Illinois 2023-2024 Regular Session

Illinois Senate Bill SB2203 Compare Versions

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

Old	New	Differences
1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2203 Introduced 2/10/2023, by Sen. Craig Wilcox SYNOPSIS AS INTRODUCED: 30 ILCS 805/6 from Ch. 85, par. 2206 30 ILCS 805/8 from Ch. 85, par. 2208 30 ILCS 805/9.2 new35 ILCS 5/901 35 ILCS 200/18-185 35 ILCS 200/18-205 35 ILCS 200/18-207 new 35 ILCS 200/18-212 Amends the State Mandates Act. Provides that any State mandate regarding any subject matter enacted on or after the effective date of the amendatory Act that necessitates additional expenditures from local government revenues shall be void and unenforceable unless the General Assembly makes necessary appropriations and reimbursements to implement that mandate. Provides that the failure of the General Assembly to make necessary appropriations and reimbursements shall relieve the local government of the obligation to implement any State mandate. Makes conforming changes. Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that a taxing district shall reduce its aggregate extension base for the purpose of lowering its limiting rate for future years upon referendum approval initiated by the submission of a petition by the voters of the district. Provides that the extension limitation shall be: (a) the lesser of 5% or the average percentage increase in the Consumer Price Index for the immediately preceding 10 years; or (b) the rate of increase approved by the voters. Amends the Illinois Income Tax Act. Increases distributions into the Local Government Distributive Fund on and after August 1, 2022. Effective immediately. LRB103 25126 HLH 51463 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2203 Introduced 2/10/2023, by Sen. Craig Wilcox SYNOPSIS AS INTRODUCED: 30 ILCS 805/6 from Ch. 85, par. 2206 30 ILCS 805/8 from Ch. 85, par. 2208 30 ILCS 805/9.2 new35 ILCS 5/901 35 ILCS 200/18-185 35 ILCS 200/18-205 35 ILCS 200/18-207 new 35 ILCS 200/18-212 30 ILCS 805/6 from Ch. 85, par. 2206 30 ILCS 805/8 from Ch. 85, par. 2208 30 ILCS 805/9.2 new 35 ILCS 5/901 35 ILCS 200/18-185 35 ILCS 200/18-205 35 ILCS 200/18-207 new 35 ILCS 200/18-212 Amends the State Mandates Act. Provides that any State mandate regarding any subject matter enacted on or after the effective date of the amendatory Act that necessitates additional expenditures from local government revenues shall be void and unenforceable unless the General Assembly makes necessary appropriations and reimbursements to implement that mandate. Provides that the failure of the General Assembly to make necessary appropriations and reimbursements shall relieve the local government of the obligation to implement any State mandate. Makes conforming changes. Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that a taxing district shall reduce its aggregate extension base for the purpose of lowering its limiting rate for future years upon referendum approval initiated by the submission of a petition by the voters of the district. Provides that the extension limitation shall be: (a) the lesser of 5% or the average percentage increase in the Consumer Price Index for the immediately preceding 10 years; or (b) the rate of increase approved by the voters. Amends the Illinois Income Tax Act. Increases distributions into the Local Government Distributive Fund on and after August 1, 2022. Effective immediately. LRB103 25126 HLH 51463 b LRB103 25126 HLH 51463 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2203 Introduced 2/10/2023, by Sen. Craig Wilcox SYNOPSIS AS INTRODUCED:
3	3	30 ILCS 805/6 from Ch. 85, par. 2206 30 ILCS 805/8 from Ch. 85, par. 2208 30 ILCS 805/9.2 new35 ILCS 5/901 35 ILCS 200/18-185 35 ILCS 200/18-205 35 ILCS 200/18-207 new 35 ILCS 200/18-212 30 ILCS 805/6 from Ch. 85, par. 2206 30 ILCS 805/8 from Ch. 85, par. 2208 30 ILCS 805/9.2 new 35 ILCS 5/901 35 ILCS 200/18-185 35 ILCS 200/18-205 35 ILCS 200/18-207 new 35 ILCS 200/18-212
4	4	30 ILCS 805/6 from Ch. 85, par. 2206
5	5	30 ILCS 805/8 from Ch. 85, par. 2208
6	6	30 ILCS 805/9.2 new
7	7	35 ILCS 5/901
8	8	35 ILCS 200/18-185
9	9	35 ILCS 200/18-205
10	10	35 ILCS 200/18-207 new
11	11	35 ILCS 200/18-212
12	12	Amends the State Mandates Act. Provides that any State mandate regarding any subject matter enacted on or after the effective date of the amendatory Act that necessitates additional expenditures from local government revenues shall be void and unenforceable unless the General Assembly makes necessary appropriations and reimbursements to implement that mandate. Provides that the failure of the General Assembly to make necessary appropriations and reimbursements shall relieve the local government of the obligation to implement any State mandate. Makes conforming changes. Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that a taxing district shall reduce its aggregate extension base for the purpose of lowering its limiting rate for future years upon referendum approval initiated by the submission of a petition by the voters of the district. Provides that the extension limitation shall be: (a) the lesser of 5% or the average percentage increase in the Consumer Price Index for the immediately preceding 10 years; or (b) the rate of increase approved by the voters. Amends the Illinois Income Tax Act. Increases distributions into the Local Government Distributive Fund on and after August 1, 2022. Effective immediately.
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18	18	1 AN ACT concerning revenue.
19	19	2 Be it enacted by the People of the State of Illinois,
20	20	3 represented in the General Assembly:
21	21	4 Section 5. The State Mandates Act is amended by changing
22	22	5 Sections 6 and 8 and by adding Section 9.2 as follows:
23	23	6 (30 ILCS 805/6) (from Ch. 85, par. 2206)
24	24	7 Sec. 6. State Reimbursement to Local Government For
25	25	8 Increased Costs Arising From Certain Mandates. (a) Any
26	26	9 increased costs accruing to local governments as a direct
27	27	10 result of mandates dealing with the organization and structure
28	28	11 of local government or due process mandates, as defined in
29	29	12 subsections (c) and (d), respectively, of Section 3 above, are
30	30	13 not reimbursable by the State.
31	31	14 (b) At least 50%, but not more than 100% of the increase in
32	32	15 costs of a local government directly attributable to a service
33	33	16 mandate as defined in subsection (f) of Section 3 enacted by
34	34	17 the General Assembly or established administratively after the
35	35	18 effective date of this Act shall be reimbursed by the State
36	36	19 unless there is in existence at the time of such enactment a
37	37	20 program of State aid for the service affected by the mandate
38	38	21 whereunder the non-local share for any participating local
39	39	22 government is 50% or greater and where the increased costs
40	40	23 arising under the mandate constitute allowable expenditures
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44	44	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2203 Introduced 2/10/2023, by Sen. Craig Wilcox SYNOPSIS AS INTRODUCED:
45	45	30 ILCS 805/6 from Ch. 85, par. 2206 30 ILCS 805/8 from Ch. 85, par. 2208 30 ILCS 805/9.2 new35 ILCS 5/901 35 ILCS 200/18-185 35 ILCS 200/18-205 35 ILCS 200/18-207 new 35 ILCS 200/18-212 30 ILCS 805/6 from Ch. 85, par. 2206 30 ILCS 805/8 from Ch. 85, par. 2208 30 ILCS 805/9.2 new 35 ILCS 5/901 35 ILCS 200/18-185 35 ILCS 200/18-205 35 ILCS 200/18-207 new 35 ILCS 200/18-212
46	46	30 ILCS 805/6 from Ch. 85, par. 2206
47	47	30 ILCS 805/8 from Ch. 85, par. 2208
48	48	30 ILCS 805/9.2 new
49	49	35 ILCS 5/901
50	50	35 ILCS 200/18-185
51	51	35 ILCS 200/18-205
52	52	35 ILCS 200/18-207 new
53	53	35 ILCS 200/18-212
54	54	Amends the State Mandates Act. Provides that any State mandate regarding any subject matter enacted on or after the effective date of the amendatory Act that necessitates additional expenditures from local government revenues shall be void and unenforceable unless the General Assembly makes necessary appropriations and reimbursements to implement that mandate. Provides that the failure of the General Assembly to make necessary appropriations and reimbursements shall relieve the local government of the obligation to implement any State mandate. Makes conforming changes. Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that a taxing district shall reduce its aggregate extension base for the purpose of lowering its limiting rate for future years upon referendum approval initiated by the submission of a petition by the voters of the district. Provides that the extension limitation shall be: (a) the lesser of 5% or the average percentage increase in the Consumer Price Index for the immediately preceding 10 years; or (b) the rate of increase approved by the voters. Amends the Illinois Income Tax Act. Increases distributions into the Local Government Distributive Fund on and after August 1, 2022. Effective immediately.
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57	57	A BILL FOR
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63	63	30 ILCS 805/6 from Ch. 85, par. 2206
64	64	30 ILCS 805/8 from Ch. 85, par. 2208
65	65	30 ILCS 805/9.2 new
66	66	35 ILCS 5/901
67	67	35 ILCS 200/18-185
68	68	35 ILCS 200/18-205
69	69	35 ILCS 200/18-207 new
70	70	35 ILCS 200/18-212
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89	89	1 under the aid program. Where all or part of the increased costs
90	90	2 are met through federal or other external aid, only the net
91	91	3 increase to the local government shall be included in the base
92	92	4 against which the amount of State reimbursement is to be
93	93	5 computed.
94	94	6 (c) 100% of the loss in revenue of a local government
95	95	7 directly attributable to a mandated classification or
96	96	8 exemption of property for purposes of ad valorem real property
97	97	9 taxation enacted after the effective date of this Act shall be
98	98	10 reimbursed by the State. The loss of revenue does not include
99	99	11 potential revenue from property of a type which was not being
100	100	12 assessed and taxed on January 1, 1980.
101	101	13 (d) Except for a State mandate that affects personnel
102	102	14 qualifications for local employees, the salaries and wages of
103	103	15 which are financed under a State program, and except as
104	104	16 provided in subsection (e) below, any personnel mandate as
105	105	17 defined in subsection (h) of Section 3 above enacted by the
106	106	18 General Assembly or established administratively after the
107	107	19 effective date of this Act shall be reimbursed by the State to
108	108	20 the extent of increased costs incurred by local governments
109	109	21 directly attributable to such mandate.
110	110	22 (e) All of the increased costs of a local government
111	111	23 directly attributable to a mandated increase in public
112	112	24 employee retirement benefits which is enacted after the
113	113	25 effective date of this Act and which has the effect of
114	114	26 elevating retirement benefits of local government employees
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125	125	1 shall be reimbursed by the State; except that any increased
126	126	2 costs of a local government attributable to Public Act 83-152,
127	127	3 83-374, 83-375, 83-528, 83-558, 83-661, 83-664, 83-737,
128	128	4 83-772, 83-773, 83-780, 83-792, 83-793, 83-802, 83-810,
129	129	5 83-812, 83-823, 83-827 or 83-869 are not reimbursable by the
130	130	6 State.
131	131	7 (f) After the effective date of this Act, any bill filed
132	132	8 and any amended bill that creates or enlarges a State mandate
133	133	9 of the type specified in subsections (f), (g) and (h) of
134	134	10 Section 3, shall have provided and identified for it an
135	135	11 appropriation of an amount necessary to provide the
136	136	12 reimbursement specified above unless a statement, stating the
137	137	13 specific reasons for such exclusion is set out in the bill or
138	138	14 amendment as provided in subsection (a) of Section 8.
139	139	15 (g) If a local government or combination of local
140	140	16 governments has been providing a service at its option which
141	141	17 is subsequently mandated by the State, the State shall pay
142	142	18 them for the subsequent costs of such program and the local
143	143	19 government or governments shall proportionately reduce its or
144	144	20 their property tax extensions by the amount that the State
145	145	21 payment replaces property tax revenues which were being
146	146	22 expended on such service. However, for purposes of calculating
147	147	23 a school district's State aid, no district's operating tax
148	148	24 rate shall be decreased as a result of reimbursement under
149	149	25 this Act.
150	150	26 (h) Any increased costs accruing to a local government as
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161	161	1 a direct result of the requirements of the Steel Products
162	162	2 Procurement Act are not reimbursable by the State.
163	163	3 (i) The provisions of subsections (a) through (h) shall
164	164	4 apply to State mandates enacted prior to the effective date of
165	165	5 this amendatory Act of the 103rd General Assembly. On and
166	166	6 after the effective date of this amendatory Act of the 103rd
167	167	7 General Assembly, any State mandate enacted regarding any
168	168	8 subject matter that necessitates additional expenditures from
169	169	9 local government revenues shall be appropriated for and
170	170	10 reimbursed as provided under Section 9.2.
