Illinois 2023-2024 Regular Session

Illinois House Bill HB3644 Compare Versions

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

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1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3644 Introduced , by Rep. Fred Crespo SYNOPSIS AS INTRODUCED: 35 ILCS 200/18-185 35 ILCS 200/18-205 35 ILCS 200/18-242 new30 ILCS 805/8.47 new Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that, if, at the end of any levy year, a taxing district has reserves of 50% or more of its operating budget for that levy year, then, for the next levy year, "extension limitation" means 0% or the rate of increase approved by the voters. Preempts the power of home rule units to tax. Effective immediately. LRB103 27670 HLH 54047 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3644 Introduced , by Rep. Fred Crespo SYNOPSIS AS INTRODUCED: 35 ILCS 200/18-185 35 ILCS 200/18-205 35 ILCS 200/18-242 new30 ILCS 805/8.47 new 35 ILCS 200/18-185 35 ILCS 200/18-205 35 ILCS 200/18-242 new 30 ILCS 805/8.47 new Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that, if, at the end of any levy year, a taxing district has reserves of 50% or more of its operating budget for that levy year, then, for the next levy year, "extension limitation" means 0% or the rate of increase approved by the voters. Preempts the power of home rule units to tax. Effective immediately. LRB103 27670 HLH 54047 b LRB103 27670 HLH 54047 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3644 Introduced , by Rep. Fred Crespo SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 200/18-185 35 ILCS 200/18-205 35 ILCS 200/18-242 new30 ILCS 805/8.47 new 35 ILCS 200/18-185 35 ILCS 200/18-205 35 ILCS 200/18-242 new 30 ILCS 805/8.47 new
4	4	35 ILCS 200/18-185
5	5	35 ILCS 200/18-205
6	6	35 ILCS 200/18-242 new
7	7	30 ILCS 805/8.47 new
8	8	Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that, if, at the end of any levy year, a taxing district has reserves of 50% or more of its operating budget for that levy year, then, for the next levy year, "extension limitation" means 0% or the rate of increase approved by the voters. Preempts the power of home rule units to tax. Effective immediately.
9	9	LRB103 27670 HLH 54047 b LRB103 27670 HLH 54047 b
10	10	LRB103 27670 HLH 54047 b
11	11	A BILL FOR
12	12	HB3644LRB103 27670 HLH 54047 b HB3644 LRB103 27670 HLH 54047 b
13	13	HB3644 LRB103 27670 HLH 54047 b
14	14	1 AN ACT concerning revenue.
15	15	2 Be it enacted by the People of the State of Illinois,
16	16	3 represented in the General Assembly:
17	17	4 Section 5. The Property Tax Code is amended by changing
18	18	5 Sections 18-185 and 18-205 and by adding Section 18-242 as
19	19	6 follows:
20	20	7 (35 ILCS 200/18-185)
21	21	8 Sec. 18-185. Short title; definitions. This Division 5
22	22	9 may be cited as the Property Tax Extension Limitation Law. As
23	23	10 used in this Division 5:
24	24	11 "Consumer Price Index" means the Consumer Price Index for
25	25	12 All Urban Consumers for all items published by the United
26	26	13 States Department of Labor.
27	27	14 "Extension limitation" means, except as otherwise provided
28	28	15 in this Section, (a) the lesser of 5% or the percentage
29	29	16 increase in the Consumer Price Index during the 12-month
30	30	17 calendar year preceding the levy year or (b) the rate of
31	31	18 increase approved by voters under Section 18-205.
32	32	19 If, at the end of any levy year, any taxing district, as
33	33	20 defined in Section 1-150, has reserves of 50% or more of its
34	34	21 operating budget for that levy year, then, for the next levy
35	35	22 year, "extension limitation" means 0% or the rate of increase
36	36	23 approved by the voters under Section 18-205.
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40	40	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3644 Introduced , by Rep. Fred Crespo SYNOPSIS AS INTRODUCED:
41	41	35 ILCS 200/18-185 35 ILCS 200/18-205 35 ILCS 200/18-242 new30 ILCS 805/8.47 new 35 ILCS 200/18-185 35 ILCS 200/18-205 35 ILCS 200/18-242 new 30 ILCS 805/8.47 new
42	42	35 ILCS 200/18-185
43	43	35 ILCS 200/18-205
44	44	35 ILCS 200/18-242 new
45	45	30 ILCS 805/8.47 new
46	46	Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that, if, at the end of any levy year, a taxing district has reserves of 50% or more of its operating budget for that levy year, then, for the next levy year, "extension limitation" means 0% or the rate of increase approved by the voters. Preempts the power of home rule units to tax. Effective immediately.
47	47	LRB103 27670 HLH 54047 b LRB103 27670 HLH 54047 b
48	48	LRB103 27670 HLH 54047 b
49	49	A BILL FOR
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55	55	35 ILCS 200/18-185
56	56	35 ILCS 200/18-205
57	57	35 ILCS 200/18-242 new
58	58	30 ILCS 805/8.47 new
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77	77	1 "Affected county" means a county of 3,000,000 or more
78	78	2 inhabitants or a county contiguous to a county of 3,000,000 or
79	79	3 more inhabitants.
