	+	5 to the organization licensee. With the exception of any
	2026	+	6 organization licensee that is owned by a publicly traded
	2027	+	7 company that is incorporated in a state other than Illinois
	2028	+	8 and advance deposit wagering licensees under contract with
	2029	+	9 such organization licensees, organization licensees that
	2030	+	10 maintain advance deposit wagering systems and advance deposit
	2031	+	11 wagering licensees that contract with organization licensees
	2032	+	12 shall provide sufficiently detailed monthly accountings to the
	2033	+	13 horsemen association representing the largest number of
	2034	+	14 owners, trainers, jockeys, or standardbred drivers who race
	2035	+	15 horses at that organization licensee's racing meeting so that
	2036	+	16 the horsemen association, as an interested party, can confirm
	2037	+	17 the accuracy of the amounts paid to the purse account at the
	2038	+	18 horsemen association's affiliated organization licensee from
	2039	+	19 advance deposit wagering. If more than one breed races at the
	2040	+	20 same race track facility, then the 50% of the moneys to be paid
	2041	+	21 to an organization licensee's purse account shall be allocated
	2042	+	22 among all organization licensees' purse accounts operating at
	2043	+	23 that race track facility proportionately based on the actual
	2044	+	24 number of host days that the Board grants to that breed at that
	2045	+	25 race track facility in the current calendar year. To the
	2046	+	26 extent any fees from advance deposit wagering conducted in
	2047	+
	2048	+
	2049	+
	2050	+
	2051	+
	2052	+	HB2507 Enrolled - 58 - LRB103 29028 HLH 55414 b
	2053	+
	2054	+
	2055	+	HB2507 Enrolled- 59 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 59 - LRB103 29028 HLH 55414 b
	2056	+	HB2507 Enrolled - 59 - LRB103 29028 HLH 55414 b
	2057	+	1 Illinois for wagers in Illinois or other states have been
	2058	+	2 placed in escrow or otherwise withheld from wagers pending a
	2059	+	3 determination of the legality of advance deposit wagering, no
	2060	+	4 action shall be brought to declare such wagers or the
	2061	+	5 disbursement of any fees previously escrowed illegal.
	2062	+	6 (1) Between the hours of 6:30 a.m. and 6:30 p.m. an
	2063	+	7 inter-track wagering licensee other than the host track
	2064	+	8 may supplement the host track simulcast program with
	2065	+	9 additional simulcast races or race programs, provided that
	2066	+	10 between January 1 and the third Friday in February of any
	2067	+	11 year, inclusive, if no live thoroughbred racing is
	2068	+	12 occurring in Illinois during this period, only
	2069	+	13 thoroughbred races may be used for supplemental interstate
	2070	+	14 simulcast purposes. The Board shall withhold approval for
	2071	+	15 a supplemental interstate simulcast only if it finds that
	2072	+	16 the simulcast is clearly adverse to the integrity of
	2073	+	17 racing. A supplemental interstate simulcast may be
	2074	+	18 transmitted from an inter-track wagering licensee to its
	2075	+	19 affiliated non-host licensees. The interstate commission
	2076	+	20 fee for a supplemental interstate simulcast shall be paid
	2077	+	21 by the non-host licensee and its affiliated non-host
	2078	+	22 licensees receiving the simulcast.
	2079	+	23 (2) Between the hours of 6:30 p.m. and 6:30 a.m. an
	2080	+	24 inter-track wagering licensee other than the host track
	2081	+	25 may receive supplemental interstate simulcasts only with
	2082	+	26 the consent of the host track, except when the Board finds
	2083	+
	2084	+
	2085	+
	2086	+
	2087	+
	2088	+	HB2507 Enrolled - 59 - LRB103 29028 HLH 55414 b
	2089	+
	2090	+
	2091	+	HB2507 Enrolled- 60 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 60 - LRB103 29028 HLH 55414 b
	2092	+	HB2507 Enrolled - 60 - LRB103 29028 HLH 55414 b
	2093	+	1 that the simulcast is clearly adverse to the integrity of
	2094	+	2 racing. Consent granted under this paragraph (2) to any
	2095	+	3 inter-track wagering licensee shall be deemed consent to
	2096	+	4 all non-host licensees. The interstate commission fee for
	2097	+	5 the supplemental interstate simulcast shall be paid by all
	2098	+	6 participating non-host licensees.
	2099	+	7 (3) Each licensee conducting interstate simulcast
	2100	+	8 wagering may retain, subject to the payment of all
	2101	+	9 applicable taxes and the purses, an amount not to exceed
	2102	+	10 17% of all money wagered. If any licensee conducts the
	2103	+	11 pari-mutuel system wagering on races conducted at
	2104	+	12 racetracks in another state or country, each such race or
	2105	+	13 race program shall be considered a separate racing day for
	2106	+	14 the purpose of determining the daily handle and computing
	2107	+	15 the privilege tax of that daily handle as provided in
	2108	+	16 subsection (a) of Section 27. Until January 1, 2000, from
	2109	+	17 the sums permitted to be retained pursuant to this
	2110	+	18 subsection, each inter-track wagering location licensee
	2111	+	19 shall pay 1% of the pari-mutuel handle wagered on
	2112	+	20 simulcast wagering to the Horse Racing Tax Allocation
	2113	+	21 Fund, subject to the provisions of subparagraph (B) of
	2114	+	22 paragraph (11) of subsection (h) of Section 26 of this
	2115	+	23 Act.
	2116	+	24 (4) A licensee who receives an interstate simulcast
	2117	+	25 may combine its gross or net pools with pools at the
	2118	+	26 sending racetracks pursuant to rules established by the
	2119	+
	2120	+
	2121	+
	2122	+
	2123	+
	2124	+	HB2507 Enrolled - 60 - LRB103 29028 HLH 55414 b
	2125	+
	2126	+
	2127	+	HB2507 Enrolled- 61 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 61 - LRB103 29028 HLH 55414 b
	2128	+	HB2507 Enrolled - 61 - LRB103 29028 HLH 55414 b
	2129	+	1 Board. All licensees combining their gross pools at a
	2130	+	2 sending racetrack shall adopt the takeout percentages of
	2131	+	3 the sending racetrack. A licensee may also establish a
	2132	+	4 separate pool and takeout structure for wagering purposes
	2133	+	5 on races conducted at race tracks outside of the State of
	2134	+	6 Illinois. The licensee may permit pari-mutuel wagers
	2135	+	7 placed in other states or countries to be combined with
	2136	+	8 its gross or net wagering pools or other wagering pools.
	2137	+	9 (5) After the payment of the interstate commission fee
	2138	+	10 (except for the interstate commission fee on a
	2139	+	11 supplemental interstate simulcast, which shall be paid by
	2140	+	12 the host track and by each non-host licensee through the
	2141	+	13 host track) and all applicable State and local taxes,
	2142	+	14 except as provided in subsection (g) of Section 27 of this
	2143	+	15 Act, the remainder of moneys retained from simulcast
	2144	+	16 wagering pursuant to this subsection (g), and Section 26.2
	2145	+	17 shall be divided as follows:
	2146	+	18 (A) For interstate simulcast wagers made at a host
	2147	+	19 track, 50% to the host track and 50% to purses at the
	2148	+	20 host track.
	2149	+	21 (B) For wagers placed on interstate simulcast
	2150	+	22 races, supplemental simulcasts as defined in
	2151	+	23 subparagraphs (1) and (2), and separately pooled races
	2152	+	24 conducted outside of the State of Illinois made at a
	2153	+	25 non-host licensee, 25% to the host track, 25% to the
	2154	+	26 non-host licensee, and 50% to the purses at the host
	2155	+
	2156	+
	2157	+
	2158	+
	2159	+
	2160	+	HB2507 Enrolled - 61 - LRB103 29028 HLH 55414 b
	2161	+
	2162	+
	2163	+	HB2507 Enrolled- 62 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 62 - LRB103 29028 HLH 55414 b
	2164	+	HB2507 Enrolled - 62 - LRB103 29028 HLH 55414 b
	2165	+	1 track.
	2166	+	2 (6) Notwithstanding any provision in this Act to the
	2167	+	3 contrary, non-host licensees who derive their licenses
	2168	+	4 from a track located in a county with a population in
	2169	+	5 excess of 230,000 and that borders the Mississippi River
	2170	+	6 may receive supplemental interstate simulcast races at all
	2171	+	7 times subject to Board approval, which shall be withheld
	2172	+	8 only upon a finding that a supplemental interstate
	2173	+	9 simulcast is clearly adverse to the integrity of racing.
	2174	+	10 (7) Effective January 1, 2017, notwithstanding any
	2175	+	11 provision of this Act to the contrary, after payment of
	2176	+	12 all applicable State and local taxes and interstate
	2177	+	13 commission fees, non-host licensees who derive their
	2178	+	14 licenses from a track located in a county with a
	2179	+	15 population in excess of 230,000 and that borders the
	2180	+	16 Mississippi River shall retain 50% of the retention from
	2181	+	17 interstate simulcast wagers and shall pay 50% to purses at
	2182	+	18 the track from which the non-host licensee derives its
	2183	+	19 license.
	2184	+	20 (7.1) Notwithstanding any other provision of this Act
	2185	+	21 to the contrary, if no standardbred racing is conducted at
	2186	+	22 a racetrack located in Madison County during any calendar
	2187	+	23 year beginning on or after January 1, 2002, all moneys
	2188	+	24 derived by that racetrack from simulcast wagering and
	2189	+	25 inter-track wagering that (1) are to be used for purses
	2190	+	26 and (2) are generated between the hours of 6:30 p.m. and
	2191	+
	2192	+
	2193	+
	2194	+
	2195	+
	2196	+	HB2507 Enrolled - 62 - LRB103 29028 HLH 55414 b
	2197	+
	2198	+
	2199	+	HB2507 Enrolled- 63 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 63 - LRB103 29028 HLH 55414 b
	2200	+	HB2507 Enrolled - 63 - LRB103 29028 HLH 55414 b
	2201	+	1 6:30 a.m. during that calendar year shall be paid as
	2202	+	2 follows:
	2203	+	3 (A) If the licensee that conducts horse racing at
	2204	+	4 that racetrack requests from the Board at least as
	2205	+	5 many racing dates as were conducted in calendar year
	2206	+	6 2000, 80% shall be paid to its thoroughbred purse
	2207	+	7 account; and
	2208	+	8 (B) Twenty percent shall be deposited into the
	2209	+	9 Illinois Colt Stakes Purse Distribution Fund and shall
	2210	+	10 be paid to purses for standardbred races for Illinois
	2211	+	11 conceived and foaled horses conducted at any county
	2212	+	12 fairgrounds. The moneys deposited into the Fund
	2213	+	13 pursuant to this subparagraph (B) shall be deposited
	2214	+	14 within 2 weeks after the day they were generated,
	2215	+	15 shall be in addition to and not in lieu of any other
	2216	+	16 moneys paid to standardbred purses under this Act, and
	2217	+	17 shall not be commingled with other moneys paid into
	2218	+	18 that Fund. The moneys deposited pursuant to this
	2219	+	19 subparagraph (B) shall be allocated as provided by the
	2220	+	20 Department of Agriculture, with the advice and
	2221	+	21 assistance of the Illinois Standardbred Breeders Fund
	2222	+	22 Advisory Board.
	2223	+	23 (7.2) Notwithstanding any other provision of this Act
	2224	+	24 to the contrary, if no thoroughbred racing is conducted at
	2225	+	25 a racetrack located in Madison County during any calendar
	2226	+	26 year beginning on or after January 1, 2002, all moneys
	2227	+
	2228	+
	2229	+
	2230	+
	2231	+
	2232	+	HB2507 Enrolled - 63 - LRB103 29028 HLH 55414 b
	2233	+
	2234	+
	2235	+	HB2507 Enrolled- 64 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 64 - LRB103 29028 HLH 55414 b
	2236	+	HB2507 Enrolled - 64 - LRB103 29028 HLH 55414 b
	2237	+	1 derived by that racetrack from simulcast wagering and
	2238	+	2 inter-track wagering that (1) are to be used for purses
	2239	+	3 and (2) are generated between the hours of 6:30 a.m. and
	2240	+	4 6:30 p.m. during that calendar year shall be deposited as
	2241	+	5 follows:
	2242	+	6 (A) If the licensee that conducts horse racing at
	2243	+	7 that racetrack requests from the Board at least as
	2244	+	8 many racing dates as were conducted in calendar year
	2245	+	9 2000, 80% shall be deposited into its standardbred
	2246	+	10 purse account; and
	2247	+	11 (B) Twenty percent shall be deposited into the
	2248	+	12 Illinois Colt Stakes Purse Distribution Fund. Moneys
	2249	+	13 deposited into the Illinois Colt Stakes Purse
	2250	+	14 Distribution Fund pursuant to this subparagraph (B)
	2251	+	15 shall be paid to Illinois conceived and foaled
	2252	+	16 thoroughbred breeders' programs and to thoroughbred
	2253	+	17 purses for races conducted at any county fairgrounds
	2254	+	18 for Illinois conceived and foaled horses at the
	2255	+	19 discretion of the Department of Agriculture, with the
	2256	+	20 advice and assistance of the Illinois Thoroughbred
	2257	+	21 Breeders Fund Advisory Board. The moneys deposited
	2258	+	22 into the Illinois Colt Stakes Purse Distribution Fund
	2259	+	23 pursuant to this subparagraph (B) shall be deposited
	2260	+	24 within 2 weeks after the day they were generated,
	2261	+	25 shall be in addition to and not in lieu of any other
	2262	+	26 moneys paid to thoroughbred purses under this Act, and
	2263	+
	2264	+
	2265	+
	2266	+
	2267	+
	2268	+	HB2507 Enrolled - 64 - LRB103 29028 HLH 55414 b
	2269	+
	2270	+
	2271	+	HB2507 Enrolled- 65 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 65 - LRB103 29028 HLH 55414 b
	2272	+	HB2507 Enrolled - 65 - LRB103 29028 HLH 55414 b
	2273	+	1 shall not be commingled with other moneys deposited
	2274	+	2 into that Fund.
	2275	+	3 (8) Notwithstanding any provision in this Act to the
	2276	+	4 contrary, an organization licensee from a track located in
	2277	+	5 a county with a population in excess of 230,000 and that
	2278	+	6 borders the Mississippi River and its affiliated non-host
	2279	+	7 licensees shall not be entitled to share in any retention
	2280	+	8 generated on racing, inter-track wagering, or simulcast
	2281	+	9 wagering at any other Illinois wagering facility.
	2282	+	10 (8.1) Notwithstanding any provisions in this Act to
	2283	+	11 the contrary, if 2 organization licensees are conducting
	2284	+	12 standardbred race meetings concurrently between the hours
	2285	+	13 of 6:30 p.m. and 6:30 a.m., after payment of all
	2286	+	14 applicable State and local taxes and interstate commission
	2287	+	15 fees, the remainder of the amount retained from simulcast
	2288	+	16 wagering otherwise attributable to the host track and to
	2289	+	17 host track purses shall be split daily between the 2
	2290	+	18 organization licensees and the purses at the tracks of the
	2291	+	19 2 organization licensees, respectively, based on each
	2292	+	20 organization licensee's share of the total live handle for
	2293	+	21 that day, provided that this provision shall not apply to
	2294	+	22 any non-host licensee that derives its license from a
	2295	+	23 track located in a county with a population in excess of
	2296	+	24 230,000 and that borders the Mississippi River.
	2297	+	25 (9) (Blank).
	2298	+	26 (10) (Blank).
	2299	+
	2300	+
	2301	+
	2302	+
	2303	+
	2304	+	HB2507 Enrolled - 65 - LRB103 29028 HLH 55414 b
	2305	+
	2306	+
	2307	+	HB2507 Enrolled- 66 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 66 - LRB103 29028 HLH 55414 b
	2308	+	HB2507 Enrolled - 66 - LRB103 29028 HLH 55414 b
	2309	+	1 (11) (Blank).
	2310	+	2 (12) The Board shall have authority to compel all host
	2311	+	3 tracks to receive the simulcast of any or all races
	2312	+	4 conducted at the Springfield or DuQuoin State fairgrounds
	2313	+	5 and include all such races as part of their simulcast
	2314	+	6 programs.
	2315	+	7 (13) Notwithstanding any other provision of this Act,
	2316	+	8 in the event that the total Illinois pari-mutuel handle on
	2317	+	9 Illinois horse races at all wagering facilities in any
	2318	+	10 calendar year is less than 75% of the total Illinois
	2319	+	11 pari-mutuel handle on Illinois horse races at all such
	2320	+	12 wagering facilities for calendar year 1994, then each
	2321	+	13 wagering facility that has an annual total Illinois
	2322	+	14 pari-mutuel handle on Illinois horse races that is less
	2323	+	15 than 75% of the total Illinois pari-mutuel handle on
	2324	+	16 Illinois horse races at such wagering facility for
	2325	+	17 calendar year 1994, shall be permitted to receive, from
	2326	+	18 any amount otherwise payable to the purse account at the
	2327	+	19 race track with which the wagering facility is affiliated
	2328	+	20 in the succeeding calendar year, an amount equal to 2% of
	2329	+	21 the differential in total Illinois pari-mutuel handle on
	2330	+	22 Illinois horse races at the wagering facility between that
	2331	+	23 calendar year in question and 1994 provided, however, that
	2332	+	24 a wagering facility shall not be entitled to any such
	2333	+	25 payment until the Board certifies in writing to the
	2334	+	26 wagering facility the amount to which the wagering
	2335	+
	2336	+
	2337	+
	2338	+
	2339	+
	2340	+	HB2507 Enrolled - 66 - LRB103 29028 HLH 55414 b
	2341	+
	2342	+
	2343	+	HB2507 Enrolled- 67 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 67 - LRB103 29028 HLH 55414 b
	2344	+	HB2507 Enrolled - 67 - LRB103 29028 HLH 55414 b
	2345	+	1 facility is entitled and a schedule for payment of the
	2346	+	2 amount to the wagering facility, based on: (i) the racing
	2347	+	3 dates awarded to the race track affiliated with the
	2348	+	4 wagering facility during the succeeding year; (ii) the
	2349	+	5 sums available or anticipated to be available in the purse
	2350	+	6 account of the race track affiliated with the wagering
	2351	+	7 facility for purses during the succeeding year; and (iii)
	2352	+	8 the need to ensure reasonable purse levels during the
	2353	+	9 payment period. The Board's certification shall be
	2354	+	10 provided no later than January 31 of the succeeding year.
	2355	+	11 In the event a wagering facility entitled to a payment
	2356	+	12 under this paragraph (13) is affiliated with a race track
	2357	+	13 that maintains purse accounts for both standardbred and
	2358	+	14 thoroughbred racing, the amount to be paid to the wagering
	2359	+	15 facility shall be divided between each purse account pro
	2360	+	16 rata, based on the amount of Illinois handle on Illinois
	2361	+	17 standardbred and thoroughbred racing respectively at the
	2362	+	18 wagering facility during the previous calendar year.
	2363	+	19 Annually, the General Assembly shall appropriate
	2364	+	20 sufficient funds from the General Revenue Fund to the
	2365	+	21 Department of Agriculture for payment into the
	2366	+	22 thoroughbred and standardbred horse racing purse accounts
	2367	+	23 at Illinois pari-mutuel tracks. The amount paid to each
	2368	+	24 purse account shall be the amount certified by the
	2369	+	25 Illinois Racing Board in January to be transferred from
	2370	+	26 each account to each eligible racing facility in
	2371	+
	2372	+
	2373	+
	2374	+
	2375	+
	2376	+	HB2507 Enrolled - 67 - LRB103 29028 HLH 55414 b
	2377	+
	2378	+
	2379	+	HB2507 Enrolled- 68 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 68 - LRB103 29028 HLH 55414 b
	2380	+	HB2507 Enrolled - 68 - LRB103 29028 HLH 55414 b
	2381	+	1 accordance with the provisions of this Section. Beginning
	2382	+	2 in the calendar year in which an organization licensee
	2383	+	3 that is eligible to receive payment under this paragraph
	2384	+	4 (13) begins to receive funds from gaming pursuant to an
	2385	+	5 organization gaming license issued under the Illinois
	2386	+	6 Gambling Act, the amount of the payment due to all
	2387	+	7 wagering facilities licensed under that organization
	2388	+	8 licensee under this paragraph (13) shall be the amount
	2389	+	9 certified by the Board in January of that year. An
	2390	+	10 organization licensee and its related wagering facilities
	2391	+	11 shall no longer be able to receive payments under this
	2392	+	12 paragraph (13) beginning in the year subsequent to the
	2393	+	13 first year in which the organization licensee begins to
	2394	+	14 receive funds from gaming pursuant to an organization
	2395	+	15 gaming license issued under the Illinois Gambling Act.
	2396	+	16 (h) The Board may approve and license the conduct of
	2397	+	17 inter-track wagering and simulcast wagering by inter-track
	2398	+	18 wagering licensees and inter-track wagering location licensees
	2399	+	19 subject to the following terms and conditions:
	2400	+	20 (1) Any person licensed to conduct a race meeting (i)
	2401	+	21 at a track where 60 or more days of racing were conducted
	2402	+	22 during the immediately preceding calendar year or where
	2403	+	23 over the 5 immediately preceding calendar years an average
	2404	+	24 of 30 or more days of racing were conducted annually may be
	2405	+	25 issued an inter-track wagering license; (ii) at a track
	2406	+	26 located in a county that is bounded by the Mississippi
	2407	+
	2408	+
	2409	+
	2410	+
	2411	+
	2412	+	HB2507 Enrolled - 68 - LRB103 29028 HLH 55414 b
	2413	+
	2414	+
	2415	+	HB2507 Enrolled- 69 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 69 - LRB103 29028 HLH 55414 b
	2416	+	HB2507 Enrolled - 69 - LRB103 29028 HLH 55414 b
	2417	+	1 River, which has a population of less than 150,000
	2418	+	2 according to the 1990 decennial census, and an average of
	2419	+	3 at least 60 days of racing per year between 1985 and 1993
	2420	+	4 may be issued an inter-track wagering license; (iii) at a
	2421	+	5 track awarded standardbred racing dates; or (iv) at a
	2422	+	6 track located in Madison County that conducted at least
	2423	+	7 100 days of live racing during the immediately preceding
	2424	+	8 calendar year may be issued an inter-track wagering
	2425	+	9 license, unless a lesser schedule of live racing is the
	2426	+	10 result of (A) weather, unsafe track conditions, or other
	2427	+	11 acts of God; (B) an agreement between the organization
	2428	+	12 licensee and the associations representing the largest
	2429	+	13 number of owners, trainers, jockeys, or standardbred
	2430	+	14 drivers who race horses at that organization licensee's
	2431	+	15 racing meeting; or (C) a finding by the Board of
	2432	+	16 extraordinary circumstances and that it was in the best
	2433	+	17 interest of the public and the sport to conduct fewer than
	2434	+	18 100 days of live racing. Any such person having operating
	2435	+	19 control of the racing facility may receive inter-track
	2436	+	20 wagering location licenses. An eligible race track located
	2437	+	21 in a county that has a population of more than 230,000 and
	2438	+	22 that is bounded by the Mississippi River may establish up
	2439	+	23 to 9 inter-track wagering locations, an eligible race
	2440	+	24 track located in Stickney Township in Cook County may
	2441	+	25 establish up to 16 inter-track wagering locations, and an
	2442	+	26 eligible race track located in Palatine Township in Cook
	2443	+
	2444	+
	2445	+
	2446	+
	2447	+
	2448	+	HB2507 Enrolled - 69 - LRB103 29028 HLH 55414 b
	2449	+
	2450	+
	2451	+	HB2507 Enrolled- 70 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 70 - LRB103 29028 HLH 55414 b
	2452	+	HB2507 Enrolled - 70 - LRB103 29028 HLH 55414 b
	2453	+	1 County may establish up to 18 inter-track wagering
	2454	+	2 locations. An eligible racetrack conducting standardbred
	2455	+	3 racing may have up to 16 inter-track wagering locations.
