104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026 HB3226 Introduced , by Rep. Tom Weber SYNOPSIS AS INTRODUCED: New Act35 ILCS 200/18-18535 ILCS 200/18-212105 ILCS 5/17-3.4a new105 ILCS 5/34-52.5 new Creates the Taxpayer Protection Act. Provides that, on and after the effective date of the Act, for bonds or incurred debt issued through a referendum by a unit of local government or school district, the bonds or incurred debt shall not be extended or reissued unless authorized by a referendum. Provides that a unit of local government or school district shall not submit the question concerning the extension or reissuance of a bond or incurring debt to voters in a referendum until at least one year has passed since the retirement of the bond or debt approved by a referendum. Provides that, on and after the effective date of the Act, a unit of local government or school district shall not submit a question concerning the issuance of a bond or incurring debt to the voters in a referendum until at least one year has passed since that unit or district last proposed a question or proposition concerning the issuance of bonds or incurring debt in a referendum. Limits home rule powers. Amends the Property Tax Code. Provides that there shall not be a service extension base annual increase unless increased by referendum. Amends the School Code. Provides that no later than 30 days before a school district submits to the voters of that district a question on whether to issue bonds or increase the school district's property tax rate, the school district must send informational material to each resident of voting age in the school district; defines "informational material". Specifies what must be included in the informational material. Effective immediately. LRB104 03995 HLH 14019 b A BILL FOR 104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026 HB3226 Introduced , by Rep. Tom Weber SYNOPSIS AS INTRODUCED: New Act35 ILCS 200/18-18535 ILCS 200/18-212105 ILCS 5/17-3.4a new105 ILCS 5/34-52.5 new New Act 35 ILCS 200/18-185 35 ILCS 200/18-212 105 ILCS 5/17-3.4a new 105 ILCS 5/34-52.5 new Creates the Taxpayer Protection Act. Provides that, on and after the effective date of the Act, for bonds or incurred debt issued through a referendum by a unit of local government or school district, the bonds or incurred debt shall not be extended or reissued unless authorized by a referendum. Provides that a unit of local government or school district shall not submit the question concerning the extension or reissuance of a bond or incurring debt to voters in a referendum until at least one year has passed since the retirement of the bond or debt approved by a referendum. Provides that, on and after the effective date of the Act, a unit of local government or school district shall not submit a question concerning the issuance of a bond or incurring debt to the voters in a referendum until at least one year has passed since that unit or district last proposed a question or proposition concerning the issuance of bonds or incurring debt in a referendum. Limits home rule powers. Amends the Property Tax Code. Provides that there shall not be a service extension base annual increase unless increased by referendum. Amends the School Code. Provides that no later than 30 days before a school district submits to the voters of that district a question on whether to issue bonds or increase the school district's property tax rate, the school district must send informational material to each resident of voting age in the school district; defines "informational material". Specifies what must be included in the informational material. Effective immediately. LRB104 03995 HLH 14019 b LRB104 03995 HLH 14019 b A BILL FOR
104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026 HB3226 Introduced , by Rep. Tom Weber SYNOPSIS AS INTRODUCED:
New Act35 ILCS 200/18-18535 ILCS 200/18-212105 ILCS 5/17-3.4a new105 ILCS 5/34-52.5 new New Act 35 ILCS 200/18-185 35 ILCS 200/18-212 105 ILCS 5/17-3.4a new 105 ILCS 5/34-52.5 new
New Act
35 ILCS 200/18-185
35 ILCS 200/18-212
105 ILCS 5/17-3.4a new
105 ILCS 5/34-52.5 new
Creates the Taxpayer Protection Act. Provides that, on and after the effective date of the Act, for bonds or incurred debt issued through a referendum by a unit of local government or school district, the bonds or incurred debt shall not be extended or reissued unless authorized by a referendum. Provides that a unit of local government or school district shall not submit the question concerning the extension or reissuance of a bond or incurring debt to voters in a referendum until at least one year has passed since the retirement of the bond or debt approved by a referendum. Provides that, on and after the effective date of the Act, a unit of local government or school district shall not submit a question concerning the issuance of a bond or incurring debt to the voters in a referendum until at least one year has passed since that unit or district last proposed a question or proposition concerning the issuance of bonds or incurring debt in a referendum. Limits home rule powers. Amends the Property Tax Code. Provides that there shall not be a service extension base annual increase unless increased by referendum. Amends the School Code. Provides that no later than 30 days before a school district submits to the voters of that district a question on whether to issue bonds or increase the school district's property tax rate, the school district must send informational material to each resident of voting age in the school district; defines "informational material". Specifies what must be included in the informational material. Effective immediately.
LRB104 03995 HLH 14019 b LRB104 03995 HLH 14019 b
LRB104 03995 HLH 14019 b
A BILL FOR
HB3226LRB104 03995 HLH 14019 b HB3226 LRB104 03995 HLH 14019 b
HB3226 LRB104 03995 HLH 14019 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 1. Short title. This Act may be cited as the
5 Taxpayer Protection Act.
6 Section 5. Purpose. The purpose of this Act is to address
7 the following items:
8 (1) To ensure that bonds or debts authorized by
9 referendums cannot be renewed.
10 (2) To require all governmental agencies to allow one
11 year between one referendum bond ending and one referendum
12 bond starting to allow taxpayers to see how bonds affect
13 their taxes and the savings they would incur if there was
14 not a bond.
15 Section 10. Definitions. As used in this Act:
16 "Bond" has the meaning given to that term in the Local
17 Government Debt Reform Act.
18 "Governmental unit" means a unit of local government or
19 school district.
20 Section 15. Issuance of bonds or incurring debt by
21 referendum; one-year wait.
