104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2515 Introduced , by Rep. Joe C. Sosnowski SYNOPSIS AS INTRODUCED: 35 ILCS 505/8 from Ch. 120, par. 42455 ILCS 5/5-1192 new60 ILCS 1/Art. 24.5 heading new60 ILCS 1/24.5-5 new60 ILCS 1/24.5-10 new Amends the Township Code. Provides that all townships with a population less than 500 are dissolved 2 years after the effective date of the amendatory Act. Provides for the transfer of real and personal property, and any other assets, together with all personnel, contractual obligations, and liabilities of the dissolving township to the county containing the geographic boundaries of the dissolving township. Provides that, on and after the date of dissolution, all rights and duties of the dissolved township may be exercised by the county containing the geographic boundaries of the dissolving township solely on behalf of the residents of the geographic area within the boundaries of the dissolved township. Provides that the county board of the county containing the geographic boundaries of the dissolving township may levy a property tax within the boundaries of the dissolved township for the duties taken on by the county containing the geographic boundaries of the dissolving township. Provides that all road districts wholly within the boundaries of a dissolving township are dissolved on the date of dissolution of the dissolving township and the powers and responsibilities of the road district are transferred to the county containing the geographic boundaries of the dissolving township, and provides that municipalities within the dissolving township may elect to assume the duties and responsibilities of the road district or road districts. Provides that elected and appointed township officers and road commissioners shall cease to hold office on the date of dissolution of the township and road districts, no longer be compensated, and do not have legal recourse relating to the ceasing of their elected or appointed positions upon the ceasing of their offices. Amends the Motor Fuel Tax Law and Counties Code making conforming changes. Effective immediately. LRB104 11984 RTM 22078 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2515 Introduced , by Rep. Joe C. Sosnowski SYNOPSIS AS INTRODUCED: 35 ILCS 505/8 from Ch. 120, par. 42455 ILCS 5/5-1192 new60 ILCS 1/Art. 24.5 heading new60 ILCS 1/24.5-5 new60 ILCS 1/24.5-10 new 35 ILCS 505/8 from Ch. 120, par. 424 55 ILCS 5/5-1192 new 60 ILCS 1/Art. 24.5 heading new 60 ILCS 1/24.5-5 new 60 ILCS 1/24.5-10 new Amends the Township Code. Provides that all townships with a population less than 500 are dissolved 2 years after the effective date of the amendatory Act. Provides for the transfer of real and personal property, and any other assets, together with all personnel, contractual obligations, and liabilities of the dissolving township to the county containing the geographic boundaries of the dissolving township. Provides that, on and after the date of dissolution, all rights and duties of the dissolved township may be exercised by the county containing the geographic boundaries of the dissolving township solely on behalf of the residents of the geographic area within the boundaries of the dissolved township. Provides that the county board of the county containing the geographic boundaries of the dissolving township may levy a property tax within the boundaries of the dissolved township for the duties taken on by the county containing the geographic boundaries of the dissolving township. Provides that all road districts wholly within the boundaries of a dissolving township are dissolved on the date of dissolution of the dissolving township and the powers and responsibilities of the road district are transferred to the county containing the geographic boundaries of the dissolving township, and provides that municipalities within the dissolving township may elect to assume the duties and responsibilities of the road district or road districts. Provides that elected and appointed township officers and road commissioners shall cease to hold office on the date of dissolution of the township and road districts, no longer be compensated, and do not have legal recourse relating to the ceasing of their elected or appointed positions upon the ceasing of their offices. Amends the Motor Fuel Tax Law and Counties Code making conforming changes. Effective immediately. LRB104 11984 RTM 22078 b LRB104 11984 RTM 22078 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2515 Introduced , by Rep. Joe C. Sosnowski SYNOPSIS AS INTRODUCED: 35 ILCS 505/8 from Ch. 120, par. 42455 ILCS 5/5-1192 new60 ILCS 1/Art. 24.5 heading new60 ILCS 1/24.5-5 new60 ILCS 1/24.5-10 new 35 ILCS 505/8 from Ch. 120, par. 424 55 ILCS 5/5-1192 new 60 ILCS 1/Art. 24.5 heading new 60 ILCS 1/24.5-5 new 60 ILCS 1/24.5-10 new 35 ILCS 505/8 from Ch. 120, par. 424 55 ILCS 5/5-1192 new 60 ILCS 1/Art. 24.5 heading new 60 ILCS 1/24.5-5 new 60 ILCS 1/24.5-10 new Amends the Township Code. Provides that all townships with a population less than 500 are dissolved 2 years after the effective date of the amendatory Act. Provides for