	2456	+	4 An application for said license shall be filed with the
	2457	+	5 Board prior to such dates as may be fixed by the Board.
	2458	+	6 With an application for an inter-track wagering location
	2459	+	7 license there shall be delivered to the Board a certified
	2460	+	8 check or bank draft payable to the order of the Board for
	2461	+	9 an amount equal to $500. The application shall be on forms
	2462	+	10 prescribed and furnished by the Board. The application
	2463	+	11 shall comply with all other rules, regulations and
	2464	+	12 conditions imposed by the Board in connection therewith.
	2465	+	13 (2) The Board shall examine the applications with
	2466	+	14 respect to their conformity with this Act and the rules
	2467	+	15 and regulations imposed by the Board. If found to be in
	2468	+	16 compliance with the Act and rules and regulations of the
	2469	+	17 Board, the Board may then issue a license to conduct
	2470	+	18 inter-track wagering and simulcast wagering to such
	2471	+	19 applicant. All such applications shall be acted upon by
	2472	+	20 the Board at a meeting to be held on such date as may be
	2473	+	21 fixed by the Board.
	2474	+	22 (3) In granting licenses to conduct inter-track
	2475	+	23 wagering and simulcast wagering, the Board shall give due
	2476	+	24 consideration to the best interests of the public, of
	2477	+	25 horse racing, and of maximizing revenue to the State.
	2478	+	26 (4) Prior to the issuance of a license to conduct
	2479	+
	2480	+
	2481	+
	2482	+
	2483	+
	2484	+	HB2507 Enrolled - 70 - LRB103 29028 HLH 55414 b
	2485	+
	2486	+
	2487	+	HB2507 Enrolled- 71 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 71 - LRB103 29028 HLH 55414 b
	2488	+	HB2507 Enrolled - 71 - LRB103 29028 HLH 55414 b
	2489	+	1 inter-track wagering and simulcast wagering, the applicant
	2490	+	2 shall file with the Board a bond payable to the State of
	2491	+	3 Illinois in the sum of $50,000, executed by the applicant
	2492	+	4 and a surety company or companies authorized to do
	2493	+	5 business in this State, and conditioned upon (i) the
	2494	+	6 payment by the licensee of all taxes due under Section 27
	2495	+	7 or 27.1 and any other monies due and payable under this
	2496	+	8 Act, and (ii) distribution by the licensee, upon
	2497	+	9 presentation of the winning ticket or tickets, of all sums
	2498	+	10 payable to the patrons of pari-mutuel pools.
	2499	+	11 (5) Each license to conduct inter-track wagering and
	2500	+	12 simulcast wagering shall specify the person to whom it is
	2501	+	13 issued, the dates on which such wagering is permitted, and
	2502	+	14 the track or location where the wagering is to be
	2503	+	15 conducted.
	2504	+	16 (6) All wagering under such license is subject to this
	2505	+	17 Act and to the rules and regulations from time to time
	2506	+	18 prescribed by the Board, and every such license issued by
	2507	+	19 the Board shall contain a recital to that effect.
	2508	+	20 (7) An inter-track wagering licensee or inter-track
	2509	+	21 wagering location licensee may accept wagers at the track
	2510	+	22 or location where it is licensed, or as otherwise provided
	2511	+	23 under this Act.
	2512	+	24 (8) Inter-track wagering or simulcast wagering shall
	2513	+	25 not be conducted at any track less than 4 miles from a
	2514	+	26 track at which a racing meeting is in progress.
	2515	+
	2516	+
	2517	+
	2518	+
	2519	+
	2520	+	HB2507 Enrolled - 71 - LRB103 29028 HLH 55414 b
	2521	+
	2522	+
	2523	+	HB2507 Enrolled- 72 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 72 - LRB103 29028 HLH 55414 b
	2524	+	HB2507 Enrolled - 72 - LRB103 29028 HLH 55414 b
	2525	+	1 (8.1) Inter-track wagering location licensees who
	2526	+	2 derive their licenses from a particular organization
	2527	+	3 licensee shall conduct inter-track wagering and simulcast
	2528	+	4 wagering only at locations that are within 160 miles of
	2529	+	5 that race track where the particular organization licensee
	2530	+	6 is licensed to conduct racing. However, inter-track
	2531	+	7 wagering and simulcast wagering shall not be conducted by
	2532	+	8 those licensees at any location within 5 miles of any race
	2533	+	9 track at which a horse race meeting has been licensed in
	2534	+	10 the current year, unless the person having operating
	2535	+	11 control of such race track has given its written consent
	2536	+	12 to such inter-track wagering location licensees, which
	2537	+	13 consent must be filed with the Board at or prior to the
	2538	+	14 time application is made. In the case of any inter-track
	2539	+	15 wagering location licensee initially licensed after
	2540	+	16 December 31, 2013, inter-track wagering and simulcast
	2541	+	17 wagering shall not be conducted by those inter-track
	2542	+	18 wagering location licensees that are located outside the
	2543	+	19 City of Chicago at any location within 8 miles of any race
	2544	+	20 track at which a horse race meeting has been licensed in
	2545	+	21 the current year, unless the person having operating
	2546	+	22 control of such race track has given its written consent
	2547	+	23 to such inter-track wagering location licensees, which
	2548	+	24 consent must be filed with the Board at or prior to the
	2549	+	25 time application is made.
	2550	+	26 (8.2) Inter-track wagering or simulcast wagering shall
	2551	+
	2552	+
	2553	+
	2554	+
	2555	+
	2556	+	HB2507 Enrolled - 72 - LRB103 29028 HLH 55414 b
	2557	+
	2558	+
	2559	+	HB2507 Enrolled- 73 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 73 - LRB103 29028 HLH 55414 b
	2560	+	HB2507 Enrolled - 73 - LRB103 29028 HLH 55414 b
	2561	+	1 not be conducted by an inter-track wagering location
	2562	+	2 licensee at any location within 100 feet of an existing
	2563	+	3 church, an existing elementary or secondary public school,
	2564	+	4 or an existing elementary or secondary private school
	2565	+	5 registered with or recognized by the State Board of
	2566	+	6 Education. The distance of 100 feet shall be measured to
	2567	+	7 the nearest part of any building used for worship
	2568	+	8 services, education programs, or conducting inter-track
	2569	+	9 wagering by an inter-track wagering location licensee, and
	2570	+	10 not to property boundaries. However, inter-track wagering
	2571	+	11 or simulcast wagering may be conducted at a site within
	2572	+	12 100 feet of a church or school if such church or school has
	2573	+	13 been erected or established after the Board issues the
	2574	+	14 original inter-track wagering location license at the site
	2575	+	15 in question. Inter-track wagering location licensees may
	2576	+	16 conduct inter-track wagering and simulcast wagering only
	2577	+	17 in areas that are zoned for commercial or manufacturing
	2578	+	18 purposes or in areas for which a special use has been
	2579	+	19 approved by the local zoning authority. However, no
	2580	+	20 license to conduct inter-track wagering and simulcast
	2581	+	21 wagering shall be granted by the Board with respect to any
	2582	+	22 inter-track wagering location within the jurisdiction of
	2583	+	23 any local zoning authority which has, by ordinance or by
	2584	+	24 resolution, prohibited the establishment of an inter-track
	2585	+	25 wagering location within its jurisdiction. However,
	2586	+	26 inter-track wagering and simulcast wagering may be
	2587	+
	2588	+
	2589	+
	2590	+
	2591	+
	2592	+	HB2507 Enrolled - 73 - LRB103 29028 HLH 55414 b
	2593	+
	2594	+
	2595	+	HB2507 Enrolled- 74 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 74 - LRB103 29028 HLH 55414 b
	2596	+	HB2507 Enrolled - 74 - LRB103 29028 HLH 55414 b
	2597	+	1 conducted at a site if such ordinance or resolution is
	2598	+	2 enacted after the Board licenses the original inter-track
	2599	+	3 wagering location licensee for the site in question.
	2600	+	4 (9) (Blank).
	2601	+	5 (10) An inter-track wagering licensee or an
	2602	+	6 inter-track wagering location licensee may retain, subject
	2603	+	7 to the payment of the privilege taxes and the purses, an
	2604	+	8 amount not to exceed 17% of all money wagered. Each
	2605	+	9 program of racing conducted by each inter-track wagering
	2606	+	10 licensee or inter-track wagering location licensee shall
	2607	+	11 be considered a separate racing day for the purpose of
	2608	+	12 determining the daily handle and computing the privilege
	2609	+	13 tax or pari-mutuel tax on such daily handle as provided in
	2610	+	14 Section 27.
	2611	+	15 (10.1) Except as provided in subsection (g) of Section
	2612	+	16 27 of this Act, inter-track wagering location licensees
	2613	+	17 shall pay 1% of the pari-mutuel handle at each location to
	2614	+	18 the municipality in which such location is situated and 1%
	2615	+	19 of the pari-mutuel handle at each location to the county
	2616	+	20 in which such location is situated. In the event that an
	2617	+	21 inter-track wagering location licensee is situated in an
	2618	+	22 unincorporated area of a county, such licensee shall pay
	2619	+	23 2% of the pari-mutuel handle from such location to such
	2620	+	24 county. Inter-track wagering location licensees must pay
	2621	+	25 the handle percentage required under this paragraph to the
	2622	+	26 municipality and county no later than the 20th of the
	2623	+
	2624	+
	2625	+
	2626	+
	2627	+
	2628	+	HB2507 Enrolled - 74 - LRB103 29028 HLH 55414 b
	2629	+
	2630	+
	2631	+	HB2507 Enrolled- 75 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 75 - LRB103 29028 HLH 55414 b
	2632	+	HB2507 Enrolled - 75 - LRB103 29028 HLH 55414 b
	2633	+	1 month following the month such handle was generated.
	2634	+	2 (10.2) Notwithstanding any other provision of this
	2635	+	3 Act, with respect to inter-track wagering at a race track
	2636	+	4 located in a county that has a population of more than
	2637	+	5 230,000 and that is bounded by the Mississippi River ("the
	2638	+	6 first race track"), or at a facility operated by an
	2639	+	7 inter-track wagering licensee or inter-track wagering
	2640	+	8 location licensee that derives its license from the
	2641	+	9 organization licensee that operates the first race track,
	2642	+	10 on races conducted at the first race track or on races
	2643	+	11 conducted at another Illinois race track and
	2644	+	12 simultaneously televised to the first race track or to a
	2645	+	13 facility operated by an inter-track wagering licensee or
	2646	+	14 inter-track wagering location licensee that derives its
	2647	+	15 license from the organization licensee that operates the
	2648	+	16 first race track, those moneys shall be allocated as
	2649	+	17 follows:
	2650	+	18 (A) That portion of all moneys wagered on
	2651	+	19 standardbred racing that is required under this Act to
	2652	+	20 be paid to purses shall be paid to purses for
	2653	+	21 standardbred races.
	2654	+	22 (B) That portion of all moneys wagered on
	2655	+	23 thoroughbred racing that is required under this Act to
	2656	+	24 be paid to purses shall be paid to purses for
	2657	+	25 thoroughbred races.
	2658	+	26 (11) (A) After payment of the privilege or pari-mutuel
	2659	+
	2660	+
	2661	+
	2662	+
	2663	+
	2664	+	HB2507 Enrolled - 75 - LRB103 29028 HLH 55414 b
	2665	+
	2666	+
	2667	+	HB2507 Enrolled- 76 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 76 - LRB103 29028 HLH 55414 b
	2668	+	HB2507 Enrolled - 76 - LRB103 29028 HLH 55414 b
	2669	+	1 tax, any other applicable taxes, and the costs and
	2670	+	2 expenses in connection with the gathering, transmission,
	2671	+	3 and dissemination of all data necessary to the conduct of
	2672	+	4 inter-track wagering, the remainder of the monies retained
	2673	+	5 under either Section 26 or Section 26.2 of this Act by the
	2674	+	6 inter-track wagering licensee on inter-track wagering
	2675	+	7 shall be allocated with 50% to be split between the 2
	2676	+	8 participating licensees and 50% to purses, except that an
	2677	+	9 inter-track wagering licensee that derives its license
	2678	+	10 from a track located in a county with a population in
	2679	+	11 excess of 230,000 and that borders the Mississippi River
	2680	+	12 shall not divide any remaining retention with the Illinois
	2681	+	13 organization licensee that provides the race or races, and
	2682	+	14 an inter-track wagering licensee that accepts wagers on
	2683	+	15 races conducted by an organization licensee that conducts
	2684	+	16 a race meet in a county with a population in excess of
	2685	+	17 230,000 and that borders the Mississippi River shall not
	2686	+	18 divide any remaining retention with that organization
	2687	+	19 licensee.
	2688	+	20 (B) From the sums permitted to be retained pursuant to
	2689	+	21 this Act each inter-track wagering location licensee shall
	2690	+	22 pay (i) the privilege or pari-mutuel tax to the State;
	2691	+	23 (ii) 4.75% of the pari-mutuel handle on inter-track
	2692	+	24 wagering at such location on races as purses, except that
	2693	+	25 an inter-track wagering location licensee that derives its
	2694	+	26 license from a track located in a county with a population
	2695	+
	2696	+
	2697	+
	2698	+
	2699	+
	2700	+	HB2507 Enrolled - 76 - LRB103 29028 HLH 55414 b
	2701	+
	2702	+
	2703	+	HB2507 Enrolled- 77 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 77 - LRB103 29028 HLH 55414 b
	2704	+	HB2507 Enrolled - 77 - LRB103 29028 HLH 55414 b
	2705	+	1 in excess of 230,000 and that borders the Mississippi
	2706	+	2 River shall retain all purse moneys for its own purse
	2707	+	3 account consistent with distribution set forth in this
	2708	+	4 subsection (h), and inter-track wagering location
	2709	+	5 licensees that accept wagers on races conducted by an
	2710	+	6 organization licensee located in a county with a
	2711	+	7 population in excess of 230,000 and that borders the
	2712	+	8 Mississippi River shall distribute all purse moneys to
	2713	+	9 purses at the operating host track; (iii) until January 1,
	2714	+	10 2000, except as provided in subsection (g) of Section 27
	2715	+	11 of this Act, 1% of the pari-mutuel handle wagered on
	2716	+	12 inter-track wagering and simulcast wagering at each
	2717	+	13 inter-track wagering location licensee facility to the
	2718	+	14 Horse Racing Tax Allocation Fund, provided that, to the
	2719	+	15 extent the total amount collected and distributed to the
	2720	+	16 Horse Racing Tax Allocation Fund under this subsection (h)
	2721	+	17 during any calendar year exceeds the amount collected and
	2722	+	18 distributed to the Horse Racing Tax Allocation Fund during
	2723	+	19 calendar year 1994, that excess amount shall be
	2724	+	20 redistributed (I) to all inter-track wagering location
	2725	+	21 licensees, based on each licensee's pro rata share of the
	2726	+	22 total handle from inter-track wagering and simulcast
	2727	+	23 wagering for all inter-track wagering location licensees
	2728	+	24 during the calendar year in which this provision is
	2729	+	25 applicable; then (II) the amounts redistributed to each
	2730	+	26 inter-track wagering location licensee as described in
	2731	+
	2732	+
	2733	+
	2734	+
	2735	+
	2736	+	HB2507 Enrolled - 77 - LRB103 29028 HLH 55414 b
	2737	+
	2738	+
	2739	+	HB2507 Enrolled- 78 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 78 - LRB103 29028 HLH 55414 b
	2740	+	HB2507 Enrolled - 78 - LRB103 29028 HLH 55414 b
	2741	+	1 subpart (I) shall be further redistributed as provided in
	2742	+	2 subparagraph (B) of paragraph (5) of subsection (g) of
	2743	+	3 this Section 26 provided first, that the shares of those
	2744	+	4 amounts, which are to be redistributed to the host track
	2745	+	5 or to purses at the host track under subparagraph (B) of
	2746	+	6 paragraph (5) of subsection (g) of this Section 26 shall
	2747	+	7 be redistributed based on each host track's pro rata share
	2748	+	8 of the total inter-track wagering and simulcast wagering
	2749	+	9 handle at all host tracks during the calendar year in
	2750	+	10 question, and second, that any amounts redistributed as
	2751	+	11 described in part (I) to an inter-track wagering location
	2752	+	12 licensee that accepts wagers on races conducted by an
	2753	+	13 organization licensee that conducts a race meet in a
	2754	+	14 county with a population in excess of 230,000 and that
	2755	+	15 borders the Mississippi River shall be further
	2756	+	16 redistributed, effective January 1, 2017, as provided in
	2757	+	17 paragraph (7) of subsection (g) of this Section 26, with
	2758	+	18 the portion of that further redistribution allocated to
	2759	+	19 purses at that organization licensee to be divided between
	2760	+	20 standardbred purses and thoroughbred purses based on the
	2761	+	21 amounts otherwise allocated to purses at that organization
	2762	+	22 licensee during the calendar year in question; and (iv) 8%
	2763	+	23 of the pari-mutuel handle on inter-track wagering wagered
	2764	+	24 at such location to satisfy all costs and expenses of
	2765	+	25 conducting its wagering. The remainder of the monies
	2766	+	26 retained by the inter-track wagering location licensee
	2767	+
	2768	+
	2769	+
	2770	+
	2771	+
	2772	+	HB2507 Enrolled - 78 - LRB103 29028 HLH 55414 b
	2773	+
	2774	+
	2775	+	HB2507 Enrolled- 79 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 79 - LRB103 29028 HLH 55414 b
	2776	+	HB2507 Enrolled - 79 - LRB103 29028 HLH 55414 b
	2777	+	1 shall be allocated 40% to the location licensee and 60% to
	2778	+	2 the organization licensee which provides the Illinois
	2779	+	3 races to the location, except that an inter-track wagering
	2780	+	4 location licensee that derives its license from a track
	2781	+	5 located in a county with a population in excess of 230,000
	2782	+	6 and that borders the Mississippi River shall not divide
	2783	+	7 any remaining retention with the organization licensee
	2784	+	8 that provides the race or races and an inter-track
	2785	+	9 wagering location licensee that accepts wagers on races
	2786	+	10 conducted by an organization licensee that conducts a race
	2787	+	11 meet in a county with a population in excess of 230,000 and
	2788	+	12 that borders the Mississippi River shall not divide any
	2789	+	13 remaining retention with the organization licensee.
	2790	+	14 Notwithstanding the provisions of clauses (ii) and (iv) of
	2791	+	15 this paragraph, in the case of the additional inter-track
	2792	+	16 wagering location licenses authorized under paragraph (1)
	2793	+	17 of this subsection (h) by Public Act 87-110, those
	2794	+	18 licensees shall pay the following amounts as purses:
	2795	+	19 during the first 12 months the licensee is in operation,
	2796	+	20 5.25% of the pari-mutuel handle wagered at the location on
	2797	+	21 races; during the second 12 months, 5.25%; during the
	2798	+	22 third 12 months, 5.75%; during the fourth 12 months,
	2799	+	23 6.25%; and during the fifth 12 months and thereafter,
	2800	+	24 6.75%. The following amounts shall be retained by the
	2801	+	25 licensee to satisfy all costs and expenses of conducting
	2802	+	26 its wagering: during the first 12 months the licensee is
	2803	+
	2804	+
	2805	+
	2806	+
	2807	+
	2808	+	HB2507 Enrolled - 79 - LRB103 29028 HLH 55414 b
	2809	+
	2810	+
	2811	+	HB2507 Enrolled- 80 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 80 - LRB103 29028 HLH 55414 b
	2812	+	HB2507 Enrolled - 80 - LRB103 29028 HLH 55414 b
	2813	+	1 in operation, 8.25% of the pari-mutuel handle wagered at
	2814	+	2 the location; during the second 12 months, 8.25%; during
	2815	+	3 the third 12 months, 7.75%; during the fourth 12 months,
	2816	+	4 7.25%; and during the fifth 12 months and thereafter,
	2817	+	5 6.75%. For additional inter-track wagering location
	2818	+	6 licensees authorized under Public Act 89-16, purses for
	2819	+	7 the first 12 months the licensee is in operation shall be
	2820	+	8 5.75% of the pari-mutuel wagered at the location, purses
	2821	+	9 for the second 12 months the licensee is in operation
	2822	+	10 shall be 6.25%, and purses thereafter shall be 6.75%. For
	2823	+	11 additional inter-track location licensees authorized under
	2824	+	12 Public Act 89-16, the licensee shall be allowed to retain
	2825	+	13 to satisfy all costs and expenses: 7.75% of the
	2826	+	14 pari-mutuel handle wagered at the location during its
	2827	+	15 first 12 months of operation, 7.25% during its second 12
	2828	+	16 months of operation, and 6.75% thereafter.
	2829	+	17 (C) There is hereby created the Horse Racing Tax
	2830	+	18 Allocation Fund which shall remain in existence until
	2831	+	19 December 31, 1999. Moneys remaining in the Fund after
	2832	+	20 December 31, 1999 shall be paid into the General Revenue
	2833	+	21 Fund. Until January 1, 2000, all monies paid into the
	2834	+	22 Horse Racing Tax Allocation Fund pursuant to this
	2835	+	23 paragraph (11) by inter-track wagering location licensees
	2836	+	24 located in park districts of 500,000 population or less,
	2837	+	25 or in a municipality that is not included within any park
	2838	+	26 district but is included within a conservation district
	2839	+
	2840	+
	2841	+
	2842	+
	2843	+
	2844	+	HB2507 Enrolled - 80 - LRB103 29028 HLH 55414 b
	2845	+
	2846	+
	2847	+	HB2507 Enrolled- 81 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 81 - LRB103 29028 HLH 55414 b
	2848	+	HB2507 Enrolled - 81 - LRB103 29028 HLH 55414 b
	2849	+	1 and is the county seat of a county that (i) is contiguous
	2850	+	2 to the state of Indiana and (ii) has a 1990 population of
	2851	+	3 88,257 according to the United States Bureau of the
	2852	+	4 Census, and operating on May 1, 1994 shall be allocated by
	2853	+	5 appropriation as follows:
	2854	+	6 Two-sevenths to the Department of Agriculture.