171	171	11 (Source: P.A. 83-1362.)
172	172	12 (30 ILCS 805/8) (from Ch. 85, par. 2208)
173	173	13 Sec. 8. Exclusions, reimbursement application, review,
174	174	14 appeals, and adjudication.
175	175	15 (a) Exclusions: Any of the following circumstances
176	176	16 inherent to, or associated with, a mandate shall exclude the
177	177	17 State from reimbursement liability under this Act. If the
178	178	18 mandate (1) accommodates a request from local governments or
179	179	19 organizations thereof; (2) imposes additional duties of a
180	180	20 nature which can be carried out by existing staff and
181	181	21 procedures at no appreciable net cost increase; (3) creates
182	182	22 additional costs but also provides offsetting savings
183	183	23 resulting in no aggregate increase in net costs; (4) imposes a
184	184	24 cost that is wholly or largely recovered from Federal, State
185	185	25 or other external financial aid; (5) imposes additional annual
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196	196	1 net costs of less than $1,000 for each of the several local
197	197	2 governments affected or less than $50,000, in the aggregate,
198	198	3 for all local governments affected.
199	199	4 The failure of the General Assembly to make necessary
200	200	5 appropriations shall relieve the local government of the
201	201	6 obligation to implement any service mandates, tax exemption
202	202	7 mandates, and personnel mandates, as specified in Section 6,
203	203	8 subsections (b), (c), (d) and (e), unless the exclusion
204	204	9 provided for in this Section are explicitly stated in the Act
205	205	10 establishing the mandate. In the event that funding is not
206	206	11 provided for a State-mandated program by the General Assembly,
207	207	12 the local government may implement or continue the program
208	208	13 upon approval of its governing body. If the local government
209	209	14 approves the program and funding is subsequently provided, the
210	210	15 State shall reimburse the local governments only for costs
211	211	16 incurred subsequent to the funding.
212	212	17 (a-5) The provisions of subsection (a) excluding the State
213	213	18 from reimbursement liability under this Act shall not apply to
214	214	19 any State mandate enacted on or after the effective date of
215	215	20 this amendatory Act of the 103rd General Assembly, and all
216	216	21 subsequent State mandates enacted shall be appropriated for
217	217	22 and reimbursed as provided under Section 9.2.
218	218	23 (b) Reimbursement Estimation and Appropriation Procedure.
219	219	24 (1) When a bill is introduced in the General Assembly,
220	220	25 the Legislative Reference Bureau, hereafter referred to as
221	221	26 the Bureau, shall determine whether such bill may require
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232	232	1 reimbursement to local governments pursuant to this Act.
233	233	2 The Bureau shall make such determination known in the
234	234	3 Legislative Synopsis and Digest.
235	235	4 In making the determination required by this
236	236	5 subsection (b) the Bureau shall disregard any provision in
237	237	6 a bill which would make inoperative the reimbursement
238	238	7 requirements of Section 6 above, including an express
239	239	8 exclusion of the applicability of this Act, and shall make
240	240	9 the determination irrespective of any such provision.
241	241	10 (2) Any bill or amended bill which creates or expands
242	242	11 a State mandate shall be subject to the provisions of "An
243	243	12 Act requiring fiscal notes in relation to certain bills",
244	244	13 approved June 4, 1965, as amended. The fiscal notes for
245	245	14 such bills or amended bills shall include estimates of the
246	246	15 costs to local government and the costs of any
247	247	16 reimbursement required under this Act. In the case of
248	248	17 bills having a potential fiscal impact on units of local
249	249	18 government, the fiscal note shall be prepared by the
250	250	19 Department. In the case of bills having a potential fiscal
251	251	20 impact on school districts, the fiscal note shall be
252	252	21 prepared by the State Superintendent of Education. In the
253	253	22 case of bills having a potential fiscal impact on
254	254	23 community college districts, the fiscal note shall be
255	255	24 prepared by the Illinois Community College Board. Such
256	256	25 fiscal note shall accompany the bill that requires State
257	257	26 reimbursement and shall be prepared prior to any final
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268	268	1 action on such a bill by the assigned committee. However,
269	269	2 if a fiscal note is not filed by the appropriate agency
270	270	3 within 30 days of introduction of a bill, the bill can be
271	271	4 heard in committee and advanced to the order of second
272	272	5 reading. The bill shall then remain on second reading
273	273	6 until a fiscal note is filed. A bill discharged from
274	274	7 committee shall also remain on second reading until a
275	275	8 fiscal note is provided by the appropriate agency.
276	276	9 (3) The estimate required by paragraph (2) above,
277	277	10 shall include the amount estimated to be required during
278	278	11 the first fiscal year of a bill's operation in order to
279	279	12 reimburse local governments pursuant to Section 6, for
280	280	13 costs mandated by such bill. In the event that the
281	281	14 effective date of such a bill is not the first day of the
282	282	15 fiscal year the estimate shall also include the amount
283	283	16 estimated to be required for reimbursement for the next
284	284	17 following full fiscal year.
285	285	18 (4) For the initial fiscal year, reimbursement funds
286	286	19 shall be provided as follows: (i) any statute mandating
287	287	20 such costs shall have a companion appropriation bill, and
288	288	21 (ii) any executive order mandating such costs shall be
289	289	22 accompanied by a bill to appropriate the funds therefor,
290	290	23 or, alternatively an appropriation for such funds shall be
291	291	24 included in the executive budget for the next following
292	292	25 fiscal year.
293	293	26 In subsequent fiscal years appropriations for such
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304	304	1 costs shall be included in the Governor's budget or
305	305	2 supplemental appropriation bills.
306	306	3 (c) Reimbursement Application and Disbursement Procedure.
307	307	4 (1) For the initial fiscal year during which
308	308	5 reimbursement is authorized, each local government, or
309	309	6 more than one local government wishing to join in filing a
310	310	7 single claim, believing itself to be entitled to
311	311	8 reimbursement under this Act shall submit to the
312	312	9 Department, State Superintendent of Education or Illinois
313	313	10 Community College Board within 60 days of the effective
314	314	11 date of the mandate a claim for reimbursement accompanied
315	315	12 by its estimate of the increased costs required by the
316	316	13 mandate for the balance of the fiscal year. The
317	317	14 Department, State Superintendent of Education or Illinois
318	318	15 Community College Board shall review such claim and
319	319	16 estimate, shall apportion the claim into 3 equal
320	320	17 installments and shall direct the Comptroller to pay the
321	321	18 installments at equal intervals throughout the remainder
322	322	19 of the fiscal year from the funds appropriated for such
323	323	20 purposes, provided that the Department, State
324	324	21 Superintendent of Education or Illinois Community College
325	325	22 Board may (i) audit the records of any local government to
326	326	23 verify the actual amount of the mandated cost, and (ii)
327	327	24 reduce any claim determined to be excessive or
328	328	25 unreasonable.
329	329	26 (2) For the subsequent fiscal years, local governments
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340	340	1 shall submit claims as specified above on or before
341	341	2 October 1 of each year. The Department, State
342	342	3 Superintendent of Education or Illinois Community College
343	343	4 Board shall apportion the claims into 3 equal installments
344	344	5 and shall direct the Comptroller to pay the first
345	345	6 installment upon approval of the claims, with subsequent
346	346	7 installments to follow on January 1 and March 1, such
347	347	8 claims to be paid from funds appropriated therefor,
348	348	9 provided that the Department, State Superintendent of
349	349	10 Education or Illinois Community College Board (i) may
350	350	11 audit the records of any local governments to verify the
351	351	12 actual amount of the mandated cost, (ii) may reduce any
352	352	13 claim, determined to be excessive or unreasonable, and
353	353	14 (iii) shall adjust the payment to correct for any
354	354	15 underpayments or overpayments which occurred in the
355	355	16 previous fiscal year.
356	356	17 (3) Any funds received by a local government pursuant
357	357	18 to this Act may be used for any public purpose.
358	358	19 If the funds appropriated for reimbursement of the
359	359	20 costs of local government resulting from the creation or
360	360	21 expansion of a State mandate are less than the total of the
361	361	22 approved claims, the amount appropriated shall be prorated
362	362	23 among the local governments having approved claims.
363	363	24 (d) Appeals and Adjudication.
364	364	25 (1) Local governments may appeal determinations made
365	365	26 by State agencies acting pursuant to subsection (c) above.
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376	376	1 The appeal must be submitted to the State Mandates Board
377	377	2 of Review created by Section 9.1 of this Act within 60 days
378	378	3 following the date of receipt of the determination being
379	379	4 appealed. The appeal must include evidence as to the
380	380	5 extent to which the mandate has been carried out in an
381	381	6 effective manner and executed without recourse to
382	382	7 standards of staffing or expenditure higher than specified
383	383	8 in the mandatory statute, if such standards are specified
384	384	9 in the statute. The State Mandates Board of Review, after
385	385	10 reviewing the evidence submitted to it, may increase or
386	386	11 reduce the amount of a reimbursement claim. The decision
387	387	12 of the State Mandates Board of Review shall be final
388	388	13 subject to judicial review. However, if sufficient funds
389	389	14 have not been appropriated, the Department shall notify
390	390	15 the General Assembly of such cost, and appropriations for
391	391	16 such costs shall be included in a supplemental
392	392	17 appropriation bill.
393	393	18 (2) A local government may also appeal directly to the
394	394	19 State Mandates Board of Review in those situations in
395	395	20 which the Department of Commerce and Economic Opportunity
396	396	21 does not act upon the local government's application for
397	397	22 reimbursement or request for mandate determination
398	398	23 submitted under this Act. The appeal must include evidence
399	399	24 that the application for reimbursement or request for
400	400	25 mandate determination was properly filed and should have
401	401	26 been reviewed by the Department.
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412	412	1 An appeal may be made to the Board if the Department
413	413	2 does not respond to a local government's application for
414	414	3 reimbursement or request for mandate determination within
415	415	4 120 days after filing the application or request. In no
416	416	5 case, however, may an appeal be brought more than one year
417	417	6 after the application or request is filed with the
418	418	7 Department.
419	419	8 (Source: P.A. 94-793, eff. 5-19-06.)
420	420	9 (30 ILCS 805/9.2 new)
421	421	10 Sec. 9.2. Unfunded State mandates prohibited.
422	422	11 Notwithstanding any provision of law to the contrary, any
423	423	12 State mandate regarding any subject matter enacted on or after
424	424	13 the effective date of this amendatory Act of the 103rd General
425	425	14 Assembly that necessitates additional expenditures from local
426	426	15 government revenues shall be void and unenforceable unless the
427	427	16 General Assembly makes necessary appropriations and
428	428	17 reimbursements to implement that mandate. The failure of the
429	429	18 General Assembly to make necessary appropriations and
430	430	19 reimbursements shall relieve the local government of the
431	431	20 obligation to implement any State mandate.
432	432	21 Section 10. The Illinois Income Tax Act is amended by
433	433	22 changing Section 901 as follows:
434	434	23 (35 ILCS 5/901)
435	435
436	436
437	437
438	438
439	439
440	440	SB2203 - 11 - LRB103 25126 HLH 51463 b
441	441
442	442
443	443	SB2203- 12 -LRB103 25126 HLH 51463 b SB2203 - 12 - LRB103 25126 HLH 51463 b
444	444	SB2203 - 12 - LRB103 25126 HLH 51463 b
445	445	1 Sec. 901. Collection authority.
446	446	2 (a) In general. The Department shall collect the taxes
447	447	3 imposed by this Act. The Department shall collect certified
448	448	4 past due child support amounts under Section 2505-650 of the
449	449	5 Department of Revenue Law of the Civil Administrative Code of
450	450	6 Illinois. Except as provided in subsections (b), (c), (e),
451	451	7 (f), (g), and (h) of this Section, money collected pursuant to
452	452	8 subsections (a) and (b) of Section 201 of this Act shall be
453	453	9 paid into the General Revenue Fund in the State treasury;
454	454	10 money collected pursuant to subsections (c) and (d) of Section
455	455	11 201 of this Act shall be paid into the Personal Property Tax
456	456	12 Replacement Fund, a special fund in the State Treasury; and
457	457	13 money collected under Section 2505-650 of the Department of
458	458	14 Revenue Law of the Civil Administrative Code of Illinois shall
459	459	15 be paid into the Child Support Enforcement Trust Fund, a
460	460	16 special fund outside the State Treasury, or to the State
461	461	17 Disbursement Unit established under Section 10-26 of the
462	462	18 Illinois Public Aid Code, as directed by the Department of
463	463	19 Healthcare and Family Services.