104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026 HB3226 Introduced , by Rep. Tom Weber SYNOPSIS AS INTRODUCED:
New Act35 ILCS 200/18-18535 ILCS 200/18-212105 ILCS 5/17-3.4a new105 ILCS 5/34-52.5 new New Act 35 ILCS 200/18-185 35 ILCS 200/18-212 105 ILCS 5/17-3.4a new 105 ILCS 5/34-52.5 new
New Act
35 ILCS 200/18-185
35 ILCS 200/18-212
105 ILCS 5/17-3.4a new
105 ILCS 5/34-52.5 new
Creates the Taxpayer Protection Act. Provides that, on and after the effective date of the Act, for bonds or incurred debt issued through a referendum by a unit of local government or school district, the bonds or incurred debt shall not be extended or reissued unless authorized by a referendum. Provides that a unit of local government or school district shall not submit the question concerning the extension or reissuance of a bond or incurring debt to voters in a referendum until at least one year has passed since the retirement of the bond or debt approved by a referendum. Provides that, on and after the effective date of the Act, a unit of local government or school district shall not submit a question concerning the issuance of a bond or incurring debt to the voters in a referendum until at least one year has passed since that unit or district last proposed a question or proposition concerning the issuance of bonds or incurring debt in a referendum. Limits home rule powers. Amends the Property Tax Code. Provides that there shall not be a service extension base annual increase unless increased by referendum. Amends the School Code. Provides that no later than 30 days before a school district submits to the voters of that district a question on whether to issue bonds or increase the school district's property tax rate, the school district must send informational material to each resident of voting age in the school district; defines "informational material". Specifies what must be included in the informational material. Effective immediately.
LRB104 03995 HLH 14019 b LRB104 03995 HLH 14019 b
LRB104 03995 HLH 14019 b
A BILL FOR
New Act
35 ILCS 200/18-185
35 ILCS 200/18-212
105 ILCS 5/17-3.4a new
105 ILCS 5/34-52.5 new
LRB104 03995 HLH 14019 b
HB3226 LRB104 03995 HLH 14019 b
HB3226- 2 -LRB104 03995 HLH 14019 b HB3226 - 2 - LRB104 03995 HLH 14019 b
HB3226 - 2 - LRB104 03995 HLH 14019 b
1 (a) Notwithstanding any other provision of law, on and
2 after the effective date of this Act, for bonds or incurred
3 debt issued through a referendum by a governmental unit, the
4 bonds or incurred debt shall not be extended or reissued
5 unless authorized by a separate referendum. A governmental
6 unit shall not submit the question concerning the extension or
7 reissuance of a bond or incurring debt to voters in a
8 referendum until at least one year has passed since the
9 retirement of the bond or incurred debt approved by a
10 referendum.
11 (b) Notwithstanding any other provision of law, on and
12 after the effective date of this Act, a governmental unit
13 shall not submit a question concerning the issuance of a bond
14 or incurring debt to the voters in a referendum until at least
15 one year has passed since that governmental unit last proposed
16 a question or proposition concerning the issuance of bonds or
17 incurring debt in a referendum.
18 Section 20. Home rule. The regulation of issuing,
19 incurring, extending, or reissuing bonds and debt as contained
20 in this Act are exclusive powers and functions of the State. A
21 home rule unit may not regulate such matters. This Act is a
22 denial and limitation of home rule powers and functions under
23 subsection (h) of Section 6 of Article VII of the Illinois
24 Constitution.
HB3226 - 2 - LRB104 03995 HLH 14019 b
HB3226- 3 -LRB104 03995 HLH 14019 b HB3226 - 3 - LRB104 03995 HLH 14019 b
HB3226 - 3 - LRB104 03995 HLH 14019 b
1 Section 90. The Property Tax Code is amended by changing
2 Sections 18-185 and 18-212 as follows:
3 (35 ILCS 200/18-185)
4 Sec. 18-185. Short title; definitions. This Division 5
5 may be cited as the Property Tax Extension Limitation Law. As
6 used in this Division 5:
7 "Consumer Price Index" means the Consumer Price Index for
8 All Urban Consumers for all items published by the United
9 States Department of Labor.
10 "Extension limitation" means (a) the lesser of 5% or the
11 percentage increase in the Consumer Price Index during the
12 12-month calendar year preceding the levy year or (b) the rate
13 of increase approved by voters under Section 18-205.
14 "Affected county" means a county of 3,000,000 or more
15 inhabitants or a county contiguous to a county of 3,000,000 or
16 more inhabitants.
17 "Taxing district" has the same meaning provided in Section
18 1-150, except as otherwise provided in this Section. For the
19 1991 through 1994 levy years only, "taxing district" includes
20 only each non-home rule taxing district having the majority of
21 its 1990 equalized assessed value within any county or
22 counties contiguous to a county with 3,000,000 or more
23 inhabitants. Beginning with the 1995 levy year, "taxing
24 district" includes only each non-home rule taxing district
25 subject to this Law before the 1995 levy year and each non-home
HB3226 - 3 - LRB104 03995 HLH 14019 b
HB3226- 4 -LRB104 03995 HLH 14019 b HB3226 - 4 - LRB104 03995 HLH 14019 b
HB3226 - 4 - LRB104 03995 HLH 14019 b
1 rule taxing district not subject to this Law before the 1995
2 levy year having the majority of its 1994 equalized assessed
3 value in an affected county or counties. Beginning with the
4 levy year in which this Law becomes applicable to a taxing
5 district as provided in Section 18-213, "taxing district" also
6 includes those taxing districts made subject to this Law as
7 provided in Section 18-213.
