Illinois 2023-2024 Regular Session

Illinois House Bill HB4568 Compare Versions

Version 1 (Old)

Version 2 (New)

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1		-	HB4568 EngrossedLRB103 35354 HLH 65418 b HB4568 Engrossed LRB103 35354 HLH 65418 b
2		-	HB4568 Engrossed LRB103 35354 HLH 65418 b
	1	+	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4568 Introduced , by Rep. Matt Hanson SYNOPSIS AS INTRODUCED: 35 ILCS 200/18-190 Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that a levy authorized for contributions to a Firefighters' Pension Fund for a municipality with a population of 500,00 or less is not considered a new rate. Effective immediately. LRB103 35354 HLH 65418 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4568 Introduced , by Rep. Matt Hanson SYNOPSIS AS INTRODUCED: 35 ILCS 200/18-190 35 ILCS 200/18-190 Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that a levy authorized for contributions to a Firefighters' Pension Fund for a municipality with a population of 500,00 or less is not considered a new rate. Effective immediately. LRB103 35354 HLH 65418 b LRB103 35354 HLH 65418 b A BILL FOR
	2	+	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4568 Introduced , by Rep. Matt Hanson SYNOPSIS AS INTRODUCED:
	3	+	35 ILCS 200/18-190 35 ILCS 200/18-190
	4	+	35 ILCS 200/18-190
	5	+	Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that a levy authorized for contributions to a Firefighters' Pension Fund for a municipality with a population of 500,00 or less is not considered a new rate. Effective immediately.
	6	+	LRB103 35354 HLH 65418 b LRB103 35354 HLH 65418 b
	7	+	LRB103 35354 HLH 65418 b
	8	+	A BILL FOR
	9	+	HB4568LRB103 35354 HLH 65418 b HB4568 LRB103 35354 HLH 65418 b
	10	+	HB4568 LRB103 35354 HLH 65418 b
3	11		1 AN ACT concerning revenue.
4	12		2 Be it enacted by the People of the State of Illinois,
5	13		3 represented in the General Assembly:
6	14		4 Section 5. The Property Tax Code is amended by changing
7	15		5 Section 18-190 as follows:
8	16		6 (35 ILCS 200/18-190)
9	17		7 Sec. 18-190. Direct referendum; new rate or increased
10	18		8 limiting rate.
11	19		9 (a) If a new rate is authorized by statute to be imposed
12	20		10 without referendum or is subject to a backdoor referendum, as
13	21		11 defined in Section 28-2 of the Election Code, the governing
14	22		12 body of the affected taxing district before levying the new
15	23		13 rate shall submit the new rate to direct referendum under the
16	24		14 provisions of this Section and of Article 28 of the Election
17	25		15 Code. Notwithstanding any other provision of law, the levies
18	26		16 authorized by Sections 4-118, 21-110, and 21-110.1 of the
19	27		17 Illinois Pension Code shall not be considered new rates;
20	28		18 however, nothing in this amendatory Act of the 98th General
21	29		19 Assembly or this amendatory Act of the 103rd General Assembly
22	30		20 authorizes a taxing district to increase its limiting rate or
23	31		21 its aggregate extension without first obtaining referendum
24	32		22 approval as provided in this Section. Notwithstanding the
25	33		23 provisions, requirements, or limitations of any other law, any
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	37	+	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4568 Introduced , by Rep. Matt Hanson SYNOPSIS AS INTRODUCED:
	38	+	35 ILCS 200/18-190 35 ILCS 200/18-190
	39	+	35 ILCS 200/18-190
	40	+	Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that a levy authorized for contributions to a Firefighters' Pension Fund for a municipality with a population of 500,00 or less is not considered a new rate. Effective immediately.
	41	+	LRB103 35354 HLH 65418 b LRB103 35354 HLH 65418 b
	42	+	LRB103 35354 HLH 65418 b
	43	+	A BILL FOR
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	49	+	35 ILCS 200/18-190
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34	68		1 tax levied for the 2005 levy year and all subsequent levy years
35	69		2 by any taxing district subject to this Law may be extended at a
36	70		3 rate exceeding the rate established for that tax by referendum
37	71		4 or statute, provided that the rate does not exceed the
38	72		5 statutory ceiling above which the tax is not authorized to be
39	73		6 further increased either by referendum or in any other manner.
40	74		7 Notwithstanding the provisions, requirements, or limitations
41	75		8 of any other law, all taxing districts subject to this Law
42	76		9 shall follow the provisions of this Section whenever seeking
43	77		10 referenda approval after March 21, 2006 to (i) levy a new tax
44	78		11 rate authorized by statute or (ii) increase the limiting rate
45	79		12 applicable to the taxing district. All taxing districts
46	80		13 subject to this Law are authorized to seek referendum approval
47	81		14 of each proposition described and set forth in this Section.