464	464	20 (b) Local Government Distributive Fund. Beginning August
465	465	21 1, 2017 and continuing through July 31, 2022, the Treasurer
466	466	22 shall transfer each month from the General Revenue Fund to the
467	467	23 Local Government Distributive Fund an amount equal to the sum
468	468	24 of: (i) 6.06% (10% of the ratio of the 3% individual income tax
469	469	25 rate prior to 2011 to the 4.95% individual income tax rate
470	470	26 after July 1, 2017) of the net revenue realized from the tax
471	471
472	472
473	473
474	474
475	475
476	476	SB2203 - 12 - LRB103 25126 HLH 51463 b
477	477
478	478
479	479	SB2203- 13 -LRB103 25126 HLH 51463 b SB2203 - 13 - LRB103 25126 HLH 51463 b
480	480	SB2203 - 13 - LRB103 25126 HLH 51463 b
481	481	1 imposed by subsections (a) and (b) of Section 201 of this Act
482	482	2 upon individuals, trusts, and estates during the preceding
483	483	3 month; (ii) 6.85% (10% of the ratio of the 4.8% corporate
484	484	4 income tax rate prior to 2011 to the 7% corporate income tax
485	485	5 rate after July 1, 2017) of the net revenue realized from the
486	486	6 tax imposed by subsections (a) and (b) of Section 201 of this
487	487	7 Act upon corporations during the preceding month; and (iii)
488	488	8 beginning February 1, 2022, 6.06% of the net revenue realized
489	489	9 from the tax imposed by subsection (p) of Section 201 of this
490	490	10 Act upon electing pass-through entities. From Beginning August
491	491	11 1, 2022 through July 31, 2023, the Treasurer shall transfer
492	492	12 each month from the General Revenue Fund to the Local
493	493	13 Government Distributive Fund an amount equal to the sum of:
494	494	14 (i) 6.16% of the net revenue realized from the tax imposed by
495	495	15 subsections (a) and (b) of Section 201 of this Act upon
496	496	16 individuals, trusts, and estates during the preceding month;
497	497	17 (ii) 6.85% of the net revenue realized from the tax imposed by
498	498	18 subsections (a) and (b) of Section 201 of this Act upon
499	499	19 corporations during the preceding month; and (iii) 6.16% of
500	500	20 the net revenue realized from the tax imposed by subsection
501	501	21 (p) of Section 201 of this Act upon electing pass-through
502	502	22 entities. From August 1, 2023 through July 31, 2024, the
503	503	23 Treasurer shall transfer each month from the General Revenue
504	504	24 Fund to the Local Government Distributive Fund an amount equal
505	505	25 to the sum of: (i) 7% of the net revenue realized from the tax
506	506	26 imposed by subsections (a) and (b) of Section 201 of this Act
507	507
508	508
509	509
510	510
511	511
512	512	SB2203 - 13 - LRB103 25126 HLH 51463 b
513	513
514	514
515	515	SB2203- 14 -LRB103 25126 HLH 51463 b SB2203 - 14 - LRB103 25126 HLH 51463 b
516	516	SB2203 - 14 - LRB103 25126 HLH 51463 b
517	517	1 upon individuals, trusts, and estates during the preceding
518	518	2 month; (ii) 8.11% of the net revenue realized from the tax
519	519	3 imposed by subsections (a) and (b) of Section 201 of this Act
520	520	4 upon corporations during the preceding month; and (iii) 7% of
521	521	5 the net revenue realized from the tax imposed by subsection
522	522	6 (p) of Section 201 of this Act upon electing pass-through
523	523	7 entities. Beginning on August 1, 2024, the Treasurer shall
524	524	8 transfer each month from the General Revenue Fund to the Local
525	525	9 Government Distributive Fund an amount equal to the sum of:
526	526	10 (i) 8% of the net revenue realized from the tax imposed by
527	527	11 subsections (a) and (b) of Section 201 of this Act upon
528	528	12 individuals, trusts, and estates during the preceding month;
529	529	13 (ii) 9.11% of the net revenue realized from the tax imposed by
530	530	14 subsections (a) and (b) of Section 201 of this Act upon
531	531	15 corporations during the preceding month; and (iii) 8% of the
532	532	16 net revenue realized from the tax imposed by subsection (p) of
533	533	17 Section 201 of this Act upon electing pass-through entities.
534	534	18 Net revenue realized for a month shall be defined as the
535	535	19 revenue from the tax imposed by subsections (a) and (b) of
536	536	20 Section 201 of this Act which is deposited in the General
537	537	21 Revenue Fund, the Education Assistance Fund, the Income Tax
538	538	22 Surcharge Local Government Distributive Fund, the Fund for the
539	539	23 Advancement of Education, and the Commitment to Human Services
540	540	24 Fund during the month minus the amount paid out of the General
541	541	25 Revenue Fund in State warrants during that same month as
542	542	26 refunds to taxpayers for overpayment of liability under the
543	543
544	544
545	545
546	546
547	547
548	548	SB2203 - 14 - LRB103 25126 HLH 51463 b
549	549
550	550
551	551	SB2203- 15 -LRB103 25126 HLH 51463 b SB2203 - 15 - LRB103 25126 HLH 51463 b
552	552	SB2203 - 15 - LRB103 25126 HLH 51463 b
553	553	1 tax imposed by subsections (a) and (b) of Section 201 of this
554	554	2 Act.
555	555	3 Notwithstanding any provision of law to the contrary,
556	556	4 beginning on July 6, 2017 (the effective date of Public Act
557	557	5 100-23), those amounts required under this subsection (b) to
558	558	6 be transferred by the Treasurer into the Local Government
559	559	7 Distributive Fund from the General Revenue Fund shall be
560	560	8 directly deposited into the Local Government Distributive Fund
561	561	9 as the revenue is realized from the tax imposed by subsections
562	562	10 (a) and (b) of Section 201 of this Act.
563	563	11 (c) Deposits Into Income Tax Refund Fund.
564	564	12 (1) Beginning on January 1, 1989 and thereafter, the
565	565	13 Department shall deposit a percentage of the amounts
566	566	14 collected pursuant to subsections (a) and (b)(1), (2), and
567	567	15 (3) of Section 201 of this Act into a fund in the State
568	568	16 treasury known as the Income Tax Refund Fund. Beginning
569	569	17 with State fiscal year 1990 and for each fiscal year
570	570	18 thereafter, the percentage deposited into the Income Tax
571	571	19 Refund Fund during a fiscal year shall be the Annual
572	572	20 Percentage. For fiscal year 2011, the Annual Percentage
573	573	21 shall be 8.75%. For fiscal year 2012, the Annual
574	574	22 Percentage shall be 8.75%. For fiscal year 2013, the
575	575	23 Annual Percentage shall be 9.75%. For fiscal year 2014,
576	576	24 the Annual Percentage shall be 9.5%. For fiscal year 2015,
577	577	25 the Annual Percentage shall be 10%. For fiscal year 2018,
578	578	26 the Annual Percentage shall be 9.8%. For fiscal year 2019,
579	579
580	580
581	581
582	582
583	583
584	584	SB2203 - 15 - LRB103 25126 HLH 51463 b
585	585
586	586
587	587	SB2203- 16 -LRB103 25126 HLH 51463 b SB2203 - 16 - LRB103 25126 HLH 51463 b
588	588	SB2203 - 16 - LRB103 25126 HLH 51463 b
589	589	1 the Annual Percentage shall be 9.7%. For fiscal year 2020,
590	590	2 the Annual Percentage shall be 9.5%. For fiscal year 2021,
591	591	3 the Annual Percentage shall be 9%. For fiscal year 2022,
592	592	4 the Annual Percentage shall be 9.25%. For fiscal year
593	593	5 2023, the Annual Percentage shall be 9.25%. For all other
594	594	6 fiscal years, the Annual Percentage shall be calculated as
595	595	7 a fraction, the numerator of which shall be the amount of
596	596	8 refunds approved for payment by the Department during the
597	597	9 preceding fiscal year as a result of overpayment of tax
598	598	10 liability under subsections (a) and (b)(1), (2), and (3)
599	599	11 of Section 201 of this Act plus the amount of such refunds
600	600	12 remaining approved but unpaid at the end of the preceding
601	601	13 fiscal year, minus the amounts transferred into the Income
602	602	14 Tax Refund Fund from the Tobacco Settlement Recovery Fund,
603	603	15 and the denominator of which shall be the amounts which
604	604	16 will be collected pursuant to subsections (a) and (b)(1),
605	605	17 (2), and (3) of Section 201 of this Act during the
606	606	18 preceding fiscal year; except that in State fiscal year
607	607	19 2002, the Annual Percentage shall in no event exceed 7.6%.
608	608	20 The Director of Revenue shall certify the Annual
609	609	21 Percentage to the Comptroller on the last business day of
610	610	22 the fiscal year immediately preceding the fiscal year for
611	611	23 which it is to be effective.
612	612	24 (2) Beginning on January 1, 1989 and thereafter, the
613	613	25 Department shall deposit a percentage of the amounts
614	614	26 collected pursuant to subsections (a) and (b)(6), (7), and
615	615
616	616
617	617
618	618
619	619
620	620	SB2203 - 16 - LRB103 25126 HLH 51463 b
621	621
622	622
623	623	SB2203- 17 -LRB103 25126 HLH 51463 b SB2203 - 17 - LRB103 25126 HLH 51463 b
624	624	SB2203 - 17 - LRB103 25126 HLH 51463 b
625	625	1 (8), (c) and (d) of Section 201 of this Act into a fund in
626	626	2 the State treasury known as the Income Tax Refund Fund.
627	627	3 Beginning with State fiscal year 1990 and for each fiscal
628	628	4 year thereafter, the percentage deposited into the Income
629	629	5 Tax Refund Fund during a fiscal year shall be the Annual
630	630	6 Percentage. For fiscal year 2011, the Annual Percentage
631	631	7 shall be 17.5%. For fiscal year 2012, the Annual
632	632	8 Percentage shall be 17.5%. For fiscal year 2013, the
633	633	9 Annual Percentage shall be 14%. For fiscal year 2014, the
634	634	10 Annual Percentage shall be 13.4%. For fiscal year 2015,
635	635	11 the Annual Percentage shall be 14%. For fiscal year 2018,
636	636	12 the Annual Percentage shall be 17.5%. For fiscal year
637	637	13 2019, the Annual Percentage shall be 15.5%. For fiscal
638	638	14 year 2020, the Annual Percentage shall be 14.25%. For
639	639	15 fiscal year 2021, the Annual Percentage shall be 14%. For
640	640	16 fiscal year 2022, the Annual Percentage shall be 15%. For
641	641	17 fiscal year 2023, the Annual Percentage shall be 14.5%.
642	642	18 For all other fiscal years, the Annual Percentage shall be
643	643	19 calculated as a fraction, the numerator of which shall be
644	644	20 the amount of refunds approved for payment by the
645	645	21 Department during the preceding fiscal year as a result of
646	646	22 overpayment of tax liability under subsections (a) and
647	647	23 (b)(6), (7), and (8), (c) and (d) of Section 201 of this
648	648	24 Act plus the amount of such refunds remaining approved but
649	649	25 unpaid at the end of the preceding fiscal year, and the
650	650	26 denominator of which shall be the amounts which will be
651	651
652	652
653	653
654	654
655	655
656	656	SB2203 - 17 - LRB103 25126 HLH 51463 b
657	657
658	658
659	659	SB2203- 18 -LRB103 25126 HLH 51463 b SB2203 - 18 - LRB103 25126 HLH 51463 b
660	660	SB2203 - 18 - LRB103 25126 HLH 51463 b
661	661	1 collected pursuant to subsections (a) and (b)(6), (7), and
662	662	2 (8), (c) and (d) of Section 201 of this Act during the
663	663	3 preceding fiscal year; except that in State fiscal year
664	664	4 2002, the Annual Percentage shall in no event exceed 23%.
665	665	5 The Director of Revenue shall certify the Annual
666	666	6 Percentage to the Comptroller on the last business day of
667	667	7 the fiscal year immediately preceding the fiscal year for
668	668	8 which it is to be effective.
669	669	9 (3) The Comptroller shall order transferred and the
670	670	10 Treasurer shall transfer from the Tobacco Settlement
671	671	11 Recovery Fund to the Income Tax Refund Fund (i)
672	672	12 $35,000,000 in January, 2001, (ii) $35,000,000 in January,
673	673	13 2002, and (iii) $35,000,000 in January, 2003.
674	674	14 (d) Expenditures from Income Tax Refund Fund.