8 "Aggregate extension" for taxing districts to which this
9 Law applied before the 1995 levy year means the annual
10 corporate extension for the taxing district and those special
11 purpose extensions that are made annually for the taxing
12 district, excluding special purpose extensions: (a) made for
13 the taxing district to pay interest or principal on general
14 obligation bonds that were approved by referendum; (b) made
15 for any taxing district to pay interest or principal on
16 general obligation bonds issued before October 1, 1991; (c)
17 made for any taxing district to pay interest or principal on
18 bonds issued to refund or continue to refund those bonds
19 issued before October 1, 1991; (d) made for any taxing
20 district to pay interest or principal on bonds issued to
21 refund or continue to refund bonds issued after October 1,
22 1991 that were approved by referendum; (e) made for any taxing
23 district to pay interest or principal on revenue bonds issued
24 before October 1, 1991 for payment of which a property tax levy
25 or the full faith and credit of the unit of local government is
26 pledged; however, a tax for the payment of interest or
HB3226 - 4 - LRB104 03995 HLH 14019 b
HB3226- 5 -LRB104 03995 HLH 14019 b HB3226 - 5 - LRB104 03995 HLH 14019 b
HB3226 - 5 - LRB104 03995 HLH 14019 b
1 principal on those bonds shall be made only after the
2 governing body of the unit of local government finds that all
3 other sources for payment are insufficient to make those
4 payments; (f) made for payments under a building commission
5 lease when the lease payments are for the retirement of bonds
6 issued by the commission before October 1, 1991, to pay for the
7 building project; (g) made for payments due under installment
8 contracts entered into before October 1, 1991; (h) made for
9 payments of principal and interest on bonds issued under the
10 Metropolitan Water Reclamation District Act to finance
11 construction projects initiated before October 1, 1991; (i)
12 made for payments of principal and interest on limited bonds,
13 as defined in Section 3 of the Local Government Debt Reform
14 Act, in an amount not to exceed the debt service extension base
15 less the amount in items (b), (c), (e), and (h) of this
16 definition for non-referendum obligations, except obligations
17 initially issued pursuant to referendum; (j) made for payments
18 of principal and interest on bonds issued under Section 15 of
19 the Local Government Debt Reform Act; (k) made by a school
20 district that participates in the Special Education District
21 of Lake County, created by special education joint agreement
22 under Section 10-22.31 of the School Code, for payment of the
23 school district's share of the amounts required to be
24 contributed by the Special Education District of Lake County
25 to the Illinois Municipal Retirement Fund under Article 7 of
26 the Illinois Pension Code; the amount of any extension under
HB3226 - 5 - LRB104 03995 HLH 14019 b
HB3226- 6 -LRB104 03995 HLH 14019 b HB3226 - 6 - LRB104 03995 HLH 14019 b
HB3226 - 6 - LRB104 03995 HLH 14019 b
1 this item (k) shall be certified by the school district to the
2 county clerk; (l) made to fund expenses of providing joint
3 recreational programs for persons with disabilities under
4 Section 5-8 of the Park District Code or Section 11-95-14 of
5 the Illinois Municipal Code; (m) made for temporary relocation
6 loan repayment purposes pursuant to Sections 2-3.77 and
7 17-2.2d of the School Code; (n) made for payment of principal
8 and interest on any bonds issued under the authority of
9 Section 17-2.2d of the School Code; (o) made for contributions
10 to a firefighter's pension fund created under Article 4 of the
11 Illinois Pension Code, to the extent of the amount certified
12 under item (5) of Section 4-134 of the Illinois Pension Code;
13 (p) made for road purposes in the first year after a township
14 assumes the rights, powers, duties, assets, property,
15 liabilities, obligations, and responsibilities of a road
16 district abolished under the provisions of Section 6-133 of
17 the Illinois Highway Code; and (q) made under Section 4 of the
18 Community Mental Health Act to provide the necessary funds or
19 to supplement existing funds for community mental health
20 facilities and services, including facilities and services for
21 the person with a developmental disability or a substance use
22 disorder; and (r) (q) made for the payment of principal and
23 interest on any bonds issued under the authority of Section
24 17-2.11 of the School Code or to refund or continue to refund
25 those bonds.
26 "Aggregate extension" for the taxing districts to which
HB3226 - 6 - LRB104 03995 HLH 14019 b
HB3226- 7 -LRB104 03995 HLH 14019 b HB3226 - 7 - LRB104 03995 HLH 14019 b
HB3226 - 7 - LRB104 03995 HLH 14019 b
1 this Law did not apply before the 1995 levy year (except taxing
2 districts subject to this Law in accordance with Section
3 18-213) means the annual corporate extension for the taxing
4 district and those special purpose extensions that are made
5 annually for the taxing district, excluding special purpose
6 extensions: (a) made for the taxing district to pay interest
7 or principal on general obligation bonds that were approved by
8 referendum; (b) made for any taxing district to pay interest
9 or principal on general obligation bonds issued before March
10 1, 1995; (c) made for any taxing district to pay interest or
11 principal on bonds issued to refund or continue to refund
12 those bonds issued before March 1, 1995; (d) made for any
13 taxing district to pay interest or principal on bonds issued
14 to refund or continue to refund bonds issued after March 1,
15 1995 that were approved by referendum; (e) made for any taxing
16 district to pay interest or principal on revenue bonds issued
17 before March 1, 1995 for payment of which a property tax levy
18 or the full faith and credit of the unit of local government is
19 pledged; however, a tax for the payment of interest or
20 principal on those bonds shall be made only after the
21 governing body of the unit of local government finds that all
22 other sources for payment are insufficient to make those
23 payments; (f) made for payments under a building commission
24 lease when the lease payments are for the retirement of bonds
25 issued by the commission before March 1, 1995 to pay for the
26 building project; (g) made for payments due under installment
HB3226 - 7 - LRB104 03995 HLH 14019 b
HB3226- 8 -LRB104 03995 HLH 14019 b HB3226 - 8 - LRB104 03995 HLH 14019 b
HB3226 - 8 - LRB104 03995 HLH 14019 b
1 contracts entered into before March 1, 1995; (h) made for
2 payments of principal and interest on bonds issued under the
3 Metropolitan Water Reclamation District Act to finance
4 construction projects initiated before October 1, 1991; (h-4)
5 made for stormwater management purposes by the Metropolitan
6 Water Reclamation District of Greater Chicago under Section 12
7 of the Metropolitan Water Reclamation District Act; (h-8) made
8 for payments of principal and interest on bonds issued under
9 Section 9.6a of the Metropolitan Water Reclamation District
10 Act to make contributions to the pension fund established
11 under Article 13 of the Illinois Pension Code; (i) made for
12 payments of principal and interest on limited bonds, as
13 defined in Section 3 of the Local Government Debt Reform Act,
14 in an amount not to exceed the debt service extension base less