	2855	+	7 Fifty percent of this two-sevenths shall be used to
	2856	+	8 promote the Illinois horse racing and breeding
	2857	+	9 industry, and shall be distributed by the Department
	2858	+	10 of Agriculture upon the advice of a 9-member committee
	2859	+	11 appointed by the Governor consisting of the following
	2860	+	12 members: the Director of Agriculture, who shall serve
	2861	+	13 as chairman; 2 representatives of organization
	2862	+	14 licensees conducting thoroughbred race meetings in
	2863	+	15 this State, recommended by those licensees; 2
	2864	+	16 representatives of organization licensees conducting
	2865	+	17 standardbred race meetings in this State, recommended
	2866	+	18 by those licensees; a representative of the Illinois
	2867	+	19 Thoroughbred Breeders and Owners Foundation,
	2868	+	20 recommended by that Foundation; a representative of
	2869	+	21 the Illinois Standardbred Owners and Breeders
	2870	+	22 Association, recommended by that Association; a
	2871	+	23 representative of the Horsemen's Benevolent and
	2872	+	24 Protective Association or any successor organization
	2873	+	25 thereto established in Illinois comprised of the
	2874	+	26 largest number of owners and trainers, recommended by
	2875	+
	2876	+
	2877	+
	2878	+
	2879	+
	2880	+	HB2507 Enrolled - 81 - LRB103 29028 HLH 55414 b
	2881	+
	2882	+
	2883	+	HB2507 Enrolled- 82 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 82 - LRB103 29028 HLH 55414 b
	2884	+	HB2507 Enrolled - 82 - LRB103 29028 HLH 55414 b
	2885	+	1 that Association or that successor organization; and a
	2886	+	2 representative of the Illinois Harness Horsemen's
	2887	+	3 Association, recommended by that Association.
	2888	+	4 Committee members shall serve for terms of 2 years,
	2889	+	5 commencing January 1 of each even-numbered year. If a
	2890	+	6 representative of any of the above-named entities has
	2891	+	7 not been recommended by January 1 of any even-numbered
	2892	+	8 year, the Governor shall appoint a committee member to
	2893	+	9 fill that position. Committee members shall receive no
	2894	+	10 compensation for their services as members but shall
	2895	+	11 be reimbursed for all actual and necessary expenses
	2896	+	12 and disbursements incurred in the performance of their
	2897	+	13 official duties. The remaining 50% of this
	2898	+	14 two-sevenths shall be distributed to county fairs for
	2899	+	15 premiums and rehabilitation as set forth in the
	2900	+	16 Agricultural Fair Act;
	2901	+	17 Four-sevenths to park districts or municipalities
	2902	+	18 that do not have a park district of 500,000 population
	2903	+	19 or less for museum purposes (if an inter-track
	2904	+	20 wagering location licensee is located in such a park
	2905	+	21 district) or to conservation districts for museum
	2906	+	22 purposes (if an inter-track wagering location licensee
	2907	+	23 is located in a municipality that is not included
	2908	+	24 within any park district but is included within a
	2909	+	25 conservation district and is the county seat of a
	2910	+	26 county that (i) is contiguous to the state of Indiana
	2911	+
	2912	+
	2913	+
	2914	+
	2915	+
	2916	+	HB2507 Enrolled - 82 - LRB103 29028 HLH 55414 b
	2917	+
	2918	+
	2919	+	HB2507 Enrolled- 83 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 83 - LRB103 29028 HLH 55414 b
	2920	+	HB2507 Enrolled - 83 - LRB103 29028 HLH 55414 b
	2921	+	1 and (ii) has a 1990 population of 88,257 according to
	2922	+	2 the United States Bureau of the Census, except that if
	2923	+	3 the conservation district does not maintain a museum,
	2924	+	4 the monies shall be allocated equally between the
	2925	+	5 county and the municipality in which the inter-track
	2926	+	6 wagering location licensee is located for general
	2927	+	7 purposes) or to a municipal recreation board for park
	2928	+	8 purposes (if an inter-track wagering location licensee
	2929	+	9 is located in a municipality that is not included
	2930	+	10 within any park district and park maintenance is the
	2931	+	11 function of the municipal recreation board and the
	2932	+	12 municipality has a 1990 population of 9,302 according
	2933	+	13 to the United States Bureau of the Census); provided
	2934	+	14 that the monies are distributed to each park district
	2935	+	15 or conservation district or municipality that does not
	2936	+	16 have a park district in an amount equal to
	2937	+	17 four-sevenths of the amount collected by each
	2938	+	18 inter-track wagering location licensee within the park
	2939	+	19 district or conservation district or municipality for
	2940	+	20 the Fund. Monies that were paid into the Horse Racing
	2941	+	21 Tax Allocation Fund before August 9, 1991 (the
	2942	+	22 effective date of Public Act 87-110) by an inter-track
	2943	+	23 wagering location licensee located in a municipality
	2944	+	24 that is not included within any park district but is
	2945	+	25 included within a conservation district as provided in
	2946	+	26 this paragraph shall, as soon as practicable after
	2947	+
	2948	+
	2949	+
	2950	+
	2951	+
	2952	+	HB2507 Enrolled - 83 - LRB103 29028 HLH 55414 b
	2953	+
	2954	+
	2955	+	HB2507 Enrolled- 84 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 84 - LRB103 29028 HLH 55414 b
	2956	+	HB2507 Enrolled - 84 - LRB103 29028 HLH 55414 b
	2957	+	1 August 9, 1991 (the effective date of Public Act
	2958	+	2 87-110), be allocated and paid to that conservation
	2959	+	3 district as provided in this paragraph. Any park
	2960	+	4 district or municipality not maintaining a museum may
	2961	+	5 deposit the monies in the corporate fund of the park
	2962	+	6 district or municipality where the inter-track
	2963	+	7 wagering location is located, to be used for general
	2964	+	8 purposes; and
	2965	+	9 One-seventh to the Agricultural Premium Fund to be
	2966	+	10 used for distribution to agricultural home economics
	2967	+	11 extension councils in accordance with "An Act in
	2968	+	12 relation to additional support and finances for the
	2969	+	13 Agricultural and Home Economic Extension Councils in
	2970	+	14 the several counties of this State and making an
	2971	+	15 appropriation therefor", approved July 24, 1967.
	2972	+	16 Until January 1, 2000, all other monies paid into the
	2973	+	17 Horse Racing Tax Allocation Fund pursuant to this
	2974	+	18 paragraph (11) shall be allocated by appropriation as
	2975	+	19 follows:
	2976	+	20 Two-sevenths to the Department of Agriculture.
	2977	+	21 Fifty percent of this two-sevenths shall be used to
	2978	+	22 promote the Illinois horse racing and breeding
	2979	+	23 industry, and shall be distributed by the Department
	2980	+	24 of Agriculture upon the advice of a 9-member committee
	2981	+	25 appointed by the Governor consisting of the following
	2982	+	26 members: the Director of Agriculture, who shall serve
	2983	+
	2984	+
	2985	+
	2986	+
	2987	+
	2988	+	HB2507 Enrolled - 84 - LRB103 29028 HLH 55414 b
	2989	+
	2990	+
	2991	+	HB2507 Enrolled- 85 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 85 - LRB103 29028 HLH 55414 b
	2992	+	HB2507 Enrolled - 85 - LRB103 29028 HLH 55414 b
	2993	+	1 as chairman; 2 representatives of organization
	2994	+	2 licensees conducting thoroughbred race meetings in
	2995	+	3 this State, recommended by those licensees; 2
	2996	+	4 representatives of organization licensees conducting
	2997	+	5 standardbred race meetings in this State, recommended
	2998	+	6 by those licensees; a representative of the Illinois
	2999	+	7 Thoroughbred Breeders and Owners Foundation,
	3000	+	8 recommended by that Foundation; a representative of
	3001	+	9 the Illinois Standardbred Owners and Breeders
	3002	+	10 Association, recommended by that Association; a
	3003	+	11 representative of the Horsemen's Benevolent and
	3004	+	12 Protective Association or any successor organization
	3005	+	13 thereto established in Illinois comprised of the
	3006	+	14 largest number of owners and trainers, recommended by
	3007	+	15 that Association or that successor organization; and a
	3008	+	16 representative of the Illinois Harness Horsemen's
	3009	+	17 Association, recommended by that Association.
	3010	+	18 Committee members shall serve for terms of 2 years,
	3011	+	19 commencing January 1 of each even-numbered year. If a
	3012	+	20 representative of any of the above-named entities has
	3013	+	21 not been recommended by January 1 of any even-numbered
	3014	+	22 year, the Governor shall appoint a committee member to
	3015	+	23 fill that position. Committee members shall receive no
	3016	+	24 compensation for their services as members but shall
	3017	+	25 be reimbursed for all actual and necessary expenses
	3018	+	26 and disbursements incurred in the performance of their
	3019	+
	3020	+
	3021	+
	3022	+
	3023	+
	3024	+	HB2507 Enrolled - 85 - LRB103 29028 HLH 55414 b
	3025	+
	3026	+
	3027	+	HB2507 Enrolled- 86 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 86 - LRB103 29028 HLH 55414 b
	3028	+	HB2507 Enrolled - 86 - LRB103 29028 HLH 55414 b
	3029	+	1 official duties. The remaining 50% of this
	3030	+	2 two-sevenths shall be distributed to county fairs for
	3031	+	3 premiums and rehabilitation as set forth in the
	3032	+	4 Agricultural Fair Act;
	3033	+	5 Four-sevenths to museums and aquariums located in
	3034	+	6 park districts of over 500,000 population; provided
	3035	+	7 that the monies are distributed in accordance with the
	3036	+	8 previous year's distribution of the maintenance tax
	3037	+	9 for such museums and aquariums as provided in Section
	3038	+	10 2 of the Park District and Municipal Aquarium and
	3039	+	11 Museum Act; and
	3040	+	12 One-seventh to the Agricultural Premium Fund to be
	3041	+	13 used for distribution to agricultural home economics
	3042	+	14 extension councils in accordance with "An Act in
	3043	+	15 relation to additional support and finances for the
	3044	+	16 Agricultural and Home Economic Extension Councils in
	3045	+	17 the several counties of this State and making an
	3046	+	18 appropriation therefor", approved July 24, 1967. This
	3047	+	19 subparagraph (C) shall be inoperative and of no force
	3048	+	20 and effect on and after January 1, 2000.
	3049	+	21 (D) Except as provided in paragraph (11) of this
	3050	+	22 subsection (h), with respect to purse allocation from
	3051	+	23 inter-track wagering, the monies so retained shall be
	3052	+	24 divided as follows:
	3053	+	25 (i) If the inter-track wagering licensee,
	3054	+	26 except an inter-track wagering licensee that
	3055	+
	3056	+
	3057	+
	3058	+
	3059	+
	3060	+	HB2507 Enrolled - 86 - LRB103 29028 HLH 55414 b
	3061	+
	3062	+
	3063	+	HB2507 Enrolled- 87 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 87 - LRB103 29028 HLH 55414 b
	3064	+	HB2507 Enrolled - 87 - LRB103 29028 HLH 55414 b
	3065	+	1 derives its license from an organization licensee
	3066	+	2 located in a county with a population in excess of
	3067	+	3 230,000 and bounded by the Mississippi River, is
	3068	+	4 not conducting its own race meeting during the
	3069	+	5 same dates, then the entire purse allocation shall
	3070	+	6 be to purses at the track where the races wagered
	3071	+	7 on are being conducted.
	3072	+	8 (ii) If the inter-track wagering licensee,
	3073	+	9 except an inter-track wagering licensee that
	3074	+	10 derives its license from an organization licensee
	3075	+	11 located in a county with a population in excess of
	3076	+	12 230,000 and bounded by the Mississippi River, is
	3077	+	13 also conducting its own race meeting during the
	3078	+	14 same dates, then the purse allocation shall be as
	3079	+	15 follows: 50% to purses at the track where the
	3080	+	16 races wagered on are being conducted; 50% to
	3081	+	17 purses at the track where the inter-track wagering
	3082	+	18 licensee is accepting such wagers.
	3083	+	19 (iii) If the inter-track wagering is being
	3084	+	20 conducted by an inter-track wagering location
	3085	+	21 licensee, except an inter-track wagering location
	3086	+	22 licensee that derives its license from an
	3087	+	23 organization licensee located in a county with a
	3088	+	24 population in excess of 230,000 and bounded by the
	3089	+	25 Mississippi River, the entire purse allocation for
	3090	+	26 Illinois races shall be to purses at the track
	3091	+
	3092	+
	3093	+
	3094	+
	3095	+
	3096	+	HB2507 Enrolled - 87 - LRB103 29028 HLH 55414 b
	3097	+
	3098	+
	3099	+	HB2507 Enrolled- 88 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 88 - LRB103 29028 HLH 55414 b
	3100	+	HB2507 Enrolled - 88 - LRB103 29028 HLH 55414 b
	3101	+	1 where the race meeting being wagered on is being
	3102	+	2 held.
	3103	+	3 (12) The Board shall have all powers necessary and
	3104	+	4 proper to fully supervise and control the conduct of
	3105	+	5 inter-track wagering and simulcast wagering by inter-track
	3106	+	6 wagering licensees and inter-track wagering location
	3107	+	7 licensees, including, but not limited to, the following:
	3108	+	8 (A) The Board is vested with power to promulgate
	3109	+	9 reasonable rules and regulations for the purpose of
	3110	+	10 administering the conduct of this wagering and to
	3111	+	11 prescribe reasonable rules, regulations and conditions
	3112	+	12 under which such wagering shall be held and conducted.
	3113	+	13 Such rules and regulations are to provide for the
	3114	+	14 prevention of practices detrimental to the public
	3115	+	15 interest and for the best interests of said wagering
	3116	+	16 and to impose penalties for violations thereof.
	3117	+	17 (B) The Board, and any person or persons to whom it
	3118	+	18 delegates this power, is vested with the power to
	3119	+	19 enter the facilities of any licensee to determine
	3120	+	20 whether there has been compliance with the provisions
	3121	+	21 of this Act and the rules and regulations relating to
	3122	+	22 the conduct of such wagering.
	3123	+	23 (C) The Board, and any person or persons to whom it
	3124	+	24 delegates this power, may eject or exclude from any
	3125	+	25 licensee's facilities, any person whose conduct or
	3126	+	26 reputation is such that his presence on such premises
	3127	+
	3128	+
	3129	+
	3130	+
	3131	+
	3132	+	HB2507 Enrolled - 88 - LRB103 29028 HLH 55414 b
	3133	+
	3134	+
	3135	+	HB2507 Enrolled- 89 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 89 - LRB103 29028 HLH 55414 b
	3136	+	HB2507 Enrolled - 89 - LRB103 29028 HLH 55414 b
	3137	+	1 may, in the opinion of the Board, call into the
	3138	+	2 question the honesty and integrity of, or interfere
	3139	+	3 with the orderly conduct of such wagering; provided,
	3140	+	4 however, that no person shall be excluded or ejected
	3141	+	5 from such premises solely on the grounds of race,
	3142	+	6 color, creed, national origin, ancestry, or sex.
	3143	+	7 (D) (Blank).
	3144	+	8 (E) The Board is vested with the power to appoint
	3145	+	9 delegates to execute any of the powers granted to it
	3146	+	10 under this Section for the purpose of administering
	3147	+	11 this wagering and any rules and regulations
	3148	+	12 promulgated in accordance with this Act.
	3149	+	13 (F) The Board shall name and appoint a State
	3150	+	14 director of this wagering who shall be a
	3151	+	15 representative of the Board and whose duty it shall be
	3152	+	16 to supervise the conduct of inter-track wagering as
	3153	+	17 may be provided for by the rules and regulations of the
	3154	+	18 Board; such rules and regulation shall specify the
	3155	+	19 method of appointment and the Director's powers,
	3156	+	20 authority and duties.
	3157	+	21 (G) The Board is vested with the power to impose
	3158	+	22 civil penalties of up to $5,000 against individuals
	3159	+	23 and up to $10,000 against licensees for each violation
	3160	+	24 of any provision of this Act relating to the conduct of
	3161	+	25 this wagering, any rules adopted by the Board, any
	3162	+	26 order of the Board or any other action which in the
	3163	+
	3164	+
	3165	+
	3166	+
	3167	+
	3168	+	HB2507 Enrolled - 89 - LRB103 29028 HLH 55414 b
	3169	+
	3170	+
	3171	+	HB2507 Enrolled- 90 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 90 - LRB103 29028 HLH 55414 b
	3172	+	HB2507 Enrolled - 90 - LRB103 29028 HLH 55414 b
	3173	+	1 Board's discretion, is a detriment or impediment to
	3174	+	2 such wagering.
	3175	+	3 (13) The Department of Agriculture may enter into
	3176	+	4 agreements with licensees authorizing such licensees to
	3177	+	5 conduct inter-track wagering on races to be held at the
	3178	+	6 licensed race meetings conducted by the Department of
	3179	+	7 Agriculture. Such agreement shall specify the races of the
	3180	+	8 Department of Agriculture's licensed race meeting upon
	3181	+	9 which the licensees will conduct wagering. In the event
	3182	+	10 that a licensee conducts inter-track pari-mutuel wagering
	3183	+	11 on races from the Illinois State Fair or DuQuoin State
	3184	+	12 Fair which are in addition to the licensee's previously
	3185	+	13 approved racing program, those races shall be considered a
	3186	+	14 separate racing day for the purpose of determining the
	3187	+	15 daily handle and computing the privilege or pari-mutuel
	3188	+	16 tax on that daily handle as provided in Sections 27 and
	3189	+	17 27.1. Such agreements shall be approved by the Board
	3190	+	18 before such wagering may be conducted. In determining
	3191	+	19 whether to grant approval, the Board shall give due
	3192	+	20 consideration to the best interests of the public and of
	3193	+	21 horse racing. The provisions of paragraphs (1), (8),
	3194	+	22 (8.1), and (8.2) of subsection (h) of this Section which
	3195	+	23 are not specified in this paragraph (13) shall not apply
	3196	+	24 to licensed race meetings conducted by the Department of
	3197	+	25 Agriculture at the Illinois State Fair in Sangamon County
	3198	+	26 or the DuQuoin State Fair in Perry County, or to any
	3199	+
	3200	+
	3201	+
	3202	+
	3203	+
	3204	+	HB2507 Enrolled - 90 - LRB103 29028 HLH 55414 b
	3205	+
	3206	+
	3207	+	HB2507 Enrolled- 91 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 91 - LRB103 29028 HLH 55414 b
	3208	+	HB2507 Enrolled - 91 - LRB103 29028 HLH 55414 b
	3209	+	1 wagering conducted on those race meetings.
	3210	+	2 (14) An inter-track wagering location license
	3211	+	3 authorized by the Board in 2016 that is owned and operated
	3212	+	4 by a race track in Rock Island County shall be transferred
	3213	+	5 to a commonly owned race track in Cook County on August 12,
	3214	+	6 2016 (the effective date of Public Act 99-757). The
	3215	+	7 licensee shall retain its status in relation to purse
	3216	+	8 distribution under paragraph (11) of this subsection (h)
	3217	+	9 following the transfer to the new entity. The pari-mutuel
	3218	+	10 tax credit under Section 32.1 shall not be applied toward
	3219	+	11 any pari-mutuel tax obligation of the inter-track wagering
	3220	+	12 location licensee of the license that is transferred under
	3221	+	13 this paragraph (14).
	3222	+	14 (i) Notwithstanding the other provisions of this Act, the
	3223	+	15 conduct of wagering at wagering facilities is authorized on
	3224	+	16 all days, except as limited by subsection (b) of Section 19 of
	3225	+	17 this Act.
	3226	+	18 (Source: P.A. 101-31, eff. 6-28-19; 101-52, eff. 7-12-19;
	3227	+	19 101-81, eff. 7-12-19; 101-109, eff. 7-19-19; 102-558, eff.
	3228	+	20 8-20-21; 102-813, eff. 5-13-22.)
	3229	+	21 Section 20-25. The Eminent Domain Act is amended by
	3230	+	22 changing Section 15-5-15 as follows:
	3231	+	23 (735 ILCS 30/15-5-15)
	3232	+	24 Sec. 15-5-15. Eminent domain powers in ILCS Chapters 70
	3233	+
	3234	+
	3235	+
	3236	+
	3237	+
	3238	+	HB2507 Enrolled - 91 - LRB103 29028 HLH 55414 b
	3239	+
	3240	+
	3241	+	HB2507 Enrolled- 92 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 92 - LRB103 29028 HLH 55414 b
	3242	+	HB2507 Enrolled - 92 - LRB103 29028 HLH 55414 b
	3243	+	1 through 75. The following provisions of law may include
	3244	+	2 express grants of the power to acquire property by
	3245	+	3 condemnation or eminent domain:
	3246	+	4 (70 ILCS 5/8.02 and 5/9); Airport Authorities Act; airport
	3247	+	5 authorities; for public airport facilities.
	3248	+	6 (70 ILCS 5/8.05 and 5/9); Airport Authorities Act; airport
	3249	+	7 authorities; for removal of airport hazards.
	3250	+	8 (70 ILCS 5/8.06 and 5/9); Airport Authorities Act; airport
	3251	+	9 authorities; for reduction of the height of objects or
	3252	+	10 structures.
	3253	+	11 (70 ILCS 10/4); Interstate Airport Authorities Act; interstate
	3254	+	12 airport authorities; for general purposes.
	3255	+	13 (70 ILCS 15/3); Kankakee River Valley Area Airport Authority
	3256	+	14 Act; Kankakee River Valley Area Airport Authority; for
	3257	+	15 acquisition of land for airports.
	3258	+	16 (70 ILCS 200/2-20); Civic Center Code; civic center
	3259	+	17 authorities; for grounds, centers, buildings, and parking.
	3260	+	18 (70 ILCS 200/5-35); Civic Center Code; Aledo Civic Center
	3261	+	19 Authority; for grounds, centers, buildings, and parking.
	3262	+	20 (70 ILCS 200/10-15); Civic Center Code; Aurora Metropolitan
	3263	+	21 Exposition, Auditorium and Office Building Authority; for
	3264	+	22 grounds, centers, buildings, and parking.
	3265	+	23 (70 ILCS 200/15-40); Civic Center Code; Benton Civic Center
	3266	+	24 Authority; for grounds, centers, buildings, and parking.