675	675	15 (1) Beginning January 1, 1989, money in the Income Tax
676	676	16 Refund Fund shall be expended exclusively for the purpose
677	677	17 of paying refunds resulting from overpayment of tax
678	678	18 liability under Section 201 of this Act and for making
679	679	19 transfers pursuant to this subsection (d), except that in
680	680	20 State fiscal years 2022 and 2023, moneys in the Income Tax
681	681	21 Refund Fund shall also be used to pay one-time rebate
682	682	22 payments as provided under Sections 208.5 and 212.1.
683	683	23 (2) The Director shall order payment of refunds
684	684	24 resulting from overpayment of tax liability under Section
685	685	25 201 of this Act from the Income Tax Refund Fund only to the
686	686	26 extent that amounts collected pursuant to Section 201 of
687	687
688	688
689	689
690	690
691	691
692	692	SB2203 - 18 - LRB103 25126 HLH 51463 b
693	693
694	694
695	695	SB2203- 19 -LRB103 25126 HLH 51463 b SB2203 - 19 - LRB103 25126 HLH 51463 b
696	696	SB2203 - 19 - LRB103 25126 HLH 51463 b
697	697	1 this Act and transfers pursuant to this subsection (d) and
698	698	2 item (3) of subsection (c) have been deposited and
699	699	3 retained in the Fund.
700	700	4 (3) As soon as possible after the end of each fiscal
701	701	5 year, the Director shall order transferred and the State
702	702	6 Treasurer and State Comptroller shall transfer from the
703	703	7 Income Tax Refund Fund to the Personal Property Tax
704	704	8 Replacement Fund an amount, certified by the Director to
705	705	9 the Comptroller, equal to the excess of the amount
706	706	10 collected pursuant to subsections (c) and (d) of Section
707	707	11 201 of this Act deposited into the Income Tax Refund Fund
708	708	12 during the fiscal year over the amount of refunds
709	709	13 resulting from overpayment of tax liability under
710	710	14 subsections (c) and (d) of Section 201 of this Act paid
711	711	15 from the Income Tax Refund Fund during the fiscal year.
712	712	16 (4) As soon as possible after the end of each fiscal
713	713	17 year, the Director shall order transferred and the State
714	714	18 Treasurer and State Comptroller shall transfer from the
715	715	19 Personal Property Tax Replacement Fund to the Income Tax
716	716	20 Refund Fund an amount, certified by the Director to the
717	717	21 Comptroller, equal to the excess of the amount of refunds
718	718	22 resulting from overpayment of tax liability under
719	719	23 subsections (c) and (d) of Section 201 of this Act paid
720	720	24 from the Income Tax Refund Fund during the fiscal year
721	721	25 over the amount collected pursuant to subsections (c) and
722	722	26 (d) of Section 201 of this Act deposited into the Income
723	723
724	724
725	725
726	726
727	727
728	728	SB2203 - 19 - LRB103 25126 HLH 51463 b
729	729
730	730
731	731	SB2203- 20 -LRB103 25126 HLH 51463 b SB2203 - 20 - LRB103 25126 HLH 51463 b
732	732	SB2203 - 20 - LRB103 25126 HLH 51463 b
733	733	1 Tax Refund Fund during the fiscal year.
734	734	2 (4.5) As soon as possible after the end of fiscal year
735	735	3 1999 and of each fiscal year thereafter, the Director
736	736	4 shall order transferred and the State Treasurer and State
737	737	5 Comptroller shall transfer from the Income Tax Refund Fund
738	738	6 to the General Revenue Fund any surplus remaining in the
739	739	7 Income Tax Refund Fund as of the end of such fiscal year;
740	740	8 excluding for fiscal years 2000, 2001, and 2002 amounts
741	741	9 attributable to transfers under item (3) of subsection (c)
742	742	10 less refunds resulting from the earned income tax credit,
743	743	11 and excluding for fiscal year 2022 amounts attributable to
744	744	12 transfers from the General Revenue Fund authorized by
745	745	13 Public Act 102-700 this amendatory Act of the 102nd
746	746	14 General Assembly.
747	747	15 (5) This Act shall constitute an irrevocable and
748	748	16 continuing appropriation from the Income Tax Refund Fund
749	749	17 for the purposes of (i) paying refunds upon the order of
750	750	18 the Director in accordance with the provisions of this
751	751	19 Section and (ii) paying one-time rebate payments under
752	752	20 Sections 208.5 and 212.1.
753	753	21 (e) Deposits into the Education Assistance Fund and the
754	754	22 Income Tax Surcharge Local Government Distributive Fund. On
755	755	23 July 1, 1991, and thereafter, of the amounts collected
756	756	24 pursuant to subsections (a) and (b) of Section 201 of this Act,
757	757	25 minus deposits into the Income Tax Refund Fund, the Department
758	758	26 shall deposit 7.3% into the Education Assistance Fund in the
759	759
760	760
761	761
762	762
763	763
764	764	SB2203 - 20 - LRB103 25126 HLH 51463 b
765	765
766	766
767	767	SB2203- 21 -LRB103 25126 HLH 51463 b SB2203 - 21 - LRB103 25126 HLH 51463 b
768	768	SB2203 - 21 - LRB103 25126 HLH 51463 b
769	769	1 State Treasury. Beginning July 1, 1991, and continuing through
770	770	2 January 31, 1993, of the amounts collected pursuant to
771	771	3 subsections (a) and (b) of Section 201 of the Illinois Income
772	772	4 Tax Act, minus deposits into the Income Tax Refund Fund, the
773	773	5 Department shall deposit 3.0% into the Income Tax Surcharge
774	774	6 Local Government Distributive Fund in the State Treasury.
775	775	7 Beginning February 1, 1993 and continuing through June 30,
776	776	8 1993, of the amounts collected pursuant to subsections (a) and
777	777	9 (b) of Section 201 of the Illinois Income Tax Act, minus
778	778	10 deposits into the Income Tax Refund Fund, the Department shall
779	779	11 deposit 4.4% into the Income Tax Surcharge Local Government
780	780	12 Distributive Fund in the State Treasury. Beginning July 1,
781	781	13 1993, and continuing through June 30, 1994, of the amounts
782	782	14 collected under subsections (a) and (b) of Section 201 of this
783	783	15 Act, minus deposits into the Income Tax Refund Fund, the
784	784	16 Department shall deposit 1.475% into the Income Tax Surcharge
785	785	17 Local Government Distributive Fund in the State Treasury.
786	786	18 (f) Deposits into the Fund for the Advancement of
787	787	19 Education. Beginning February 1, 2015, the Department shall
788	788	20 deposit the following portions of the revenue realized from
789	789	21 the tax imposed upon individuals, trusts, and estates by
790	790	22 subsections (a) and (b) of Section 201 of this Act, minus
791	791	23 deposits into the Income Tax Refund Fund, into the Fund for the
792	792	24 Advancement of Education:
793	793	25 (1) beginning February 1, 2015, and prior to February
794	794	26 1, 2025, 1/30; and
795	795
796	796
797	797
798	798
799	799
800	800	SB2203 - 21 - LRB103 25126 HLH 51463 b
801	801
802	802
803	803	SB2203- 22 -LRB103 25126 HLH 51463 b SB2203 - 22 - LRB103 25126 HLH 51463 b
804	804	SB2203 - 22 - LRB103 25126 HLH 51463 b
805	805	1 (2) beginning February 1, 2025, 1/26.
806	806	2 If the rate of tax imposed by subsection (a) and (b) of
807	807	3 Section 201 is reduced pursuant to Section 201.5 of this Act,
808	808	4 the Department shall not make the deposits required by this
809	809	5 subsection (f) on or after the effective date of the
810	810	6 reduction.
811	811	7 (g) Deposits into the Commitment to Human Services Fund.
812	812	8 Beginning February 1, 2015, the Department shall deposit the
813	813	9 following portions of the revenue realized from the tax
814	814	10 imposed upon individuals, trusts, and estates by subsections
815	815	11 (a) and (b) of Section 201 of this Act, minus deposits into the
816	816	12 Income Tax Refund Fund, into the Commitment to Human Services
817	817	13 Fund:
818	818	14 (1) beginning February 1, 2015, and prior to February
819	819	15 1, 2025, 1/30; and
820	820	16 (2) beginning February 1, 2025, 1/26.
821	821	17 If the rate of tax imposed by subsection (a) and (b) of
822	822	18 Section 201 is reduced pursuant to Section 201.5 of this Act,
823	823	19 the Department shall not make the deposits required by this
824	824	20 subsection (g) on or after the effective date of the
825	825	21 reduction.
826	826	22 (h) Deposits into the Tax Compliance and Administration
827	827	23 Fund. Beginning on the first day of the first calendar month to
828	828	24 occur on or after August 26, 2014 (the effective date of Public
829	829	25 Act 98-1098), each month the Department shall pay into the Tax
830	830	26 Compliance and Administration Fund, to be used, subject to
831	831
832	832
833	833
834	834
835	835
836	836	SB2203 - 22 - LRB103 25126 HLH 51463 b
837	837
838	838
839	839	SB2203- 23 -LRB103 25126 HLH 51463 b SB2203 - 23 - LRB103 25126 HLH 51463 b
840	840	SB2203 - 23 - LRB103 25126 HLH 51463 b
841	841	1 appropriation, to fund additional auditors and compliance
842	842	2 personnel at the Department, an amount equal to 1/12 of 5% of
843	843	3 the cash receipts collected during the preceding fiscal year
844	844	4 by the Audit Bureau of the Department from the tax imposed by
845	845	5 subsections (a), (b), (c), and (d) of Section 201 of this Act,
846	846	6 net of deposits into the Income Tax Refund Fund made from those
847	847	7 cash receipts.
848	848	8 (Source: P.A. 101-8, see Section 99 for effective date;
849	849	9 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-636, eff.
850	850	10 6-10-20; 102-16, eff. 6-17-21; 102-558, eff. 8-20-21; 102-658,
851	851	11 eff. 8-27-21; 102-699, eff. 4-19-22; 102-700, eff. 4-19-22;
852	852	12 102-813, eff. 5-13-22; revised 8-2-22.)
853	853	13 Section 15. The Property Tax Code is amended by changing
854	854	14 Sections 18-185, 18-205, and 18-212 and by adding Section
855	855	15 18-207 as follows:
856	856	16 (35 ILCS 200/18-185)
857	857	17 Sec. 18-185. Short title; definitions. This Division 5
858	858	18 may be cited as the Property Tax Extension Limitation Law. As
859	859	19 used in this Division 5:
860	860	20 "Consumer Price Index" means the Consumer Price Index for
861	861	21 All Urban Consumers for all items published by the United
862	862	22 States Department of Labor.
863	863	23 "Extension limitation" means, for taxable years prior to
864	864	24 2024: (a) the lesser of 5% or the percentage increase in the
865	865
866	866
867	867
868	868
869	869
870	870	SB2203 - 23 - LRB103 25126 HLH 51463 b
871	871
872	872
873	873	SB2203- 24 -LRB103 25126 HLH 51463 b SB2203 - 24 - LRB103 25126 HLH 51463 b
874	874	SB2203 - 24 - LRB103 25126 HLH 51463 b
875	875	1 Consumer Price Index during the 12-month calendar year
876	876	2 preceding the levy year; or (b) the rate of increase approved
877	877	3 by voters under Section 18-205.
878	878	4 "Extension limitation" means, for taxable year 2024 and
879	879	5 thereafter: (a) the lesser of 5% or the average percentage
880	880	6 increase in the Consumer Price Index for the 10 years
881	881	7 immediately preceding the levy year for which the extension
882	882	8 limitation is being calculated; or (b) the rate of increase
883	883	9 approved by voters under Section 18-205.
884	884	10 "Affected county" means a county of 3,000,000 or more
885	885	11 inhabitants or a county contiguous to a county of 3,000,000 or
886	886	12 more inhabitants.
887	887	13 "Taxing district" has the same meaning provided in Section
888	888	14 1-150, except as otherwise provided in this Section. For the
889	889	15 1991 through 1994 levy years only, "taxing district" includes
890	890	16 only each non-home rule taxing district having the majority of
891	891	17 its 1990 equalized assessed value within any county or
892	892	18 counties contiguous to a county with 3,000,000 or more
893	893	19 inhabitants. Beginning with the 1995 levy year, "taxing
894	894	20 district" includes only each non-home rule taxing district
895	895	21 subject to this Law before the 1995 levy year and each non-home
896	896	22 rule taxing district not subject to this Law before the 1995
897	897	23 levy year having the majority of its 1994 equalized assessed
898	898	24 value in an affected county or counties. Beginning with the
899	899	25 levy year in which this Law becomes applicable to a taxing
900	900	26 district as provided in Section 18-213, "taxing district" also
901	901
902	902
903	903
904	904
905	905
906	906	SB2203 - 24 - LRB103 25126 HLH 51463 b
907	907
908	908
909	909	SB2203- 25 -LRB103 25126 HLH 51463 b SB2203 - 25 - LRB103 25126 HLH 51463 b
910	910	SB2203 - 25 - LRB103 25126 HLH 51463 b
911	911	1 includes those taxing districts made subject to this Law as
912	912	2 provided in Section 18-213.