15 the amount in items (b), (c), and (e) of this definition for
16 non-referendum obligations, except obligations initially
17 issued pursuant to referendum and bonds described in
18 subsections (h) and (h-8) of this definition; (j) made for
19 payments of principal and interest on bonds issued under
20 Section 15 of the Local Government Debt Reform Act; (k) made
21 for payments of principal and interest on bonds authorized by
22 Public Act 88-503 and issued under Section 20a of the Chicago
23 Park District Act for aquarium or museum projects and bonds
24 issued under Section 20a of the Chicago Park District Act for
25 the purpose of making contributions to the pension fund
26 established under Article 12 of the Illinois Pension Code; (l)
HB3226 - 8 - LRB104 03995 HLH 14019 b
HB3226- 9 -LRB104 03995 HLH 14019 b HB3226 - 9 - LRB104 03995 HLH 14019 b
HB3226 - 9 - LRB104 03995 HLH 14019 b
1 made for payments of principal and interest on bonds
2 authorized by Public Act 87-1191 or 93-601 and (i) issued
3 pursuant to Section 21.2 of the Cook County Forest Preserve
4 District Act, (ii) issued under Section 42 of the Cook County
5 Forest Preserve District Act for zoological park projects, or
6 (iii) issued under Section 44.1 of the Cook County Forest
7 Preserve District Act for botanical gardens projects; (m) made
8 pursuant to Section 34-53.5 of the School Code, whether levied
9 annually or not; (n) made to fund expenses of providing joint
10 recreational programs for persons with disabilities under
11 Section 5-8 of the Park District Code or Section 11-95-14 of
12 the Illinois Municipal Code; (o) made by the Chicago Park
13 District for recreational programs for persons with
14 disabilities under subsection (c) of Section 7.06 of the
15 Chicago Park District Act; (p) made for contributions to a
16 firefighter's pension fund created under Article 4 of the
17 Illinois Pension Code, to the extent of the amount certified
18 under item (5) of Section 4-134 of the Illinois Pension Code;
19 (q) made by Ford Heights School District 169 under Section
20 17-9.02 of the School Code; (r) made for the purpose of making
21 employer contributions to the Public School Teachers' Pension
22 and Retirement Fund of Chicago under Section 34-53 of the
23 School Code; and (s) made under Section 4 of the Community
24 Mental Health Act to provide the necessary funds or to
25 supplement existing funds for community mental health
26 facilities and services, including facilities and services for
HB3226 - 9 - LRB104 03995 HLH 14019 b
HB3226- 10 -LRB104 03995 HLH 14019 b HB3226 - 10 - LRB104 03995 HLH 14019 b
HB3226 - 10 - LRB104 03995 HLH 14019 b
1 the person with a developmental disability or a substance use
2 disorder; and (t) (s) made for the payment of principal and
3 interest on any bonds issued under the authority of Section
4 17-2.11 of the School Code or to refund or continue to refund
5 those bonds.
6 "Aggregate extension" for all taxing districts to which
7 this Law applies in accordance with Section 18-213, except for
8 those taxing districts subject to paragraph (2) of subsection
9 (e) of Section 18-213, means the annual corporate extension
10 for the taxing district and those special purpose extensions
11 that are made annually for the taxing district, excluding
12 special purpose extensions: (a) made for the taxing district
13 to pay interest or principal on general obligation bonds that
14 were approved by referendum; (b) made for any taxing district
15 to pay interest or principal on general obligation bonds
16 issued before the date on which the referendum making this Law
17 applicable to the taxing district is held; (c) made for any
18 taxing district to pay interest or principal on bonds issued
19 to refund or continue to refund those bonds issued before the
20 date on which the referendum making this Law applicable to the
21 taxing district is held; (d) made for any taxing district to
22 pay interest or principal on bonds issued to refund or
23 continue to refund bonds issued after the date on which the
24 referendum making this Law applicable to the taxing district
25 is held if the bonds were approved by referendum after the date
26 on which the referendum making this Law applicable to the
HB3226 - 10 - LRB104 03995 HLH 14019 b
HB3226- 11 -LRB104 03995 HLH 14019 b HB3226 - 11 - LRB104 03995 HLH 14019 b
HB3226 - 11 - LRB104 03995 HLH 14019 b
1 taxing district is held; (e) made for any taxing district to
2 pay interest or principal on revenue bonds issued before the
3 date on which the referendum making this Law applicable to the
4 taxing district is held for payment of which a property tax
5 levy or the full faith and credit of the unit of local
6 government is pledged; however, a tax for the payment of
7 interest or principal on those bonds shall be made only after
8 the governing body of the unit of local government finds that
9 all other sources for payment are insufficient to make those
10 payments; (f) made for payments under a building commission
11 lease when the lease payments are for the retirement of bonds
12 issued by the commission before the date on which the
13 referendum making this Law applicable to the taxing district
14 is held to pay for the building project; (g) made for payments
15 due under installment contracts entered into before the date
16 on which the referendum making this Law applicable to the
17 taxing district is held; (h) made for payments of principal
18 and interest on limited bonds, as defined in Section 3 of the
19 Local Government Debt Reform Act, in an amount not to exceed
20 the debt service extension base less the amount in items (b),
21 (c), and (e) of this definition for non-referendum
22 obligations, except obligations initially issued pursuant to
23 referendum; (i) made for payments of principal and interest on
24 bonds issued under Section 15 of the Local Government Debt
25 Reform Act; (j) made for a qualified airport authority to pay
26 interest or principal on general obligation bonds issued for
HB3226 - 11 - LRB104 03995 HLH 14019 b
HB3226- 12 -LRB104 03995 HLH 14019 b HB3226 - 12 - LRB104 03995 HLH 14019 b
HB3226 - 12 - LRB104 03995 HLH 14019 b
1 the purpose of paying obligations due under, or financing
2 airport facilities required to be acquired, constructed,
3 installed or equipped pursuant to, contracts entered into
4 before March 1, 1996 (but not including any amendments to such
5 a contract taking effect on or after that date); (k) made to
6 fund expenses of providing joint recreational programs for
7 persons with disabilities under Section 5-8 of the Park
8 District Code or Section 11-95-14 of the Illinois Municipal
9 Code; (l) made for contributions to a firefighter's pension
10 fund created under Article 4 of the Illinois Pension Code, to
11 the extent of the amount certified under item (5) of Section
12 4-134 of the Illinois Pension Code; (m) made for the taxing
13 district to pay interest or principal on general obligation
14 bonds issued pursuant to Section 19-3.10 of the School Code;
15 and (n) made under Section 4 of the Community Mental Health Act
16 to provide the necessary funds or to supplement existing funds
17 for community mental health facilities and services, including
18 facilities and services for the person with a developmental
19 disability or a substance use disorder; and (o) (n) made for
20 the payment of principal and interest on any bonds issued
21 under the authority of Section 17-2.11 of the School Code or to
22 refund or continue to refund those bonds.