	3267	+	25 (70 ILCS 200/20-15); Civic Center Code; Bloomington Civic
	3268	+
	3269	+
	3270	+
	3271	+
	3272	+
	3273	+	HB2507 Enrolled - 92 - LRB103 29028 HLH 55414 b
	3274	+
	3275	+
	3276	+	HB2507 Enrolled- 93 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 93 - LRB103 29028 HLH 55414 b
	3277	+	HB2507 Enrolled - 93 - LRB103 29028 HLH 55414 b
	3278	+	1 Center Authority; for grounds, centers, buildings, and
	3279	+	2 parking.
	3280	+	3 (70 ILCS 200/35-35); Civic Center Code; Brownstown Park
	3281	+	4 District Civic Center Authority; for grounds, centers,
	3282	+	5 buildings, and parking.
	3283	+	6 (70 ILCS 200/40-35); Civic Center Code; Carbondale Civic
	3284	+	7 Center Authority; for grounds, centers, buildings, and
	3285	+	8 parking.
	3286	+	9 (70 ILCS 200/55-60); Civic Center Code; Chicago South Civic
	3287	+	10 Center Authority; for grounds, centers, buildings, and
	3288	+	11 parking.
	3289	+	12 (70 ILCS 200/60-30); Civic Center Code; Collinsville
	3290	+	13 Metropolitan Exposition, Auditorium and Office Building
	3291	+	14 Authority; for grounds, centers, buildings, and parking.
	3292	+	15 (70 ILCS 200/70-35); Civic Center Code; Crystal Lake Civic
	3293	+	16 Center Authority; for grounds, centers, buildings, and
	3294	+	17 parking.
	3295	+	18 (70 ILCS 200/75-20); Civic Center Code; Decatur Metropolitan
	3296	+	19 Exposition, Auditorium and Office Building Authority; for
	3297	+	20 grounds, centers, buildings, and parking.
	3298	+	21 (70 ILCS 200/80-15); Civic Center Code; DuPage County
	3299	+	22 Metropolitan Exposition, Auditorium and Office Building
	3300	+	23 Authority; for grounds, centers, buildings, and parking.
	3301	+	24 (70 ILCS 200/85-35); Civic Center Code; Elgin Metropolitan
	3302	+	25 Exposition, Auditorium and Office Building Authority; for
	3303	+	26 grounds, centers, buildings, and parking.
	3304	+
	3305	+
	3306	+
	3307	+
	3308	+
	3309	+	HB2507 Enrolled - 93 - LRB103 29028 HLH 55414 b
	3310	+
	3311	+
	3312	+	HB2507 Enrolled- 94 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 94 - LRB103 29028 HLH 55414 b
	3313	+	HB2507 Enrolled - 94 - LRB103 29028 HLH 55414 b
	3314	+	1 (70 ILCS 200/95-25); Civic Center Code; Herrin Metropolitan
	3315	+	2 Exposition, Auditorium and Office Building Authority; for
	3316	+	3 grounds, centers, buildings, and parking.
	3317	+	4 (70 ILCS 200/110-35); Civic Center Code; Illinois Valley Civic
	3318	+	5 Center Authority; for grounds, centers, buildings, and
	3319	+	6 parking.
	3320	+	7 (70 ILCS 200/115-35); Civic Center Code; Jasper County Civic
	3321	+	8 Center Authority; for grounds, centers, buildings, and
	3322	+	9 parking.
	3323	+	10 (70 ILCS 200/120-25); Civic Center Code; Jefferson County
	3324	+	11 Metropolitan Exposition, Auditorium and Office Building
	3325	+	12 Authority; for grounds, centers, buildings, and parking.
	3326	+	13 (70 ILCS 200/125-15); Civic Center Code; Jo Daviess County
	3327	+	14 Civic Center Authority; for grounds, centers, buildings,
	3328	+	15 and parking.
	3329	+	16 (70 ILCS 200/130-30); Civic Center Code; Katherine Dunham
	3330	+	17 Metropolitan Exposition, Auditorium and Office Building
	3331	+	18 Authority; for grounds, centers, buildings, and parking.
	3332	+	19 (70 ILCS 200/145-35); Civic Center Code; Marengo Civic Center
	3333	+	20 Authority; for grounds, centers, buildings, and parking.
	3334	+	21 (70 ILCS 200/150-35); Civic Center Code; Mason County Civic
	3335	+	22 Center Authority; for grounds, centers, buildings, and
	3336	+	23 parking.
	3337	+	24 (70 ILCS 200/155-15); Civic Center Code; Matteson Metropolitan
	3338	+	25 Civic Center Authority; for grounds, centers, buildings,
	3339	+	26 and parking.
	3340	+
	3341	+
	3342	+
	3343	+
	3344	+
	3345	+	HB2507 Enrolled - 94 - LRB103 29028 HLH 55414 b
	3346	+
	3347	+
	3348	+	HB2507 Enrolled- 95 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 95 - LRB103 29028 HLH 55414 b
	3349	+	HB2507 Enrolled - 95 - LRB103 29028 HLH 55414 b
	3350	+	1 (70 ILCS 200/160-35); Civic Center Code; Maywood Civic Center
	3351	+	2 Authority; for grounds, centers, buildings, and parking.
	3352	+	3 (70 ILCS 200/165-35); Civic Center Code; Melrose Park
	3353	+	4 Metropolitan Exposition Auditorium and Office Building
	3354	+	5 Authority; for grounds, centers, buildings, and parking.
	3355	+	6 (70 ILCS 200/170-20); Civic Center Code; certain Metropolitan
	3356	+	7 Exposition, Auditorium and Office Building Authorities;
	3357	+	8 for general purposes.
	3358	+	9 (70 ILCS 200/180-35); Civic Center Code; Normal Civic Center
	3359	+	10 Authority; for grounds, centers, buildings, and parking.
	3360	+	11 (70 ILCS 200/185-15); Civic Center Code; Oak Park Civic Center
	3361	+	12 Authority; for grounds, centers, buildings, and parking.
	3362	+	13 (70 ILCS 200/195-35); Civic Center Code; Ottawa Civic Center
	3363	+	14 Authority; for grounds, centers, buildings, and parking.
	3364	+	15 (70 ILCS 200/200-15); Civic Center Code; Pekin Civic Center
	3365	+	16 Authority; for grounds, centers, buildings, and parking.
	3366	+	17 (70 ILCS 200/205-15); Civic Center Code; Peoria Civic Center
	3367	+	18 Authority; for grounds, centers, buildings, and parking.
	3368	+	19 (70 ILCS 200/210-35); Civic Center Code; Pontiac Civic Center
	3369	+	20 Authority; for grounds, centers, buildings, and parking.
	3370	+	21 (70 ILCS 200/215-15); Civic Center Code; Illinois Quad City
	3371	+	22 Civic Center Authority; for grounds, centers, buildings,
	3372	+	23 and parking.
	3373	+	24 (70 ILCS 200/220-30); Civic Center Code; Quincy Metropolitan
	3374	+	25 Exposition, Auditorium and Office Building Authority; for
	3375	+	26 grounds, centers, buildings, and parking.
	3376	+
	3377	+
	3378	+
	3379	+
	3380	+
	3381	+	HB2507 Enrolled - 95 - LRB103 29028 HLH 55414 b
	3382	+
	3383	+
	3384	+	HB2507 Enrolled- 96 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 96 - LRB103 29028 HLH 55414 b
	3385	+	HB2507 Enrolled - 96 - LRB103 29028 HLH 55414 b
	3386	+	1 (70 ILCS 200/225-35); Civic Center Code; Randolph County Civic
	3387	+	2 Center Authority; for grounds, centers, buildings, and
	3388	+	3 parking.
	3389	+	4 (70 ILCS 200/230-35); Civic Center Code; River Forest
	3390	+	5 Metropolitan Exposition, Auditorium and Office Building
	3391	+	6 Authority; for grounds, centers, buildings, and parking.
	3392	+	7 (70 ILCS 200/235-40); Civic Center Code; Riverside Civic
	3393	+	8 Center Authority; for grounds, centers, buildings, and
	3394	+	9 parking.
	3395	+	10 (70 ILCS 200/245-35); Civic Center Code; Salem Civic Center
	3396	+	11 Authority; for grounds, centers, buildings, and parking.
	3397	+	12 (70 ILCS 200/255-20); Civic Center Code; Springfield
	3398	+	13 Metropolitan Exposition and Auditorium Authority; for
	3399	+	14 grounds, centers, and parking.
	3400	+	15 (70 ILCS 200/260-35); Civic Center Code; Sterling Metropolitan
	3401	+	16 Exposition, Auditorium and Office Building Authority; for
	3402	+	17 grounds, centers, buildings, and parking.
	3403	+	18 (70 ILCS 200/265-20); Civic Center Code; Vermilion County
	3404	+	19 Metropolitan Exposition, Auditorium and Office Building
	3405	+	20 Authority; for grounds, centers, buildings, and parking.
	3406	+	21 (70 ILCS 200/270-35); Civic Center Code; Waukegan Civic Center
	3407	+	22 Authority; for grounds, centers, buildings, and parking.
	3408	+	23 (70 ILCS 200/275-35); Civic Center Code; West Frankfort Civic
	3409	+	24 Center Authority; for grounds, centers, buildings, and
	3410	+	25 parking.
	3411	+	26 (70 ILCS 200/280-20); Civic Center Code; Will County
	3412	+
	3413	+
	3414	+
	3415	+
	3416	+
	3417	+	HB2507 Enrolled - 96 - LRB103 29028 HLH 55414 b
	3418	+
	3419	+
	3420	+	HB2507 Enrolled- 97 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 97 - LRB103 29028 HLH 55414 b
	3421	+	HB2507 Enrolled - 97 - LRB103 29028 HLH 55414 b
	3422	+	1 Metropolitan Exposition and Auditorium Authority; for
	3423	+	2 grounds, centers, and parking.
	3424	+	3 (70 ILCS 210/5); Metropolitan Pier and Exposition Authority
	3425	+	4 Act; Metropolitan Pier and Exposition Authority; for
	3426	+	5 general purposes, including quick-take power.
	3427	+	6 (70 ILCS 405/22.04); Soil and Water Conservation Districts
	3428	+	7 Act; soil and water conservation districts; for general
	3429	+	8 purposes.
	3430	+	9 (70 ILCS 410/10 and 410/12); Conservation District Act;
	3431	+	10 conservation districts; for open space, wildland, scenic
	3432	+	11 roadway, pathway, outdoor recreation, or other
	3433	+	12 conservation benefits.
	3434	+	13 (70 ILCS 503/25); Chanute-Rantoul National Aviation Center
	3435	+	14 Redevelopment Commission Act; Chanute-Rantoul National
	3436	+	15 Aviation Center Redevelopment Commission; for general
	3437	+	16 purposes.
	3438	+	17 (70 ILCS 507/15); Fort Sheridan Redevelopment Commission Act;
	3439	+	18 Fort Sheridan Redevelopment Commission; for general
	3440	+	19 purposes or to carry out comprehensive or redevelopment
	3441	+	20 plans.
	3442	+	21 (70 ILCS 520/8); Southwestern Illinois Development Authority
	3443	+	22 Act; Southwestern Illinois Development Authority; for
	3444	+	23 general purposes, including quick-take power.
	3445	+	24 (70 ILCS 605/4-17 and 605/5-7); Illinois Drainage Code;
	3446	+	25 drainage districts; for general purposes.
	3447	+	26 (70 ILCS 615/5 and 615/6); Chicago Drainage District Act;
	3448	+
	3449	+
	3450	+
	3451	+
	3452	+
	3453	+	HB2507 Enrolled - 97 - LRB103 29028 HLH 55414 b
	3454	+
	3455	+
	3456	+	HB2507 Enrolled- 98 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 98 - LRB103 29028 HLH 55414 b
	3457	+	HB2507 Enrolled - 98 - LRB103 29028 HLH 55414 b
	3458	+	1 corporate authorities; for construction and maintenance of
	3459	+	2 works.
	3460	+	3 (70 ILCS 705/10); Fire Protection District Act; fire
	3461	+	4 protection districts; for general purposes.
	3462	+	5 (70 ILCS 750/20); Flood Prevention District Act; flood
	3463	+	6 prevention districts; for general purposes.
	3464	+	7 (70 ILCS 805/6); Downstate Forest Preserve District Act;
	3465	+	8 certain forest preserve districts; for general purposes.
	3466	+	9 (70 ILCS 805/18.8); Downstate Forest Preserve District Act;
	3467	+	10 certain forest preserve districts; for recreational and
	3468	+	11 cultural facilities.
	3469	+	12 (70 ILCS 810/8); Cook County Forest Preserve District Act;
	3470	+	13 Forest Preserve District of Cook County; for general
	3471	+	14 purposes.
	3472	+	15 (70 ILCS 810/38); Cook County Forest Preserve District Act;
	3473	+	16 Forest Preserve District of Cook County; for recreational
	3474	+	17 facilities.
	3475	+	18 (70 ILCS 910/15 and 910/16); Hospital District Law; hospital
	3476	+	19 districts; for hospitals or hospital facilities.
	3477	+	20 (70 ILCS 915/3); Illinois Medical District Act; Illinois
	3478	+	21 Medical District Commission; for general purposes.
	3479	+	22 (70 ILCS 915/4.5); Illinois Medical District Act; Illinois
	3480	+	23 Medical District Commission; quick-take power for the
	3481	+	24 Illinois State Police Forensic Science Laboratory
	3482	+	25 (obsolete).
	3483	+	26 (70 ILCS 920/5); Tuberculosis Sanitarium District Act;
	3484	+
	3485	+
	3486	+
	3487	+
	3488	+
	3489	+	HB2507 Enrolled - 98 - LRB103 29028 HLH 55414 b
	3490	+
	3491	+
	3492	+	HB2507 Enrolled- 99 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 99 - LRB103 29028 HLH 55414 b
	3493	+	HB2507 Enrolled - 99 - LRB103 29028 HLH 55414 b
	3494	+	1 tuberculosis sanitarium districts; for tuberculosis
	3495	+	2 sanitariums.
	3496	+	3 (70 ILCS 925/20); Mid-Illinois Medical District Act;
	3497	+	4 Mid-Illinois Medical District; for general purposes.
	3498	+	5 (70 ILCS 930/20); Mid-America Medical District Act;
	3499	+	6 Mid-America Medical District Commission; for general
	3500	+	7 purposes.
	3501	+	8 (70 ILCS 935/20); Roseland Community Medical District Act;
	3502	+	9 medical district; for general purposes.
	3503	+	10 (70 ILCS 1005/7); Mosquito Abatement District Act; mosquito
	3504	+	11 abatement districts; for general purposes.
	3505	+	12 (70 ILCS 1105/8); Museum District Act; museum districts; for
	3506	+	13 general purposes.
	3507	+	14 (70 ILCS 1205/7-1); Park District Code; park districts; for
	3508	+	15 streets and other purposes.
	3509	+	16 (70 ILCS 1205/8-1); Park District Code; park districts; for
	3510	+	17 parks.
	3511	+	18 (70 ILCS 1205/9-2 and 1205/9-4); Park District Code; park
	3512	+	19 districts; for airports and landing fields.
	3513	+	20 (70 ILCS 1205/11-2 and 1205/11-3); Park District Code; park
	3514	+	21 districts; for State land abutting public water and
	3515	+	22 certain access rights.
	3516	+	23 (70 ILCS 1205/11.1-3); Park District Code; park districts; for
	3517	+	24 harbors.
	3518	+	25 (70 ILCS 1225/2); Park Commissioners Land Condemnation Act;
	3519	+	26 park districts; for street widening.
	3520	+
	3521	+
	3522	+
	3523	+
	3524	+
	3525	+	HB2507 Enrolled - 99 - LRB103 29028 HLH 55414 b
	3526	+
	3527	+
	3528	+	HB2507 Enrolled- 100 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 100 - LRB103 29028 HLH 55414 b
	3529	+	HB2507 Enrolled - 100 - LRB103 29028 HLH 55414 b
	3530	+	1 (70 ILCS 1230/1 and 1230/1-a); Park Commissioners Water
	3531	+	2 Control Act; park districts; for parks, boulevards,
	3532	+	3 driveways, parkways, viaducts, bridges, or tunnels.
	3533	+	4 (70 ILCS 1250/2); Park Commissioners Street Control (1889)
	3534	+	5 Act; park districts; for boulevards or driveways.
	3535	+	6 (70 ILCS 1290/1); Park District and Municipal Aquarium and
	3536	+	7 Museum Act; municipalities or park districts; for
	3537	+	8 aquariums or museums.
	3538	+	9 (70 ILCS 1305/2); Park District Airport Zoning Act; park
	3539	+	10 districts; for restriction of the height of structures.
	3540	+	11 (70 ILCS 1310/5); Park District Elevated Highway Act; park
	3541	+	12 districts; for elevated highways.
	3542	+	13 (70 ILCS 1505/15); Chicago Park District Act; Chicago Park
	3543	+	14 District; for parks and other purposes.
	3544	+	15 (70 ILCS 1505/25.1); Chicago Park District Act; Chicago Park
	3545	+	16 District; for parking lots or garages.
	3546	+	17 (70 ILCS 1505/26.3); Chicago Park District Act; Chicago Park
	3547	+	18 District; for harbors.
	3548	+	19 (70 ILCS 1570/5); Lincoln Park Commissioners Land Condemnation
	3549	+	20 Act; Lincoln Park Commissioners; for land and interests in
	3550	+	21 land, including riparian rights.
	3551	+	22 (70 ILCS 1801/30); Alexander-Cairo Port District Act;
	3552	+	23 Alexander-Cairo Port District; for general purposes.
	3553	+	24 (70 ILCS 1805/8); Havana Regional Port District Act; Havana
	3554	+	25 Regional Port District; for general purposes.
	3555	+	26 (70 ILCS 1810/7); Illinois International Port District Act;
	3556	+
	3557	+
	3558	+
	3559	+
	3560	+
	3561	+	HB2507 Enrolled - 100 - LRB103 29028 HLH 55414 b
	3562	+
	3563	+
	3564	+	HB2507 Enrolled- 101 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 101 - LRB103 29028 HLH 55414 b
	3565	+	HB2507 Enrolled - 101 - LRB103 29028 HLH 55414 b
	3566	+	1 Illinois International Port District; for general
	3567	+	2 purposes.
	3568	+	3 (70 ILCS 1815/13); Illinois Valley Regional Port District Act;
	3569	+	4 Illinois Valley Regional Port District; for general
	3570	+	5 purposes.
	3571	+	6 (70 ILCS 1820/4); Jackson-Union Counties Regional Port
	3572	+	7 District Act; Jackson-Union Counties Regional Port
	3573	+	8 District; for removal of airport hazards or reduction of
	3574	+	9 the height of objects or structures.
	3575	+	10 (70 ILCS 1820/5); Jackson-Union Counties Regional Port
	3576	+	11 District Act; Jackson-Union Counties Regional Port
	3577	+	12 District; for general purposes.
	3578	+	13 (70 ILCS 1825/4.9); Joliet Regional Port District Act; Joliet
	3579	+	14 Regional Port District; for removal of airport hazards.
	3580	+	15 (70 ILCS 1825/4.10); Joliet Regional Port District Act; Joliet
	3581	+	16 Regional Port District; for reduction of the height of
	3582	+	17 objects or structures.
	3583	+	18 (70 ILCS 1825/4.18); Joliet Regional Port District Act; Joliet
	3584	+	19 Regional Port District; for removal of hazards from ports
	3585	+	20 and terminals.
	3586	+	21 (70 ILCS 1825/5); Joliet Regional Port District Act; Joliet
	3587	+	22 Regional Port District; for general purposes.
	3588	+	23 (70 ILCS 1830/7.1); Kaskaskia Regional Port District Act;
	3589	+	24 Kaskaskia Regional Port District; for removal of hazards
	3590	+	25 from ports and terminals.
	3591	+	26 (70 ILCS 1830/14); Kaskaskia Regional Port District Act;
	3592	+
	3593	+
	3594	+
	3595	+
	3596	+
	3597	+	HB2507 Enrolled - 101 - LRB103 29028 HLH 55414 b
	3598	+
	3599	+
	3600	+	HB2507 Enrolled- 102 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 102 - LRB103 29028 HLH 55414 b
	3601	+	HB2507 Enrolled - 102 - LRB103 29028 HLH 55414 b
	3602	+	1 Kaskaskia Regional Port District; for general purposes.
	3603	+	2 (70 ILCS 1831/30); Massac-Metropolis Port District Act;
	3604	+	3 Massac-Metropolis Port District; for general purposes.
	3605	+	4 (70 ILCS 1835/5.10); Mt. Carmel Regional Port District Act;
	3606	+	5 Mt. Carmel Regional Port District; for removal of airport
	3607	+	6 hazards.
	3608	+	7 (70 ILCS 1835/5.11); Mt. Carmel Regional Port District Act;
	3609	+	8 Mt. Carmel Regional Port District; for reduction of the
	3610	+	9 height of objects or structures.
	3611	+	10 (70 ILCS 1835/6); Mt. Carmel Regional Port District Act; Mt.
	3612	+	11 Carmel Regional Port District; for general purposes.
	3613	+	12 (70 ILCS 1837/30); Ottawa Port District Act; Ottawa Port
	3614	+	13 District; for general purposes.
	3615	+	14 (70 ILCS 1845/4.9); Seneca Regional Port District Act; Seneca
	3616	+	15 Regional Port District; for removal of airport hazards.
	3617	+	16 (70 ILCS 1845/4.10); Seneca Regional Port District Act; Seneca
	3618	+	17 Regional Port District; for reduction of the height of
	3619	+	18 objects or structures.
	3620	+	19 (70 ILCS 1845/5); Seneca Regional Port District Act; Seneca
	3621	+	20 Regional Port District; for general purposes.
	3622	+	21 (70 ILCS 1850/4); Shawneetown Regional Port District Act;
	3623	+	22 Shawneetown Regional Port District; for removal of airport
	3624	+	23 hazards or reduction of the height of objects or
	3625	+	24 structures.
	3626	+	25 (70 ILCS 1850/5); Shawneetown Regional Port District Act;
	3627	+	26 Shawneetown Regional Port District; for general purposes.
	3628	+
	3629	+
	3630	+
	3631	+
	3632	+
	3633	+	HB2507 Enrolled - 102 - LRB103 29028 HLH 55414 b
	3634	+
	3635	+
	3636	+	HB2507 Enrolled- 103 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 103 - LRB103 29028 HLH 55414 b
	3637	+	HB2507 Enrolled - 103 - LRB103 29028 HLH 55414 b
	3638	+	1 (70 ILCS 1855/4); Southwest Regional Port District Act;
	3639	+	2 Southwest Regional Port District; for removal of airport
	3640	+	3 hazards or reduction of the height of objects or
	3641	+	4 structures.
	3642	+	5 (70 ILCS 1855/5); Southwest Regional Port District Act;
	3643	+	6 Southwest Regional Port District; for general purposes.