913	913	3 "Aggregate extension" for taxing districts to which this
914	914	4 Law applied before the 1995 levy year means the annual
915	915	5 corporate extension for the taxing district and those special
916	916	6 purpose extensions that are made annually for the taxing
917	917	7 district, excluding special purpose extensions: (a) made for
918	918	8 the taxing district to pay interest or principal on general
919	919	9 obligation bonds that were approved by referendum; (b) made
920	920	10 for any taxing district to pay interest or principal on
921	921	11 general obligation bonds issued before October 1, 1991; (c)
922	922	12 made for any taxing district to pay interest or principal on
923	923	13 bonds issued to refund or continue to refund those bonds
924	924	14 issued before October 1, 1991; (d) made for any taxing
925	925	15 district to pay interest or principal on bonds issued to
926	926	16 refund or continue to refund bonds issued after October 1,
927	927	17 1991 that were approved by referendum; (e) made for any taxing
928	928	18 district to pay interest or principal on revenue bonds issued
929	929	19 before October 1, 1991 for payment of which a property tax levy
930	930	20 or the full faith and credit of the unit of local government is
931	931	21 pledged; however, a tax for the payment of interest or
932	932	22 principal on those bonds shall be made only after the
933	933	23 governing body of the unit of local government finds that all
934	934	24 other sources for payment are insufficient to make those
935	935	25 payments; (f) made for payments under a building commission
936	936	26 lease when the lease payments are for the retirement of bonds
937	937
938	938
939	939
940	940
941	941
942	942	SB2203 - 25 - LRB103 25126 HLH 51463 b
943	943
944	944
945	945	SB2203- 26 -LRB103 25126 HLH 51463 b SB2203 - 26 - LRB103 25126 HLH 51463 b
946	946	SB2203 - 26 - LRB103 25126 HLH 51463 b
947	947	1 issued by the commission before October 1, 1991, to pay for the
948	948	2 building project; (g) made for payments due under installment
949	949	3 contracts entered into before October 1, 1991; (h) made for
950	950	4 payments of principal and interest on bonds issued under the
951	951	5 Metropolitan Water Reclamation District Act to finance
952	952	6 construction projects initiated before October 1, 1991; (i)
953	953	7 made for payments of principal and interest on limited bonds,
954	954	8 as defined in Section 3 of the Local Government Debt Reform
955	955	9 Act, in an amount not to exceed the debt service extension base
956	956	10 less the amount in items (b), (c), (e), and (h) of this
957	957	11 definition for non-referendum obligations, except obligations
958	958	12 initially issued pursuant to referendum; (j) made for payments
959	959	13 of principal and interest on bonds issued under Section 15 of
960	960	14 the Local Government Debt Reform Act; (k) made by a school
961	961	15 district that participates in the Special Education District
962	962	16 of Lake County, created by special education joint agreement
963	963	17 under Section 10-22.31 of the School Code, for payment of the
964	964	18 school district's share of the amounts required to be
965	965	19 contributed by the Special Education District of Lake County
966	966	20 to the Illinois Municipal Retirement Fund under Article 7 of
967	967	21 the Illinois Pension Code; the amount of any extension under
968	968	22 this item (k) shall be certified by the school district to the
969	969	23 county clerk; (l) made to fund expenses of providing joint
970	970	24 recreational programs for persons with disabilities under
971	971	25 Section 5-8 of the Park District Code or Section 11-95-14 of
972	972	26 the Illinois Municipal Code; (m) made for temporary relocation
973	973
974	974
975	975
976	976
977	977
978	978	SB2203 - 26 - LRB103 25126 HLH 51463 b
979	979
980	980
981	981	SB2203- 27 -LRB103 25126 HLH 51463 b SB2203 - 27 - LRB103 25126 HLH 51463 b
982	982	SB2203 - 27 - LRB103 25126 HLH 51463 b
983	983	1 loan repayment purposes pursuant to Sections 2-3.77 and
984	984	2 17-2.2d of the School Code; (n) made for payment of principal
985	985	3 and interest on any bonds issued under the authority of
986	986	4 Section 17-2.2d of the School Code; (o) made for contributions
987	987	5 to a firefighter's pension fund created under Article 4 of the
988	988	6 Illinois Pension Code, to the extent of the amount certified
989	989	7 under item (5) of Section 4-134 of the Illinois Pension Code;
990	990	8 and (p) made for road purposes in the first year after a
991	991	9 township assumes the rights, powers, duties, assets, property,
992	992	10 liabilities, obligations, and responsibilities of a road
993	993	11 district abolished under the provisions of Section 6-133 of
994	994	12 the Illinois Highway Code.
995	995	13 "Aggregate extension" for the taxing districts to which
996	996	14 this Law did not apply before the 1995 levy year (except taxing
997	997	15 districts subject to this Law in accordance with Section
998	998	16 18-213) means the annual corporate extension for the taxing
999	999	17 district and those special purpose extensions that are made
1000	1000	18 annually for the taxing district, excluding special purpose
1001	1001	19 extensions: (a) made for the taxing district to pay interest
1002	1002	20 or principal on general obligation bonds that were approved by
1003	1003	21 referendum; (b) made for any taxing district to pay interest
1004	1004	22 or principal on general obligation bonds issued before March
1005	1005	23 1, 1995; (c) made for any taxing district to pay interest or
1006	1006	24 principal on bonds issued to refund or continue to refund
1007	1007	25 those bonds issued before March 1, 1995; (d) made for any
1008	1008	26 taxing district to pay interest or principal on bonds issued
1009	1009
1010	1010
1011	1011
1012	1012
1013	1013
1014	1014	SB2203 - 27 - LRB103 25126 HLH 51463 b
1015	1015
1016	1016
1017	1017	SB2203- 28 -LRB103 25126 HLH 51463 b SB2203 - 28 - LRB103 25126 HLH 51463 b
1018	1018	SB2203 - 28 - LRB103 25126 HLH 51463 b
1019	1019	1 to refund or continue to refund bonds issued after March 1,
1020	1020	2 1995 that were approved by referendum; (e) made for any taxing
1021	1021	3 district to pay interest or principal on revenue bonds issued
1022	1022	4 before March 1, 1995 for payment of which a property tax levy
1023	1023	5 or the full faith and credit of the unit of local government is
1024	1024	6 pledged; however, a tax for the payment of interest or
1025	1025	7 principal on those bonds shall be made only after the
1026	1026	8 governing body of the unit of local government finds that all
1027	1027	9 other sources for payment are insufficient to make those
1028	1028	10 payments; (f) made for payments under a building commission
1029	1029	11 lease when the lease payments are for the retirement of bonds
1030	1030	12 issued by the commission before March 1, 1995 to pay for the
1031	1031	13 building project; (g) made for payments due under installment
1032	1032	14 contracts entered into before March 1, 1995; (h) made for
1033	1033	15 payments of principal and interest on bonds issued under the
1034	1034	16 Metropolitan Water Reclamation District Act to finance
1035	1035	17 construction projects initiated before October 1, 1991; (h-4)
1036	1036	18 made for stormwater management purposes by the Metropolitan
1037	1037	19 Water Reclamation District of Greater Chicago under Section 12
1038	1038	20 of the Metropolitan Water Reclamation District Act; (h-8) made
1039	1039	21 for payments of principal and interest on bonds issued under
1040	1040	22 Section 9.6a of the Metropolitan Water Reclamation District
1041	1041	23 Act to make contributions to the pension fund established
1042	1042	24 under Article 13 of the Illinois Pension Code; (i) made for
1043	1043	25 payments of principal and interest on limited bonds, as
1044	1044	26 defined in Section 3 of the Local Government Debt Reform Act,
1045	1045
1046	1046
1047	1047
1048	1048
1049	1049
1050	1050	SB2203 - 28 - LRB103 25126 HLH 51463 b
1051	1051
1052	1052
1053	1053	SB2203- 29 -LRB103 25126 HLH 51463 b SB2203 - 29 - LRB103 25126 HLH 51463 b
1054	1054	SB2203 - 29 - LRB103 25126 HLH 51463 b
1055	1055	1 in an amount not to exceed the debt service extension base less
1056	1056	2 the amount in items (b), (c), and (e) of this definition for
1057	1057	3 non-referendum obligations, except obligations initially
1058	1058	4 issued pursuant to referendum and bonds described in
1059	1059	5 subsections (h) and (h-8) of this definition; (j) made for
1060	1060	6 payments of principal and interest on bonds issued under
1061	1061	7 Section 15 of the Local Government Debt Reform Act; (k) made
1062	1062	8 for payments of principal and interest on bonds authorized by
1063	1063	9 Public Act 88-503 and issued under Section 20a of the Chicago
1064	1064	10 Park District Act for aquarium or museum projects and bonds
1065	1065	11 issued under Section 20a of the Chicago Park District Act for
1066	1066	12 the purpose of making contributions to the pension fund
1067	1067	13 established under Article 12 of the Illinois Pension Code; (l)
1068	1068	14 made for payments of principal and interest on bonds
1069	1069	15 authorized by Public Act 87-1191 or 93-601 and (i) issued
1070	1070	16 pursuant to Section 21.2 of the Cook County Forest Preserve
1071	1071	17 District Act, (ii) issued under Section 42 of the Cook County
1072	1072	18 Forest Preserve District Act for zoological park projects, or
1073	1073	19 (iii) issued under Section 44.1 of the Cook County Forest
1074	1074	20 Preserve District Act for botanical gardens projects; (m) made
1075	1075	21 pursuant to Section 34-53.5 of the School Code, whether levied
1076	1076	22 annually or not; (n) made to fund expenses of providing joint
1077	1077	23 recreational programs for persons with disabilities under
1078	1078	24 Section 5-8 of the Park District Code or Section 11-95-14 of
1079	1079	25 the Illinois Municipal Code; (o) made by the Chicago Park
1080	1080	26 District for recreational programs for persons with
1081	1081
1082	1082
1083	1083
1084	1084
1085	1085
1086	1086	SB2203 - 29 - LRB103 25126 HLH 51463 b
1087	1087
1088	1088
1089	1089	SB2203- 30 -LRB103 25126 HLH 51463 b SB2203 - 30 - LRB103 25126 HLH 51463 b
1090	1090	SB2203 - 30 - LRB103 25126 HLH 51463 b
1091	1091	1 disabilities under subsection (c) of Section 7.06 of the
1092	1092	2 Chicago Park District Act; (p) made for contributions to a
1093	1093	3 firefighter's pension fund created under Article 4 of the
1094	1094	4 Illinois Pension Code, to the extent of the amount certified
1095	1095	5 under item (5) of Section 4-134 of the Illinois Pension Code;
1096	1096	6 (q) made by Ford Heights School District 169 under Section
1097	1097	7 17-9.02 of the School Code; and (r) made for the purpose of
1098	1098	8 making employer contributions to the Public School Teachers'
1099	1099	9 Pension and Retirement Fund of Chicago under Section 34-53 of
1100	1100	10 the School Code.