the transfer of real and personal property, and any other assets, together with all personnel, contractual obligations, and liabilities of the dissolving township to the county containing the geographic boundaries of the dissolving township. Provides that, on and after the date of dissolution, all rights and duties of the dissolved township may be exercised by the county containing the geographic boundaries of the dissolving township solely on behalf of the residents of the geographic area within the boundaries of the dissolved township. Provides that the county board of the county containing the geographic boundaries of the dissolving township may levy a property tax within the boundaries of the dissolved township for the duties taken on by the county containing the geographic boundaries of the dissolving township. Provides that all road districts wholly within the boundaries of a dissolving township are dissolved on the date of dissolution of the dissolving township and the powers and responsibilities of the road district are transferred to the county containing the geographic boundaries of the dissolving township, and provides that municipalities within the dissolving township may elect to assume the duties and responsibilities of the road district or road districts. Provides that elected and appointed township officers and road commissioners shall cease to hold office on the date of dissolution of the township and road districts, no longer be compensated, and do not have legal recourse relating to the ceasing of their elected or appointed positions upon the ceasing of their offices. Amends the Motor Fuel Tax Law and Counties Code making conforming changes. Effective immediately. LRB104 11984 RTM 22078 b LRB104 11984 RTM 22078 b LRB104 11984 RTM 22078 b A BILL FOR HB2515LRB104 11984 RTM 22078 b HB2515 LRB104 11984 RTM 22078 b HB2515 LRB104 11984 RTM 22078 b 1 AN ACT concerning local government. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Motor Fuel Tax Law is amended by changing 5 Section 8 as follows: 6 (35 ILCS 505/8) (from Ch. 120, par. 424) 7 Sec. 8. Distribution of proceeds of tax. Except as 8 provided in subsection (a-1) of this Section, Section 8a, 9 subdivision (h)(1) of Section 12a, Section 13a.6, and items 10 13, 14, 15, and 16 of Section 15, all money received by the 11 Department under this Act, including payments made to the 12 Department by member jurisdictions participating in the 13 International Fuel Tax Agreement, shall be deposited into a 14 special fund in the State treasury, to be known as the Motor 15 Fuel Tax Fund, and shall be used as follows: 16 (a) 2 1/2 cents per gallon of the tax collected on special 17 fuel under paragraph (b) of Section 2 and Section 13a of this 18 Act shall be transferred to the State Construction Account 19 Fund in the State Treasury; the remainder of the tax collected 20 on special fuel under paragraph (b) of Section 2 and Section 21 13a of this Act shall be deposited into the Road Fund; 22 (a-1) Beginning on July 1, 2019, an amount equal to the 23 amount of tax collected under subsection (a) of Section 2 and 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2515 Introduced , by Rep. Joe C. Sosnowski SYNOPSIS AS INTRODUCED: 35 ILCS 505/8 from Ch. 120, par. 42455 ILCS 5/5-1192 new60 ILCS 1/Art. 24.5 heading new60 ILCS 1/24.5-5 new60 ILCS 1/24.5-10 new 35 ILCS 505/8 from Ch. 120, par. 424 55 ILCS 5/5-1192 new 60 ILCS 1/Art. 24.5 heading new 60 ILCS 1/24.5-5 new 60 ILCS 1/24.5-10 new 35 ILCS 505/8 from Ch. 120, par. 424 55 ILCS 5/5-1192 new 60 ILCS 1/Art. 24.5 heading new 60 ILCS 1/24.5-5 new 60 ILCS 1/24.5-10 new Amends the Township Code. Provides that all townships with a population less than 500 are dissolved 2 years after the effective date of the amendatory Act. Provides for the transfer of real and personal property, and any other assets, together with all personnel, contractual obligations, and liabilities of the dissolving township to the county containing the geographic boundaries of the dissolving township. Provides that, on and after the date of dissolution, all rights and duties of the dissolved township may be exercised by the county containing the geographic boundaries of the dissolving township solely on behalf of the residents of the geographic area within the boundaries of the dissolved township. Provides that the county board of the county containing the geographic boundaries of the dissolving township may levy a property tax within the boundaries of the dissolved township for the duties taken on by the county containing the geographic boundaries of the dissolving township. Provides that all road districts wholly within the boundaries of a dissolving township are dissolved on the date of dissolution of the dissolving township and the powers and responsibilities of the road district are transferred to the county containing the geographic boundaries of the dissolving township, and provides that municipalities within the dissolving township may elect to assume the duties and responsibilities of the road district or road districts. Provides that elected and appointed township