	3644	+	7 (70 ILCS 1860/4); Tri-City Regional Port District Act;
	3645	+	8 Tri-City Regional Port District; for removal of airport
	3646	+	9 hazards.
	3647	+	10 (70 ILCS 1860/5); Tri-City Regional Port District Act;
	3648	+	11 Tri-City Regional Port District; for the development of
	3649	+	12 facilities.
	3650	+	13 (70 ILCS 1863/11); Upper Mississippi River International Port
	3651	+	14 District Act; Upper Mississippi River International Port
	3652	+	15 District; for general purposes.
	3653	+	16 (70 ILCS 1865/4.9); Waukegan Port District Act; Waukegan Port
	3654	+	17 District; for removal of airport hazards.
	3655	+	18 (70 ILCS 1865/4.10); Waukegan Port District Act; Waukegan Port
	3656	+	19 District; for restricting the height of objects or
	3657	+	20 structures.
	3658	+	21 (70 ILCS 1865/5); Waukegan Port District Act; Waukegan Port
	3659	+	22 District; for the development of facilities.
	3660	+	23 (70 ILCS 1870/8); White County Port District Act; White County
	3661	+	24 Port District; for the development of facilities.
	3662	+	25 (70 ILCS 1905/16); Railroad Terminal Authority Act; Railroad
	3663	+	26 Terminal Authority (Chicago); for general purposes.
	3664	+
	3665	+
	3666	+
	3667	+
	3668	+
	3669	+	HB2507 Enrolled - 103 - LRB103 29028 HLH 55414 b
	3670	+
	3671	+
	3672	+	HB2507 Enrolled- 104 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 104 - LRB103 29028 HLH 55414 b
	3673	+	HB2507 Enrolled - 104 - LRB103 29028 HLH 55414 b
	3674	+	1 (70 ILCS 1915/25); Grand Avenue Railroad Relocation Authority
	3675	+	2 Act; Grand Avenue Railroad Relocation Authority; for
	3676	+	3 general purposes, including quick-take power (now
	3677	+	4 obsolete).
	3678	+	5 (70 ILCS 1935/25); Elmwood Park Grade Separation Authority
	3679	+	6 Act; Elmwood Park Grade Separation Authority; for general
	3680	+	7 purposes.
	3681	+	8 (70 ILCS 2105/9b); River Conservancy Districts Act; river
	3682	+	9 conservancy districts; for general purposes.
	3683	+	10 (70 ILCS 2105/10a); River Conservancy Districts Act; river
	3684	+	11 conservancy districts; for corporate purposes.
	3685	+	12 (70 ILCS 2205/15); Sanitary District Act of 1907; sanitary
	3686	+	13 districts; for corporate purposes.
	3687	+	14 (70 ILCS 2205/18); Sanitary District Act of 1907; sanitary
	3688	+	15 districts; for improvements and works.
	3689	+	16 (70 ILCS 2205/19); Sanitary District Act of 1907; sanitary
	3690	+	17 districts; for access to property.
	3691	+	18 (70 ILCS 2305/8); North Shore Water Reclamation District Act;
	3692	+	19 North Shore Water Reclamation District; for corporate
	3693	+	20 purposes.
	3694	+	21 (70 ILCS 2305/15); North Shore Water Reclamation District Act;
	3695	+	22 North Shore Water Reclamation District; for improvements.
	3696	+	23 (70 ILCS 2405/7.9); Sanitary District Act of 1917; Sanitary
	3697	+	24 District of Decatur; for carrying out agreements to sell,
	3698	+	25 convey, or disburse treated wastewater to a private
	3699	+	26 entity.
	3700	+
	3701	+
	3702	+
	3703	+
	3704	+
	3705	+	HB2507 Enrolled - 104 - LRB103 29028 HLH 55414 b
	3706	+
	3707	+
	3708	+	HB2507 Enrolled- 105 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 105 - LRB103 29028 HLH 55414 b
	3709	+	HB2507 Enrolled - 105 - LRB103 29028 HLH 55414 b
	3710	+	1 (70 ILCS 2405/8); Sanitary District Act of 1917; sanitary
	3711	+	2 districts; for corporate purposes.
	3712	+	3 (70 ILCS 2405/15); Sanitary District Act of 1917; sanitary
	3713	+	4 districts; for improvements.
	3714	+	5 (70 ILCS 2405/16.9 and 2405/16.10); Sanitary District Act of
	3715	+	6 1917; sanitary districts; for waterworks.
	3716	+	7 (70 ILCS 2405/17.2); Sanitary District Act of 1917; sanitary
	3717	+	8 districts; for public sewer and water utility treatment
	3718	+	9 works.
	3719	+	10 (70 ILCS 2405/18); Sanitary District Act of 1917; sanitary
	3720	+	11 districts; for dams or other structures to regulate water
	3721	+	12 flow.
	3722	+	13 (70 ILCS 2605/8); Metropolitan Water Reclamation District Act;
	3723	+	14 Metropolitan Water Reclamation District; for corporate
	3724	+	15 purposes.
	3725	+	16 (70 ILCS 2605/16); Metropolitan Water Reclamation District
	3726	+	17 Act; Metropolitan Water Reclamation District; quick-take
	3727	+	18 power for improvements.
	3728	+	19 (70 ILCS 2605/17); Metropolitan Water Reclamation District
	3729	+	20 Act; Metropolitan Water Reclamation District; for bridges.
	3730	+	21 (70 ILCS 2605/35); Metropolitan Water Reclamation District
	3731	+	22 Act; Metropolitan Water Reclamation District; for widening
	3732	+	23 and deepening a navigable stream.
	3733	+	24 (70 ILCS 2805/10); Sanitary District Act of 1936; sanitary
	3734	+	25 districts; for corporate purposes.
	3735	+	26 (70 ILCS 2805/24); Sanitary District Act of 1936; sanitary
	3736	+
	3737	+
	3738	+
	3739	+
	3740	+
	3741	+	HB2507 Enrolled - 105 - LRB103 29028 HLH 55414 b
	3742	+
	3743	+
	3744	+	HB2507 Enrolled- 106 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 106 - LRB103 29028 HLH 55414 b
	3745	+	HB2507 Enrolled - 106 - LRB103 29028 HLH 55414 b
	3746	+	1 districts; for improvements.
	3747	+	2 (70 ILCS 2805/26i and 2805/26j); Sanitary District Act of
	3748	+	3 1936; sanitary districts; for drainage systems.
	3749	+	4 (70 ILCS 2805/27); Sanitary District Act of 1936; sanitary
	3750	+	5 districts; for dams or other structures to regulate water
	3751	+	6 flow.
	3752	+	7 (70 ILCS 2805/32k); Sanitary District Act of 1936; sanitary
	3753	+	8 districts; for water supply.
	3754	+	9 (70 ILCS 2805/32l); Sanitary District Act of 1936; sanitary
	3755	+	10 districts; for waterworks.
	3756	+	11 (70 ILCS 2905/2-7); Metro-East Sanitary District Act of 1974;
	3757	+	12 Metro-East Sanitary District; for corporate purposes.
	3758	+	13 (70 ILCS 2905/2-8); Metro-East Sanitary District Act of 1974;
	3759	+	14 Metro-East Sanitary District; for access to property.
	3760	+	15 (70 ILCS 3010/10); Sanitary District Revenue Bond Act;
	3761	+	16 sanitary districts; for sewerage systems.
	3762	+	17 (70 ILCS 3205/12); Illinois Sports Facilities Authority Act;
	3763	+	18 Illinois Sports Facilities Authority; quick-take power for
	3764	+	19 its corporate purposes (obsolete).
	3765	+	20 (70 ILCS 3405/16); Surface Water Protection District Act;
	3766	+	21 surface water protection districts; for corporate
	3767	+	22 purposes.
	3768	+	23 (70 ILCS 3605/7); Metropolitan Transit Authority Act; Chicago
	3769	+	24 Transit Authority; for transportation systems.
	3770	+	25 (70 ILCS 3605/8); Metropolitan Transit Authority Act; Chicago
	3771	+	26 Transit Authority; for general purposes.
	3772	+
	3773	+
	3774	+
	3775	+
	3776	+
	3777	+	HB2507 Enrolled - 106 - LRB103 29028 HLH 55414 b
	3778	+
	3779	+
	3780	+	HB2507 Enrolled- 107 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 107 - LRB103 29028 HLH 55414 b
	3781	+	HB2507 Enrolled - 107 - LRB103 29028 HLH 55414 b
	3782	+	1 (70 ILCS 3605/10); Metropolitan Transit Authority Act; Chicago
	3783	+	2 Transit Authority; for general purposes, including
	3784	+	3 railroad property.
	3785	+	4 (70 ILCS 3610/3 and 3610/5); Local Mass Transit District Act;
	3786	+	5 local mass transit districts; for general purposes.
	3787	+	6 (70 ILCS 3615/2.13); Regional Transportation Authority Act;
	3788	+	7 Regional Transportation Authority; for general purposes.
	3789	+	8 (70 ILCS 3705/8 and 3705/12); Public Water District Act;
	3790	+	9 public water districts; for waterworks.
	3791	+	10 (70 ILCS 3705/23a); Public Water District Act; public water
	3792	+	11 districts; for sewerage properties.
	3793	+	12 (70 ILCS 3705/23e); Public Water District Act; public water
	3794	+	13 districts; for combined waterworks and sewerage systems.
	3795	+	14 (70 ILCS 3715/6); Water Authorities Act; water authorities;
	3796	+	15 for facilities to ensure adequate water supply.
	3797	+	16 (70 ILCS 3715/27); Water Authorities Act; water authorities;
	3798	+	17 for access to property.
	3799	+	18 (75 ILCS 5/4-7); Illinois Local Library Act; boards of library
	3800	+	19 trustees; for library buildings.
	3801	+	20 (75 ILCS 16/30-55.80); Public Library District Act of 1991;
	3802	+	21 public library districts; for general purposes.
	3803	+	22 (75 ILCS 65/1 and 65/3); Libraries in Parks Act; corporate
	3804	+	23 authorities of city or park district, or board of park
	3805	+	24 commissioners; for free public library buildings.
	3806	+	25 (Source: Incorporates 98-564, eff. 8-27-13; P.A. 98-756, eff.
	3807	+	26 7-16-14; 99-669, eff. 7-29-16.)
	3808	+
	3809	+
	3810	+
	3811	+
	3812	+
	3813	+	HB2507 Enrolled - 107 - LRB103 29028 HLH 55414 b
	3814	+
	3815	+
	3816	+	HB2507 Enrolled- 108 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 108 - LRB103 29028 HLH 55414 b
	3817	+	HB2507 Enrolled - 108 - LRB103 29028 HLH 55414 b
	3818	+	1 ARTICLE 25. HISTORIC RESIDENCE
	3819	+	2 Section 25-1. The Property Tax Code is amended by changing
	3820	+	3 Sections 10-40 and 10-50 as follows:
	3821	+	4 (35 ILCS 200/10-40)
	3822	+	5 Sec. 10-40. Historic Residence Assessment Freeze Law;
	3823	+	6 definitions. This Section and Sections 10-45 through 10-85 may
	3824	+	7 be cited as the Historic Residence Assessment Freeze Law. As
	3825	+	8 used in this Section and Sections 10-45 through 10-85:
	3826	+	9 (a) "Director" means the Director of Historic
	3827	+	10 Preservation.
	3828	+	11 (b) "Approved county or municipal landmark ordinance"
	3829	+	12 means a county or municipal ordinance approved by the
	3830	+	13 Director.
	3831	+	14 (c) "Historic building" means an owner-occupied single
	3832	+	15 family residence or an owner-occupied multi-family
	3833	+	16 residence and the tract, lot or parcel upon which it is
	3834	+	17 located, or a building or buildings owned and operated as
	3835	+	18 a cooperative, if:
	3836	+	19 (1) individually listed on the National Register
	3837	+	20 of Historic Places or the Illinois Register of
	3838	+	21 Historic Places;
	3839	+	22 (2) individually designated pursuant to an
	3840	+	23 approved county or municipal landmark ordinance; or
	3841	+
	3842	+
	3843	+
	3844	+
	3845	+
	3846	+	HB2507 Enrolled - 108 - LRB103 29028 HLH 55414 b
	3847	+
	3848	+
	3849	+	HB2507 Enrolled- 109 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 109 - LRB103 29028 HLH 55414 b
	3850	+	HB2507 Enrolled - 109 - LRB103 29028 HLH 55414 b
	3851	+	1 (3) within a district listed on the National
	3852	+	2 Register of Historic Places or designated pursuant to
	3853	+	3 an approved county or municipal landmark ordinance, if
	3854	+	4 the Director determines that the building is of
	3855	+	5 historic significance to the district in which it is
	3856	+	6 located.
	3857	+	7 Historic building does not mean an individual unit of a
	3858	+	8 cooperative.
	3859	+	9 (d) "Assessment officer" means the chief county
	3860	+	10 assessment officer.
	3861	+	11 (e) "Certificate of rehabilitation" means the
	3862	+	12 certificate issued by the Director upon the renovation,
	3863	+	13 restoration, preservation or rehabilitation of an historic
	3864	+	14 building under this Code.
	3865	+	15 (f) "Rehabilitation period" means the period of time
	3866	+	16 necessary to renovate, restore, preserve or rehabilitate
	3867	+	17 an historic building as determined by the Director.
	3868	+	18 (g) "Standards for rehabilitation" means the Secretary
	3869	+	19 of Interior's standards for rehabilitation as promulgated
	3870	+	20 by the U.S. Department of the Interior.
	3871	+	21 (h) "Fair cash value" means the fair cash value of the
	3872	+	22 historic building, as finally determined for that year by
	3873	+	23 the assessment officer, board of review, Property Tax
	3874	+	24 Appeal Board, or court on the basis of the assessment
	3875	+	25 officer's property record card, representing the value of
	3876	+	26 the property prior to the commencement of rehabilitation
	3877	+
	3878	+
	3879	+
	3880	+
	3881	+
	3882	+	HB2507 Enrolled - 109 - LRB103 29028 HLH 55414 b
	3883	+
	3884	+
	3885	+	HB2507 Enrolled- 110 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 110 - LRB103 29028 HLH 55414 b
	3886	+	HB2507 Enrolled - 110 - LRB103 29028 HLH 55414 b
	3887	+	1 without consideration of any reduction reflecting value
	3888	+	2 during the rehabilitation work. The changes made to this
	3889	+	3 Section by this amendatory Act of the 103rd General
	3890	+	4 Assembly are declarative of existing law and shall not be
	3891	+	5 construed as a new enactment.
	3892	+	6 (i) "Base year valuation" means the fair cash value of
	3893	+	7 the historic building for the year in which the
	3894	+	8 rehabilitation period begins but prior to the commencement
	3895	+	9 of the rehabilitation and does not include any reduction
	3896	+	10 in value during the rehabilitation work.
	3897	+	11 (j) "Adjustment in value" means the difference for any
	3898	+	12 year between the then current fair cash value and the base
	3899	+	13 year valuation.
	3900	+	14 (k) "Eight-year valuation period" means the 8 years
	3901	+	15 from the date of the issuance of the certificate of
	3902	+	16 rehabilitation.
	3903	+	17 (l) "Adjustment valuation period" means the 4 years
	3904	+	18 following the 8 year valuation period.
	3905	+	19 (m) "Substantial rehabilitation" means interior or
	3906	+	20 exterior rehabilitation work that preserves the historic
	3907	+	21 building in a manner that significantly improves its
	3908	+	22 condition.
	3909	+	23 (n) "Approved local government" means a local
	3910	+	24 government that has been certified by the Director as:
	3911	+	25 (1) enforcing appropriate legislation for the
	3912	+	26 designation of historic buildings;
	3913	+
	3914	+
	3915	+
	3916	+
	3917	+
	3918	+	HB2507 Enrolled - 110 - LRB103 29028 HLH 55414 b
	3919	+
	3920	+
	3921	+	HB2507 Enrolled- 111 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 111 - LRB103 29028 HLH 55414 b
	3922	+	HB2507 Enrolled - 111 - LRB103 29028 HLH 55414 b
	3923	+	1 (2) having established an adequate and qualified
	3924	+	2 historic review commission;
	3925	+	3 (3) maintaining a system for the survey and
	3926	+	4 inventory of historic properties;
	3927	+	5 (4) providing for adequate public participation in
	3928	+	6 the local historic preservation program; and
	3929	+	7 (5) maintaining a system for reviewing
	3930	+	8 applications under this Section in accordance with
	3931	+	9 rules and regulations promulgated by the Director.
	3932	+	10 (o) "Cooperative" means a building or buildings and
	3933	+	11 the tract, lot, or parcel on which the building or
	3934	+	12 buildings are located, if the building or buildings are
	3935	+	13 devoted to residential uses by the owners and fee title to
	3936	+	14 the land and building or buildings is owned by a
	3937	+	15 corporation or other legal entity in which the
	3938	+	16 shareholders or other co-owners each also have a long-term
	3939	+	17 proprietary lease or other long-term arrangement of
	3940	+	18 exclusive possession for a specific unit of occupancy
	3941	+	19 space located within the same building or buildings.
	3942	+	20 (p) "Owner", in the case of a cooperative, means the
	3943	+	21 Association.
	3944	+	22 (q) "Association", in the case of a cooperative, means
	3945	+	23 the entity responsible for the administration of a
	3946	+	24 cooperative, which entity may be incorporated or
	3947	+	25 unincorporated, profit or nonprofit.
	3948	+	26 (r) "Owner-occupied single family residence" means a
	3949	+
	3950	+
	3951	+
	3952	+
	3953	+
	3954	+	HB2507 Enrolled - 111 - LRB103 29028 HLH 55414 b
	3955	+
	3956	+
	3957	+	HB2507 Enrolled- 112 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 112 - LRB103 29028 HLH 55414 b
	3958	+	HB2507 Enrolled - 112 - LRB103 29028 HLH 55414 b
	3959	+	1 residence in which the title holder of record (i) holds
	3960	+	2 fee simple ownership and (ii) occupies the property as
	3961	+	3 his, her, or their principal residence.
	3962	+	4 (s) "Owner-occupied multi-family residence" means
	3963	+	5 residential property comprised of not more than 6 living
	3964	+	6 units in which the title holder of record (i) holds fee
	3965	+	7 simple ownership and (ii) occupies one unit as his, her,
	3966	+	8 or their principal residence. The remaining units may be
	3967	+	9 leased.
	3968	+	10 The changes made to this Section by this amendatory Act of
	3969	+	11 the 91st General Assembly are declarative of existing law and
	3970	+	12 shall not be construed as a new enactment.
	3971	+	13 (Source: P.A. 90-114, eff. 1-1-98; 91-806, eff. 1-1-01.)
	3972	+	14 (35 ILCS 200/10-50)
	3973	+	15 Sec. 10-50. Valuation after 8 year valuation period.
	3974	+	16 (a) For the 4 years after the expiration of the 8-year
	3975	+	17 valuation period, the valuation for purposes of computing the
	3976	+	18 assessed valuation shall not exceed the following be as
	3977	+	19 follows:
	3978	+	20 For the first year, the base year valuation plus 25%
	3979	+	21 of the adjustment in value.
	3980	+	22 For the second year, the base year valuation plus 50%
	3981	+	23 of the adjustment in value.
	3982	+	24 For the third year, the base year valuation plus 75%
	3983	+	25 of the adjustment in value.
	3984	+
	3985	+
	3986	+
	3987	+
	3988	+
	3989	+	HB2507 Enrolled - 112 - LRB103 29028 HLH 55414 b
	3990	+
	3991	+
	3992	+	HB2507 Enrolled- 113 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 113 - LRB103 29028 HLH 55414 b
	3993	+	HB2507 Enrolled - 113 - LRB103 29028 HLH 55414 b
	3994	+	1 For the fourth year, the then current fair cash value.
	3995	+	2 (b) If the current fair cash value during the adjustment
	3996	+	3 valuation period is less than the base year valuation with the
	3997	+	4 applicable adjustment, the assessment shall be based on the
	3998	+	5 current fair cash value. The changes made to Section 10-50 by
	3999	+	6 this amendatory Act of the 103rd General Assembly are
	4000	+	7 declarative of existing law and shall not be construed as a new
	4001	+	8 enactment.
	4002	+	9 (Source: P.A. 82-1023; 88-455.)
	4003	+	10 ARTICLE 30. TOWNSHIP ASSESSORS
	4004	+	11 Section 30-5. The Property Tax Code is amended by changing
	4005	+	12 Sections 2-5 and 2-10 as follows:
	4006	+	13 (35 ILCS 200/2-5)
	4007	+	14 Sec. 2-5. Multi-township assessors.
	4008	+	15 (a) Qualified townships Townships with less than 1,000
	4009	+	16 inhabitants shall not elect assessors for each township but
	4010	+	17 shall elect multi-township assessors.
	4011	+	18 (1) If 2 or more qualified townships townships with
	4012	+	19 less than 1,000 inhabitants are contiguous, one
	4013	+	20 multi-township assessor shall be elected to assess the
	4014	+	21 property in as many of the townships as are contiguous and
	4015	+	22 whose combined population exceeds the maximum population
	4016	+	23 amount is 1,000 or more inhabitants.
	4017	+
	4018	+
	4019	+
	4020	+
	4021	+
	4022	+	HB2507 Enrolled - 113 - LRB103 29028 HLH 55414 b
	4023	+
	4024	+
	4025	+	HB2507 Enrolled- 114 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 114 - LRB103 29028 HLH 55414 b
	4026	+	HB2507 Enrolled - 114 - LRB103 29028 HLH 55414 b
	4027	+	1 (2) If any qualified township of less than 1,000
	4028	+	2 inhabitants is not contiguous to another qualified
	4029	+	3 township of less than 1,000 inhabitants, one
	4030	+	4 multi-township assessor shall be elected to assess the
	4031	+	5 property of that township and any other township to which
	4032	+	6 it is contiguous.
	4033	+	7 (b) As used in this Section:
	4034	+	8 "Maximum population amount" means:
	4035	+	9 (1) before the publication of population data from the
	4036	+	10 2030 federal decennial census, 1,000 inhabitants; and
	4037	+	11 (2) on and after the publication of population data
	4038	+	12 from the 2030 federal decennial census, 3,000 inhabitants.
	4039	+	13 "Qualified township" means a township with a population
	4040	+	14 that does not exceed the maximum population amount.
	4041	+	15 (Source: P.A. 87-818; 88-455.)