1101	1101	11 "Aggregate extension" for all taxing districts to which
1102	1102	12 this Law applies in accordance with Section 18-213, except for
1103	1103	13 those taxing districts subject to paragraph (2) of subsection
1104	1104	14 (e) of Section 18-213, means the annual corporate extension
1105	1105	15 for the taxing district and those special purpose extensions
1106	1106	16 that are made annually for the taxing district, excluding
1107	1107	17 special purpose extensions: (a) made for the taxing district
1108	1108	18 to pay interest or principal on general obligation bonds that
1109	1109	19 were approved by referendum; (b) made for any taxing district
1110	1110	20 to pay interest or principal on general obligation bonds
1111	1111	21 issued before the date on which the referendum making this Law
1112	1112	22 applicable to the taxing district is held; (c) made for any
1113	1113	23 taxing district to pay interest or principal on bonds issued
1114	1114	24 to refund or continue to refund those bonds issued before the
1115	1115	25 date on which the referendum making this Law applicable to the
1116	1116	26 taxing district is held; (d) made for any taxing district to
1117	1117
1118	1118
1119	1119
1120	1120
1121	1121
1122	1122	SB2203 - 30 - LRB103 25126 HLH 51463 b
1123	1123
1124	1124
1125	1125	SB2203- 31 -LRB103 25126 HLH 51463 b SB2203 - 31 - LRB103 25126 HLH 51463 b
1126	1126	SB2203 - 31 - LRB103 25126 HLH 51463 b
1127	1127	1 pay interest or principal on bonds issued to refund or
1128	1128	2 continue to refund bonds issued after the date on which the
1129	1129	3 referendum making this Law applicable to the taxing district
1130	1130	4 is held if the bonds were approved by referendum after the date
1131	1131	5 on which the referendum making this Law applicable to the
1132	1132	6 taxing district is held; (e) made for any taxing district to
1133	1133	7 pay interest or principal on revenue bonds issued before the
1134	1134	8 date on which the referendum making this Law applicable to the
1135	1135	9 taxing district is held for payment of which a property tax
1136	1136	10 levy or the full faith and credit of the unit of local
1137	1137	11 government is pledged; however, a tax for the payment of
1138	1138	12 interest or principal on those bonds shall be made only after
1139	1139	13 the governing body of the unit of local government finds that
1140	1140	14 all other sources for payment are insufficient to make those
1141	1141	15 payments; (f) made for payments under a building commission
1142	1142	16 lease when the lease payments are for the retirement of bonds
1143	1143	17 issued by the commission before the date on which the
1144	1144	18 referendum making this Law applicable to the taxing district
1145	1145	19 is held to pay for the building project; (g) made for payments
1146	1146	20 due under installment contracts entered into before the date
1147	1147	21 on which the referendum making this Law applicable to the
1148	1148	22 taxing district is held; (h) made for payments of principal
1149	1149	23 and interest on limited bonds, as defined in Section 3 of the
1150	1150	24 Local Government Debt Reform Act, in an amount not to exceed
1151	1151	25 the debt service extension base less the amount in items (b),
1152	1152	26 (c), and (e) of this definition for non-referendum
1153	1153
1154	1154
1155	1155
1156	1156
1157	1157
1158	1158	SB2203 - 31 - LRB103 25126 HLH 51463 b
1159	1159
1160	1160
1161	1161	SB2203- 32 -LRB103 25126 HLH 51463 b SB2203 - 32 - LRB103 25126 HLH 51463 b
1162	1162	SB2203 - 32 - LRB103 25126 HLH 51463 b
1163	1163	1 obligations, except obligations initially issued pursuant to
1164	1164	2 referendum; (i) made for payments of principal and interest on
1165	1165	3 bonds issued under Section 15 of the Local Government Debt
1166	1166	4 Reform Act; (j) made for a qualified airport authority to pay
1167	1167	5 interest or principal on general obligation bonds issued for
1168	1168	6 the purpose of paying obligations due under, or financing
1169	1169	7 airport facilities required to be acquired, constructed,
1170	1170	8 installed or equipped pursuant to, contracts entered into
1171	1171	9 before March 1, 1996 (but not including any amendments to such
1172	1172	10 a contract taking effect on or after that date); (k) made to
1173	1173	11 fund expenses of providing joint recreational programs for
1174	1174	12 persons with disabilities under Section 5-8 of the Park
1175	1175	13 District Code or Section 11-95-14 of the Illinois Municipal
1176	1176	14 Code; (l) made for contributions to a firefighter's pension
1177	1177	15 fund created under Article 4 of the Illinois Pension Code, to
1178	1178	16 the extent of the amount certified under item (5) of Section
1179	1179	17 4-134 of the Illinois Pension Code; and (m) made for the taxing
1180	1180	18 district to pay interest or principal on general obligation
1181	1181	19 bonds issued pursuant to Section 19-3.10 of the School Code.
1182	1182	20 "Aggregate extension" for all taxing districts to which
1183	1183	21 this Law applies in accordance with paragraph (2) of
1184	1184	22 subsection (e) of Section 18-213 means the annual corporate
1185	1185	23 extension for the taxing district and those special purpose
1186	1186	24 extensions that are made annually for the taxing district,
1187	1187	25 excluding special purpose extensions: (a) made for the taxing
1188	1188	26 district to pay interest or principal on general obligation
1189	1189
1190	1190
1191	1191
1192	1192
1193	1193
1194	1194	SB2203 - 32 - LRB103 25126 HLH 51463 b
1195	1195
1196	1196
1197	1197	SB2203- 33 -LRB103 25126 HLH 51463 b SB2203 - 33 - LRB103 25126 HLH 51463 b
1198	1198	SB2203 - 33 - LRB103 25126 HLH 51463 b
1199	1199	1 bonds that were approved by referendum; (b) made for any
1200	1200	2 taxing district to pay interest or principal on general
1201	1201	3 obligation bonds issued before March 7, 1997 (the effective
1202	1202	4 date of Public Act 89-718); (c) made for any taxing district to
1203	1203	5 pay interest or principal on bonds issued to refund or
1204	1204	6 continue to refund those bonds issued before March 7, 1997
1205	1205	7 (the effective date of Public Act 89-718); (d) made for any
1206	1206	8 taxing district to pay interest or principal on bonds issued
1207	1207	9 to refund or continue to refund bonds issued after March 7,
1208	1208	10 1997 (the effective date of Public Act 89-718) if the bonds
1209	1209	11 were approved by referendum after March 7, 1997 (the effective
1210	1210	12 date of Public Act 89-718); (e) made for any taxing district to
1211	1211	13 pay interest or principal on revenue bonds issued before March
1212	1212	14 7, 1997 (the effective date of Public Act 89-718) for payment
1213	1213	15 of which a property tax levy or the full faith and credit of
1214	1214	16 the unit of local government is pledged; however, a tax for the
1215	1215	17 payment of interest or principal on those bonds shall be made
1216	1216	18 only after the governing body of the unit of local government
1217	1217	19 finds that all other sources for payment are insufficient to
1218	1218	20 make those payments; (f) made for payments under a building
1219	1219	21 commission lease when the lease payments are for the
1220	1220	22 retirement of bonds issued by the commission before March 7,
1221	1221	23 1997 (the effective date of Public Act 89-718) to pay for the
1222	1222	24 building project; (g) made for payments due under installment
1223	1223	25 contracts entered into before March 7, 1997 (the effective
1224	1224	26 date of Public Act 89-718); (h) made for payments of principal
1225	1225
1226	1226
1227	1227
1228	1228
1229	1229
1230	1230	SB2203 - 33 - LRB103 25126 HLH 51463 b
1231	1231
1232	1232
1233	1233	SB2203- 34 -LRB103 25126 HLH 51463 b SB2203 - 34 - LRB103 25126 HLH 51463 b
1234	1234	SB2203 - 34 - LRB103 25126 HLH 51463 b
1235	1235	1 and interest on limited bonds, as defined in Section 3 of the
1236	1236	2 Local Government Debt Reform Act, in an amount not to exceed
1237	1237	3 the debt service extension base less the amount in items (b),
1238	1238	4 (c), and (e) of this definition for non-referendum
1239	1239	5 obligations, except obligations initially issued pursuant to
1240	1240	6 referendum; (i) made for payments of principal and interest on
1241	1241	7 bonds issued under Section 15 of the Local Government Debt
1242	1242	8 Reform Act; (j) made for a qualified airport authority to pay
1243	1243	9 interest or principal on general obligation bonds issued for
1244	1244	10 the purpose of paying obligations due under, or financing
1245	1245	11 airport facilities required to be acquired, constructed,
1246	1246	12 installed or equipped pursuant to, contracts entered into
1247	1247	13 before March 1, 1996 (but not including any amendments to such
1248	1248	14 a contract taking effect on or after that date); (k) made to
1249	1249	15 fund expenses of providing joint recreational programs for
1250	1250	16 persons with disabilities under Section 5-8 of the Park
1251	1251	17 District Code or Section 11-95-14 of the Illinois Municipal
1252	1252	18 Code; and (l) made for contributions to a firefighter's
1253	1253	19 pension fund created under Article 4 of the Illinois Pension
1254	1254	20 Code, to the extent of the amount certified under item (5) of
1255	1255	21 Section 4-134 of the Illinois Pension Code.
1256	1256	22 "Debt service extension base" means an amount equal to
1257	1257	23 that portion of the extension for a taxing district for the
1258	1258	24 1994 levy year, or for those taxing districts subject to this
1259	1259	25 Law in accordance with Section 18-213, except for those
1260	1260	26 subject to paragraph (2) of subsection (e) of Section 18-213,
1261	1261
1262	1262
1263	1263
1264	1264
1265	1265
1266	1266	SB2203 - 34 - LRB103 25126 HLH 51463 b
1267	1267
1268	1268
1269	1269	SB2203- 35 -LRB103 25126 HLH 51463 b SB2203 - 35 - LRB103 25126 HLH 51463 b
1270	1270	SB2203 - 35 - LRB103 25126 HLH 51463 b
1271	1271	1 for the levy year in which the referendum making this Law
1272	1272	2 applicable to the taxing district is held, or for those taxing
1273	1273	3 districts subject to this Law in accordance with paragraph (2)
1274	1274	4 of subsection (e) of Section 18-213 for the 1996 levy year,
1275	1275	5 constituting an extension for payment of principal and
1276	1276	6 interest on bonds issued by the taxing district without
1277	1277	7 referendum, but not including excluded non-referendum bonds.
1278	1278	8 For park districts (i) that were first subject to this Law in
1279	1279	9 1991 or 1995 and (ii) whose extension for the 1994 levy year
1280	1280	10 for the payment of principal and interest on bonds issued by
1281	1281	11 the park district without referendum (but not including
1282	1282	12 excluded non-referendum bonds) was less than 51% of the amount
1283	1283	13 for the 1991 levy year constituting an extension for payment
1284	1284	14 of principal and interest on bonds issued by the park district
1285	1285	15 without referendum (but not including excluded non-referendum
1286	1286	16 bonds), "debt service extension base" means an amount equal to
1287	1287	17 that portion of the extension for the 1991 levy year
1288	1288	18 constituting an extension for payment of principal and
1289	1289	19 interest on bonds issued by the park district without
1290	1290	20 referendum (but not including excluded non-referendum bonds).
1291	1291	21 A debt service extension base established or increased at any
1292	1292	22 time pursuant to any provision of this Law, except Section
1293	1293	23 18-212, shall be increased each year commencing with the later
1294	1294	24 of (i) the 2009 levy year or (ii) the first levy year in which
1295	1295	25 this Law becomes applicable to the taxing district, by the
1296	1296	26 extension limitation lesser of 5% or the percentage increase
1297	1297
1298	1298
1299	1299
1300	1300
1301	1301
1302	1302	SB2203 - 35 - LRB103 25126 HLH 51463 b
1303	1303
1304	1304
1305	1305	SB2203- 36 -LRB103 25126 HLH 51463 b SB2203 - 36 - LRB103 25126 HLH 51463 b
1306	1306	SB2203 - 36 - LRB103 25126 HLH 51463 b
1307	1307	1 in the Consumer Price Index during the 12-month calendar year
1308	1308	2 preceding the levy year. The debt service extension base may
1309	1309	3 be established or increased as provided under Section 18-212.
1310	1310	4 "Excluded non-referendum bonds" means (i) bonds authorized by
1311	1311	5 Public Act 88-503 and issued under Section 20a of the Chicago
1312	1312	6 Park District Act for aquarium and museum projects; (ii) bonds
1313	1313	7 issued under Section 15 of the Local Government Debt Reform
1314	1314	8 Act; or (iii) refunding obligations issued to refund or to
1315	1315	9 continue to refund obligations initially issued pursuant to
1316	1316	10 referendum.
1317	1317	11 "Special purpose extensions" include, but are not limited
1318	1318	12 to, extensions for levies made on an annual basis for
1319	1319	13 unemployment and workers' compensation, self-insurance,
1320	1320	14 contributions to pension plans, and extensions made pursuant
1321	1321	15 to Section 6-601 of the Illinois Highway Code for a road
1322	1322	16 district's permanent road fund whether levied annually or not.
1323	1323	17 The extension for a special service area is not included in the
1324	1324	18 aggregate extension.