officers and road commissioners shall cease to hold office on the date of dissolution of the township and road districts, no longer be compensated, and do not have legal recourse relating to the ceasing of their elected or appointed positions upon the ceasing of their offices. Amends the Motor Fuel Tax Law and Counties Code making conforming changes. Effective immediately. LRB104 11984 RTM 22078 b LRB104 11984 RTM 22078 b LRB104 11984 RTM 22078 b A BILL FOR 35 ILCS 505/8 from Ch. 120, par. 424 55 ILCS 5/5-1192 new 60 ILCS 1/Art. 24.5 heading new 60 ILCS 1/24.5-5 new 60 ILCS 1/24.5-10 new LRB104 11984 RTM 22078 b HB2515 LRB104 11984 RTM 22078 b HB2515- 2 -LRB104 11984 RTM 22078 b HB2515 - 2 - LRB104 11984 RTM 22078 b HB2515 - 2 - LRB104 11984 RTM 22078 b 1 Section 13a as a result of the increase in the tax rate under 2 subsection (a) of Section 2 authorized by Public Act 101-32 3 shall be deposited each month into the Transportation Renewal 4 Fund; provided, however, that the amount that represents the 5 part (b) portion of the rate under Section 13a shall be 6 deposited each month into the Motor Fuel Tax Fund and the 7 Transportation Renewal Fund in the same proportion as the 8 amount collected under subsection (a) of Section 2; 9 (b) $420,000 shall be transferred each month to the State 10 Boating Act Fund to be used by the Department of Natural 11 Resources for the purposes specified in Article X of the Boat 12 Registration and Safety Act; 13 (c) $3,500,000 shall be transferred each month to the 14 Grade Crossing Protection Fund to be used as follows: not less 15 than $12,000,000 each fiscal year shall be used for the 16 construction or reconstruction of rail highway grade 17 separation structures; $5,500,000 in fiscal year 2022 and each 18 fiscal year thereafter shall be transferred to the 19 Transportation Regulatory Fund and shall be used to pay the 20 cost of administration of the Illinois Commerce Commission's 21 railroad safety program in connection with its duties under 22 subsection (3) of Section 18c-7401 of the Illinois Vehicle 23 Code, with the remainder to be used by the Department of 24 Transportation upon order of the Illinois Commerce Commission, 25 to pay that part of the cost apportioned by such Commission to 26 the State to cover the interest of the public in the use of HB2515 - 2 - LRB104 11984 RTM 22078 b HB2515- 3 -LRB104 11984 RTM 22078 b HB2515 - 3 - LRB104 11984 RTM 22078 b HB2515 - 3 - LRB104 11984 RTM 22078 b 1 highways, roads, streets, or pedestrian walkways in the county 2 highway system, township and district road system, or 3 municipal street system as defined in the Illinois Highway 4 Code, as the same may from time to time be amended, for 5 separation of grades, for installation, construction or 6 reconstruction of crossing protection or reconstruction, 7 alteration, relocation including construction or improvement 8 of any existing highway necessary for access to property or 9 improvement of any grade crossing and grade crossing surface 10 including the necessary highway approaches thereto of any 11 railroad across the highway or public road, or for the 12 installation, construction, reconstruction, or maintenance of 13 safety treatments to deter trespassing or a pedestrian walkway 14 over or under a railroad right-of-way, as provided for in and 15 in accordance with Section 18c-7401 of the Illinois Vehicle 16 Code. The Commission may order up to $2,000,000 per year in 17 Grade Crossing Protection Fund moneys for the improvement of 18 grade crossing surfaces and up to $300,000 per year for the 19 maintenance and renewal of 4-quadrant gate vehicle detection 20 systems located at non-high speed rail grade crossings. In 21 entering orders for projects for which payments from the Grade 22 Crossing Protection Fund will be made, the Commission shall 23 account for expenditures authorized by the orders on a cash 24 rather than an accrual basis. For purposes of this requirement 25 an "accrual basis" assumes that the total cost of the project 26 is expended in the fiscal year in which the order is entered, HB2515 - 3 - LRB104 11984 RTM 22078 b HB2515- 4 -LRB104 11984 RTM 22078 b HB2515 - 4 - LRB104 11984 RTM 22078 b HB2515 - 4 - LRB104 11984 RTM 22078 b 1 while a "cash basis" allocates the cost of the project among 2 fiscal years as expenditures are actually made. To meet the 3 requirements of this subsection, the Illinois Commerce 4 Commission shall develop annual and 5-year project plans of 5 rail crossing capital improvements that will be paid for with 6 moneys from the Grade Crossing Protection Fund. The annual 7 project plan shall identify projects for the succeeding fiscal 8 year and the 5-year project plan shall identify projects for 9 the 5 directly succeeding fiscal years. The Commission shall 10 submit the annual and 5-year project plans for this Fund to the 11 Governor, the President of the Senate, the Senate Minority 12 Leader, the Speaker of the House of Representatives, and the 13 Minority Leader of the House of Representatives on the first 14 Wednesday in April of each year; 15 (d) of the amount remaining after