80	80	4 "Taxing district" has the same meaning provided in Section
81	81	5 1-150, except as otherwise provided in this Section. For the
82	82	6 1991 through 1994 levy years only, "taxing district" includes
83	83	7 only each non-home rule taxing district having the majority of
84	84	8 its 1990 equalized assessed value within any county or
85	85	9 counties contiguous to a county with 3,000,000 or more
86	86	10 inhabitants. Beginning with the 1995 levy year, "taxing
87	87	11 district" includes only each non-home rule taxing district
88	88	12 subject to this Law before the 1995 levy year and each non-home
89	89	13 rule taxing district not subject to this Law before the 1995
90	90	14 levy year having the majority of its 1994 equalized assessed
91	91	15 value in an affected county or counties. Beginning with the
92	92	16 levy year in which this Law becomes applicable to a taxing
93	93	17 district as provided in Section 18-213, "taxing district" also
94	94	18 includes those taxing districts made subject to this Law as
95	95	19 provided in Section 18-213. Beginning in levy year 2023,
96	96	20 "taxing district" also means any taxing district, as defined
97	97	21 in Section 1-150, that had reserves of 50% or more of its
98	98	22 operating budget at the end of the immediately preceding levy
99	99	23 year.
100	100	24 "Aggregate extension" for taxing districts to which this
101	101	25 Law applied before the 1995 levy year means the annual
102	102	26 corporate extension for the taxing district and those special
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113	113	1 purpose extensions that are made annually for the taxing
114	114	2 district, excluding special purpose extensions: (a) made for
115	115	3 the taxing district to pay interest or principal on general
116	116	4 obligation bonds that were approved by referendum; (b) made
117	117	5 for any taxing district to pay interest or principal on
118	118	6 general obligation bonds issued before October 1, 1991; (c)
119	119	7 made for any taxing district to pay interest or principal on
120	120	8 bonds issued to refund or continue to refund those bonds
121	121	9 issued before October 1, 1991; (d) made for any taxing
122	122	10 district to pay interest or principal on bonds issued to
123	123	11 refund or continue to refund bonds issued after October 1,
124	124	12 1991 that were approved by referendum; (e) made for any taxing
125	125	13 district to pay interest or principal on revenue bonds issued
126	126	14 before October 1, 1991 for payment of which a property tax levy
127	127	15 or the full faith and credit of the unit of local government is
128	128	16 pledged; however, a tax for the payment of interest or
129	129	17 principal on those bonds shall be made only after the
130	130	18 governing body of the unit of local government finds that all
131	131	19 other sources for payment are insufficient to make those
132	132	20 payments; (f) made for payments under a building commission
133	133	21 lease when the lease payments are for the retirement of bonds
134	134	22 issued by the commission before October 1, 1991, to pay for the
135	135	23 building project; (g) made for payments due under installment
136	136	24 contracts entered into before October 1, 1991; (h) made for
137	137	25 payments of principal and interest on bonds issued under the
138	138	26 Metropolitan Water Reclamation District Act to finance
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149	149	1 construction projects initiated before October 1, 1991; (i)
150	150	2 made for payments of principal and interest on limited bonds,
151	151	3 as defined in Section 3 of the Local Government Debt Reform
152	152	4 Act, in an amount not to exceed the debt service extension base
153	153	5 less the amount in items (b), (c), (e), and (h) of this
154	154	6 definition for non-referendum obligations, except obligations
155	155	7 initially issued pursuant to referendum; (j) made for payments
156	156	8 of principal and interest on bonds issued under Section 15 of
157	157	9 the Local Government Debt Reform Act; (k) made by a school
158	158	10 district that participates in the Special Education District
159	159	11 of Lake County, created by special education joint agreement
160	160	12 under Section 10-22.31 of the School Code, for payment of the
161	161	13 school district's share of the amounts required to be
162	162	14 contributed by the Special Education District of Lake County
163	163	15 to the Illinois Municipal Retirement Fund under Article 7 of
164	164	16 the Illinois Pension Code; the amount of any extension under
165	165	17 this item (k) shall be certified by the school district to the
166	166	18 county clerk; (l) made to fund expenses of providing joint
167	167	19 recreational programs for persons with disabilities under
168	168	20 Section 5-8 of the Park District Code or Section 11-95-14 of
169	169	21 the Illinois Municipal Code; (m) made for temporary relocation
170	170	22 loan repayment purposes pursuant to Sections 2-3.77 and
171	171	23 17-2.2d of the School Code; (n) made for payment of principal
172	172	24 and interest on any bonds issued under the authority of
173	173	25 Section 17-2.2d of the School Code; (o) made for contributions
174	174	26 to a firefighter's pension fund created under Article 4 of the
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185	185	1 Illinois Pension Code, to the extent of the amount certified
186	186	2 under item (5) of Section 4-134 of the Illinois Pension Code;
187	187	3 and (p) made for road purposes in the first year after a
188	188	4 township assumes the rights, powers, duties, assets, property,
189	189	5 liabilities, obligations, and responsibilities of a road
190	190	6 district abolished under the provisions of Section 6-133 of
191	191	7 the Illinois Highway Code.