1325	1325	19 "Aggregate extension base" means the taxing district's
1326	1326	20 last preceding aggregate extension as adjusted under Sections
1327	1327	21 18-135, 18-215, 18-230, 18-206, and 18-233. Beginning with
1328	1328	22 levy year 2022, for taxing districts that are specified in
1329	1329	23 Section 18-190.7, the taxing district's aggregate extension
1330	1330	24 base shall be calculated as provided in Section 18-190.7. An
1331	1331	25 adjustment under Section 18-135 shall be made for the 2007
1332	1332	26 levy year and all subsequent levy years whenever one or more
1333	1333
1334	1334
1335	1335
1336	1336
1337	1337
1338	1338	SB2203 - 36 - LRB103 25126 HLH 51463 b
1339	1339
1340	1340
1341	1341	SB2203- 37 -LRB103 25126 HLH 51463 b SB2203 - 37 - LRB103 25126 HLH 51463 b
1342	1342	SB2203 - 37 - LRB103 25126 HLH 51463 b
1343	1343	1 counties within which a taxing district is located (i) used
1344	1344	2 estimated valuations or rates when extending taxes in the
1345	1345	3 taxing district for the last preceding levy year that resulted
1346	1346	4 in the over or under extension of taxes, or (ii) increased or
1347	1347	5 decreased the tax extension for the last preceding levy year
1348	1348	6 as required by Section 18-135(c). Whenever an adjustment is
1349	1349	7 required under Section 18-135, the aggregate extension base of
1350	1350	8 the taxing district shall be equal to the amount that the
1351	1351	9 aggregate extension of the taxing district would have been for
1352	1352	10 the last preceding levy year if either or both (i) actual,
1353	1353	11 rather than estimated, valuations or rates had been used to
1354	1354	12 calculate the extension of taxes for the last levy year, or
1355	1355	13 (ii) the tax extension for the last preceding levy year had not
1356	1356	14 been adjusted as required by subsection (c) of Section 18-135.
1357	1357	15 Notwithstanding any other provision of law, for levy year
1358	1358	16 2012, the aggregate extension base for West Northfield School
1359	1359	17 District No. 31 in Cook County shall be $12,654,592.
1360	1360	18 Notwithstanding any other provision of law, for levy year
1361	1361	19 2022, the aggregate extension base of a home equity assurance
1362	1362	20 program that levied at least $1,000,000 in property taxes in
1363	1363	21 levy year 2019 or 2020 under the Home Equity Assurance Act
1364	1364	22 shall be the amount that the program's aggregate extension
1365	1365	23 base for levy year 2021 would have been if the program had
1366	1366	24 levied a property tax for levy year 2021.
1367	1367	25 "Levy year" has the same meaning as "year" under Section
1368	1368	26 1-155.
1369	1369
1370	1370
1371	1371
1372	1372
1373	1373
1374	1374	SB2203 - 37 - LRB103 25126 HLH 51463 b
1375	1375
1376	1376
1377	1377	SB2203- 38 -LRB103 25126 HLH 51463 b SB2203 - 38 - LRB103 25126 HLH 51463 b
1378	1378	SB2203 - 38 - LRB103 25126 HLH 51463 b
1379	1379	1 "New property" means (i) the assessed value, after final
1380	1380	2 board of review or board of appeals action, of new
1381	1381	3 improvements or additions to existing improvements on any
1382	1382	4 parcel of real property that increase the assessed value of
1383	1383	5 that real property during the levy year multiplied by the
1384	1384	6 equalization factor issued by the Department under Section
1385	1385	7 17-30, (ii) the assessed value, after final board of review or
1386	1386	8 board of appeals action, of real property not exempt from real
1387	1387	9 estate taxation, which real property was exempt from real
1388	1388	10 estate taxation for any portion of the immediately preceding
1389	1389	11 levy year, multiplied by the equalization factor issued by the
1390	1390	12 Department under Section 17-30, including the assessed value,
1391	1391	13 upon final stabilization of occupancy after new construction
1392	1392	14 is complete, of any real property located within the
1393	1393	15 boundaries of an otherwise or previously exempt military
1394	1394	16 reservation that is intended for residential use and owned by
1395	1395	17 or leased to a private corporation or other entity, (iii) in
1396	1396	18 counties that classify in accordance with Section 4 of Article
1397	1397	19 IX of the Illinois Constitution, an incentive property's
1398	1398	20 additional assessed value resulting from a scheduled increase
1399	1399	21 in the level of assessment as applied to the first year final
1400	1400	22 board of review market value, and (iv) any increase in
1401	1401	23 assessed value due to oil or gas production from an oil or gas
1402	1402	24 well required to be permitted under the Hydraulic Fracturing
1403	1403	25 Regulatory Act that was not produced in or accounted for
1404	1404	26 during the previous levy year. In addition, the county clerk
1405	1405
1406	1406
1407	1407
1408	1408
1409	1409
1410	1410	SB2203 - 38 - LRB103 25126 HLH 51463 b
1411	1411
1412	1412
1413	1413	SB2203- 39 -LRB103 25126 HLH 51463 b SB2203 - 39 - LRB103 25126 HLH 51463 b
1414	1414	SB2203 - 39 - LRB103 25126 HLH 51463 b
1415	1415	1 in a county containing a population of 3,000,000 or more shall
1416	1416	2 include in the 1997 recovered tax increment value for any
1417	1417	3 school district, any recovered tax increment value that was
1418	1418	4 applicable to the 1995 tax year calculations.
1419	1419	5 "Qualified airport authority" means an airport authority
1420	1420	6 organized under the Airport Authorities Act and located in a
1421	1421	7 county bordering on the State of Wisconsin and having a
1422	1422	8 population in excess of 200,000 and not greater than 500,000.
1423	1423	9 "Recovered tax increment value" means, except as otherwise
1424	1424	10 provided in this paragraph, the amount of the current year's
1425	1425	11 equalized assessed value, in the first year after a
1426	1426	12 municipality terminates the designation of an area as a
1427	1427	13 redevelopment project area previously established under the
1428	1428	14 Tax Increment Allocation Redevelopment Act in the Illinois
1429	1429	15 Municipal Code, previously established under the Industrial
1430	1430	16 Jobs Recovery Law in the Illinois Municipal Code, previously
1431	1431	17 established under the Economic Development Project Area Tax
1432	1432	18 Increment Act of 1995, or previously established under the
1433	1433	19 Economic Development Area Tax Increment Allocation Act, of
1434	1434	20 each taxable lot, block, tract, or parcel of real property in
1435	1435	21 the redevelopment project area over and above the initial
1436	1436	22 equalized assessed value of each property in the redevelopment
1437	1437	23 project area. For the taxes which are extended for the 1997
1438	1438	24 levy year, the recovered tax increment value for a non-home
1439	1439	25 rule taxing district that first became subject to this Law for
1440	1440	26 the 1995 levy year because a majority of its 1994 equalized
1441	1441
1442	1442
1443	1443
1444	1444
1445	1445
1446	1446	SB2203 - 39 - LRB103 25126 HLH 51463 b
1447	1447
1448	1448
1449	1449	SB2203- 40 -LRB103 25126 HLH 51463 b SB2203 - 40 - LRB103 25126 HLH 51463 b
1450	1450	SB2203 - 40 - LRB103 25126 HLH 51463 b
1451	1451	1 assessed value was in an affected county or counties shall be
1452	1452	2 increased if a municipality terminated the designation of an
1453	1453	3 area in 1993 as a redevelopment project area previously
1454	1454	4 established under the Tax Increment Allocation Redevelopment
1455	1455	5 Act in the Illinois Municipal Code, previously established
1456	1456	6 under the Industrial Jobs Recovery Law in the Illinois
1457	1457	7 Municipal Code, or previously established under the Economic
1458	1458	8 Development Area Tax Increment Allocation Act, by an amount
1459	1459	9 equal to the 1994 equalized assessed value of each taxable
1460	1460	10 lot, block, tract, or parcel of real property in the
1461	1461	11 redevelopment project area over and above the initial
1462	1462	12 equalized assessed value of each property in the redevelopment
1463	1463	13 project area. In the first year after a municipality removes a
1464	1464	14 taxable lot, block, tract, or parcel of real property from a
1465	1465	15 redevelopment project area established under the Tax Increment
1466	1466	16 Allocation Redevelopment Act in the Illinois Municipal Code,
1467	1467	17 the Industrial Jobs Recovery Law in the Illinois Municipal
1468	1468	18 Code, or the Economic Development Area Tax Increment
1469	1469	19 Allocation Act, "recovered tax increment value" means the
1470	1470	20 amount of the current year's equalized assessed value of each
1471	1471	21 taxable lot, block, tract, or parcel of real property removed
1472	1472	22 from the redevelopment project area over and above the initial
1473	1473	23 equalized assessed value of that real property before removal
1474	1474	24 from the redevelopment project area.
1475	1475	25 Except as otherwise provided in this Section, "limiting
1476	1476	26 rate" means a fraction the numerator of which is the last
1477	1477
1478	1478
1479	1479
1480	1480
1481	1481
1482	1482	SB2203 - 40 - LRB103 25126 HLH 51463 b
1483	1483
1484	1484
1485	1485	SB2203- 41 -LRB103 25126 HLH 51463 b SB2203 - 41 - LRB103 25126 HLH 51463 b
1486	1486	SB2203 - 41 - LRB103 25126 HLH 51463 b
1487	1487	1 preceding aggregate extension base (as reduced by Section
1488	1488	2 18-207, if applicable) times an amount equal to one plus the
1489	1489	3 extension limitation defined in this Section and the
1490	1490	4 denominator of which is the current year's equalized assessed
1491	1491	5 value of all real property in the territory under the
1492	1492	6 jurisdiction of the taxing district during the prior levy
1493	1493	7 year. For those taxing districts that reduced their aggregate
1494	1494	8 extension for the last preceding levy year, except for school
1495	1495	9 districts that reduced their extension for educational
1496	1496	10 purposes pursuant to Section 18-206 and taxing districts that
1497	1497	11 reduced their aggregate extension pursuant to Section 18-207,
1498	1498	12 the highest aggregate extension in any of the last 3 preceding
1499	1499	13 levy years shall be used for the purpose of computing the
1500	1500	14 limiting rate. The denominator shall not include new property
1501	1501	15 or the recovered tax increment value. If a new rate, a rate
1502	1502	16 decrease, or a limiting rate increase has been approved at an
1503	1503	17 election held after March 21, 2006, then (i) the otherwise
1504	1504	18 applicable limiting rate shall be increased by the amount of
1505	1505	19 the new rate or shall be reduced by the amount of the rate
1506	1506	20 decrease, as the case may be, or (ii) in the case of a limiting
1507	1507	21 rate increase, the limiting rate shall be equal to the rate set
1508	1508	22 forth in the proposition approved by the voters for each of the
1509	1509	23 years specified in the proposition, after which the limiting
1510	1510	24 rate of the taxing district shall be calculated as otherwise
1511	1511	25 provided. In the case of a taxing district that obtained
1512	1512	26 referendum approval for an increased limiting rate on March
1513	1513
1514	1514
1515	1515
1516	1516
1517	1517
1518	1518	SB2203 - 41 - LRB103 25126 HLH 51463 b
1519	1519
1520	1520
1521	1521	SB2203- 42 -LRB103 25126 HLH 51463 b SB2203 - 42 - LRB103 25126 HLH 51463 b
1522	1522	SB2203 - 42 - LRB103 25126 HLH 51463 b
1523	1523	1 20, 2012, the limiting rate for tax year 2012 shall be the rate
1524	1524	2 that generates the approximate total amount of taxes
1525	1525	3 extendable for that tax year, as set forth in the proposition
1526	1526	4 approved by the voters; this rate shall be the final rate
1527	1527	5 applied by the county clerk for the aggregate of all capped
1528	1528	6 funds of the district for tax year 2012.
1529	1529	7 (Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21;
1530	1530	8 102-519, eff. 8-20-21; 102-558, eff. 8-20-21; 102-707, eff.
1531	1531	9 4-22-22; 102-813, eff. 5-13-22; 102-895, eff. 5-23-22; revised
1532	1532	10 8-29-22.)
1533	1533	11 (35 ILCS 200/18-205)
1534	1534	12 Sec. 18-205. Referendum to increase the extension
1535	1535	13 limitation. A taxing district is limited to an extension
1536	1536	14 limitation as defined in Section 18-185 of 5% or the
1537	1537	15 percentage increase in the Consumer Price Index during the
1538	1538	16 12-month calendar year preceding the levy year, whichever is
1539	1539	17 less. A taxing district may increase its extension limitation
1540	1540	18 for one or more levy years if that taxing district holds a
1541	1541	19 referendum before the levy date for the first levy year at
1542	1542	20 which a majority of voters voting on the issue approves
1543	1543	21 adoption of a higher extension limitation. Referenda shall be
1544	1544	22 conducted at a regularly scheduled election in accordance with
1545	1545	23 the Election Code. The question shall be presented in
1546	1546	24 substantially the following manner for all elections held
1547	1547	25 after March 21, 2006:
1548	1548
1549	1549
1550	1550
1551	1551
1552	1552
1553	1553	SB2203 - 42 - LRB103 25126 HLH 51463 b
1554	1554
1555	1555
1556	1556	SB2203- 43 -LRB103 25126 HLH 51463 b SB2203 - 43 - LRB103 25126 HLH 51463 b
1557	1557	SB2203 - 43 - LRB103 25126 HLH 51463 b
1558	1558	1 Shall the extension limitation under the Property Tax
1559	1559	2 Extension Limitation Law for (insert the legal name,
1560	1560	3 number, if any, and county or counties of the taxing
1561	1561	4 district and geographic or other common name by which a
1562	1562	5 school or community college district is known and referred
1563	1563	6 to), Illinois, be increased from (the extension limitation
1564	1564	7 under item (a) of the definition of extension limitation
1565	1565	8 in Section 18-185) the lesser of 5% or the percentage
1566	1566	9 increase in the Consumer Price Index over the prior levy
1567	1567	10 year to (insert the percentage of the proposed increase)%
1568	1568	11 per year for (insert each levy year for which the
1569	1569	12 increased extension limitation will apply)?