	4042	+	16 (35 ILCS 200/2-10)
	4043	+	17 Sec. 2-10. Mandatory establishment of multi-township
	4044	+	18 assessment districts. Before August 1, 2002 and every 10
	4045	+	19 years thereafter, the supervisor of assessments shall prepare
	4046	+	20 maps, by county, of the townships, indicating the number of
	4047	+	21 inhabitants and the equalized assessed valuation of each
	4048	+	22 township for the preceding year, within the counties under
	4049	+	23 township organization, and shall distribute a copy of that map
	4050	+	24 to the county board and to each township supervisor, board of
	4051	+	25 trustees, sitting township or multi-township assessor, and to
	4052	+
	4053	+
	4054	+
	4055	+
	4056	+
	4057	+	HB2507 Enrolled - 114 - LRB103 29028 HLH 55414 b
	4058	+
	4059	+
	4060	+	HB2507 Enrolled- 115 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 115 - LRB103 29028 HLH 55414 b
	4061	+	HB2507 Enrolled - 115 - LRB103 29028 HLH 55414 b
	4062	+	1 the Department. The map shall contain suggested multi-township
	4063	+	2 assessment districts for purposes of assessment. Upon receipt
	4064	+	3 of the maps, the boards of trustees shall determine
	4065	+	4 separately, by majority vote, if the suggested multi-township
	4066	+	5 districts are acceptable.
	4067	+	6 The township boards of trustees may meet as a body to
	4068	+	7 discuss the suggested districts of which they would be a part.
	4069	+	8 Upon request of the township supervisor of any township, the
	4070	+	9 township supervisor of the township containing the most
	4071	+	10 population shall call the meeting, designating the time and
	4072	+	11 place, and shall act as temporary chairperson of the meeting
	4073	+	12 until a permanent chairperson is chosen from among the
	4074	+	13 township officials included in the call to the meeting. The
	4075	+	14 township assessors and supervisor of assessments may
	4076	+	15 participate in the meeting. Notice of the meeting shall be
	4077	+	16 given in the same manner as notice is required for township
	4078	+	17 meetings in the Township Code. The meeting shall be open to the
	4079	+	18 public and may be recessed from time to time.
	4080	+	19 If a multi-township assessment district is not acceptable
	4081	+	20 to any board of trustees, they shall so determine and further
	4082	+	21 determine an alternative multi-township assessment district.
	4083	+	22 The suggested or alternative multi-township assessment
	4084	+	23 district shall contain at least 2 qualified townships, as
	4085	+	24 defined in Section 2-5 and 1,000 or more inhabitants, shall
	4086	+	25 contain no less than the total area of any one township, shall
	4087	+	26 be contiguous to at least one other township in the
	4088	+
	4089	+
	4090	+
	4091	+
	4092	+
	4093	+	HB2507 Enrolled - 115 - LRB103 29028 HLH 55414 b
	4094	+
	4095	+
	4096	+	HB2507 Enrolled- 116 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 116 - LRB103 29028 HLH 55414 b
	4097	+	HB2507 Enrolled - 116 - LRB103 29028 HLH 55414 b
	4098	+	1 multi-township assessment district, and shall be located
	4099	+	2 within one county. For purposes of this Section only,
	4100	+	3 townships are contiguous if they share a common boundary line
	4101	+	4 or meet at any point. This amendatory Act of 1996 is not a new
	4102	+	5 enactment, but is declarative of existing law.
	4103	+	6 Before September 15, 2002 and every 10 years thereafter,
	4104	+	7 the respective boards of town trustees shall notify the
	4105	+	8 supervisor of assessments and the Department whether they have
	4106	+	9 accepted the suggested multi-township assessment district or
	4107	+	10 whether they have adopted an alternative district, and, in the
	4108	+	11 latter case, they shall include in the notification a
	4109	+	12 description or map, by township, of the alternative district.
	4110	+	13 Before October 1, 2002 and every 10 years thereafter, the
	4111	+	14 supervisor of assessments shall determine whether any
	4112	+	15 suggested or alternative multi-township assessment district
	4113	+	16 meets the conditions of this Section and Section 2-5. If any
	4114	+	17 township board of trustees fails to so notify the supervisor
	4115	+	18 of assessments and the Department as provided in this Section,
	4116	+	19 the township shall be part of the original suggested
	4117	+	20 multi-township assessment district. In any dispute between 2
	4118	+	21 or more townships as to inclusion or exclusion of a township in
	4119	+	22 any one multi-township assessment district, the county board
	4120	+	23 shall hold a public hearing in the county seat and, as soon as
	4121	+	24 practicable thereafter, make a final determination as to the
	4122	+	25 composition of the district. It shall notify the Department of
	4123	+	26 the final determination before November 15, 2002 and every 10
	4124	+
	4125	+
	4126	+
	4127	+
	4128	+
	4129	+	HB2507 Enrolled - 116 - LRB103 29028 HLH 55414 b
	4130	+
	4131	+
	4132	+	HB2507 Enrolled- 117 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 117 - LRB103 29028 HLH 55414 b
	4133	+	HB2507 Enrolled - 117 - LRB103 29028 HLH 55414 b
	4134	+	1 years thereafter. The Department shall promulgate the
	4135	+	2 multi-township assessment districts, file the same with the
	4136	+	3 Secretary of State as provided in the Illinois Administrative
	4137	+	4 Procedure Act and so notify the township supervisors, boards
	4138	+	5 of trustees and county clerks of the townships and counties
	4139	+	6 subject to this Section and Section 2-5. If the Department's
	4140	+	7 promulgation removes a township from a prior multi-township
	4141	+	8 assessment district, that township shall, within 30 days after
	4142	+	9 the effective date of the removal, receive a distribution of a
	4143	+	10 portion of the assets of the prior multi-township assessment
	4144	+	11 district according to the ratio of the total equalized
	4145	+	12 assessed valuation of all the taxable property in the township
	4146	+	13 to the total equalized assessed valuation of all the taxable
	4147	+	14 property in the prior multi-township assessment district. If a
	4148	+	15 township is removed from one multi-township assessment
	4149	+	16 district and made a part of another multi-township assessment
	4150	+	17 district, the district from which the township is removed
	4151	+	18 shall, within 30 days after the effective date of the removal,
	4152	+	19 cause the township's distribution under this paragraph to be
	4153	+	20 paid directly to the district of which the township is made a
	4154	+	21 part. A township receiving such a distribution (or a
	4155	+	22 multi-township assessment district receiving such a
	4156	+	23 distribution on behalf of a township that is made a part of
	4157	+	24 that district) shall use the proceeds from the distribution
	4158	+	25 only in connection with assessing real estate in the township
	4159	+	26 for tax purposes.
	4160	+
	4161	+
	4162	+
	4163	+
	4164	+
	4165	+	HB2507 Enrolled - 117 - LRB103 29028 HLH 55414 b
	4166	+
	4167	+
	4168	+	HB2507 Enrolled- 118 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 118 - LRB103 29028 HLH 55414 b
	4169	+	HB2507 Enrolled - 118 - LRB103 29028 HLH 55414 b
	4170	+	1 (Source: P.A. 88-455; incorporates 88-221; 88-670, eff.
	4171	+	2 12-2-94; 89-502, eff. 6-28-96; 89-695, eff. 12-31-96.)
	4172	+	3 ARTICLE 40. PETROLEUM REFINERY
	4173	+	4 Section 40-1. The Property Tax Code is amended by changing
	4174	+	5 Sections 9-45 and 11-15 as follows:
	4175	+	6 (35 ILCS 200/9-45)
	4176	+	7 Sec. 9-45. Property index number system. The county clerk
	4177	+	8 in counties of 3,000,000 or more inhabitants and, subject to
	4178	+	9 the approval of the county board, the chief county assessment
	4179	+	10 officer or recorder, in counties of less than 3,000,000
	4180	+	11 inhabitants, may establish a property index number system
	4181	+	12 under which property may be listed for purposes of assessment,
	4182	+	13 collection of taxes or automation of the office of the
	4183	+	14 recorder. The system may be adopted in addition to, or instead
	4184	+	15 of, the method of listing by legal description as provided in
	4185	+	16 Section 9-40. The system shall describe property by township,
	4186	+	17 section, block, and parcel or lot, and may cross-reference the
	4187	+	18 street or post office address, if any, and street code number,
	4188	+	19 if any. The county clerk, county treasurer, chief county
	4189	+	20 assessment officer or recorder may establish and maintain
	4190	+	21 cross indexes of numbers assigned under the system with the
	4191	+	22 complete legal description of the properties to which the
	4192	+	23 numbers relate. Index numbers shall be assigned by the county
	4193	+
	4194	+
	4195	+
	4196	+
	4197	+
	4198	+	HB2507 Enrolled - 118 - LRB103 29028 HLH 55414 b
	4199	+
	4200	+
	4201	+	HB2507 Enrolled- 119 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 119 - LRB103 29028 HLH 55414 b
	4202	+	HB2507 Enrolled - 119 - LRB103 29028 HLH 55414 b
	4203	+	1 clerk in counties of 3,000,000 or more inhabitants, and, at
	4204	+	2 the direction of the county board in counties with less than
	4205	+	3 3,000,000 inhabitants, shall be assigned by the chief county
	4206	+	4 assessment officer or recorder. Tax maps of the county clerk,
	4207	+	5 county treasurer or chief county assessment officer shall
	4208	+	6 carry those numbers. The indexes shall be open to public
	4209	+	7 inspection and be made available to the public. Any property
	4210	+	8 index number system established prior to the effective date of
	4211	+	9 this Code shall remain valid. However, in counties with less
	4212	+	10 than 3,000,000 inhabitants, the system may be transferred to
	4213	+	11 another authority upon the approval of the county board.
	4214	+	12 Any real property used for a power generating or
	4215	+	13 automotive manufacturing facility located within a county of
	4216	+	14 less than 1,000,000 inhabitants, as to which litigation with
	4217	+	15 respect to its assessed valuation is pending or was pending as
	4218	+	16 of January 1, 1993, may be the subject of a real property tax
	4219	+	17 assessment settlement agreement among the taxpayer and taxing
	4220	+	18 districts in which it is situated. In addition, any real
	4221	+	19 property that is located in a county with fewer than 1,000,000
	4222	+	20 inhabitants and (i) is used for natural gas extraction and
	4223	+	21 fractionation or olefin and polymer manufacturing or (ii) is
	4224	+	22 used for a petroleum refinery and (ii) located within a county
	4225	+	23 of less than 1,000,000 inhabitants may be the subject of a real
	4226	+	24 property tax assessment settlement agreement among the
	4227	+	25 taxpayer and taxing districts in which the property is
	4228	+	26 situated if litigation is or was pending as to its assessed
	4229	+
	4230	+
	4231	+
	4232	+
	4233	+
	4234	+	HB2507 Enrolled - 119 - LRB103 29028 HLH 55414 b
	4235	+
	4236	+
	4237	+	HB2507 Enrolled- 120 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 120 - LRB103 29028 HLH 55414 b
	4238	+	HB2507 Enrolled - 120 - LRB103 29028 HLH 55414 b
	4239	+	1 valuation as of January 1, 2003 or thereafter. Other
	4240	+	2 appropriate authorities, which may include county and State
	4241	+	3 boards or officials, may also be parties to such agreements.
	4242	+	4 Such agreements may include the assessment of the facility or
	4243	+	5 property for any years in dispute as well as for up to 10 years
	4244	+	6 in the future. Such agreements may provide for the settlement
	4245	+	7 of issues relating to the assessed value of the facility and
	4246	+	8 may provide for related payments, refunds, claims, credits
	4247	+	9 against taxes and liabilities in respect to past and future
	4248	+	10 taxes of taxing districts, including any fund created under
	4249	+	11 Section 20-35 of this Act, all implementing the settlement
	4250	+	12 agreement. Any such agreement may provide that parties thereto
	4251	+	13 agree not to challenge assessments as provided in the
	4252	+	14 agreement. An agreement entered into on or after January 1,
	4253	+	15 1993 may provide for the classification of property that is
	4254	+	16 the subject of the agreement as real or personal during the
	4255	+	17 term of the agreement and thereafter. It may also provide that
	4256	+	18 taxing districts agree to reimburse the taxpayer for amounts
	4257	+	19 paid by the taxpayer in respect to taxes for the real property
	4258	+	20 which is the subject of the agreement to the extent levied by
	4259	+	21 those respective districts, over and above amounts which would
	4260	+	22 be due if the facility were to be assessed as provided in the
	4261	+	23 agreement. Such reimbursement may be provided in the agreement
	4262	+	24 to be made by credit against taxes of the taxpayer. No credits
	4263	+	25 shall be applied against taxes levied with respect to debt
	4264	+	26 service or lease payments of a taxing district. No referendum
	4265	+
	4266	+
	4267	+
	4268	+
	4269	+
	4270	+	HB2507 Enrolled - 120 - LRB103 29028 HLH 55414 b
	4271	+
	4272	+
	4273	+	HB2507 Enrolled- 121 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 121 - LRB103 29028 HLH 55414 b
	4274	+	HB2507 Enrolled - 121 - LRB103 29028 HLH 55414 b
	4275	+	1 approval or appropriation shall be required for such an
	4276	+	2 agreement or such credits and any such obligation shall not
	4277	+	3 constitute indebtedness of the taxing district for purposes of
	4278	+	4 any statutory limitation. The county collector shall treat
	4279	+	5 credited amounts as if they had been received by the collector
	4280	+	6 as taxes paid by the taxpayer and as if remitted to the
	4281	+	7 district. A county treasurer who is a party to such an
	4282	+	8 agreement may agree to hold amounts paid in escrow as provided
	4283	+	9 in the agreement for possible use for paying taxes until
	4284	+	10 conditions of the agreement are met and then to apply these
	4285	+	11 amounts as provided in the agreement. No such settlement
	4286	+	12 agreement shall be effective unless it shall have been
	4287	+	13 approved by the court in which such litigation is pending. Any
	4288	+	14 such agreement which has been entered into prior to adoption
	4289	+	15 of this amendatory Act of 1988 and which is contingent upon
	4290	+	16 enactment of authorizing legislation shall be binding and
	4291	+	17 enforceable.
	4292	+	18 (Source: P.A. 96-609, eff. 8-24-09.)
	4293	+	19 (35 ILCS 200/11-15)
	4294	+	20 Sec. 11-15. Method of valuation for pollution control
	4295	+	21 facilities. To determine 33 1/3% of the fair cash value of any
	4296	+	22 certified pollution control facility facilities in assessing
	4297	+	23 those facilities, the Department shall determine take into
	4298	+	24 consideration the actual or probable net earnings attributable
	4299	+	25 to the facilities in question, capitalized on the basis of
	4300	+
	4301	+
	4302	+
	4303	+
	4304	+
	4305	+	HB2507 Enrolled - 121 - LRB103 29028 HLH 55414 b
	4306	+
	4307	+
	4308	+	HB2507 Enrolled- 122 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 122 - LRB103 29028 HLH 55414 b
	4309	+	HB2507 Enrolled - 122 - LRB103 29028 HLH 55414 b
	4310	+	1 their productive earning value to their owner; the probable
	4311	+	2 net value that which could be realized by its their owner if
	4312	+	3 the facility facilities were removed and sold at a fair,
	4313	+	4 voluntary sale, giving due account to the expense of removal
	4314	+	5 and condition of the particular facility facilities in
	4315	+	6 question; and other information as the Department may consider
	4316	+	7 as bearing on the fair cash value of the facilities to their
	4317	+	8 owner, consistent with the principles set forth in this
	4318	+	9 Section. For the purposes of this Code, earnings shall be
	4319	+	10 attributed to a pollution control facility only to the extent
	4320	+	11 that its operation results in the production of a commercially
	4321	+	12 saleable by-product or increases the production or reduces the
	4322	+	13 production costs of the products or services otherwise sold by
	4323	+	14 the owner of such facility. The assessed value of the facility
	4324	+	15 shall be 33/1/3% of the fair cash value of the facility.
	4325	+	16 (Source: P.A. 83-121; 88-455.)
	4326	+	17 ARTICLE 45. PTELL
	4327	+	18 Section 45-5. The Property Tax Code is amended by changing
	4328	+	19 Section 18-185 and by adding Section 18-190.3 as follows:
	4329	+	20 (35 ILCS 200/18-185)
	4330	+	21 Sec. 18-185. Short title; definitions. This Division 5
	4331	+	22 may be cited as the Property Tax Extension Limitation Law. As
	4332	+	23 used in this Division 5:
	4333	+
	4334	+
	4335	+
	4336	+
	4337	+
	4338	+	HB2507 Enrolled - 122 - LRB103 29028 HLH 55414 b
	4339	+
	4340	+
	4341	+	HB2507 Enrolled- 123 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 123 - LRB103 29028 HLH 55414 b
	4342	+	HB2507 Enrolled - 123 - LRB103 29028 HLH 55414 b
	4343	+	1 "Consumer Price Index" means the Consumer Price Index for
	4344	+	2 All Urban Consumers for all items published by the United
	4345	+	3 States Department of Labor.
	4346	+	4 "Extension limitation" means (a) the lesser of 5% or the
	4347	+	5 percentage increase in the Consumer Price Index during the
	4348	+	6 12-month calendar year preceding the levy year or (b) the rate
	4349	+	7 of increase approved by voters under Section 18-205.
	4350	+	8 "Affected county" means a county of 3,000,000 or more
	4351	+	9 inhabitants or a county contiguous to a county of 3,000,000 or
	4352	+	10 more inhabitants.
	4353	+	11 "Taxing district" has the same meaning provided in Section
	4354	+	12 1-150, except as otherwise provided in this Section. For the
	4355	+	13 1991 through 1994 levy years only, "taxing district" includes
	4356	+	14 only each non-home rule taxing district having the majority of
	4357	+	15 its 1990 equalized assessed value within any county or
	4358	+	16 counties contiguous to a county with 3,000,000 or more
	4359	+	17 inhabitants. Beginning with the 1995 levy year, "taxing
	4360	+	18 district" includes only each non-home rule taxing district
	4361	+	19 subject to this Law before the 1995 levy year and each non-home
	4362	+	20 rule taxing district not subject to this Law before the 1995
	4363	+	21 levy year having the majority of its 1994 equalized assessed
	4364	+	22 value in an affected county or counties. Beginning with the
	4365	+	23 levy year in which this Law becomes applicable to a taxing
	4366	+	24 district as provided in Section 18-213, "taxing district" also
	4367	+	25 includes those taxing districts made subject to this Law as
	4368	+	26 provided in Section 18-213.
	4369	+
	4370	+
	4371	+
	4372	+
	4373	+
	4374	+	HB2507 Enrolled - 123 - LRB103 29028 HLH 55414 b
	4375	+
	4376	+
	4377	+	HB2507 Enrolled- 124 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 124 - LRB103 29028 HLH 55414 b
	4378	+	HB2507 Enrolled - 124 - LRB103 29028 HLH 55414 b
	4379	+	1 "Aggregate extension" for taxing districts to which this
	4380	+	2 Law applied before the 1995 levy year means the annual
	4381	+	3 corporate extension for the taxing district and those special
	4382	+	4 purpose extensions that are made annually for the taxing
	4383	+	5 district, excluding special purpose extensions: (a) made for
	4384	+	6 the taxing district to pay interest or principal on general
	4385	+	7 obligation bonds that were approved by referendum; (b) made
	4386	+	8 for any taxing district to pay interest or principal on
	4387	+	9 general obligation bonds issued before October 1, 1991; (c)
	4388	+	10 made for any taxing district to pay interest or principal on
	4389	+	11 bonds issued to refund or continue to refund those bonds
	4390	+	12 issued before October 1, 1991; (d) made for any taxing
	4391	+	13 district to pay interest or principal on bonds issued to
	4392	+	14 refund or continue to refund bonds issued after October 1,
	4393	+	15 1991 that were approved by referendum; (e) made for any taxing
	4394	+	16 district to pay interest or principal on revenue bonds issued
	4395	+	17 before October 1, 1991 for payment of which a property tax levy
	4396	+	18 or the full faith and credit of the unit of local government is
	4397	+	19 pledged; however, a tax for the payment of interest or
	4398	+	20 principal on those bonds shall be made only after the
	4399	+	21 governing body of the unit of local government finds that all
	4400	+	22 other sources for payment are insufficient to make those
	4401	+	23 payments; (f) made for payments under a building commission
	4402	+	24 lease when the lease payments are for the retirement of bonds
	4403	+	25 issued by the commission before October 1, 1991, to pay for the
	4404	+	26 building project; (g) made for payments due under installment
	4405	+
	4406	+
	4407	+
	4408	+
	4409	+
	4410	+	HB2507 Enrolled - 124 - LRB103 29028 HLH 55414 b
	4411	+
	4412	+
	4413	+	HB2507 Enrolled- 125 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 125 - LRB103 29028 HLH 55414 b
	4414	+	HB2507 Enrolled - 125 - LRB103 29028 HLH 55414 b
	4415	+	1 contracts entered into before October 1, 1991; (h) made for
	4416	+	2 payments of principal and interest on bonds issued under the
	4417	+	3 Metropolitan Water Reclamation District Act to finance
	4418	+	4 construction projects initiated before October 1, 1991; (i)
	4419	+	5 made for payments of principal and interest on limited bonds,
	4420	+	6 as defined in Section 3 of the Local Government Debt Reform
	4421	+	7 Act, in an amount not to exceed the debt service extension base
	4422	+	8 less the amount in items (b), (c), (e), and (h) of this
	4423	+	9 definition for non-referendum obligations, except obligations
	4424	+	10 initially issued pursuant to referendum; (j) made for payments
	4425	+	11 of principal and interest on bonds issued under Section 15 of
	4426	+	12 the Local Government Debt Reform Act; (k) made by a school
	4427	+	13 district that participates in the Special Education District
	4428	+	14 of Lake County, created by special education joint agreement
	4429	+	15 under Section 10-22.31 of the School Code, for payment of the
	4430	+	16 school district's share of the amounts required to be
	4431	+	17 contributed by the Special Education District of Lake County
	4432	+	18 to the Illinois Municipal Retirement Fund under Article 7 of
	4433	+	19 the Illinois Pension Code; the amount of any extension under
	4434	+	20 this item (k) shall be certified by the school district to the
	4435	+	21 county clerk; (l) made to fund expenses of providing joint
	4436	+	22 recreational programs for persons with disabilities under
	4437	+	23 Section 5-8 of the Park District Code or Section 11-95-14 of
	4438	+	24 the Illinois Municipal Code; (m) made for temporary relocation
	4439	+	25 loan repayment purposes pursuant to Sections 2-3.77 and
	4440	+	26 17-2.2d of the School Code; (n) made for payment of principal
	4441	+
	4442	+
	4443	+
	4444	+
	4445	+
	4446	+	HB2507 Enrolled - 125 - LRB103 29028 HLH 55414 b
	4447	+
	4448	+
	4449	+	HB2507 Enrolled- 126 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 126 - LRB103 29028 HLH 55414 b
	4450	+	HB2507 Enrolled - 126 - LRB103 29028 HLH 55414 b
	4451	+	1 and interest on any bonds issued under the authority of
	4452	+	2 Section 17-2.2d of the School Code; (o) made for contributions
	4453	+	3 to a firefighter's pension fund created under Article 4 of the
	4454	+	4 Illinois Pension Code, to the extent of the amount certified
	4455	+	5 under item (5) of Section 4-134 of the Illinois Pension Code;
	4456	+	6 and (p) made for road purposes in the first year after a
	4457	+	7 township assumes the rights, powers, duties, assets, property,
	4458	+	8 liabilities, obligations, and responsibilities of a road
	4459	+	9 district abolished under the provisions of Section 6-133 of
	4460	+	10 the Illinois Highway Code.