192	192	8 "Aggregate extension" for the taxing districts to which
193	193	9 this Law did not apply before the 1995 levy year (except taxing
194	194	10 districts subject to this Law in accordance with Section
195	195	11 18-213 or this amendatory Act of the 103rd General Assembly)
196	196	12 means the annual corporate extension for the taxing district
197	197	13 and those special purpose extensions that are made annually
198	198	14 for the taxing district, excluding special purpose extensions:
199	199	15 (a) made for the taxing district to pay interest or principal
200	200	16 on general obligation bonds that were approved by referendum;
201	201	17 (b) made for any taxing district to pay interest or principal
202	202	18 on general obligation bonds issued before March 1, 1995; (c)
203	203	19 made for any taxing district to pay interest or principal on
204	204	20 bonds issued to refund or continue to refund those bonds
205	205	21 issued before March 1, 1995; (d) made for any taxing district
206	206	22 to pay interest or principal on bonds issued to refund or
207	207	23 continue to refund bonds issued after March 1, 1995 that were
208	208	24 approved by referendum; (e) made for any taxing district to
209	209	25 pay interest or principal on revenue bonds issued before March
210	210	26 1, 1995 for payment of which a property tax levy or the full
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221	221	1 faith and credit of the unit of local government is pledged;
222	222	2 however, a tax for the payment of interest or principal on
223	223	3 those bonds shall be made only after the governing body of the
224	224	4 unit of local government finds that all other sources for
225	225	5 payment are insufficient to make those payments; (f) made for
226	226	6 payments under a building commission lease when the lease
227	227	7 payments are for the retirement of bonds issued by the
228	228	8 commission before March 1, 1995 to pay for the building
229	229	9 project; (g) made for payments due under installment contracts
230	230	10 entered into before March 1, 1995; (h) made for payments of
231	231	11 principal and interest on bonds issued under the Metropolitan
232	232	12 Water Reclamation District Act to finance construction
233	233	13 projects initiated before October 1, 1991; (h-4) made for
234	234	14 stormwater management purposes by the Metropolitan Water
235	235	15 Reclamation District of Greater Chicago under Section 12 of
236	236	16 the Metropolitan Water Reclamation District Act; (h-8) made
237	237	17 for payments of principal and interest on bonds issued under
238	238	18 Section 9.6a of the Metropolitan Water Reclamation District
239	239	19 Act to make contributions to the pension fund established
240	240	20 under Article 13 of the Illinois Pension Code; (i) made for
241	241	21 payments of principal and interest on limited bonds, as
242	242	22 defined in Section 3 of the Local Government Debt Reform Act,
243	243	23 in an amount not to exceed the debt service extension base less
244	244	24 the amount in items (b), (c), and (e) of this definition for
245	245	25 non-referendum obligations, except obligations initially
246	246	26 issued pursuant to referendum and bonds described in
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257	257	1 subsections (h) and (h-8) of this definition; (j) made for
258	258	2 payments of principal and interest on bonds issued under
259	259	3 Section 15 of the Local Government Debt Reform Act; (k) made
260	260	4 for payments of principal and interest on bonds authorized by
261	261	5 Public Act 88-503 and issued under Section 20a of the Chicago
262	262	6 Park District Act for aquarium or museum projects and bonds
263	263	7 issued under Section 20a of the Chicago Park District Act for
264	264	8 the purpose of making contributions to the pension fund
265	265	9 established under Article 12 of the Illinois Pension Code; (l)
266	266	10 made for payments of principal and interest on bonds
267	267	11 authorized by Public Act 87-1191 or 93-601 and (i) issued
268	268	12 pursuant to Section 21.2 of the Cook County Forest Preserve
269	269	13 District Act, (ii) issued under Section 42 of the Cook County
270	270	14 Forest Preserve District Act for zoological park projects, or
271	271	15 (iii) issued under Section 44.1 of the Cook County Forest
272	272	16 Preserve District Act for botanical gardens projects; (m) made
273	273	17 pursuant to Section 34-53.5 of the School Code, whether levied
274	274	18 annually or not; (n) made to fund expenses of providing joint
275	275	19 recreational programs for persons with disabilities under
276	276	20 Section 5-8 of the Park District Code or Section 11-95-14 of
277	277	21 the Illinois Municipal Code; (o) made by the Chicago Park
278	278	22 District for recreational programs for persons with
279	279	23 disabilities under subsection (c) of Section 7.06 of the
280	280	24 Chicago Park District Act; (p) made for contributions to a
281	281	25 firefighter's pension fund created under Article 4 of the
282	282	26 Illinois Pension Code, to the extent of the amount certified
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293	293	1 under item (5) of Section 4-134 of the Illinois Pension Code;
294	294	2 (q) made by Ford Heights School District 169 under Section
295	295	3 17-9.02 of the School Code; and (r) made for the purpose of
296	296	4 making employer contributions to the Public School Teachers'
297	297	5 Pension and Retirement Fund of Chicago under Section 34-53 of
298	298	6 the School Code.
299	299	7 "Aggregate extension" for all taxing districts to which
300	300	8 this Law applies in accordance with Section 18-213, except for
301	301	9 those taxing districts subject to paragraph (2) of subsection
302	302	10 (e) of Section 18-213, means the annual corporate extension
303	303	11 for the taxing district and those special purpose extensions
304	304	12 that are made annually for the taxing district, excluding
305	305	13 special purpose extensions: (a) made for the taxing district
306	306	14 to pay interest or principal on general obligation bonds that
307	307	15 were approved by referendum; (b) made for any taxing district
308	308	16 to pay interest or principal on general obligation bonds
309	309	17 issued before the date on which the referendum making this Law
310	310	18 applicable to the taxing district is held; (c) made for any
311	311	19 taxing district to pay interest or principal on bonds issued
312	312	20 to refund or continue to refund those bonds issued before the
313	313	21 date on which the referendum making this Law applicable to the
314	314	22 taxing district is held; (d) made for any taxing district to
315	315	23 pay interest or principal on bonds issued to refund or
316	316	24 continue to refund bonds issued after the date on which the
317	317	25 referendum making this Law applicable to the taxing district
318	318	26 is held if the bonds were approved by referendum after the date