23 "Aggregate extension" for all taxing districts to which
24 this Law applies in accordance with paragraph (2) of
25 subsection (e) of Section 18-213 means the annual corporate
26 extension for the taxing district and those special purpose
HB3226 - 12 - LRB104 03995 HLH 14019 b
HB3226- 13 -LRB104 03995 HLH 14019 b HB3226 - 13 - LRB104 03995 HLH 14019 b
HB3226 - 13 - LRB104 03995 HLH 14019 b
1 extensions that are made annually for the taxing district,
2 excluding special purpose extensions: (a) made for the taxing
3 district to pay interest or principal on general obligation
4 bonds that were approved by referendum; (b) made for any
5 taxing district to pay interest or principal on general
6 obligation bonds issued before March 7, 1997 (the effective
7 date of Public Act 89-718); (c) made for any taxing district to
8 pay interest or principal on bonds issued to refund or
9 continue to refund those bonds issued before March 7, 1997
10 (the effective date of Public Act 89-718); (d) made for any
11 taxing district to pay interest or principal on bonds issued
12 to refund or continue to refund bonds issued after March 7,
13 1997 (the effective date of Public Act 89-718) if the bonds
14 were approved by referendum after March 7, 1997 (the effective
15 date of Public Act 89-718); (e) made for any taxing district to
16 pay interest or principal on revenue bonds issued before March
17 7, 1997 (the effective date of Public Act 89-718) for payment
18 of which a property tax levy or the full faith and credit of
19 the unit of local government is pledged; however, a tax for the
20 payment of interest or principal on those bonds shall be made
21 only after the governing body of the unit of local government
22 finds that all other sources for payment are insufficient to
23 make those payments; (f) made for payments under a building
24 commission lease when the lease payments are for the
25 retirement of bonds issued by the commission before March 7,
26 1997 (the effective date of Public Act 89-718) to pay for the
HB3226 - 13 - LRB104 03995 HLH 14019 b
HB3226- 14 -LRB104 03995 HLH 14019 b HB3226 - 14 - LRB104 03995 HLH 14019 b
HB3226 - 14 - LRB104 03995 HLH 14019 b
1 building project; (g) made for payments due under installment
2 contracts entered into before March 7, 1997 (the effective
3 date of Public Act 89-718); (h) made for payments of principal
4 and interest on limited bonds, as defined in Section 3 of the
5 Local Government Debt Reform Act, in an amount not to exceed
6 the debt service extension base less the amount in items (b),
7 (c), and (e) of this definition for non-referendum
8 obligations, except obligations initially issued pursuant to
9 referendum; (i) made for payments of principal and interest on
10 bonds issued under Section 15 of the Local Government Debt
11 Reform Act; (j) made for a qualified airport authority to pay
12 interest or principal on general obligation bonds issued for
13 the purpose of paying obligations due under, or financing
14 airport facilities required to be acquired, constructed,
15 installed or equipped pursuant to, contracts entered into
16 before March 1, 1996 (but not including any amendments to such
17 a contract taking effect on or after that date); (k) made to
18 fund expenses of providing joint recreational programs for
19 persons with disabilities under Section 5-8 of the Park
20 District Code or Section 11-95-14 of the Illinois Municipal
21 Code; (l) made for contributions to a firefighter's pension
22 fund created under Article 4 of the Illinois Pension Code, to
23 the extent of the amount certified under item (5) of Section
24 4-134 of the Illinois Pension Code; and (m) made under Section
25 4 of the Community Mental Health Act to provide the necessary
26 funds or to supplement existing funds for community mental
HB3226 - 14 - LRB104 03995 HLH 14019 b
HB3226- 15 -LRB104 03995 HLH 14019 b HB3226 - 15 - LRB104 03995 HLH 14019 b
HB3226 - 15 - LRB104 03995 HLH 14019 b
1 health facilities and services, including facilities and
2 services for the person with a developmental disability or a
3 substance use disorder; and (n) (m) made for the payment of
4 principal and interest on any bonds issued under the authority
5 of Section 17-2.11 of the School Code or to refund or continue
6 to refund those bonds.
7 "Debt service extension base" means an amount equal to
8 that portion of the extension for a taxing district for the
9 1994 levy year, or for those taxing districts subject to this
10 Law in accordance with Section 18-213, except for those
11 subject to paragraph (2) of subsection (e) of Section 18-213,
12 for the levy year in which the referendum making this Law
13 applicable to the taxing district is held, or for those taxing
14 districts subject to this Law in accordance with paragraph (2)
15 of subsection (e) of Section 18-213 for the 1996 levy year,
16 constituting an extension for payment of principal and
17 interest on bonds issued by the taxing district without
18 referendum, but not including excluded non-referendum bonds.