	4461	+	11 "Aggregate extension" for the taxing districts to which
	4462	+	12 this Law did not apply before the 1995 levy year (except taxing
	4463	+	13 districts subject to this Law in accordance with Section
	4464	+	14 18-213) means the annual corporate extension for the taxing
	4465	+	15 district and those special purpose extensions that are made
	4466	+	16 annually for the taxing district, excluding special purpose
	4467	+	17 extensions: (a) made for the taxing district to pay interest
	4468	+	18 or principal on general obligation bonds that were approved by
	4469	+	19 referendum; (b) made for any taxing district to pay interest
	4470	+	20 or principal on general obligation bonds issued before March
	4471	+	21 1, 1995; (c) made for any taxing district to pay interest or
	4472	+	22 principal on bonds issued to refund or continue to refund
	4473	+	23 those bonds issued before March 1, 1995; (d) made for any
	4474	+	24 taxing district to pay interest or principal on bonds issued
	4475	+	25 to refund or continue to refund bonds issued after March 1,
	4476	+	26 1995 that were approved by referendum; (e) made for any taxing
	4477	+
	4478	+
	4479	+
	4480	+
	4481	+
	4482	+	HB2507 Enrolled - 126 - LRB103 29028 HLH 55414 b
	4483	+
	4484	+
	4485	+	HB2507 Enrolled- 127 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 127 - LRB103 29028 HLH 55414 b
	4486	+	HB2507 Enrolled - 127 - LRB103 29028 HLH 55414 b
	4487	+	1 district to pay interest or principal on revenue bonds issued
	4488	+	2 before March 1, 1995 for payment of which a property tax levy
	4489	+	3 or the full faith and credit of the unit of local government is
	4490	+	4 pledged; however, a tax for the payment of interest or
	4491	+	5 principal on those bonds shall be made only after the
	4492	+	6 governing body of the unit of local government finds that all
	4493	+	7 other sources for payment are insufficient to make those
	4494	+	8 payments; (f) made for payments under a building commission
	4495	+	9 lease when the lease payments are for the retirement of bonds
	4496	+	10 issued by the commission before March 1, 1995 to pay for the
	4497	+	11 building project; (g) made for payments due under installment
	4498	+	12 contracts entered into before March 1, 1995; (h) made for
	4499	+	13 payments of principal and interest on bonds issued under the
	4500	+	14 Metropolitan Water Reclamation District Act to finance
	4501	+	15 construction projects initiated before October 1, 1991; (h-4)
	4502	+	16 made for stormwater management purposes by the Metropolitan
	4503	+	17 Water Reclamation District of Greater Chicago under Section 12
	4504	+	18 of the Metropolitan Water Reclamation District Act; (h-8) made
	4505	+	19 for payments of principal and interest on bonds issued under
	4506	+	20 Section 9.6a of the Metropolitan Water Reclamation District
	4507	+	21 Act to make contributions to the pension fund established
	4508	+	22 under Article 13 of the Illinois Pension Code; (i) made for
	4509	+	23 payments of principal and interest on limited bonds, as
	4510	+	24 defined in Section 3 of the Local Government Debt Reform Act,
	4511	+	25 in an amount not to exceed the debt service extension base less
	4512	+	26 the amount in items (b), (c), and (e) of this definition for
	4513	+
	4514	+
	4515	+
	4516	+
	4517	+
	4518	+	HB2507 Enrolled - 127 - LRB103 29028 HLH 55414 b
	4519	+
	4520	+
	4521	+	HB2507 Enrolled- 128 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 128 - LRB103 29028 HLH 55414 b
	4522	+	HB2507 Enrolled - 128 - LRB103 29028 HLH 55414 b
	4523	+	1 non-referendum obligations, except obligations initially
	4524	+	2 issued pursuant to referendum and bonds described in
	4525	+	3 subsections (h) and (h-8) of this definition; (j) made for
	4526	+	4 payments of principal and interest on bonds issued under
	4527	+	5 Section 15 of the Local Government Debt Reform Act; (k) made
	4528	+	6 for payments of principal and interest on bonds authorized by
	4529	+	7 Public Act 88-503 and issued under Section 20a of the Chicago
	4530	+	8 Park District Act for aquarium or museum projects and bonds
	4531	+	9 issued under Section 20a of the Chicago Park District Act for
	4532	+	10 the purpose of making contributions to the pension fund
	4533	+	11 established under Article 12 of the Illinois Pension Code; (l)
	4534	+	12 made for payments of principal and interest on bonds
	4535	+	13 authorized by Public Act 87-1191 or 93-601 and (i) issued
	4536	+	14 pursuant to Section 21.2 of the Cook County Forest Preserve
	4537	+	15 District Act, (ii) issued under Section 42 of the Cook County
	4538	+	16 Forest Preserve District Act for zoological park projects, or
	4539	+	17 (iii) issued under Section 44.1 of the Cook County Forest
	4540	+	18 Preserve District Act for botanical gardens projects; (m) made
	4541	+	19 pursuant to Section 34-53.5 of the School Code, whether levied
	4542	+	20 annually or not; (n) made to fund expenses of providing joint
	4543	+	21 recreational programs for persons with disabilities under
	4544	+	22 Section 5-8 of the Park District Code or Section 11-95-14 of
	4545	+	23 the Illinois Municipal Code; (o) made by the Chicago Park
	4546	+	24 District for recreational programs for persons with
	4547	+	25 disabilities under subsection (c) of Section 7.06 of the
	4548	+	26 Chicago Park District Act; (p) made for contributions to a
	4549	+
	4550	+
	4551	+
	4552	+
	4553	+
	4554	+	HB2507 Enrolled - 128 - LRB103 29028 HLH 55414 b
	4555	+
	4556	+
	4557	+	HB2507 Enrolled- 129 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 129 - LRB103 29028 HLH 55414 b
	4558	+	HB2507 Enrolled - 129 - LRB103 29028 HLH 55414 b
	4559	+	1 firefighter's pension fund created under Article 4 of the
	4560	+	2 Illinois Pension Code, to the extent of the amount certified
	4561	+	3 under item (5) of Section 4-134 of the Illinois Pension Code;
	4562	+	4 (q) made by Ford Heights School District 169 under Section
	4563	+	5 17-9.02 of the School Code; and (r) made for the purpose of
	4564	+	6 making employer contributions to the Public School Teachers'
	4565	+	7 Pension and Retirement Fund of Chicago under Section 34-53 of
	4566	+	8 the School Code.
	4567	+	9 "Aggregate extension" for all taxing districts to which
	4568	+	10 this Law applies in accordance with Section 18-213, except for
	4569	+	11 those taxing districts subject to paragraph (2) of subsection
	4570	+	12 (e) of Section 18-213, means the annual corporate extension
	4571	+	13 for the taxing district and those special purpose extensions
	4572	+	14 that are made annually for the taxing district, excluding
	4573	+	15 special purpose extensions: (a) made for the taxing district
	4574	+	16 to pay interest or principal on general obligation bonds that
	4575	+	17 were approved by referendum; (b) made for any taxing district
	4576	+	18 to pay interest or principal on general obligation bonds
	4577	+	19 issued before the date on which the referendum making this Law
	4578	+	20 applicable to the taxing district is held; (c) made for any
	4579	+	21 taxing district to pay interest or principal on bonds issued
	4580	+	22 to refund or continue to refund those bonds issued before the
	4581	+	23 date on which the referendum making this Law applicable to the
	4582	+	24 taxing district is held; (d) made for any taxing district to
	4583	+	25 pay interest or principal on bonds issued to refund or
	4584	+	26 continue to refund bonds issued after the date on which the
	4585	+
	4586	+
	4587	+
	4588	+
	4589	+
	4590	+	HB2507 Enrolled - 129 - LRB103 29028 HLH 55414 b
	4591	+
	4592	+
	4593	+	HB2507 Enrolled- 130 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 130 - LRB103 29028 HLH 55414 b
	4594	+	HB2507 Enrolled - 130 - LRB103 29028 HLH 55414 b
	4595	+	1 referendum making this Law applicable to the taxing district
	4596	+	2 is held if the bonds were approved by referendum after the date
	4597	+	3 on which the referendum making this Law applicable to the
	4598	+	4 taxing district is held; (e) made for any taxing district to
	4599	+	5 pay interest or principal on revenue bonds issued before the
	4600	+	6 date on which the referendum making this Law applicable to the
	4601	+	7 taxing district is held for payment of which a property tax
	4602	+	8 levy or the full faith and credit of the unit of local
	4603	+	9 government is pledged; however, a tax for the payment of
	4604	+	10 interest or principal on those bonds shall be made only after
	4605	+	11 the governing body of the unit of local government finds that
	4606	+	12 all other sources for payment are insufficient to make those
	4607	+	13 payments; (f) made for payments under a building commission
	4608	+	14 lease when the lease payments are for the retirement of bonds
	4609	+	15 issued by the commission before the date on which the
	4610	+	16 referendum making this Law applicable to the taxing district
	4611	+	17 is held to pay for the building project; (g) made for payments
	4612	+	18 due under installment contracts entered into before the date
	4613	+	19 on which the referendum making this Law applicable to the
	4614	+	20 taxing district is held; (h) made for payments of principal
	4615	+	21 and interest on limited bonds, as defined in Section 3 of the
	4616	+	22 Local Government Debt Reform Act, in an amount not to exceed
	4617	+	23 the debt service extension base less the amount in items (b),
	4618	+	24 (c), and (e) of this definition for non-referendum
	4619	+	25 obligations, except obligations initially issued pursuant to
	4620	+	26 referendum; (i) made for payments of principal and interest on
	4621	+
	4622	+
	4623	+
	4624	+
	4625	+
	4626	+	HB2507 Enrolled - 130 - LRB103 29028 HLH 55414 b
	4627	+
	4628	+
	4629	+	HB2507 Enrolled- 131 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 131 - LRB103 29028 HLH 55414 b
	4630	+	HB2507 Enrolled - 131 - LRB103 29028 HLH 55414 b
	4631	+	1 bonds issued under Section 15 of the Local Government Debt
	4632	+	2 Reform Act; (j) made for a qualified airport authority to pay
	4633	+	3 interest or principal on general obligation bonds issued for
	4634	+	4 the purpose of paying obligations due under, or financing
	4635	+	5 airport facilities required to be acquired, constructed,
	4636	+	6 installed or equipped pursuant to, contracts entered into
	4637	+	7 before March 1, 1996 (but not including any amendments to such
	4638	+	8 a contract taking effect on or after that date); (k) made to
	4639	+	9 fund expenses of providing joint recreational programs for
	4640	+	10 persons with disabilities under Section 5-8 of the Park
	4641	+	11 District Code or Section 11-95-14 of the Illinois Municipal
	4642	+	12 Code; (l) made for contributions to a firefighter's pension
	4643	+	13 fund created under Article 4 of the Illinois Pension Code, to
	4644	+	14 the extent of the amount certified under item (5) of Section
	4645	+	15 4-134 of the Illinois Pension Code; and (m) made for the taxing
	4646	+	16 district to pay interest or principal on general obligation
	4647	+	17 bonds issued pursuant to Section 19-3.10 of the School Code.
	4648	+	18 "Aggregate extension" for all taxing districts to which
	4649	+	19 this Law applies in accordance with paragraph (2) of
	4650	+	20 subsection (e) of Section 18-213 means the annual corporate
	4651	+	21 extension for the taxing district and those special purpose
	4652	+	22 extensions that are made annually for the taxing district,
	4653	+	23 excluding special purpose extensions: (a) made for the taxing
	4654	+	24 district to pay interest or principal on general obligation
	4655	+	25 bonds that were approved by referendum; (b) made for any
	4656	+	26 taxing district to pay interest or principal on general
	4657	+
	4658	+
	4659	+
	4660	+
	4661	+
	4662	+	HB2507 Enrolled - 131 - LRB103 29028 HLH 55414 b
	4663	+
	4664	+
	4665	+	HB2507 Enrolled- 132 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 132 - LRB103 29028 HLH 55414 b
	4666	+	HB2507 Enrolled - 132 - LRB103 29028 HLH 55414 b
	4667	+	1 obligation bonds issued before March 7, 1997 (the effective
	4668	+	2 date of Public Act 89-718); (c) made for any taxing district to
	4669	+	3 pay interest or principal on bonds issued to refund or
	4670	+	4 continue to refund those bonds issued before March 7, 1997
	4671	+	5 (the effective date of Public Act 89-718); (d) made for any
	4672	+	6 taxing district to pay interest or principal on bonds issued
	4673	+	7 to refund or continue to refund bonds issued after March 7,
	4674	+	8 1997 (the effective date of Public Act 89-718) if the bonds
	4675	+	9 were approved by referendum after March 7, 1997 (the effective
	4676	+	10 date of Public Act 89-718); (e) made for any taxing district to
	4677	+	11 pay interest or principal on revenue bonds issued before March
	4678	+	12 7, 1997 (the effective date of Public Act 89-718) for payment
	4679	+	13 of which a property tax levy or the full faith and credit of
	4680	+	14 the unit of local government is pledged; however, a tax for the
	4681	+	15 payment of interest or principal on those bonds shall be made
	4682	+	16 only after the governing body of the unit of local government
	4683	+	17 finds that all other sources for payment are insufficient to
	4684	+	18 make those payments; (f) made for payments under a building
	4685	+	19 commission lease when the lease payments are for the
	4686	+	20 retirement of bonds issued by the commission before March 7,
	4687	+	21 1997 (the effective date of Public Act 89-718) to pay for the
	4688	+	22 building project; (g) made for payments due under installment
	4689	+	23 contracts entered into before March 7, 1997 (the effective
	4690	+	24 date of Public Act 89-718); (h) made for payments of principal
	4691	+	25 and interest on limited bonds, as defined in Section 3 of the
	4692	+	26 Local Government Debt Reform Act, in an amount not to exceed
	4693	+
	4694	+
	4695	+
	4696	+
	4697	+
	4698	+	HB2507 Enrolled - 132 - LRB103 29028 HLH 55414 b
	4699	+
	4700	+
	4701	+	HB2507 Enrolled- 133 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 133 - LRB103 29028 HLH 55414 b
	4702	+	HB2507 Enrolled - 133 - LRB103 29028 HLH 55414 b
	4703	+	1 the debt service extension base less the amount in items (b),
	4704	+	2 (c), and (e) of this definition for non-referendum
	4705	+	3 obligations, except obligations initially issued pursuant to
	4706	+	4 referendum; (i) made for payments of principal and interest on
	4707	+	5 bonds issued under Section 15 of the Local Government Debt
	4708	+	6 Reform Act; (j) made for a qualified airport authority to pay
	4709	+	7 interest or principal on general obligation bonds issued for
	4710	+	8 the purpose of paying obligations due under, or financing
	4711	+	9 airport facilities required to be acquired, constructed,
	4712	+	10 installed or equipped pursuant to, contracts entered into
	4713	+	11 before March 1, 1996 (but not including any amendments to such
	4714	+	12 a contract taking effect on or after that date); (k) made to
	4715	+	13 fund expenses of providing joint recreational programs for
	4716	+	14 persons with disabilities under Section 5-8 of the Park
	4717	+	15 District Code or Section 11-95-14 of the Illinois Municipal
	4718	+	16 Code; and (l) made for contributions to a firefighter's
	4719	+	17 pension fund created under Article 4 of the Illinois Pension
	4720	+	18 Code, to the extent of the amount certified under item (5) of
	4721	+	19 Section 4-134 of the Illinois Pension Code.
	4722	+	20 "Debt service extension base" means an amount equal to
	4723	+	21 that portion of the extension for a taxing district for the
	4724	+	22 1994 levy year, or for those taxing districts subject to this
	4725	+	23 Law in accordance with Section 18-213, except for those
	4726	+	24 subject to paragraph (2) of subsection (e) of Section 18-213,
	4727	+	25 for the levy year in which the referendum making this Law
	4728	+	26 applicable to the taxing district is held, or for those taxing
	4729	+
	4730	+
	4731	+
	4732	+
	4733	+
	4734	+	HB2507 Enrolled - 133 - LRB103 29028 HLH 55414 b
	4735	+
	4736	+
	4737	+	HB2507 Enrolled- 134 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 134 - LRB103 29028 HLH 55414 b
	4738	+	HB2507 Enrolled - 134 - LRB103 29028 HLH 55414 b
	4739	+	1 districts subject to this Law in accordance with paragraph (2)
	4740	+	2 of subsection (e) of Section 18-213 for the 1996 levy year,
	4741	+	3 constituting an extension for payment of principal and
	4742	+	4 interest on bonds issued by the taxing district without
	4743	+	5 referendum, but not including excluded non-referendum bonds.
	4744	+	6 For park districts (i) that were first subject to this Law in
	4745	+	7 1991 or 1995 and (ii) whose extension for the 1994 levy year
	4746	+	8 for the payment of principal and interest on bonds issued by
	4747	+	9 the park district without referendum (but not including
	4748	+	10 excluded non-referendum bonds) was less than 51% of the amount
	4749	+	11 for the 1991 levy year constituting an extension for payment
	4750	+	12 of principal and interest on bonds issued by the park district
	4751	+	13 without referendum (but not including excluded non-referendum
	4752	+	14 bonds), "debt service extension base" means an amount equal to
	4753	+	15 that portion of the extension for the 1991 levy year
	4754	+	16 constituting an extension for payment of principal and
	4755	+	17 interest on bonds issued by the park district without
	4756	+	18 referendum (but not including excluded non-referendum bonds).
	4757	+	19 A debt service extension base established or increased at any
	4758	+	20 time pursuant to any provision of this Law, except Section
	4759	+	21 18-212, shall be increased each year commencing with the later
	4760	+	22 of (i) the 2009 levy year or (ii) the first levy year in which
	4761	+	23 this Law becomes applicable to the taxing district, by the
	4762	+	24 lesser of 5% or the percentage increase in the Consumer Price
	4763	+	25 Index during the 12-month calendar year preceding the levy
	4764	+	26 year. The debt service extension base may be established or
	4765	+
	4766	+
	4767	+
	4768	+
	4769	+
	4770	+	HB2507 Enrolled - 134 - LRB103 29028 HLH 55414 b
	4771	+
	4772	+
	4773	+	HB2507 Enrolled- 135 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 135 - LRB103 29028 HLH 55414 b
	4774	+	HB2507 Enrolled - 135 - LRB103 29028 HLH 55414 b
	4775	+	1 increased as provided under Section 18-212. "Excluded
	4776	+	2 non-referendum bonds" means (i) bonds authorized by Public Act
	4777	+	3 88-503 and issued under Section 20a of the Chicago Park
	4778	+	4 District Act for aquarium and museum projects; (ii) bonds
	4779	+	5 issued under Section 15 of the Local Government Debt Reform
	4780	+	6 Act; or (iii) refunding obligations issued to refund or to
	4781	+	7 continue to refund obligations initially issued pursuant to
	4782	+	8 referendum.
	4783	+	9 "Special purpose extensions" include, but are not limited
	4784	+	10 to, extensions for levies made on an annual basis for
	4785	+	11 unemployment and workers' compensation, self-insurance,
	4786	+	12 contributions to pension plans, and extensions made pursuant
	4787	+	13 to Section 6-601 of the Illinois Highway Code for a road
	4788	+	14 district's permanent road fund whether levied annually or not.
	4789	+	15 The extension for a special service area is not included in the
	4790	+	16 aggregate extension.
	4791	+	17 "Aggregate extension base" means the taxing district's
	4792	+	18 last preceding aggregate extension as adjusted under Sections
	4793	+	19 18-135, 18-215, 18-230, 18-206, and 18-233. Beginning with
	4794	+	20 levy year 2022, for taxing districts that are specified in
	4795	+	21 Section 18-190.7, the taxing district's aggregate extension
	4796	+	22 base shall be calculated as provided in Section 18-190.7. An
	4797	+	23 adjustment under Section 18-135 shall be made for the 2007
	4798	+	24 levy year and all subsequent levy years whenever one or more
	4799	+	25 counties within which a taxing district is located (i) used
	4800	+	26 estimated valuations or rates when extending taxes in the
	4801	+
	4802	+
	4803	+
	4804	+
	4805	+
	4806	+	HB2507 Enrolled - 135 - LRB103 29028 HLH 55414 b
	4807	+
	4808	+
	4809	+	HB2507 Enrolled- 136 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 136 - LRB103 29028 HLH 55414 b
	4810	+	HB2507 Enrolled - 136 - LRB103 29028 HLH 55414 b
	4811	+	1 taxing district for the last preceding levy year that resulted
	4812	+	2 in the over or under extension of taxes, or (ii) increased or
	4813	+	3 decreased the tax extension for the last preceding levy year
	4814	+	4 as required by Section 18-135(c). Whenever an adjustment is
	4815	+	5 required under Section 18-135, the aggregate extension base of
	4816	+	6 the taxing district shall be equal to the amount that the
	4817	+	7 aggregate extension of the taxing district would have been for
	4818	+	8 the last preceding levy year if either or both (i) actual,
	4819	+	9 rather than estimated, valuations or rates had been used to
	4820	+	10 calculate the extension of taxes for the last levy year, or
	4821	+	11 (ii) the tax extension for the last preceding levy year had not
	4822	+	12 been adjusted as required by subsection (c) of Section 18-135.
	4823	+	13 Notwithstanding any other provision of law, for levy year
	4824	+	14 2012, the aggregate extension base for West Northfield School
	4825	+	15 District No. 31 in Cook County shall be $12,654,592.
	4826	+	16 Notwithstanding any other provision of law, for levy year
	4827	+	17 2022, the aggregate extension base of a home equity assurance
	4828	+	18 program that levied at least $1,000,000 in property taxes in
	4829	+	19 levy year 2019 or 2020 under the Home Equity Assurance Act
	4830	+	20 shall be the amount that the program's aggregate extension
	4831	+	21 base for levy year 2021 would have been if the program had
	4832	+	22 levied a property tax for levy year 2021.
	4833	+	23 "Levy year" has the same meaning as "year" under Section
	4834	+	24 1-155.