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329	329	1 on which the referendum making this Law applicable to the
330	330	2 taxing district is held; (e) made for any taxing district to
331	331	3 pay interest or principal on revenue bonds issued before the
332	332	4 date on which the referendum making this Law applicable to the
333	333	5 taxing district is held for payment of which a property tax
334	334	6 levy or the full faith and credit of the unit of local
335	335	7 government is pledged; however, a tax for the payment of
336	336	8 interest or principal on those bonds shall be made only after
337	337	9 the governing body of the unit of local government finds that
338	338	10 all other sources for payment are insufficient to make those
339	339	11 payments; (f) made for payments under a building commission
340	340	12 lease when the lease payments are for the retirement of bonds
341	341	13 issued by the commission before the date on which the
342	342	14 referendum making this Law applicable to the taxing district
343	343	15 is held to pay for the building project; (g) made for payments
344	344	16 due under installment contracts entered into before the date
345	345	17 on which the referendum making this Law applicable to the
346	346	18 taxing district is held; (h) made for payments of principal
347	347	19 and interest on limited bonds, as defined in Section 3 of the
348	348	20 Local Government Debt Reform Act, in an amount not to exceed
349	349	21 the debt service extension base less the amount in items (b),
350	350	22 (c), and (e) of this definition for non-referendum
351	351	23 obligations, except obligations initially issued pursuant to
352	352	24 referendum; (i) made for payments of principal and interest on
353	353	25 bonds issued under Section 15 of the Local Government Debt
354	354	26 Reform Act; (j) made for a qualified airport authority to pay
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365	365	1 interest or principal on general obligation bonds issued for
366	366	2 the purpose of paying obligations due under, or financing
367	367	3 airport facilities required to be acquired, constructed,
368	368	4 installed or equipped pursuant to, contracts entered into
369	369	5 before March 1, 1996 (but not including any amendments to such
370	370	6 a contract taking effect on or after that date); (k) made to
371	371	7 fund expenses of providing joint recreational programs for
372	372	8 persons with disabilities under Section 5-8 of the Park
373	373	9 District Code or Section 11-95-14 of the Illinois Municipal
374	374	10 Code; (l) made for contributions to a firefighter's pension
375	375	11 fund created under Article 4 of the Illinois Pension Code, to
376	376	12 the extent of the amount certified under item (5) of Section
377	377	13 4-134 of the Illinois Pension Code; and (m) made for the taxing
378	378	14 district to pay interest or principal on general obligation
379	379	15 bonds issued pursuant to Section 19-3.10 of the School Code.
380	380	16 "Aggregate extension" for all taxing districts to which
381	381	17 this Law applies in accordance with paragraph (2) of
382	382	18 subsection (e) of Section 18-213 or this amendatory Act of the
383	383	19 103rd General Assembly means the annual corporate extension
384	384	20 for the taxing district and those special purpose extensions
385	385	21 that are made annually for the taxing district, excluding
386	386	22 special purpose extensions: (a) made for the taxing district
387	387	23 to pay interest or principal on general obligation bonds that
388	388	24 were approved by referendum; (b) made for any taxing district
389	389	25 to pay interest or principal on general obligation bonds
390	390	26 issued before March 7, 1997 (the effective date of Public Act
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401	401	1 89-718); (c) made for any taxing district to pay interest or
402	402	2 principal on bonds issued to refund or continue to refund
403	403	3 those bonds issued before March 7, 1997 (the effective date of
404	404	4 Public Act 89-718); (d) made for any taxing district to pay
405	405	5 interest or principal on bonds issued to refund or continue to
406	406	6 refund bonds issued after March 7, 1997 (the effective date of
407	407	7 Public Act 89-718) if the bonds were approved by referendum
408	408	8 after March 7, 1997 (the effective date of Public Act 89-718);
409	409	9 (e) made for any taxing district to pay interest or principal
410	410	10 on revenue bonds issued before March 7, 1997 (the effective
411	411	11 date of Public Act 89-718) for payment of which a property tax
412	412	12 levy or the full faith and credit of the unit of local
413	413	13 government is pledged; however, a tax for the payment of
414	414	14 interest or principal on those bonds shall be made only after
415	415	15 the governing body of the unit of local government finds that
416	416	16 all other sources for payment are insufficient to make those
417	417	17 payments; (f) made for payments under a building commission
418	418	18 lease when the lease payments are for the retirement of bonds
419	419	19 issued by the commission before March 7, 1997 (the effective
420	420	20 date of Public Act 89-718) to pay for the building project; (g)
421	421	21 made for payments due under installment contracts entered into
422	422	22 before March 7, 1997 (the effective date of Public Act
423	423	23 89-718); (h) made for payments of principal and interest on
424	424	24 limited bonds, as defined in Section 3 of the Local Government
425	425	25 Debt Reform Act, in an amount not to exceed the debt service
426	426	26 extension base less the amount in items (b), (c), and (e) of
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437	437	1 this definition for non-referendum obligations, except
438	438	2 obligations initially issued pursuant to referendum; (i) made
439	439	3 for payments of principal and interest on bonds issued under
440	440	4 Section 15 of the Local Government Debt Reform Act; (j) made
441	441	5 for a qualified airport authority to pay interest or principal
442	442	6 on general obligation bonds issued for the purpose of paying
443	443	7 obligations due under, or financing airport facilities
444	444	8 required to be acquired, constructed, installed or equipped
445	445	9 pursuant to, contracts entered into before March 1, 1996 (but
446	446	10 not including any amendments to such a contract taking effect
447	447	11 on or after that date); (k) made to fund expenses of providing
448	448	12 joint recreational programs for persons with disabilities
449	449	13 under Section 5-8 of the Park District Code or Section
450	450	14 11-95-14 of the Illinois Municipal Code; and (l) made for
451	451	15 contributions to a firefighter's pension fund created under
452	452	16 Article 4 of the Illinois Pension Code, to the extent of the
453	453	17 amount certified under item (5) of Section 4-134 of the
454	454	18 Illinois Pension Code.