48	82		15 The proposition seeking to obtain referendum approval to
49	83		16 levy a new tax rate as authorized in clause (i) shall be in
50	84		17 substantially the following form:
51	85		18 Shall ... (insert legal name, number, if any, and
52	86		19 county or counties of taxing district and geographic or
53	87		20 other common name by which a school or community college
54	88		21 district is known and referred to), Illinois, be
55	89		22 authorized to levy a new tax for ... purposes and have an
56	90		23 additional tax of ...% of the equalized assessed value of
57	91		24 the taxable property therein extended for such purposes?
58	92		25 The votes must be recorded as "Yes" or "No".
59	93		26 The proposition seeking to obtain referendum approval to
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70	104		1 increase the limiting rate as authorized in clause (ii) shall
71	105		2 be in substantially the following form:
72	106		3 Shall the limiting rate under the Property Tax
73	107		4 Extension Limitation Law for ... (insert legal name,
74	108		5 number, if any, and county or counties of taxing district
75	109		6 and geographic or other common name by which a school or
76	110		7 community college district is known and referred to),
77	111		8 Illinois, be increased by an additional amount equal to
78	112		9 ...% above the limiting rate for the purpose of...(insert
79	113		10 purpose) for levy year ... (insert the most recent levy
80	114		11 year for which the limiting rate of the taxing district is
81	115		12 known at the time the submission of the proposition is
82	116		13 initiated by the taxing district) and be equal to ...% of
83	117		14 the equalized assessed value of the taxable property
84	118		15 therein for levy year(s) (insert each levy year for which
85	119		16 the increase will be applicable, which years must be
86	120		17 consecutive and may not exceed 4)?
87	121		18 The votes must be recorded as "Yes" or "No".
88	122		19 The ballot for any proposition submitted pursuant to this
89	123		20 Section shall have printed thereon, but not as a part of the
90	124		21 proposition submitted, only the following supplemental
91	125		22 information (which shall be supplied to the election authority
92	126		23 by the taxing district) in substantially the following form:
93	127		24 (1) The approximate amount of taxes extendable at the
94	128		25 most recently extended limiting rate is $..., and the
95	129		26 approximate amount of taxes extendable if the proposition
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106	140		1 is approved is $....
107	141		2 (2) For the ... (insert the first levy year for which
108	142		3 the new rate or increased limiting rate will be
109	143		4 applicable) levy year the approximate amount of the
110	144		5 additional tax extendable against property containing a
111	145		6 single family residence and having a fair market value at
112	146		7 the time of the referendum of $100,000 is estimated to be
113	147		8 $....
114	148		9 (3) Based upon an average annual percentage increase
115	149		10 (or decrease) in the market value of such property of %...
116	150		11 (insert percentage equal to the average annual percentage
117	151		12 increase or decrease for the prior 3 levy years, at the
118	152		13 time the submission of the proposition is initiated by the
119	153		14 taxing district, in the amount of (A) the equalized
120	154		15 assessed value of the taxable property in the taxing
121	155		16 district less (B) the new property included in the
122	156		17 equalized assessed value), the approximate amount of the
123	157		18 additional tax extendable against such property for the
124	158		19 ... levy year is estimated to be $... and for the ... levy
125	159		20 year is estimated to be $ ....
126	160		21 (4) If the proposition is approved, the aggregate
127	161		22 extension for ... (insert each levy year for which the
128	162		23 increase will apply) will be determined by the limiting
129	163		24 rate set forth in the proposition, rather than the
130	164		25 otherwise applicable limiting rate calculated under the
131	165		26 provisions of the Property Tax Extension Limitation Law
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142	176		1 (commonly known as the Property Tax Cap Law).
143	177		2 The approximate amount of taxes extendable shown in paragraph
144	178		3 (1) shall be computed upon the last known equalized assessed
145	179		4 value of taxable property in the taxing district (at the time
146	180		5 the submission of the proposition is initiated by the taxing
147	181		6 district). Paragraph (3) shall be included only if the
148	182		7 increased limiting rate will be applicable for more than one
149	183		8 levy year and shall list each levy year for which the increased
150	184		9 limiting rate will be applicable. The additional tax shown for
151	185		10 each levy year shall be the approximate dollar amount of the
152	186		11 increase over the amount of the most recently completed
153	187		12 extension at the time the submission of the proposition is
154	188		13 initiated by the taxing district. The approximate amount of
155	189		14 the additional taxes extendable shown in paragraphs (2) and
156	190		15 (3) shall be calculated by multiplying $100,000 (the fair
157	191		16 market value of the property without regard to any property
158	192		17 tax exemptions) by (i) the percentage level of assessment
159	193		18 prescribed for that property by statute, or by ordinance of
160	194		19 the county board in counties that classify property for
161	195		20 purposes of taxation in accordance with Section 4 of Article
162	196		21 IX of the Illinois Constitution; (ii) the most recent final
163	197		22 equalization factor certified to the county clerk by the
164	198		23 Department of Revenue at the time the taxing district
165	199		24 initiates the submission of the proposition to the electors;
166	200		25 and (iii) either the new rate or the amount by which the
167	201		26 limiting rate is to be increased. This amendatory Act of the
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178	212		1 97th General Assembly is intended to clarify the existing
179	213		2 requirements of this Section, and shall not be construed to
180	214		3 validate any prior non-compliant referendum language.