allocations provided for 16 in subsections (a), (a-1), (b), and (c), a sufficient amount 17 shall be reserved to pay all of the following: 18 (1) the costs of the Department of Revenue in 19 administering this Act; 20 (2) the costs of the Department of Transportation in 21 performing its duties imposed by the Illinois Highway Code 22 for supervising the use of motor fuel tax funds 23 apportioned to municipalities, counties and road 24 districts; 25 (3) refunds provided for in Section 13, refunds for 26 overpayment of decal fees paid under Section 13a.4 of this HB2515 - 4 - LRB104 11984 RTM 22078 b HB2515- 5 -LRB104 11984 RTM 22078 b HB2515 - 5 - LRB104 11984 RTM 22078 b HB2515 - 5 - LRB104 11984 RTM 22078 b 1 Act, and refunds provided for under the terms of the 2 International Fuel Tax Agreement referenced in Section 3 14a; 4 (4) from October 1, 1985 until June 30, 1994, the 5 administration of the Vehicle Emissions Inspection Law, 6 which amount shall be certified monthly by the 7 Environmental Protection Agency to the State Comptroller 8 and shall promptly be transferred by the State Comptroller 9 and Treasurer from the Motor Fuel Tax Fund to the Vehicle 10 Inspection Fund, and for the period July 1, 1994 through 11 June 30, 2000, one-twelfth of $25,000,000 each month, for 12 the period July 1, 2000 through June 30, 2003, one-twelfth 13 of $30,000,000 each month, and $15,000,000 on July 1, 14 2003, and $15,000,000 on January 1, 2004, and $15,000,000 15 on each July 1 and October 1, or as soon thereafter as may 16 be practical, during the period July 1, 2004 through June 17 30, 2012, and $30,000,000 on June 1, 2013, or as soon 18 thereafter as may be practical, and $15,000,000 on July 1 19 and October 1, or as soon thereafter as may be practical, 20 during the period of July 1, 2013 through June 30, 2015, 21 for the administration of the Vehicle Emissions Inspection 22 Law of 2005, to be transferred by the State Comptroller 23 and Treasurer from the Motor Fuel Tax Fund into the 24 Vehicle Inspection Fund; 25 (4.5) beginning on July 1, 2019, the costs of the 26 Environmental Protection Agency for the administration of HB2515 - 5 - LRB104 11984 RTM 22078 b HB2515- 6 -LRB104 11984 RTM 22078 b HB2515 - 6 - LRB104 11984 RTM 22078 b HB2515 - 6 - LRB104 11984 RTM 22078 b 1 the Vehicle Emissions Inspection Law of 2005 shall be 2 paid, subject to appropriation, from the Motor Fuel Tax 3 Fund into the Vehicle Inspection Fund; beginning in 2019, 4 no later than December 31 of each year, or as soon 5 thereafter as practical, the State Comptroller shall 6 direct and the State Treasurer shall transfer from the 7 Vehicle Inspection Fund to the Motor Fuel Tax Fund any 8 balance remaining in the Vehicle Inspection Fund in excess 9 of $2,000,000; 10 (5) amounts ordered paid by the Court of Claims; and 11 (6) payment of motor fuel use taxes due to member 12 jurisdictions under the terms of the International Fuel 13 Tax Agreement. The Department shall certify these amounts 14 to the Comptroller by the 15th day of each month; the 15 Comptroller shall cause orders to be drawn for such 16 amounts, and the Treasurer shall administer those amounts 17 on or before the last day of each month; 18 (e) after allocations for the purposes set forth in 19 subsections (a), (a-1), (b), (c), and (d), the remaining 20 amount shall be apportioned as follows: 21 (1) Until January 1, 2000, 58.4%, and beginning 22 January 1, 2000, 45.6% shall be deposited as follows: 23 (A) 37% into the State Construction Account Fund, 24 and 25 (B) 63% into the Road Fund, $1,250,000 of which 26 shall be reserved each month for the Department of HB2515 - 6 - LRB104 11984 RTM 22078 b HB2515- 7 -LRB104 11984 RTM 22078 b HB2515 - 7 - LRB104 11984 RTM 22078 b HB2515 - 7 - LRB104 11984 RTM 22078 b 1 Transportation to be used in accordance with the 2 provisions of Sections 6-901 through 6-906 of the 3 Illinois Highway Code; 4 (2) Until January 1, 2000, 41.6%, and beginning 5 January 1, 2000, 54.4% shall be transferred to the 6 Department of Transportation to be distributed as follows: 7 (A) 49.10% to the municipalities of the State, 8 (B) 16.74% to the counties of the State having 9 1,000,000 or more inhabitants, 10 (C) 18.27% to the counties of the State having 11 less than 1,000,000 inhabitants, 12 (D) 15.89% to the road districts of the State. 13 If a township is dissolved under Article 24 of the 14 Township Code, McHenry County shall receive any moneys 15 that would have been distributed to the township under 16 this subparagraph, except that a municipality that assumes 17 the powers and responsibilities of a road district under 18 paragraph (6) of Section 24-35 of the Township Code shall 19 receive any moneys that would have been distributed to the 20 township in a percent equal to the area of the dissolved 21 road district or portion of the dissolved road district 22 over which the municipality assumed the powers and 23 responsibilities compared to the total area of the 24 dissolved township. The moneys received under this 25 subparagraph shall be used in the geographic area of the 26 dissolved township. If a township is reconstituted as HB2515 - 7 - LRB104 11984 RTM 22078 b HB2515- 8 -LRB104 11984 RTM 22078 b HB2515 - 8 - LRB104 11984 RTM 22078 b HB2515 - 8 - LRB104 11984 RTM 22078 b 1 provided under Section 24-45 of the Township Code, McHenry 2 County or a municipality shall no longer be distributed 3 moneys under this subparagraph. 