455	455	19 "Debt service extension base" means an amount equal to
456	456	20 that portion of the extension for a taxing district for the
457	457	21 1994 levy year, or for those taxing districts subject to this
458	458	22 Law in accordance with Section 18-213, except for those
459	459	23 subject to paragraph (2) of subsection (e) of Section 18-213,
460	460	24 for the levy year in which the referendum making this Law
461	461	25 applicable to the taxing district is held, or for those taxing
462	462	26 districts subject to this Law in accordance with paragraph (2)
463	463
464	464
465	465
466	466
467	467
468	468	HB3644 - 12 - LRB103 27670 HLH 54047 b
469	469
470	470
471	471	HB3644- 13 -LRB103 27670 HLH 54047 b HB3644 - 13 - LRB103 27670 HLH 54047 b
472	472	HB3644 - 13 - LRB103 27670 HLH 54047 b
473	473	1 of subsection (e) of Section 18-213 for the 1996 levy year,
474	474	2 constituting an extension for payment of principal and
475	475	3 interest on bonds issued by the taxing district without
476	476	4 referendum, but not including excluded non-referendum bonds.
477	477	5 For park districts (i) that were first subject to this Law in
478	478	6 1991 or 1995 and (ii) whose extension for the 1994 levy year
479	479	7 for the payment of principal and interest on bonds issued by
480	480	8 the park district without referendum (but not including
481	481	9 excluded non-referendum bonds) was less than 51% of the amount
482	482	10 for the 1991 levy year constituting an extension for payment
483	483	11 of principal and interest on bonds issued by the park district
484	484	12 without referendum (but not including excluded non-referendum
485	485	13 bonds), "debt service extension base" means an amount equal to
486	486	14 that portion of the extension for the 1991 levy year
487	487	15 constituting an extension for payment of principal and
488	488	16 interest on bonds issued by the park district without
489	489	17 referendum (but not including excluded non-referendum bonds).
490	490	18 A debt service extension base established or increased at any
491	491	19 time pursuant to any provision of this Law, except Section
492	492	20 18-212, shall be increased each year commencing with the later
493	493	21 of (i) the 2009 levy year or (ii) the first levy year in which
494	494	22 this Law becomes applicable to the taxing district, by the
495	495	23 lesser of 5% or the percentage increase in the Consumer Price
496	496	24 Index during the 12-month calendar year preceding the levy
497	497	25 year. The debt service extension base may be established or
498	498	26 increased as provided under Section 18-212. "Excluded
499	499
500	500
501	501
502	502
503	503
504	504	HB3644 - 13 - LRB103 27670 HLH 54047 b
505	505
506	506
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508	508	HB3644 - 14 - LRB103 27670 HLH 54047 b
509	509	1 non-referendum bonds" means (i) bonds authorized by Public Act
510	510	2 88-503 and issued under Section 20a of the Chicago Park
511	511	3 District Act for aquarium and museum projects; (ii) bonds
512	512	4 issued under Section 15 of the Local Government Debt Reform
513	513	5 Act; or (iii) refunding obligations issued to refund or to
514	514	6 continue to refund obligations initially issued pursuant to
515	515	7 referendum.
516	516	8 "Special purpose extensions" include, but are not limited
517	517	9 to, extensions for levies made on an annual basis for
518	518	10 unemployment and workers' compensation, self-insurance,
519	519	11 contributions to pension plans, and extensions made pursuant
520	520	12 to Section 6-601 of the Illinois Highway Code for a road
521	521	13 district's permanent road fund whether levied annually or not.
522	522	14 The extension for a special service area is not included in the
523	523	15 aggregate extension.
524	524	16 "Aggregate extension base" means the taxing district's
525	525	17 last preceding aggregate extension as adjusted under Sections
526	526	18 18-135, 18-215, 18-230, 18-206, and 18-233. Beginning with
527	527	19 levy year 2022, for taxing districts that are specified in
528	528	20 Section 18-190.7, the taxing district's aggregate extension
529	529	21 base shall be calculated as provided in Section 18-190.7. An
530	530	22 adjustment under Section 18-135 shall be made for the 2007
531	531	23 levy year and all subsequent levy years whenever one or more
532	532	24 counties within which a taxing district is located (i) used
533	533	25 estimated valuations or rates when extending taxes in the
534	534	26 taxing district for the last preceding levy year that resulted
535	535
536	536
537	537
538	538
539	539
540	540	HB3644 - 14 - LRB103 27670 HLH 54047 b
541	541
542	542
543	543	HB3644- 15 -LRB103 27670 HLH 54047 b HB3644 - 15 - LRB103 27670 HLH 54047 b
544	544	HB3644 - 15 - LRB103 27670 HLH 54047 b
545	545	1 in the over or under extension of taxes, or (ii) increased or
546	546	2 decreased the tax extension for the last preceding levy year
547	547	3 as required by Section 18-135(c). Whenever an adjustment is
548	548	4 required under Section 18-135, the aggregate extension base of
549	549	5 the taxing district shall be equal to the amount that the
550	550	6 aggregate extension of the taxing district would have been for
551	551	7 the last preceding levy year if either or both (i) actual,
552	552	8 rather than estimated, valuations or rates had been used to
553	553	9 calculate the extension of taxes for the last levy year, or
554	554	10 (ii) the tax extension for the last preceding levy year had not
555	555	11 been adjusted as required by subsection (c) of Section 18-135.
556	556	12 Notwithstanding any other provision of law, for levy year
557	557	13 2012, the aggregate extension base for West Northfield School
558	558	14 District No. 31 in Cook County shall be $12,654,592.
559	559	15 Notwithstanding any other provision of law, for levy year
560	560	16 2022, the aggregate extension base of a home equity assurance
561	561	17 program that levied at least $1,000,000 in property taxes in
562	562	18 levy year 2019 or 2020 under the Home Equity Assurance Act
563	563	19 shall be the amount that the program's aggregate extension
564	564	20 base for levy year 2021 would have been if the program had
565	565	21 levied a property tax for levy year 2021.
566	566	22 "Levy year" has the same meaning as "year" under Section
567	567	23 1-155.