19 For park districts (i) that were first subject to this Law in
20 1991 or 1995 and (ii) whose extension for the 1994 levy year
21 for the payment of principal and interest on bonds issued by
22 the park district without referendum (but not including
23 excluded non-referendum bonds) was less than 51% of the amount
24 for the 1991 levy year constituting an extension for payment
25 of principal and interest on bonds issued by the park district
26 without referendum (but not including excluded non-referendum
HB3226 - 15 - LRB104 03995 HLH 14019 b
HB3226- 16 -LRB104 03995 HLH 14019 b HB3226 - 16 - LRB104 03995 HLH 14019 b
HB3226 - 16 - LRB104 03995 HLH 14019 b
1 bonds), "debt service extension base" means an amount equal to
2 that portion of the extension for the 1991 levy year
3 constituting an extension for payment of principal and
4 interest on bonds issued by the park district without
5 referendum (but not including excluded non-referendum bonds).
6 A debt service extension base established or increased at any
7 time pursuant to any provision of this Law, except Section
8 18-212, shall be increased each year commencing with the later
9 of: (i) the 2009 levy year; or (ii) the first levy year in
10 which this Law becomes applicable to the taxing district, by
11 (A) prior to the effective date of this amendatory Act of the
12 104th General Assembly, the lesser of 5% or the percentage
13 increase in the Consumer Price Index during the 12-month
14 calendar year preceding the levy year, and (B) on and after the
15 effective date of this amendatory Act of the 104th General
16 Assembly, 0% or the rate of increase approved by the voters
17 under Section 18-212. The debt service extension base may be
18 established or increased as provided under Section 18-212.
19 "Excluded non-referendum bonds" means (i) bonds authorized by
20 Public Act 88-503 and issued under Section 20a of the Chicago
21 Park District Act for aquarium and museum projects; (ii) bonds
22 issued under Section 15 of the Local Government Debt Reform
23 Act; or (iii) refunding obligations issued to refund or to
24 continue to refund obligations initially issued pursuant to
25 referendum.
26 "Special purpose extensions" include, but are not limited
HB3226 - 16 - LRB104 03995 HLH 14019 b
HB3226- 17 -LRB104 03995 HLH 14019 b HB3226 - 17 - LRB104 03995 HLH 14019 b
HB3226 - 17 - LRB104 03995 HLH 14019 b
1 to, extensions for levies made on an annual basis for
2 unemployment and workers' compensation, self-insurance,
3 contributions to pension plans, and extensions made pursuant
4 to Section 6-601 of the Illinois Highway Code for a road
5 district's permanent road fund whether levied annually or not.
6 The extension for a special service area is not included in the
7 aggregate extension.
8 "Aggregate extension base" means the taxing district's
9 last preceding aggregate extension as adjusted under Sections
10 18-135, 18-215, 18-230, 18-206, and 18-233. Beginning with
11 levy year 2022, for taxing districts that are specified in
12 Section 18-190.7, the taxing district's aggregate extension
13 base shall be calculated as provided in Section 18-190.7. An
14 adjustment under Section 18-135 shall be made for the 2007
15 levy year and all subsequent levy years whenever one or more
16 counties within which a taxing district is located (i) used
17 estimated valuations or rates when extending taxes in the
18 taxing district for the last preceding levy year that resulted
19 in the over or under extension of taxes, or (ii) increased or
20 decreased the tax extension for the last preceding levy year
21 as required by Section 18-135(c). Whenever an adjustment is
22 required under Section 18-135, the aggregate extension base of
23 the taxing district shall be equal to the amount that the
24 aggregate extension of the taxing district would have been for
25 the last preceding levy year if either or both (i) actual,
26 rather than estimated, valuations or rates had been used to
HB3226 - 17 - LRB104 03995 HLH 14019 b
HB3226- 18 -LRB104 03995 HLH 14019 b HB3226 - 18 - LRB104 03995 HLH 14019 b
HB3226 - 18 - LRB104 03995 HLH 14019 b
1 calculate the extension of taxes for the last levy year, or
2 (ii) the tax extension for the last preceding levy year had not
3 been adjusted as required by subsection (c) of Section 18-135.
4 Notwithstanding any other provision of law, for levy year
5 2012, the aggregate extension base for West Northfield School
6 District No. 31 in Cook County shall be $12,654,592.
7 Notwithstanding any other provision of law, for the
8 purpose of calculating the limiting rate for levy year 2023,
9 the last preceding aggregate extension base for Homewood
10 School District No. 153 in Cook County shall be $19,535,377.
11 Notwithstanding any other provision of law, for levy year
12 2022, the aggregate extension base of a home equity assurance
13 program that levied at least $1,000,000 in property taxes in
14 levy year 2019 or 2020 under the Home Equity Assurance Act
15 shall be the amount that the program's aggregate extension
16 base for levy year 2021 would have been if the program had
17 levied a property tax for levy year 2021.
18 "Levy year" has the same meaning as "year" under Section
19 1-155.