4 If a township is dissolved under Article 24.5 of the 5 Township Code, the county containing the geographic 6 boundaries of the dissolving township shall receive any 7 moneys that would have been distributed to the township 8 under this subparagraph, except that a municipality that 9 assumes the powers and responsibilities of a road district 10 under paragraph (5) of Section 24.5-10 of the Township 11 Code shall receive any moneys that would have been 12 distributed to the township in a percent equal to the area 13 of the dissolved road district or portion of the dissolved 14 road district over which the municipality assumed the 15 powers and responsibilities compared to the total area of 16 the dissolved township. The moneys received under this 17 subparagraph shall be used in the geographic area of the 18 dissolved township. 19 As soon as may be after the first day of each month, the 20 Department of Transportation shall allot to each municipality 21 its share of the amount apportioned to the several 22 municipalities which shall be in proportion to the population 23 of such municipalities as determined by the last preceding 24 municipal census if conducted by the Federal Government or 25 Federal census. If territory is annexed to any municipality 26 subsequent to the time of the last preceding census the HB2515 - 8 - LRB104 11984 RTM 22078 b HB2515- 9 -LRB104 11984 RTM 22078 b HB2515 - 9 - LRB104 11984 RTM 22078 b HB2515 - 9 - LRB104 11984 RTM 22078 b 1 corporate authorities of such municipality may cause a census 2 to be taken of such annexed territory and the population so 3 ascertained for such territory shall be added to the 4 population of the municipality as determined by the last 5 preceding census for the purpose of determining the allotment 6 for that municipality. If the population of any municipality 7 was not determined by the last Federal census preceding any 8 apportionment, the apportionment to such municipality shall be 9 in accordance with any census taken by such municipality. Any 10 municipal census used in accordance with this Section shall be 11 certified to the Department of Transportation by the clerk of 12 such municipality, and the accuracy thereof shall be subject 13 to approval of the Department which may make such corrections 14 as it ascertains to be necessary. 15 As soon as may be after the first day of each month, the 16 Department of Transportation shall allot to each county its 17 share of the amount apportioned to the several counties of the 18 State as herein provided. Each allotment to the several 19 counties having less than 1,000,000 inhabitants shall be in 20 proportion to the amount of motor vehicle license fees 21 received from the residents of such counties, respectively, 22 during the preceding calendar year. The Secretary of State 23 shall, on or before April 15 of each year, transmit to the 24 Department of Transportation a full and complete report 25 showing the amount of motor vehicle license fees received from 26 the residents of each county, respectively, during the HB2515 - 9 - LRB104 11984 RTM 22078 b HB2515- 10 -LRB104 11984 RTM 22078 b HB2515 - 10 - LRB104 11984 RTM 22078 b HB2515 - 10 - LRB104 11984 RTM 22078 b 1 preceding calendar year. The Department of Transportation 2 shall, each month, use for allotment purposes the last such 3 report received from the Secretary of State. 4 As soon as may be after the first day of each month, the 5 Department of Transportation shall allot to the several 6 counties their share of the amount apportioned for the use of 7 road districts. The allotment shall be apportioned among the 8 several counties in the State in the proportion which the 9 total mileage of township or district roads in the respective 10 counties bears to the total mileage of all township and 11 district roads in the State. Funds allotted to the respective 12 counties for the use of road districts therein shall be 13 allocated to the several road districts in the county in the 14 proportion which the total mileage of such township or 15 district roads in the respective road districts bears to the 16 total mileage of all such township or district roads in the 17 county. After July 1 of any year prior to 2011, no allocation 18 shall be made for any road district unless it levied a tax for 19 road and bridge purposes in an amount which will require the 20 extension of such tax against the taxable property in any such 21 road district at a rate of not less than either .08% of the 22 value thereof, based upon the assessment for the year 23 immediately prior to the year in which such tax was levied and 24 as equalized by the Department of Revenue or, in DuPage 25 County, an amount equal to or greater than $12,000 per mile of 26 road under the jurisdiction of the road district, whichever