568	568	24 "New property" means (i) the assessed value, after final
569	569	25 board of review or board of appeals action, of new
570	570	26 improvements or additions to existing improvements on any
571	571
572	572
573	573
574	574
575	575
576	576	HB3644 - 15 - LRB103 27670 HLH 54047 b
577	577
578	578
579	579	HB3644- 16 -LRB103 27670 HLH 54047 b HB3644 - 16 - LRB103 27670 HLH 54047 b
580	580	HB3644 - 16 - LRB103 27670 HLH 54047 b
581	581	1 parcel of real property that increase the assessed value of
582	582	2 that real property during the levy year multiplied by the
583	583	3 equalization factor issued by the Department under Section
584	584	4 17-30, (ii) the assessed value, after final board of review or
585	585	5 board of appeals action, of real property not exempt from real
586	586	6 estate taxation, which real property was exempt from real
587	587	7 estate taxation for any portion of the immediately preceding
588	588	8 levy year, multiplied by the equalization factor issued by the
589	589	9 Department under Section 17-30, including the assessed value,
590	590	10 upon final stabilization of occupancy after new construction
591	591	11 is complete, of any real property located within the
592	592	12 boundaries of an otherwise or previously exempt military
593	593	13 reservation that is intended for residential use and owned by
594	594	14 or leased to a private corporation or other entity, (iii) in
595	595	15 counties that classify in accordance with Section 4 of Article
596	596	16 IX of the Illinois Constitution, an incentive property's
597	597	17 additional assessed value resulting from a scheduled increase
598	598	18 in the level of assessment as applied to the first year final
599	599	19 board of review market value, and (iv) any increase in
600	600	20 assessed value due to oil or gas production from an oil or gas
601	601	21 well required to be permitted under the Hydraulic Fracturing
602	602	22 Regulatory Act that was not produced in or accounted for
603	603	23 during the previous levy year. In addition, the county clerk
604	604	24 in a county containing a population of 3,000,000 or more shall
605	605	25 include in the 1997 recovered tax increment value for any
606	606	26 school district, any recovered tax increment value that was
607	607
608	608
609	609
610	610
611	611
612	612	HB3644 - 16 - LRB103 27670 HLH 54047 b
613	613
614	614
615	615	HB3644- 17 -LRB103 27670 HLH 54047 b HB3644 - 17 - LRB103 27670 HLH 54047 b
616	616	HB3644 - 17 - LRB103 27670 HLH 54047 b
617	617	1 applicable to the 1995 tax year calculations.
618	618	2 "Qualified airport authority" means an airport authority
619	619	3 organized under the Airport Authorities Act and located in a
620	620	4 county bordering on the State of Wisconsin and having a
621	621	5 population in excess of 200,000 and not greater than 500,000.
622	622	6 "Recovered tax increment value" means, except as otherwise
623	623	7 provided in this paragraph, the amount of the current year's
624	624	8 equalized assessed value, in the first year after a
625	625	9 municipality terminates the designation of an area as a
626	626	10 redevelopment project area previously established under the
627	627	11 Tax Increment Allocation Redevelopment Act in the Illinois
628	628	12 Municipal Code, previously established under the Industrial
629	629	13 Jobs Recovery Law in the Illinois Municipal Code, previously
630	630	14 established under the Economic Development Project Area Tax
631	631	15 Increment Act of 1995, or previously established under the
632	632	16 Economic Development Area Tax Increment Allocation Act, of
633	633	17 each taxable lot, block, tract, or parcel of real property in
634	634	18 the redevelopment project area over and above the initial
635	635	19 equalized assessed value of each property in the redevelopment
636	636	20 project area. For the taxes which are extended for the 1997
637	637	21 levy year, the recovered tax increment value for a non-home
638	638	22 rule taxing district that first became subject to this Law for
639	639	23 the 1995 levy year because a majority of its 1994 equalized
640	640	24 assessed value was in an affected county or counties shall be
641	641	25 increased if a municipality terminated the designation of an
642	642	26 area in 1993 as a redevelopment project area previously
643	643
644	644
645	645
646	646
647	647
648	648	HB3644 - 17 - LRB103 27670 HLH 54047 b
649	649
650	650
651	651	HB3644- 18 -LRB103 27670 HLH 54047 b HB3644 - 18 - LRB103 27670 HLH 54047 b
652	652	HB3644 - 18 - LRB103 27670 HLH 54047 b
653	653	1 established under the Tax Increment Allocation Redevelopment
654	654	2 Act in the Illinois Municipal Code, previously established
655	655	3 under the Industrial Jobs Recovery Law in the Illinois
656	656	4 Municipal Code, or previously established under the Economic
657	657	5 Development Area Tax Increment Allocation Act, by an amount
658	658	6 equal to the 1994 equalized assessed value of each taxable
659	659	7 lot, block, tract, or parcel of real property in the
660	660	8 redevelopment project area over and above the initial
661	661	9 equalized assessed value of each property in the redevelopment
662	662	10 project area. In the first year after a municipality removes a
663	663	11 taxable lot, block, tract, or parcel of real property from a
664	664	12 redevelopment project area established under the Tax Increment
665	665	13 Allocation Redevelopment Act in the Illinois Municipal Code,
666	666	14 the Industrial Jobs Recovery Law in the Illinois Municipal
667	667	15 Code, or the Economic Development Area Tax Increment
668	668	16 Allocation Act, "recovered tax increment value" means the
669	669	17 amount of the current year's equalized assessed value of each
670	670	18 taxable lot, block, tract, or parcel of real property removed
671	671	19 from the redevelopment project area over and above the initial
672	672	20 equalized assessed value of that real property before removal
673	673	21 from the redevelopment project area.