20 "New property" means (i) the assessed value, after final
21 board of review or board of appeals action, of new
22 improvements or additions to existing improvements on any
23 parcel of real property that increase the assessed value of
24 that real property during the levy year multiplied by the
25 equalization factor issued by the Department under Section
26 17-30, (ii) the assessed value, after final board of review or
HB3226 - 18 - LRB104 03995 HLH 14019 b
HB3226- 19 -LRB104 03995 HLH 14019 b HB3226 - 19 - LRB104 03995 HLH 14019 b
HB3226 - 19 - LRB104 03995 HLH 14019 b
1 board of appeals action, of real property not exempt from real
2 estate taxation, which real property was exempt from real
3 estate taxation for any portion of the immediately preceding
4 levy year, multiplied by the equalization factor issued by the
5 Department under Section 17-30, including the assessed value,
6 upon final stabilization of occupancy after new construction
7 is complete, of any real property located within the
8 boundaries of an otherwise or previously exempt military
9 reservation that is intended for residential use and owned by
10 or leased to a private corporation or other entity, (iii) in
11 counties that classify in accordance with Section 4 of Article
12 IX of the Illinois Constitution, an incentive property's
13 additional assessed value resulting from a scheduled increase
14 in the level of assessment as applied to the first year final
15 board of review market value, and (iv) any increase in
16 assessed value due to oil or gas production from an oil or gas
17 well required to be permitted under the Hydraulic Fracturing
18 Regulatory Act that was not produced in or accounted for
19 during the previous levy year. In addition, the county clerk
20 in a county containing a population of 3,000,000 or more shall
21 include in the 1997 recovered tax increment value for any
22 school district, any recovered tax increment value that was
23 applicable to the 1995 tax year calculations.
24 "Qualified airport authority" means an airport authority
25 organized under the Airport Authorities Act and located in a
26 county bordering on the State of Wisconsin and having a
HB3226 - 19 - LRB104 03995 HLH 14019 b
HB3226- 20 -LRB104 03995 HLH 14019 b HB3226 - 20 - LRB104 03995 HLH 14019 b
HB3226 - 20 - LRB104 03995 HLH 14019 b
1 population in excess of 200,000 and not greater than 500,000.
2 "Recovered tax increment value" means, except as otherwise
3 provided in this paragraph, the amount of the current year's
4 equalized assessed value, in the first year after a
5 municipality terminates the designation of an area as a
6 redevelopment project area previously established under the
7 Tax Increment Allocation Redevelopment Act in the Illinois
8 Municipal Code, previously established under the Industrial
9 Jobs Recovery Law in the Illinois Municipal Code, previously
10 established under the Economic Development Project Area Tax
11 Increment Act of 1995, or previously established under the
12 Economic Development Area Tax Increment Allocation Act, of
13 each taxable lot, block, tract, or parcel of real property in
14 the redevelopment project area over and above the initial
15 equalized assessed value of each property in the redevelopment
16 project area. For the taxes which are extended for the 1997
17 levy year, the recovered tax increment value for a non-home
18 rule taxing district that first became subject to this Law for
19 the 1995 levy year because a majority of its 1994 equalized
20 assessed value was in an affected county or counties shall be
21 increased if a municipality terminated the designation of an
22 area in 1993 as a redevelopment project area previously
23 established under the Tax Increment Allocation Redevelopment
24 Act in the Illinois Municipal Code, previously established
25 under the Industrial Jobs Recovery Law in the Illinois
26 Municipal Code, or previously established under the Economic
HB3226 - 20 - LRB104 03995 HLH 14019 b
HB3226- 21 -LRB104 03995 HLH 14019 b HB3226 - 21 - LRB104 03995 HLH 14019 b
HB3226 - 21 - LRB104 03995 HLH 14019 b
1 Development Area Tax Increment Allocation Act, by an amount
2 equal to the 1994 equalized assessed value of each taxable
3 lot, block, tract, or parcel of real property in the
4 redevelopment project area over and above the initial
5 equalized assessed value of each property in the redevelopment
6 project area. In the first year after a municipality removes a
7 taxable lot, block, tract, or parcel of real property from a
8 redevelopment project area established under the Tax Increment
9 Allocation Redevelopment Act in the Illinois Municipal Code,
10 the Industrial Jobs Recovery Law in the Illinois Municipal
11 Code, or the Economic Development Area Tax Increment
12 Allocation Act, "recovered tax increment value" means the
13 amount of the current year's equalized assessed value of each
14 taxable lot, block, tract, or parcel of real property removed
15 from the redevelopment project area over and above the initial
16 equalized assessed value of that real property before removal
17 from the redevelopment project area.
18 Except as otherwise provided in this Section, "limiting
19 rate" means a fraction the numerator of which is the last
20 preceding aggregate extension base times an amount equal to
21 one plus the extension limitation defined in this Section and
22 the denominator of which is the current year's equalized
23 assessed value of all real property in the territory under the
24 jurisdiction of the taxing district during the prior levy
25 year. For those taxing districts that reduced their aggregate
26 extension for the last preceding levy year, except for school
HB3226 - 21 - LRB104 03995 HLH 14019 b
HB3226- 22 -LRB104 03995 HLH 14019 b HB3226 - 22 - LRB104 03995 HLH 14019 b
HB3226 - 22 - LRB104 03995 HLH 14019 b
1 districts that reduced their extension for educational
2 purposes pursuant to Section 18-206, the highest aggregate
3 extension in any of the last 3 preceding levy years shall be
4 used for the purpose of computing the limiting rate. The
5 denominator shall not include new property or the recovered
6 tax increment value. If a new rate, a rate decrease, or a
7 limiting rate increase has been approved at an election held
8 after March 21, 2006, then (i) the otherwise applicable
9 limiting rate shall be increased by the amount of the new rate
10 or shall be reduced by the amount of the rate decrease, as the
11 case may be, or (ii) in the case of a limiting rate increase,
12 the limiting rate shall be equal to the rate set forth in the
13 proposition approved by the voters for each of the years
14 specified in the proposition, after which the limiting rate of
15 the taxing district shall be calculated as otherwise provided.
16 In the case of a taxing district that obtained referendum
17 approval for an increased limiting rate on March 20, 2012, the
18 limiting rate for tax year 2012 shall be the rate that
19 generates the approximate total amount of taxes extendable for
20 that tax year, as set forth in the proposition approved by the
21 voters; this rate shall be the final rate applied by the county
22 clerk for the aggregate of all capped funds of the district for
23 tax year 2012.
24 (Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21;
25 102-519, eff. 8-20-21; 102-558, eff. 8-20-21; 102-707, eff.