1570	1570	13 The votes must be recorded as "Yes" or "No".
1571	1571	14 If a majority of voters voting on the issue approves the
1572	1572	15 adoption of the increase, the increase shall be applicable for
1573	1573	16 each levy year specified.
1574	1574	17 The ballot for any question submitted pursuant to this
1575	1575	18 Section shall have printed thereon, but not as a part of the
1576	1576	19 question submitted, only the following supplemental
1577	1577	20 information (which shall be supplied to the election authority
1578	1578	21 by the taxing district) in substantially the following form:
1579	1579	22 (1) For the (insert the first levy year for which the
1580	1580	23 increased extension limitation will be applicable) levy
1581	1581	24 year the approximate amount of the additional tax
1582	1582	25 extendable against property containing a single family
1583	1583	26 residence and having a fair market value at the time of the
1584	1584
1585	1585
1586	1586
1587	1587
1588	1588
1589	1589	SB2203 - 43 - LRB103 25126 HLH 51463 b
1590	1590
1591	1591
1592	1592	SB2203- 44 -LRB103 25126 HLH 51463 b SB2203 - 44 - LRB103 25126 HLH 51463 b
1593	1593	SB2203 - 44 - LRB103 25126 HLH 51463 b
1594	1594	1 referendum of $100,000 is estimated to be $....
1595	1595	2 (2) Based upon an average annual percentage increase
1596	1596	3 (or decrease) in the market value of such property of ...%
1597	1597	4 (insert percentage equal to the average annual percentage
1598	1598	5 increase or decrease for the prior 3 levy years, at the
1599	1599	6 time the submission of the question is initiated by the
1600	1600	7 taxing district, in the amount of (A) the equalized
1601	1601	8 assessed value of the taxable property in the taxing
1602	1602	9 district less (B) the new property included in the
1603	1603	10 equalized assessed value), the approximate amount of the
1604	1604	11 additional tax extendable against such property for the
1605	1605	12 ... levy year is estimated to be $... and for the ... levy
1606	1606	13 year is estimated to be $....
1607	1607	14 Paragraph (2) shall be included only if the increased
1608	1608	15 extension limitation will be applicable for more than one year
1609	1609	16 and shall list each levy year for which the increased
1610	1610	17 extension limitation will be applicable. The additional tax
1611	1611	18 shown for each levy year shall be the approximate dollar
1612	1612	19 amount of the increase over the amount of the most recently
1613	1613	20 completed extension at the time the submission of the question
1614	1614	21 is initiated by the taxing district. The approximate amount of
1615	1615	22 the additional tax extendable shown in paragraphs (1) and (2)
1616	1616	23 shall be calculated by multiplying $100,000 (the fair market
1617	1617	24 value of the property without regard to any property tax
1618	1618	25 exemptions) by (i) the percentage level of assessment
1619	1619	26 prescribed for that property by statute, or by ordinance of
1620	1620
1621	1621
1622	1622
1623	1623
1624	1624
1625	1625	SB2203 - 44 - LRB103 25126 HLH 51463 b
1626	1626
1627	1627
1628	1628	SB2203- 45 -LRB103 25126 HLH 51463 b SB2203 - 45 - LRB103 25126 HLH 51463 b
1629	1629	SB2203 - 45 - LRB103 25126 HLH 51463 b
1630	1630	1 the county board in counties that classify property for
1631	1631	2 purposes of taxation in accordance with Section 4 of Article
1632	1632	3 IX of the Illinois Constitution; (ii) the most recent final
1633	1633	4 equalization factor certified to the county clerk by the
1634	1634	5 Department of Revenue at the time the taxing district
1635	1635	6 initiates the submission of the proposition to the electors;
1636	1636	7 (iii) the last known aggregate extension base of the taxing
1637	1637	8 district at the time the submission of the question is
1638	1638	9 initiated by the taxing district; and (iv) the difference
1639	1639	10 between the percentage increase proposed in the question and
1640	1640	11 the otherwise applicable extension limitation lesser of 5% or
1641	1641	12 the percentage increase in the Consumer Price Index for the
1642	1642	13 prior levy year (or an estimate of the percentage increase for
1643	1643	14 the prior levy year if the increase is unavailable at the time
1644	1644	15 the submission of the question is initiated by the taxing
1645	1645	16 district); and dividing the result by the last known equalized
1646	1646	17 assessed value of the taxing district at the time the
1647	1647	18 submission of the question is initiated by the taxing
1648	1648	19 district. This amendatory Act of the 97th General Assembly is
1649	1649	20 intended to clarify the existing requirements of this Section,
1650	1650	21 and shall not be construed to validate any prior non-compliant
1651	1651	22 referendum language. Any notice required to be published in
1652	1652	23 connection with the submission of the question shall also
1653	1653	24 contain this supplemental information and shall not contain
1654	1654	25 any other supplemental information. Any error, miscalculation,
1655	1655	26 or inaccuracy in computing any amount set forth on the ballot
1656	1656
1657	1657
1658	1658
1659	1659
1660	1660
1661	1661	SB2203 - 45 - LRB103 25126 HLH 51463 b
1662	1662
1663	1663
1664	1664	SB2203- 46 -LRB103 25126 HLH 51463 b SB2203 - 46 - LRB103 25126 HLH 51463 b
1665	1665	SB2203 - 46 - LRB103 25126 HLH 51463 b
1666	1666	1 or in the notice that is not deliberate shall not invalidate or
1667	1667	2 affect the validity of any proposition approved. Notice of the
1668	1668	3 referendum shall be published and posted as otherwise required
1669	1669	4 by law, and the submission of the question shall be initiated
1670	1670	5 as provided by law.
1671	1671	6 (Source: P.A. 97-1087, eff. 8-24-12.)
1672	1672	7 (35 ILCS 200/18-207 new)
1673	1673	8 Sec. 18-207. Reduced aggregate extension base.
1674	1674	9 (a) Upon submission of a petition signed by a number of
1675	1675	10 voters of the taxing district that is not less than 10% of the
1676	1676	11 votes cast in the taxing district at the immediately preceding
1677	1677	12 gubernatorial election, the question of whether a taxing
1678	1678	13 district shall reduce its aggregate extension base for the
1679	1679	14 purpose of lowering its limiting rate for future years shall
1680	1680	15 be submitted to the voters of the taxing district at the next
1681	1681	16 general or consolidated election. The petition shall set forth
1682	1682	17 the amount of the reduction and the levy years for which the
1683	1683	18 reduction shall be applicable.
1684	1684	19 (b) The petition shall be filed with the applicable
1685	1685	20 election authority, as defined in Section 1-3 of the Election
1686	1686	21 Code, or, in the case of multiple election authorities, with
1687	1687	22 the State Board of Elections, not more than 10 months nor less
1688	1688	23 than 6 months prior to the election at which the question is to
1689	1689	24 be submitted to the voters, and its validity shall be
1690	1690	25 determined as provided by Article 28 of the Election Code and
1691	1691
1692	1692
1693	1693
1694	1694
1695	1695
1696	1696	SB2203 - 46 - LRB103 25126 HLH 51463 b
1697	1697
1698	1698
1699	1699	SB2203- 47 -LRB103 25126 HLH 51463 b SB2203 - 47 - LRB103 25126 HLH 51463 b
1700	1700	SB2203 - 47 - LRB103 25126 HLH 51463 b
1701	1701	1 general election law. The election authority or Board, as
1702	1702	2 applicable, shall certify the question and the proper election
1703	1703	3 authority or authorities shall submit the question to the
1704	1704	4 voters. Except as otherwise provided in this Section, this
1705	1705	5 referendum shall be subject to all other general election law
1706	1706	6 requirements.
1707	1707	7 (c) The proposition seeking to reduce the aggregate
1708	1708	8 extension base shall be in substantially the following form:
1709	1709	9 Shall the aggregate extension base used to calculate
1710	1710	10 the limiting rate for (taxing district) under the Property
1711	1711	11 Tax Extension Limitation Law be reduced by (amount of
1712	1712	12 money expressed in U.S. dollars) for (levy year or years)?
1713	1713	13 Votes shall be recorded as "Yes" or "No".
1714	1714	14 If a majority of all votes cast on the proposition are in
1715	1715	15 favor of the proposition, then the aggregate extension base
1716	1716	16 shall be reduced as provided in the referendum.
1717	1717	17 (35 ILCS 200/18-212)
1718	1718	18 Sec. 18-212. Referendum on debt service extension base. A
1719	1719	19 taxing district may establish or increase its debt service
1720	1720	20 extension base if (i) that taxing district holds a referendum
1721	1721	21 before the date on which the levy must be filed with the county
1722	1722	22 clerk of the county or counties in which the taxing district is
1723	1723	23 situated and (ii) a majority of voters voting on the issue
1724	1724	24 approves the establishment of or increase in the debt service
1725	1725	25 extension base. A debt service extension base established or
1726	1726
1727	1727
1728	1728
1729	1729
1730	1730
1731	1731	SB2203 - 47 - LRB103 25126 HLH 51463 b
1732	1732
1733	1733
1734	1734	SB2203- 48 -LRB103 25126 HLH 51463 b SB2203 - 48 - LRB103 25126 HLH 51463 b
1735	1735	SB2203 - 48 - LRB103 25126 HLH 51463 b
1736	1736	1 increased by a referendum held pursuant to this Section after
1737	1737	2 February 2, 2010, shall be increased each year, commencing
1738	1738	3 with the first levy year beginning after the date of the
1739	1739	4 referendum, by the extension limitation lesser of 5% or the
1740	1740	5 percentage increase in the Consumer Price Index during the
1741	1741	6 12-month calendar year preceding the levy year if the optional
1742	1742	7 language concerning the annual increase is included in the
1743	1743	8 question submitted to the electors of the taxing district.
1744	1744	9 Referenda under this Section shall be conducted at a regularly
1745	1745	10 scheduled election in accordance with the Election Code. The
1746	1746	11 governing body of the taxing district shall certify the
1747	1747	12 question to the proper election authorities who shall submit
1748	1748	13 the question to the electors of the taxing district in
1749	1749	14 substantially the following form:
1750	1750	15 "Shall the debt service extension base under the Property
1751	1751	16 Tax Extension Limitation Law for ... (taxing district
1752	1752	17 name) ... for payment of principal and interest on limited
1753	1753	18 bonds be .... ((established at $ ....) . (or) (increased
1754	1754	19 from $ .... to $ ....)) .. for the ..... levy year and all
1755	1755	20 subsequent levy years (optional language: , such debt
1756	1756	21 service extension base to be increased each year by
1757	1757	22 (extension limitation amount) the lesser of 5% or the
1758	1758	23 percentage increase in the Consumer Price Index during the
1759	1759	24 12-month calendar year preceding the levy year)?"
1760	1760	25 Votes on the question shall be recorded as "Yes" or "No".
1761	1761	26 If a majority of voters voting on the issue approves the
1762	1762
1763	1763
1764	1764
1765	1765
1766	1766
1767	1767	SB2203 - 48 - LRB103 25126 HLH 51463 b
1768	1768
1769	1769
1770	1770	SB2203- 49 -LRB103 25126 HLH 51463 b SB2203 - 49 - LRB103 25126 HLH 51463 b
1771	1771	SB2203 - 49 - LRB103 25126 HLH 51463 b
1772	1772	1 establishment of or increase in the debt service extension
1773	1773	2 base, the establishment of or increase in the debt service
1774	1774	3 extension base shall be applicable for the levy years
1775	1775	4 specified.
1776	1776	5 (Source: P.A. 96-1202, eff. 7-22-10.)
1777	1777	6 Section 99. Effective date. This Act takes effect upon
1778	1778	7 becoming law.
1779	1779
1780	1780
1781	1781
1782	1782
1783	1783
1784	1784	SB2203 - 49 - LRB103 25126 HLH 51463 b