181	215		4 Paragraph (4) shall be included if the proposition concerns a
182	216		5 limiting rate increase but shall not be included if the
183	217		6 proposition concerns a new rate. Any notice required to be
184	218		7 published in connection with the submission of the proposition
185	219		8 shall also contain this supplemental information and shall not
186	220		9 contain any other supplemental information regarding the
187	221		10 proposition. Any error, miscalculation, or inaccuracy in
188	222		11 computing any amount set forth on the ballot and in the notice
189	223		12 that is not deliberate shall not invalidate or affect the
190	224		13 validity of any proposition approved. Notice of the referendum
191	225		14 shall be published and posted as otherwise required by law,
192	226		15 and the submission of the proposition shall be initiated as
193	227		16 provided by law.
194	228		17 If a majority of all ballots cast on the proposition are in
195	229		18 favor of the proposition, the following provisions shall be
196	230		19 applicable to the extension of taxes for the taxing district:
197	231		20 (A) a new tax rate shall be first effective for the
198	232		21 levy year in which the new rate is approved;
199	233		22 (B) if the proposition provides for a new tax rate,
200	234		23 the taxing district is authorized to levy a tax after the
201	235		24 canvass of the results of the referendum by the election
202	236		25 authority for the purposes for which the tax is
203	237		26 authorized;
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214	248		1 (C) a limiting rate increase shall be first effective
215	249		2 for the levy year in which the limiting rate increase is
216	250		3 approved, provided that the taxing district may elect to
217	251		4 have a limiting rate increase be effective for the levy
218	252		5 year prior to the levy year in which the limiting rate
219	253		6 increase is approved unless the extension of taxes for the
220	254		7 prior levy year occurs 30 days or less after the canvass of
221	255		8 the results of the referendum by the election authority in
222	256		9 any county in which the taxing district is located;
223	257		10 (D) in order for the limiting rate increase to be
224	258		11 first effective for the levy year prior to the levy year of
225	259		12 the referendum, the taxing district must certify its
226	260		13 election to have the limiting rate increase be effective
227	261		14 for the prior levy year to the clerk of each county in
228	262		15 which the taxing district is located not more than 2 days
229	263		16 after the date the results of the referendum are canvassed
230	264		17 by the election authority; and
231	265		18 (E) if the proposition provides for a limiting rate
232	266		19 increase, the increase may be effective regardless of
233	267		20 whether the proposition is approved before or after the
234	268		21 taxing district adopts or files its levy for any levy
235	269		22 year.
236	270		23 Rates required to extend taxes on levies subject to a
237	271		24 backdoor referendum in each year there is a levy are not new
238	272		25 rates or rate increases under this Section if a levy has been
239	273		26 made for the fund in one or more of the preceding 3 levy years.
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250	284		1 Changes made by this amendatory Act of 1997 to this Section in
251	285		2 reference to rates required to extend taxes on levies subject
252	286		3 to a backdoor referendum in each year there is a levy are
253	287		4 declarative of existing law and not a new enactment.
254	288		5 (b) Whenever other applicable law authorizes a taxing
255	289		6 district subject to the limitation with respect to its
256	290		7 aggregate extension provided for in this Law to issue bonds or
257	291		8 other obligations either without referendum or subject to
258	292		9 backdoor referendum, the taxing district may elect for each
259	293		10 separate bond issuance to submit the question of the issuance
260	294		11 of the bonds or obligations directly to the voters of the
261	295		12 taxing district, and if the referendum passes the taxing
262	296		13 district is not required to comply with any backdoor
263	297		14 referendum procedures or requirements set forth in the other
264	298		15 applicable law. The direct referendum shall be initiated by
265	299		16 ordinance or resolution of the governing body of the taxing
266	300		17 district, and the question shall be certified to the proper
267	301		18 election authorities in accordance with the provisions of the
268	302		19 Election Code.
269	303		20 (Source: P.A. 97-1087, eff. 8-24-12; 98-1088, eff. 8-26-14.)
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