	4835	+	25 "New property" means (i) the assessed value, after final
	4836	+	26 board of review or board of appeals action, of new
	4837	+
	4838	+
	4839	+
	4840	+
	4841	+
	4842	+	HB2507 Enrolled - 136 - LRB103 29028 HLH 55414 b
	4843	+
	4844	+
	4845	+	HB2507 Enrolled- 137 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 137 - LRB103 29028 HLH 55414 b
	4846	+	HB2507 Enrolled - 137 - LRB103 29028 HLH 55414 b
	4847	+	1 improvements or additions to existing improvements on any
	4848	+	2 parcel of real property that increase the assessed value of
	4849	+	3 that real property during the levy year multiplied by the
	4850	+	4 equalization factor issued by the Department under Section
	4851	+	5 17-30, (ii) the assessed value, after final board of review or
	4852	+	6 board of appeals action, of real property not exempt from real
	4853	+	7 estate taxation, which real property was exempt from real
	4854	+	8 estate taxation for any portion of the immediately preceding
	4855	+	9 levy year, multiplied by the equalization factor issued by the
	4856	+	10 Department under Section 17-30, including the assessed value,
	4857	+	11 upon final stabilization of occupancy after new construction
	4858	+	12 is complete, of any real property located within the
	4859	+	13 boundaries of an otherwise or previously exempt military
	4860	+	14 reservation that is intended for residential use and owned by
	4861	+	15 or leased to a private corporation or other entity, (iii) in
	4862	+	16 counties that classify in accordance with Section 4 of Article
	4863	+	17 IX of the Illinois Constitution, an incentive property's
	4864	+	18 additional assessed value resulting from a scheduled increase
	4865	+	19 in the level of assessment as applied to the first year final
	4866	+	20 board of review market value, and (iv) any increase in
	4867	+	21 assessed value due to oil or gas production from an oil or gas
	4868	+	22 well required to be permitted under the Hydraulic Fracturing
	4869	+	23 Regulatory Act that was not produced in or accounted for
	4870	+	24 during the previous levy year. In addition, the county clerk
	4871	+	25 in a county containing a population of 3,000,000 or more shall
	4872	+	26 include in the 1997 recovered tax increment value for any
	4873	+
	4874	+
	4875	+
	4876	+
	4877	+
	4878	+	HB2507 Enrolled - 137 - LRB103 29028 HLH 55414 b
	4879	+
	4880	+
	4881	+	HB2507 Enrolled- 138 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 138 - LRB103 29028 HLH 55414 b
	4882	+	HB2507 Enrolled - 138 - LRB103 29028 HLH 55414 b
	4883	+	1 school district, any recovered tax increment value that was
	4884	+	2 applicable to the 1995 tax year calculations.
	4885	+	3 "Qualified airport authority" means an airport authority
	4886	+	4 organized under the Airport Authorities Act and located in a
	4887	+	5 county bordering on the State of Wisconsin and having a
	4888	+	6 population in excess of 200,000 and not greater than 500,000.
	4889	+	7 "Recovered tax increment value" means, except as otherwise
	4890	+	8 provided in this paragraph, the amount of the current year's
	4891	+	9 equalized assessed value, in the first year after a
	4892	+	10 municipality terminates the designation of an area as a
	4893	+	11 redevelopment project area previously established under the
	4894	+	12 Tax Increment Allocation Redevelopment Act in the Illinois
	4895	+	13 Municipal Code, previously established under the Industrial
	4896	+	14 Jobs Recovery Law in the Illinois Municipal Code, previously
	4897	+	15 established under the Economic Development Project Area Tax
	4898	+	16 Increment Act of 1995, or previously established under the
	4899	+	17 Economic Development Area Tax Increment Allocation Act, of
	4900	+	18 each taxable lot, block, tract, or parcel of real property in
	4901	+	19 the redevelopment project area over and above the initial
	4902	+	20 equalized assessed value of each property in the redevelopment
	4903	+	21 project area. For the taxes which are extended for the 1997
	4904	+	22 levy year, the recovered tax increment value for a non-home
	4905	+	23 rule taxing district that first became subject to this Law for
	4906	+	24 the 1995 levy year because a majority of its 1994 equalized
	4907	+	25 assessed value was in an affected county or counties shall be
	4908	+	26 increased if a municipality terminated the designation of an
	4909	+
	4910	+
	4911	+
	4912	+
	4913	+
	4914	+	HB2507 Enrolled - 138 - LRB103 29028 HLH 55414 b
	4915	+
	4916	+
	4917	+	HB2507 Enrolled- 139 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 139 - LRB103 29028 HLH 55414 b
	4918	+	HB2507 Enrolled - 139 - LRB103 29028 HLH 55414 b
	4919	+	1 area in 1993 as a redevelopment project area previously
	4920	+	2 established under the Tax Increment Allocation Redevelopment
	4921	+	3 Act in the Illinois Municipal Code, previously established
	4922	+	4 under the Industrial Jobs Recovery Law in the Illinois
	4923	+	5 Municipal Code, or previously established under the Economic
	4924	+	6 Development Area Tax Increment Allocation Act, by an amount
	4925	+	7 equal to the 1994 equalized assessed value of each taxable
	4926	+	8 lot, block, tract, or parcel of real property in the
	4927	+	9 redevelopment project area over and above the initial
	4928	+	10 equalized assessed value of each property in the redevelopment
	4929	+	11 project area. In the first year after a municipality removes a
	4930	+	12 taxable lot, block, tract, or parcel of real property from a
	4931	+	13 redevelopment project area established under the Tax Increment
	4932	+	14 Allocation Redevelopment Act in the Illinois Municipal Code,
	4933	+	15 the Industrial Jobs Recovery Law in the Illinois Municipal
	4934	+	16 Code, or the Economic Development Area Tax Increment
	4935	+	17 Allocation Act, "recovered tax increment value" means the
	4936	+	18 amount of the current year's equalized assessed value of each
	4937	+	19 taxable lot, block, tract, or parcel of real property removed
	4938	+	20 from the redevelopment project area over and above the initial
	4939	+	21 equalized assessed value of that real property before removal
	4940	+	22 from the redevelopment project area.
	4941	+	23 Except as otherwise provided in this Section, "limiting
	4942	+	24 rate" means a fraction the numerator of which is the last
	4943	+	25 preceding aggregate extension base times an amount equal to
	4944	+	26 one plus the extension limitation defined in this Section and
	4945	+
	4946	+
	4947	+
	4948	+
	4949	+
	4950	+	HB2507 Enrolled - 139 - LRB103 29028 HLH 55414 b
	4951	+
	4952	+
	4953	+	HB2507 Enrolled- 140 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 140 - LRB103 29028 HLH 55414 b
	4954	+	HB2507 Enrolled - 140 - LRB103 29028 HLH 55414 b
	4955	+	1 the denominator of which is the current year's equalized
	4956	+	2 assessed value of all real property in the territory under the
	4957	+	3 jurisdiction of the taxing district during the prior levy
	4958	+	4 year. If an increase in the district's aggregate extension has
	4959	+	5 been approved by referendum on or after January 1, 2024, then,
	4960	+	6 for the year for which the increase has been approved, the
	4961	+	7 limiting rate for that district shall be a fraction, the
	4962	+	8 numerator of which is the sum of (i) the last preceding
	4963	+	9 aggregate extension base times an amount equal to one plus the
	4964	+	10 extension limitation defined in this Section and (ii) the
	4965	+	11 amount of the increase approved by referendum under Section
	4966	+	12 18-190.3 of this Law, and the denominator of which is the
	4967	+	13 current year's equalized assessed value of all real property
	4968	+	14 in the territory under the jurisdiction of the taxing district
	4969	+	15 during the prior levy year. For those taxing districts that
	4970	+	16 reduced their aggregate extension for the last preceding levy
	4971	+	17 year, except for school districts that reduced their extension
	4972	+	18 for educational purposes pursuant to Section 18-206, the
	4973	+	19 highest aggregate extension in any of the last 3 preceding
	4974	+	20 levy years shall be used for the purpose of computing the
	4975	+	21 limiting rate. The denominator shall not include new property
	4976	+	22 or the recovered tax increment value. If a new rate, a rate
	4977	+	23 decrease, or a limiting rate increase has been approved at an
	4978	+	24 election held after March 21, 2006, then (i) the otherwise
	4979	+	25 applicable limiting rate shall be increased by the amount of
	4980	+	26 the new rate or shall be reduced by the amount of the rate
	4981	+
	4982	+
	4983	+
	4984	+
	4985	+
	4986	+	HB2507 Enrolled - 140 - LRB103 29028 HLH 55414 b
	4987	+
	4988	+
	4989	+	HB2507 Enrolled- 141 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 141 - LRB103 29028 HLH 55414 b
	4990	+	HB2507 Enrolled - 141 - LRB103 29028 HLH 55414 b
	4991	+	1 decrease, as the case may be, or (ii) in the case of a limiting
	4992	+	2 rate increase, the limiting rate shall be equal to the rate set
	4993	+	3 forth in the proposition approved by the voters for each of the
	4994	+	4 years specified in the proposition, after which the limiting
	4995	+	5 rate of the taxing district shall be calculated as otherwise
	4996	+	6 provided. In the case of a taxing district that obtained
	4997	+	7 referendum approval for an increased limiting rate on March
	4998	+	8 20, 2012, the limiting rate for tax year 2012 shall be the rate
	4999	+	9 that generates the approximate total amount of taxes
	5000	+	10 extendable for that tax year, as set forth in the proposition
	5001	+	11 approved by the voters; this rate shall be the final rate
	5002	+	12 applied by the county clerk for the aggregate of all capped
	5003	+	13 funds of the district for tax year 2012.
	5004	+	14 (Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21;
	5005	+	15 102-519, eff. 8-20-21; 102-558, eff. 8-20-21; 102-707, eff.
	5006	+	16 4-22-22; 102-813, eff. 5-13-22; 102-895, eff. 5-23-22; revised
	5007	+	17 8-29-22.)
	5008	+	18 (35 ILCS 200/18-190.3 new)
	5009	+	19 Sec. 18-190.3. Direct referendum; increased aggregate
	5010	+	20 extension. As an alternative to the procedures set forth in
	5011	+	21 Sections 18-190 and 18-205, a taxing district may increase its
	5012	+	22 aggregate extension to an amount that exceeds the amount that
	5013	+	23 would otherwise be permitted under this Law if the taxing
	5014	+	24 district obtains referendum approval as provided in this
	5015	+	25 Section.
	5016	+
	5017	+
	5018	+
	5019	+
	5020	+
	5021	+	HB2507 Enrolled - 141 - LRB103 29028 HLH 55414 b
	5022	+
	5023	+
	5024	+	HB2507 Enrolled- 142 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 142 - LRB103 29028 HLH 55414 b
	5025	+	HB2507 Enrolled - 142 - LRB103 29028 HLH 55414 b
	5026	+	1 The proposition seeking to obtain referendum approval to
	5027	+	2 increase the aggregate extension shall be in substantially the
	5028	+	3 following form:
	5029	+	4 "Shall the aggregate extension (the total dollar
	5030	+	5 amount levied by the district for each of the tax funds
	5031	+	6 included under the Property Tax Limitation Law)
	5032	+	7 for...(insert legal name, number, if any, and county or
	5033	+	8 counties of taxing district and geographic or other common
	5034	+	9 name by which a school or community college district is
	5035	+	10 known and referred to), Illinois, be increased by (insert
	5036	+	11 the amount of increase sought) for levy year...(insert the
	5037	+	12 levy year for which the increase will take effect)?"
	5038	+	13 The votes must be recorded as "Yes" or "No".
	5039	+	14 The ballot for any proposition submitted pursuant to this
	5040	+	15 Section shall have printed thereon, but not as a part of the
	5041	+	16 proposition submitted, only the following supplemental
	5042	+	17 information (which shall be supplied to the election authority
	5043	+	18 by the taxing district) in substantially the following form:
	5044	+	19 "(1) The amount of taxes extended which were subject
	5045	+	20 to the Property Tax Cap (Property Tax Extension Limitation
	5046	+	21 Law) in levy year (insert most recent levy year) was
	5047	+	22 (insert the most recent levy year's aggregate extension
	5048	+	23 base). If the proposition is not approved, then the taxing
	5049	+	24 district may increase its extension by the lesser of 5% or
	5050	+	25 the percentage increase in the Consumer Price Index during
	5051	+	26 the 12-month calendar year preceding (insert levy year).
	5052	+
	5053	+
	5054	+
	5055	+
	5056	+
	5057	+	HB2507 Enrolled - 142 - LRB103 29028 HLH 55414 b
	5058	+
	5059	+
	5060	+	HB2507 Enrolled- 143 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 143 - LRB103 29028 HLH 55414 b
	5061	+	HB2507 Enrolled - 143 - LRB103 29028 HLH 55414 b
	5062	+	1 If the proposition is approved, then the taxing district
	5063	+	2 may increase its extension in levy year (insert levy year)
	5064	+	3 by an additional (insert the amount of increase sought).
	5065	+	4 (2) For the...(insert levy year for which the increase
	5066	+	5 will be applicable) levy year, the approximate amount of
	5067	+	6 the additional tax extendable against property containing
	5068	+	7 a single family residence and having a fair market value
	5069	+	8 at the time of the referendum of $100,000 is estimated to
	5070	+	9 be (insert amount).".
	5071	+	10 The approximate amount of the additional taxes extendable
	5072	+	11 shown in paragraph (2) shall be calculated by multiplying
	5073	+	12 $100,000 (the fair market value of the property without regard
	5074	+	13 to any property tax exemptions) by (i) the percentage level of
	5075	+	14 assessment prescribed for that property by statute, or by
	5076	+	15 ordinance of the county board in counties that classify
	5077	+	16 property for purposes of taxation in accordance with Section 4
	5078	+	17 of Article IX of the Illinois Constitution; (ii) the most
	5079	+	18 recent final equalization factor certified to the county clerk
	5080	+	19 by the Department of Revenue at the time the taxing district
	5081	+	20 initiates the submission of the proposition to the electors;
	5082	+	21 and (iii) the increase in the aggregate extension proposed in
	5083	+	22 the question; and dividing the result by the last known
	5084	+	23 equalized assessed value of the taxing district at the time
	5085	+	24 the submission of the question is initiated by the taxing
	5086	+	25 district. Any notice required to be published in connection
	5087	+	26 with the submission of the proposition shall also contain this
	5088	+
	5089	+
	5090	+
	5091	+
	5092	+
	5093	+	HB2507 Enrolled - 143 - LRB103 29028 HLH 55414 b
	5094	+
	5095	+
	5096	+	HB2507 Enrolled- 144 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 144 - LRB103 29028 HLH 55414 b
	5097	+	HB2507 Enrolled - 144 - LRB103 29028 HLH 55414 b
	5098	+	1 supplemental information and shall not contain any other
	5099	+	2 supplemental information regarding the proposition. Any error,
	5100	+	3 miscalculation, or inaccuracy in computing any amount set
	5101	+	4 forth on the ballot and in the notice that is not deliberate
	5102	+	5 shall not invalidate or affect the validity of any proposition
	5103	+	6 approved. Notice of the referendum shall be published and
	5104	+	7 posted as otherwise required by law, and the submission of the
	5105	+	8 proposition shall be initiated as provided by law.
	5106	+	9 If a majority of all ballots cast on the proposition are in
	5107	+	10 favor of the proposition, then the district may increase its
	5108	+	11 aggregate extension as provided in the referendum.
	5109	+	12 ARTICLE 50. MUNICIPALITY-BUILD HOUSING
	5110	+	13 Section 50-5. The Property Tax Code is amended by adding
	5111	+	14 Section 15-174.5 as follows:
	5112	+	15 (35 ILCS 200/15-174.5 new)
	5113	+	16 Sec. 15-174.5. Special homestead exemption for certain
	5114	+	17 municipality-built homes.
	5115	+	18 (a) This Section applies to property located in a county
	5116	+	19 with 3,000,000 or more inhabitants. This Section also applies
	5117	+	20 to property located in a county with fewer than 3,000,000
	5118	+	21 inhabitants if the county board of that county has so provided
	5119	+	22 by ordinance or resolution.
	5120	+	23 (b) For tax year 2024 and thereafter, eligible property
	5121	+
	5122	+
	5123	+
	5124	+
	5125	+
	5126	+	HB2507 Enrolled - 144 - LRB103 29028 HLH 55414 b
	5127	+
	5128	+
	5129	+	HB2507 Enrolled- 145 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 145 - LRB103 29028 HLH 55414 b
	5130	+	HB2507 Enrolled - 145 - LRB103 29028 HLH 55414 b
	5131	+	1 qualifies for a homestead exemption under this Section for a
	5132	+	2 10-year period beginning with the tax year following the year
	5133	+	3 in which the property is first sold by the municipality to a
	5134	+	4 private homeowner. Eligible property is not eligible for a
	5135	+	5 refund of taxes paid for tax years prior to the year in which
	5136	+	6 this amendatory Act of the 103rd General Assembly takes
	5137	+	7 effect. In the case of mixed-use property, the exemption under
	5138	+	8 this Section applies only to the residential portion of the
	5139	+	9 property that is used as a primary residence by the owner.
	5140	+	10 (c) The exemption under this Section shall be a reduction
	5141	+	11 in the equalized assessed value of the property equal to:
	5142	+	12 (1) in the first 8 years of eligibility, 50% of the
	5143	+	13 equalized assessed value of the property in the year
	5144	+	14 following the initial sale by the municipality; and
	5145	+	15 (2) in the ninth and tenth years of eligibility, 33%
	5146	+	16 of the equalized assessed value of the property in the
	5147	+	17 year following the initial sale by the municipality.
	5148	+	18 (d) A homeowner seeking the exemption under this Section
	5149	+	19 shall file an application with the chief county assessment
	5150	+	20 officer. Once approved by the assessor, the exemption shall
	5151	+	21 renew annually and automatically without another application,
	5152	+	22 unless the exemption is waived by the current homeowner as
	5153	+	23 provided in this subsection. The exemption under this Section
	5154	+	24 is transferable to new owners of the home, provided that (i)
	5155	+	25 the exemption runs from the sale of the property by a
	5156	+	26 municipality to the first private owner, (ii) the new owner
	5157	+
	5158	+
	5159	+
	5160	+
	5161	+
	5162	+	HB2507 Enrolled - 145 - LRB103 29028 HLH 55414 b
	5163	+
	5164	+
	5165	+	HB2507 Enrolled- 146 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 146 - LRB103 29028 HLH 55414 b
	5166	+	HB2507 Enrolled - 146 - LRB103 29028 HLH 55414 b
	5167	+	1 notifies the assessor that they have taken possession of the
	5168	+	2 property, and (iii) the property is used by the owner as their
	5169	+	3 principal residence. A property owner who has received a
	5170	+	4 reduction under this Section may waive the exemption at any
	5171	+	5 time prior to the expiration of the 10-year exemption period
	5172	+	6 and begin to receive the benefits of other exemptions at their
	5173	+	7 sole and irrevocable discretion. Owners who decide to waive
	5174	+	8 the exemption shall notify the assessor on a form provided by
	5175	+	9 the assessor. The current property owner shall notify the
	5176	+	10 assessor and waive the exemption if the property ceases to be
	5177	+	11 their primary residence.
	5178	+	12 (e) Notwithstanding any other provision of law, no
	5179	+	13 property that receives an exemption under this Section may
	5180	+	14 simultaneously receive a reduction or exemption under Section
	5181	+	15 15-168 (persons with disabilities), Section 15-169 (standard
	5182	+	16 homestead for veterans with disabilities); Section 15-170
	5183	+	17 (senior citizens), Section 15-172 (low-income senior
	5184	+	18 citizens), or Section 15-175 (general homestead). In the first
	5185	+	19 year following the expiration or waiver of the exemption under
	5186	+	20 this Section, a property owner that is eligible for the
	5187	+	21 Low-Income Senior Citizen Assessment Freeze exemption in that
	5188	+	22 year may establish a base amount under Section 15-172 at the
	5189	+	23 value of their home in their first year of eligibility for that
	5190	+	24 exemption during the time when they were receiving this
	5191	+	25 exemption, provided that they demonstrate retrospectively that
	5192	+	26 they were eligible for that exemption at that point in time
	5193	+
	5194	+
	5195	+
	5196	+
	5197	+
	5198	+	HB2507 Enrolled - 146 - LRB103 29028 HLH 55414 b
	5199	+
	5200	+
	5201	+	HB2507 Enrolled- 147 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 147 - LRB103 29028 HLH 55414 b
	5202	+	HB2507 Enrolled - 147 - LRB103 29028 HLH 55414 b
	5203	+	1 while receiving this exemption.
	5204	+	2 (f) As used in this Section:
	5205	+	3 "Eligible property" means property that:
	5206	+	4 (1) contains a single family residence that was built
	5207	+	5 no earlier than January 1, 2020 by a municipality and was
	5208	+	6 sold to a private homeowner before January 1, 2034;
	5209	+	7 (2) is zoned for residential or mixed use; and
	5210	+	8 (3) meets either of both of the following criteria:
	5211	+	9 (A) the property was exempt from property taxes
	5212	+	10 prior to the construction of the home; or
	5213	+	11 (B) the municipality conducted environmental
	5214	+	12 remediation on the property pursuant to
	5215	+	13 Title XVII of the Environmental Protection
	5216	+	14 Act.
	5217	+	15 ARTICLE 55. NURSING HOMES AND SPECIALIZED MENTAL HEALTH
	5218	+	16 FACILITIES
	5219	+	17 Section 55-5. The Property Tax Code is amended by adding
	5220	+	18 Division 22 to Article 10 as follows:
	5221	+	19 (35 ILCS 200/Art. 10 Div. 22 heading new)
	5222	+	20 Division 22. Nursing homes and specialized mental health
	5223	+	21 facilities
	5224	+	22 (35 ILCS 200/10-805 new)
	5225	+
	5226	+
	5227	+
	5228	+
	5229	+
	5230	+	HB2507 Enrolled - 147 - LRB103 29028 HLH 55414 b
	5231	+
	5232	+
	5233	+	HB2507 Enrolled- 148 -LRB103 29028 HLH 55414 b HB2507 Enrolled - 148 - LRB103 29028 HLH 55414 b
	5234	+	HB2507 Enrolled - 148 - LRB103 29028 HLH 55414 b
	5235	+	1 Sec. 10-805. Property assessment equity; nursing homes and
	5236	+	2 specialized mental health facilities. Beginning with tax year
	5237	+	3 2023, real property that is located in a county with more than
	5238	+	4 3,000,000 inhabitants and that is used to provide services
	5239	+	5 requiring a license under the Nursing Home Care Act or under
	5240	+	6 the Specialized Mental Health Facilities Act shall not be
	5241	+	7 assessed at a higher level of assessment than residential
	5242	+	8 property in the county in which the nursing home or mental
	5243	+	9 health services facility is located.
	5244	+	10 ARTICLE 99. EFFECTIVE DATE
	5245	+
	5246	+
	5247	+
	5248	+
	5249	+
	5250	+	HB2507 Enrolled - 148 - LRB103 29028 HLH 55414 b