674	674	22 Except as otherwise provided in this Section, "limiting
675	675	23 rate" means a fraction the numerator of which is the last
676	676	24 preceding aggregate extension base times an amount equal to
677	677	25 one plus the extension limitation defined in this Section and
678	678	26 the denominator of which is the current year's equalized
679	679
680	680
681	681
682	682
683	683
684	684	HB3644 - 18 - LRB103 27670 HLH 54047 b
685	685
686	686
687	687	HB3644- 19 -LRB103 27670 HLH 54047 b HB3644 - 19 - LRB103 27670 HLH 54047 b
688	688	HB3644 - 19 - LRB103 27670 HLH 54047 b
689	689	1 assessed value of all real property in the territory under the
690	690	2 jurisdiction of the taxing district during the prior levy
691	691	3 year. For those taxing districts that reduced their aggregate
692	692	4 extension for the last preceding levy year, except for school
693	693	5 districts that reduced their extension for educational
694	694	6 purposes pursuant to Section 18-206, the highest aggregate
695	695	7 extension in any of the last 3 preceding levy years shall be
696	696	8 used for the purpose of computing the limiting rate. The
697	697	9 denominator shall not include new property or the recovered
698	698	10 tax increment value. If a new rate, a rate decrease, or a
699	699	11 limiting rate increase has been approved at an election held
700	700	12 after March 21, 2006, then (i) the otherwise applicable
701	701	13 limiting rate shall be increased by the amount of the new rate
702	702	14 or shall be reduced by the amount of the rate decrease, as the
703	703	15 case may be, or (ii) in the case of a limiting rate increase,
704	704	16 the limiting rate shall be equal to the rate set forth in the
705	705	17 proposition approved by the voters for each of the years
706	706	18 specified in the proposition, after which the limiting rate of
707	707	19 the taxing district shall be calculated as otherwise provided.
708	708	20 In the case of a taxing district that obtained referendum
709	709	21 approval for an increased limiting rate on March 20, 2012, the
710	710	22 limiting rate for tax year 2012 shall be the rate that
711	711	23 generates the approximate total amount of taxes extendable for
712	712	24 that tax year, as set forth in the proposition approved by the
713	713	25 voters; this rate shall be the final rate applied by the county
714	714	26 clerk for the aggregate of all capped funds of the district for
715	715
716	716
717	717
718	718
719	719
720	720	HB3644 - 19 - LRB103 27670 HLH 54047 b
721	721
722	722
723	723	HB3644- 20 -LRB103 27670 HLH 54047 b HB3644 - 20 - LRB103 27670 HLH 54047 b
724	724	HB3644 - 20 - LRB103 27670 HLH 54047 b
725	725	1 tax year 2012.
726	726	2 (Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21;
727	727	3 102-519, eff. 8-20-21; 102-558, eff. 8-20-21; 102-707, eff.
728	728	4 4-22-22; 102-813, eff. 5-13-22; 102-895, eff. 5-23-22; revised
729	729	5 8-29-22.)
730	730	6 (35 ILCS 200/18-205)
731	731	7 Sec. 18-205. Referendum to increase the extension
732	732	8 limitation. A taxing district is limited to an extension
733	733	9 limitation as defined in Section 18-185 of 5% or the
734	734	10 percentage increase in the Consumer Price Index during the
735	735	11 12-month calendar year preceding the levy year, whichever is
736	736	12 less. A taxing district may increase its extension limitation
737	737	13 for one or more levy years if that taxing district holds a
738	738	14 referendum before the levy date for the first levy year at
739	739	15 which a majority of voters voting on the issue approves
740	740	16 adoption of a higher extension limitation. Referenda shall be
741	741	17 conducted at a regularly scheduled election in accordance with
742	742	18 the Election Code. The question shall be presented in
743	743	19 substantially the following manner for all elections held
744	744	20 after March 21, 2006:
745	745	21 Shall the extension limitation under the Property Tax
746	746	22 Extension Limitation Law for (insert the legal name,
747	747	23 number, if any, and county or counties of the taxing
748	748	24 district and geographic or other common name by which a
749	749	25 school or community college district is known and referred
750	750
751	751
752	752
753	753
754	754
755	755	HB3644 - 20 - LRB103 27670 HLH 54047 b
756	756
757	757
758	758	HB3644- 21 -LRB103 27670 HLH 54047 b HB3644 - 21 - LRB103 27670 HLH 54047 b
759	759	HB3644 - 21 - LRB103 27670 HLH 54047 b
760	760	1 to), Illinois, be increased from the lesser of 5% or the
761	761	2 percentage increase in the Consumer Price Index over the
762	762	3 prior levy year to (insert the percentage of the proposed
763	763	4 increase)% per year for (insert each levy year for which
764	764	5 the increased extension limitation will apply)?
765	765	6 In the case of a taxing district that had reserves of 50%
766	766	7 or more of its operating budget at the end of the immediately
767	767	8 preceding levy year, the question shall be presented in
768	768	9 substantially the following manner:
769	769	10 Shall the extension limitation under the Property Tax
770	770	11 Extension Limitation Law for (insert the legal name,
771	771	12 number, if any, and county or counties of the taxing
772	772	13 district and geographic or other common name by which a
773	773	14 school or community college district is known and referred
774	774	15 to), Illinois, be increased from 0% to (insert the
775	775	16 percentage of the proposed increase)% per year for (insert
776	776	17 each levy year for which the increased extension
777	777	18 limitation will apply)?
778	778	19 The votes must be recorded as "Yes" or "No".
779	779	20 If a majority of voters voting on the issue approves the
780	780	21 adoption of the increase, the increase shall be applicable for
781	781	22 each levy year specified.