is HB2515 - 10 - LRB104 11984 RTM 22078 b HB2515- 11 -LRB104 11984 RTM 22078 b HB2515 - 11 - LRB104 11984 RTM 22078 b HB2515 - 11 - LRB104 11984 RTM 22078 b 1 less. Beginning July 1, 2011 and each July 1 thereafter, an 2 allocation shall be made for any road district if it levied a 3 tax for road and bridge purposes. In counties other than 4 DuPage County, if the amount of the tax levy requires the 5 extension of the tax against the taxable property in the road 6 district at a rate that is less than 0.08% of the value 7 thereof, based upon the assessment for the year immediately 8 prior to the year in which the tax was levied and as equalized 9 by the Department of Revenue, then the amount of the 10 allocation for that road district shall be a percentage of the 11 maximum allocation equal to the percentage obtained by 12 dividing the rate extended by the district by 0.08%. In DuPage 13 County, if the amount of the tax levy requires the extension of 14 the tax against the taxable property in the road district at a 15 rate that is less than the lesser of (i) 0.08% of the value of 16 the taxable property in the road district, based upon the 17 assessment for the year immediately prior to the year in which 18 such tax was levied and as equalized by the Department of 19 Revenue, or (ii) a rate that will yield an amount equal to 20 $12,000 per mile of road under the jurisdiction of the road 21 district, then the amount of the allocation for the road 22 district shall be a percentage of the maximum allocation equal 23 to the percentage obtained by dividing the rate extended by 24 the district by the lesser of (i) 0.08% or (ii) the rate that 25 will yield an amount equal to $12,000 per mile of road under 26 the jurisdiction of the road district. HB2515 - 11 - LRB104 11984 RTM 22078 b HB2515- 12 -LRB104 11984 RTM 22078 b HB2515 - 12 - LRB104 11984 RTM 22078 b HB2515 - 12 - LRB104 11984 RTM 22078 b 1 Prior to 2011, if any road district has levied a special 2 tax for road purposes pursuant to Sections 6-601, 6-602, and 3 6-603 of the Illinois Highway Code, and such tax was levied in 4 an amount which would require extension at a rate of not less 5 than .08% of the value of the taxable property thereof, as 6 equalized or assessed by the Department of Revenue, or, in 7 DuPage County, an amount equal to or greater than $12,000 per 8 mile of road under the jurisdiction of the road district, 9 whichever is less, such levy shall, however, be deemed a 10 proper compliance with this Section and shall qualify such 11 road district for an allotment under this Section. Beginning 12 in 2011 and thereafter, if any road district has levied a 13 special tax for road purposes under Sections 6-601, 6-602, and 14 6-603 of the Illinois Highway Code, and the tax was levied in 15 an amount that would require extension at a rate of not less 16 than 0.08% of the value of the taxable property of that road 17 district, as equalized or assessed by the Department of 18 Revenue or, in DuPage County, an amount equal to or greater 19 than $12,000 per mile of road under the jurisdiction of the 20 road district, whichever is less, that levy shall be deemed a 21 proper compliance with this Section and shall qualify such 22 road district for a full, rather than proportionate, allotment 23 under this Section. If the levy for the special tax is less 24 than 0.08% of the value of the taxable property, or, in DuPage 25 County if the levy for the special tax is less than the lesser 26 of (i) 0.08% or (ii) $12,000 per mile of road under the HB2515 - 12 - LRB104 11984 RTM 22078 b HB2515- 13 -LRB104 11984 RTM 22078 b HB2515 - 13 - LRB104 11984 RTM 22078 b HB2515 - 13 - LRB104 11984 RTM 22078 b 1 jurisdiction of the road district, and if the levy for the 2 special tax is more than any other levy for road and bridge 3 purposes, then the levy for the special tax qualifies the road 4 district for a proportionate, rather than full, allotment 5 under this Section. If the levy for the special tax is equal to 6 or less than any other levy for road and bridge purposes, then 7 any allotment under this Section shall be determined by the 8 other levy for road and bridge purposes. 9 Prior to 2011, if a township has transferred to the road 10 and bridge fund money which, when added to the amount of any 11 tax levy of the road district would be the equivalent of a tax 12 levy requiring extension at a rate of at least .08%, or, in 13 DuPage County, an amount equal to or greater than $12,000 per 14 mile of road under the jurisdiction of the road district, 15 whichever is less, such transfer, together with any such tax 16 levy, shall be deemed a proper compliance with this Section 17 and shall qualify the road district for an allotment under 18 this Section. 