26 4-22-22; 102-813, eff. 5-13-22; 102-895, eff. 5-23-22;
HB3226 - 22 - LRB104 03995 HLH 14019 b
HB3226- 23 -LRB104 03995 HLH 14019 b HB3226 - 23 - LRB104 03995 HLH 14019 b
HB3226 - 23 - LRB104 03995 HLH 14019 b
1 103-154, eff. 6-30-23; 103-587, eff. 5-28-24; 103-591, eff.
2 7-1-24; 103-592, eff. 6-7-24; revised 7-9-24.)
3 (35 ILCS 200/18-212)
4 Sec. 18-212. Referendum on debt service extension base. A
5 taxing district may establish or increase its debt service
6 extension base if (i) that taxing district holds a referendum
7 before the date on which the levy must be filed with the county
8 clerk of the county or counties in which the taxing district is
9 situated and (ii) a majority of voters voting on the issue
10 approves the establishment of or increase in the debt service
11 extension base. A debt service extension base established or
12 increased by a referendum held pursuant to this Section after
13 February 2, 2010 and prior to the effective date of this
14 amendatory Act of the 104th General Assembly, shall be
15 increased each year, commencing with the first levy year
16 beginning after the date of the referendum, by the lesser of 5%
17 or the percentage increase in the Consumer Price Index during
18 the 12-month calendar year preceding the levy year if the
19 optional language concerning the annual increase is included
20 in the question submitted to the electors of the taxing
21 district. On and after the effective date of this amendatory
22 Act of the 104th General Assembly, the date service extension
23 base annual increase amount shall be 0% or the rate of increase
24 approved by the voters under this Section. Referenda under
25 this Section shall be conducted at a regularly scheduled
HB3226 - 23 - LRB104 03995 HLH 14019 b
HB3226- 24 -LRB104 03995 HLH 14019 b HB3226 - 24 - LRB104 03995 HLH 14019 b
HB3226 - 24 - LRB104 03995 HLH 14019 b
1 election in accordance with the Election Code. The governing
2 body of the taxing district shall certify the question to the
3 proper election authorities who shall submit the question to
4 the electors of the taxing district in substantially the
5 following form:
6 "Shall the debt service extension base under the Property
7 Tax Extension Limitation Law for ... (taxing district
8 name) ... for payment of principal and interest on limited
9 bonds be .... ((established at $ ....) . (or) (increased
10 from $ .... to $ ....)) .. for the ..... levy year and all
11 subsequent levy years (optional language: ,such debt
12 service extension base to be increased each year by the
13 lesser of 5% or the percentage increase in the Consumer
14 Price Index during the 12-month calendar year preceding
15 the levy year)?"
16 Votes on the question shall be recorded as "Yes" or "No".
17 If a majority of voters voting on the issue approves the
18 establishment of or increase in the debt service extension
19 base, the establishment of or increase in the debt service
20 extension base shall be applicable for the levy years
21 specified.
22 (Source: P.A. 96-1202, eff. 7-22-10.)
23 Section 95. The School Code is amended by adding Sections
24 17-3.4a and 34-52.5 as follows:
HB3226 - 24 - LRB104 03995 HLH 14019 b
HB3226- 25 -LRB104 03995 HLH 14019 b HB3226 - 25 - LRB104 03995 HLH 14019 b
HB3226 - 25 - LRB104 03995 HLH 14019 b
1 (105 ILCS 5/17-3.4a new)
2 Sec. 17-3.4a. Tax increase; informational material.
3 (a) In this Section, "informational material" means a
4 one-page fact sheet distributed via U.S. mail to all residents
5 of a school district. A school district may determine the form
6 of the fact sheet.
7 (b) No later than 30 days before a school district submits
8 to the voters of that district a question on whether to issue
9 bonds or increase the school district's property tax rate, the
10 school district must send informational material to each
11 resident of voting age in the school district. The
12 informational material must include all of the following, if
13 applicable:
14 (1) A description of the project for which the bonds
15 will be issued.
16 (2) A description of the estimated expenditures
17 associated with the increase in the property tax rate.
18 (3) An estimate of the number of years during which
19 the bonds will be outstanding.
20 (4) An estimate of the total debt service to be paid on
21 the bonds, including principal, interest, and the costs of
22 issuing the bonds.
23 (5) All potential outcomes related to the property
24 taxes of a median-priced house in the district for both if
25 the referendum passes and if the referendum fails.
HB3226 - 25 - LRB104 03995 HLH 14019 b
HB3226- 26 -LRB104 03995 HLH 14019 b HB3226 - 26 - LRB104 03995 HLH 14019 b
HB3226 - 26 - LRB104 03995 HLH 14019 b
1 (105 ILCS 5/34-52.5 new)
2 Sec. 34-52.5. Tax increase; informational material.
3 (a) In this Section, "informational material" means a
4 one-page fact sheet distributed via U.S. mail to all residents
5 of the school district. The school district may determine the
6 form of the fact sheet.
7 (b) No later than 30 days before the school district
8 submits to the voters of the district a question on whether to
9 issue bonds or increase the school district's property tax
10 rate, the school district must send informational material to
11 each resident of voting age in the school district. The
12 informational material must include all of the following, if
13 applicable:
14 (1) A description of the project for which the bonds
15 will be issued.
16 (2) A description of the estimated expenditures
17 associated with the increase in the property tax rate.
18 (3) An estimate of the number of years during which
19 the bonds will be outstanding.
20 (4) An estimate of the total debt service to be paid on
21 the bonds, including principal, interest, and the costs of
22 issuing the bonds.
23 (5) All potential outcomes related to the property
24 taxes of a median-priced house in the district for both if
25 the referendum passes and if the referendum fails.
26 Section 99. Effective date. This Act takes effect upon
HB3226 - 26 - LRB104 03995 HLH 14019 b
HB3226- 27 -LRB104 03995 HLH 14019 b HB3226 - 27 - LRB104 03995 HLH 14019 b
HB3226 - 27 - LRB104 03995 HLH 14019 b
HB3226 - 27 - LRB104 03995 HLH 14019 b