782	782	23 The ballot for any question submitted pursuant to this
783	783	24 Section shall have printed thereon, but not as a part of the
784	784	25 question submitted, only the following supplemental
785	785	26 information (which shall be supplied to the election authority
786	786
787	787
788	788
789	789
790	790
791	791	HB3644 - 21 - LRB103 27670 HLH 54047 b
792	792
793	793
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795	795	HB3644 - 22 - LRB103 27670 HLH 54047 b
796	796	1 by the taxing district) in substantially the following form:
797	797	2 (1) For the (insert the first levy year for which the
798	798	3 increased extension limitation will be applicable) levy
799	799	4 year the approximate amount of the additional tax
800	800	5 extendable against property containing a single family
801	801	6 residence and having a fair market value at the time of the
802	802	7 referendum of $100,000 is estimated to be $....
803	803	8 (2) Based upon an average annual percentage increase
804	804	9 (or decrease) in the market value of such property of ...%
805	805	10 (insert percentage equal to the average annual percentage
806	806	11 increase or decrease for the prior 3 levy years, at the
807	807	12 time the submission of the question is initiated by the
808	808	13 taxing district, in the amount of (A) the equalized
809	809	14 assessed value of the taxable property in the taxing
810	810	15 district less (B) the new property included in the
811	811	16 equalized assessed value), the approximate amount of the
812	812	17 additional tax extendable against such property for the
813	813	18 ... levy year is estimated to be $... and for the ... levy
814	814	19 year is estimated to be $....
815	815	20 Paragraph (2) shall be included only if the increased
816	816	21 extension limitation will be applicable for more than one year
817	817	22 and shall list each levy year for which the increased
818	818	23 extension limitation will be applicable. The additional tax
819	819	24 shown for each levy year shall be the approximate dollar
820	820	25 amount of the increase over the amount of the most recently
821	821	26 completed extension at the time the submission of the question
822	822
823	823
824	824
825	825
826	826
827	827	HB3644 - 22 - LRB103 27670 HLH 54047 b
828	828
829	829
830	830	HB3644- 23 -LRB103 27670 HLH 54047 b HB3644 - 23 - LRB103 27670 HLH 54047 b
831	831	HB3644 - 23 - LRB103 27670 HLH 54047 b
832	832	1 is initiated by the taxing district. The approximate amount of
833	833	2 the additional tax extendable shown in paragraphs (1) and (2)
834	834	3 shall be calculated by multiplying $100,000 (the fair market
835	835	4 value of the property without regard to any property tax
836	836	5 exemptions) by (i) the percentage level of assessment
837	837	6 prescribed for that property by statute, or by ordinance of
838	838	7 the county board in counties that classify property for
839	839	8 purposes of taxation in accordance with Section 4 of Article
840	840	9 IX of the Illinois Constitution; (ii) the most recent final
841	841	10 equalization factor certified to the county clerk by the
842	842	11 Department of Revenue at the time the taxing district
843	843	12 initiates the submission of the proposition to the electors;
844	844	13 (iii) the last known aggregate extension base of the taxing
845	845	14 district at the time the submission of the question is
846	846	15 initiated by the taxing district; and (iv) the difference
847	847	16 between the percentage increase proposed in the question and
848	848	17 (A) the lesser of 5% or the percentage increase in the Consumer
849	849	18 Price Index for the prior levy year (or an estimate of the
850	850	19 percentage increase for the prior levy year if the increase is
851	851	20 unavailable at the time the submission of the question is
852	852	21 initiated by the taxing district) or (B) 0%, as applicable;
853	853	22 and dividing the result by the last known equalized assessed
854	854	23 value of the taxing district at the time the submission of the
855	855	24 question is initiated by the taxing district. This amendatory
856	856	25 Act of the 97th General Assembly is intended to clarify the
857	857	26 existing requirements of this Section, and shall not be
858	858
859	859
860	860
861	861
862	862
863	863	HB3644 - 23 - LRB103 27670 HLH 54047 b
864	864
865	865
866	866	HB3644- 24 -LRB103 27670 HLH 54047 b HB3644 - 24 - LRB103 27670 HLH 54047 b
867	867	HB3644 - 24 - LRB103 27670 HLH 54047 b
868	868	1 construed to validate any prior non-compliant referendum
869	869	2 language. Any notice required to be published in connection
870	870	3 with the submission of the question shall also contain this
871	871	4 supplemental information and shall not contain any other
872	872	5 supplemental information. Any error, miscalculation, or
873	873	6 inaccuracy in computing any amount set forth on the ballot or
874	874	7 in the notice that is not deliberate shall not invalidate or
875	875	8 affect the validity of any proposition approved. Notice of the
876	876	9 referendum shall be published and posted as otherwise required
877	877	10 by law, and the submission of the question shall be initiated
878	878	11 as provided by law.
879	879	12 (Source: P.A. 97-1087, eff. 8-24-12.)
880	880	13 (35 ILCS 200/18-242 new)
881	881	14 Sec. 18-242. Home rule. This Division 5 is a limitation,
882	882	15 under subsection (g) of Section 6 of Article VII of the
883	883	16 Illinois Constitution, on the power of home rule units to tax.
884	884	17 Section 90. The State Mandates Act is amended by adding
885	885	18 Section 8.47 as follows:
886	886	19 (30 ILCS 805/8.47 new)
887	887	20 Sec. 8.47. Exempt mandate. Notwithstanding Sections 6 and
888	888	21 8 of this Act, no reimbursement by the State is required for
889	889	22 the implementation of any mandate created by this amendatory
890	890	23 Act of the 103rd General Assembly.
891	891
892	892
893	893
894	894
895	895
896	896	HB3644 - 24 - LRB103 27670 HLH 54047 b
897	897
898	898
899	899	HB3644- 25 -LRB103 27670 HLH 54047 b HB3644 - 25 - LRB103 27670 HLH 54047 b
900	900	HB3644 - 25 - LRB103 27670 HLH 54047 b
901	901
902	902
903	903
904	904
905	905
906	906	HB3644 - 25 - LRB103 27670 HLH 54047 b