19 In counties in which a property tax extension limitation 20 is imposed under the Property Tax Extension Limitation Law, 21 road districts may retain their entitlement to a motor fuel 22 tax allotment or, beginning in 2011, their entitlement to a 23 full allotment if, at the time the property tax extension 24 limitation was imposed, the road district was levying a road 25 and bridge tax at a rate sufficient to entitle it to a motor 26 fuel tax allotment and continues to levy the maximum allowable HB2515 - 13 - LRB104 11984 RTM 22078 b HB2515- 14 -LRB104 11984 RTM 22078 b HB2515 - 14 - LRB104 11984 RTM 22078 b HB2515 - 14 - LRB104 11984 RTM 22078 b 1 amount after the imposition of the property tax extension 2 limitation. Any road district may in all circumstances retain 3 its entitlement to a motor fuel tax allotment or, beginning in 4 2011, its entitlement to a full allotment if it levied a road 5 and bridge tax in an amount that will require the extension of 6 the tax against the taxable property in the road district at a 7 rate of not less than 0.08% of the assessed value of the 8 property, based upon the assessment for the year immediately 9 preceding the year in which the tax was levied and as equalized 10 by the Department of Revenue or, in DuPage County, an amount 11 equal to or greater than $12,000 per mile of road under the 12 jurisdiction of the road district, whichever is less. 13 As used in this Section, the term "road district" means 14 any road district, including a county unit road district, 15 provided for by the Illinois Highway Code; and the term 16 "township or district road" means any road in the township and 17 district road system as defined in the Illinois Highway Code. 18 For the purposes of this Section, "township or district road" 19 also includes such roads as are maintained by park districts, 20 forest preserve districts and conservation districts. The 21 Department of Transportation shall determine the mileage of 22 all township and district roads for the purposes of making 23 allotments and allocations of motor fuel tax funds for use in 24 road districts. 25 Payment of motor fuel tax moneys to municipalities and 26 counties shall be made as soon as possible after the allotment HB2515 - 14 - LRB104 11984 RTM 22078 b HB2515- 15 -LRB104 11984 RTM 22078 b HB2515 - 15 - LRB104 11984 RTM 22078 b HB2515 - 15 - LRB104 11984 RTM 22078 b 1 is made. The treasurer of the municipality or county may 2 invest these funds until their use is required and the 3 interest earned by these investments shall be limited to the 4 same uses as the principal funds. 5 (Source: P.A. 102-16, eff. 6-17-21; 102-558, eff. 8-20-21; 6 102-699, eff. 4-19-22; 103-8, eff. 6-7-23.) 7 Section 10. The Counties Code is amended by adding Section 8 5-1192 as follows: 9 (55 ILCS 5/5-1192 new) 10 Sec. 5-1192. Dissolution of townships with a population of 11 less than 500. If a township dissolves as provided in Article 12 24.5 of the Township Code, the county containing the 13 geographic boundaries of the dissolving township shall assume 14 the powers, duties, and obligations of the dissolved township 15 as provided in Article 24.5 of the Township Code. 16 Section 15. The Township Code is amended by adding Article 17 24.5 as follows: 18 (60 ILCS 1/Art. 24.5 heading new) 19 ARTICLE 24.5. DISSOLUTION OF TOWNSHIPS WITH A POPULATION LESS 20 THAN 500 21 (60 ILCS 1/24.5-5 new) HB2515 - 15 - LRB104 11984 RTM 22078 b HB2515- 16 -LRB104 11984 RTM 22078 b HB2515 - 16 - LRB104 11984 RTM 22078 b HB2515 - 16 - LRB104 11984 RTM 22078 b 1 Sec. 24.5-5. Dissolving townships with a population of 2 less than 500. All townships with a population less than 500 3 are dissolved 2 years after the effective date of this 4 amendatory Act of the 104th General Assembly. 5 (60 ILCS 1/24.5-10 new) 6 Sec. 24.5-10. Dissolution; transfer of rights and duties. 7 (a) When a township is dissolved under Section 24.5-5: 8 (1) On or before the date of dissolution, all real and 9 personal property, and any other assets, together with all 10 personnel, contractual obligations, and liabilities of the 11 dissolving township and road districts wholly within the 12 boundaries of the dissolving township shall be transferred 13 to the county containing the geographic boundaries of the 14 dissolving township. All funds of the dissolved township 15 and dissolved road districts shall be used solely on 16 behalf of the residents of the geographic area within the 17 boundaries of the dissolved township. 18 After the transfer of property to the county under 19 this paragraph, all park land, cemetery land, buildings, 20 and facilities within the geographic area of the 21 dissolving township must be utilized for the primary 22 benefit of the geographic area of the dissolving township. 23 Proceeds from the sale of the park land, cemetery land, 24 buildings, or facilities after transfer to the county must 25 be utilized for the sole benefit of the geographic area of HB2515 - 16 - LRB104 11984 RTM 22078 b HB2515- 17 -LRB104 11984 RTM 22078 b HB2515 - 17 - LRB104 11984 RTM 22078 b HB2515 - 17 - LRB104 11984 RTM 22078 b 1 the dissolved township. 2 (2) On and after the date of dissolution, all rights 3 and duties of the dissolved township may be exercised by 4 the county containing the geographic boundaries of the 5 dissolving township solely on behalf of the residents of 6 the geographic area within the boundaries of the dissolved 7 township. The duties that may be exercised by the county 8 include, but are not limited to, the administration of a 9 dissolved township's general assistance program, 10 maintenance and operation of a dissolved township's 11 cemeteries, and the chief county assessment officer of the 12 county containing the geographic boundaries of the 13 dissolving township exercising the duties of the township 14 assessor. 15 (3) The county board of the county containing the 16 geographic boundaries of the dissolving township shall not 17 extend a property tax levy that is greater than 25% of the 18 property tax levy extended by the dissolved township or 19 road districts for the duties taken on by the county 20 containing the geographic boundaries of the dissolving 21 township. This property tax levy may not be extended 22 outside the boundaries of the dissolved township. In all 23 subsequent years, this levy shall be bound by the 24 provisions of the Property Tax Extension Limitation Law. 25 A tax levy extended under this paragraph may be used 26 for the purposes allowed by the statute authorizing the HB2515 - 17 - LRB104 11984 RTM 22078 b HB2515- 18 -LRB104 11984 RTM 22078 b HB2515 - 18 - LRB104 11984 RTM 22078 b HB2515 - 18 - LRB104 11984 RTM 22078 b 1 tax levy or to pay liabilities of the dissolved township 2 or dissolved road districts that were transferred to the 3 county under paragraph (1). The taxpayers within the 4 boundaries of the dissolved township are responsible to 5 pay any liabilities transferred to the county: the county 6 shall reduce spending within the boundaries of the former 7 township in the amount necessary to pay off any 8 liabilities transferred to the county under paragraph (1) 9 that are not covered by the assets enumerated in paragraph 10 (1) or taxes under this paragraph. 11 (4) All road districts wholly within the boundaries of 12 the dissolving township are dissolved on the date of 13 dissolution of the dissolving township, and all powers and 14 responsibilities of each road district are transferred to 15 the county containing the geographic boundaries of the 16 dissolving township except as provided in paragraph (5). 17 (5) The county board of the county containing the 18 geographic boundaries of the dissolving township shall 19 give written notice to each municipality whose governing 20 board meets within the boundaries of a dissolving township 21 that the municipality may make an offer, on or before 60 22 days after the date of dissolution of the dissolving 23 township, that the municipality will assume all of the 24 powers and responsibilities of a road district or road 25 districts wholly inside the dissolving township. The 26 notice shall be sent to each municipality on or before 30 HB2515 - 18 - LRB104 11984 RTM 22078 b HB2515- 19 -LRB104 11984 RTM 22078 b HB2515 - 19 - LRB104 11984 RTM 22078 b HB2515 - 19 - LRB104 11984 RTM 22078 b 1 days after the date of dissolution of the township. Any 2 eligible municipality may, with consent of its governing 3 board, make an offer to assume all of the powers and 4 responsibilities of the dissolving township's road 5 district or road districts. A municipality may offer to 6 assume the powers and responsibilities only for a limited 7 period of time. If one or more offers are received by the 8 county containing the geographic boundaries of the 9 dissolving township on or before 60 days after the date of 10 dissolution of the dissolving township, the county board 11 of the county containing the geographic boundaries of the 12 dissolving township shall select the best offer or offers 13 that the board determines would be in the best interest 14 and welfare of the affected resident population. If no 15 municipality makes an offer or if no satisfactory offer is 16 made, the powers and duties of the dissolving township's 17 road district or road districts are retained by the county 18 containing the geographic boundaries of the dissolving 19 township. The municipality that assumes the powers and 20 duties of the dissolving township's road district or road 21 districts shall not extend a road district property tax 22 levy under Division 5 of Article 6 of the Illinois Highway 23 Code that is greater than 25% of the road district 24 property tax levy that was extended by the county on 25 behalf of the dissolving township's road district or road 26 districts for the duties taken on by the municipality. HB2515 - 19 - LRB104 11984 RTM 22078 b HB2515- 20 -LRB104 11984 RTM 22078 b HB2515 - 20 - LRB104 11984 RTM 22078 b HB2515 - 20 - LRB104 11984 RTM 22078 b 1 (6) On the date of dissolution of the township or road 2 district, elected and appointed township officers and road 3 commissioners shall cease to hold office. An elected or 4 appointed township official or township road commissioner 5 shall not be compensated for any other duties performed 6 after the dissolution of the township or road district 7 that they represented. An elected township official or 8 township road commissioner shall not have legal recourse 9 relating to the ceasing of their elected or appointed 10 positions upon the ceasing of their position. HB2515 - 20 - LRB104 11984 RTM 22078 b