Public Act 096-0764
 		





SB1750 Enrolled
LRB096 08969 HLH 19107 b






    AN ACT concerning revenue.

 
    Be it enacted by the People of the State of Illinois,
 
represented in the General Assembly:




 
    Section 5. The Property Tax Code is amended  by changing 
Section 18-190 as follows:
 



    (35 ILCS 200/18-190)



    Sec. 18-190. Direct referendum; new rate or increased 
limiting rate. 
    (a) If a new rate
 is authorized by statute to be imposed 
without referendum or
is subject to a backdoor referendum, as 
defined in Section 28-2 of the Election
Code, the governing 
body of the affected taxing district before levying the new

rate shall submit the new rate to direct
referendum under the 
provisions of this Section and of Article 28 of the Election 
Code. Notwithstanding the provisions, requirements, or 
limitations of any other law, any tax levied for the 2005 levy 
year and all subsequent levy years by any taxing district 
subject to this Law may be extended at a rate exceeding the 
rate established for that tax by referendum or statute, 
provided that the rate does not exceed the statutory ceiling 
above which the tax is not authorized to be further increased 
either by referendum or in any other manner.  Notwithstanding 
the provisions, requirements, or limitations of any other law, 
all taxing districts subject to this Law shall follow the 
provisions of this Section whenever seeking referenda approval 
after March  21, 2006 to (i) levy a new tax rate authorized by 
statute or (ii) increase the limiting rate applicable to the 
taxing district.  All taxing districts subject to this Law are 
authorized to seek referendum approval of each proposition 
described and set forth in this Section.
    The proposition seeking to obtain referendum approval to 
levy a new tax rate as authorized in clause (i) shall be in 
substantially the following form:
        Shall ... (insert legal name, number, if any, and 
    county or counties of taxing district and geographic or 
    other common name by which a school or community college 
    district is known and referred to), Illinois, be authorized 
    to levy a new tax for ... purposes and have an additional 
    tax of ...% of the equalized assessed value of the taxable 
    property therein extended for such purposes?
The votes must be recorded as "Yes" or "No".
    The proposition seeking to obtain referendum approval to 
increase the limiting rate as authorized in clause (ii) shall 
be in substantially the following form:
        Shall the limiting rate under the Property Tax 
    Extension Limitation Law for ... (insert legal name, 
    number, if any, and county or counties of taxing district 
    and geographic or other common name by which a school or 
    community college district is known and referred to), 
    Illinois, be increased by an additional amount equal to 
    ...% above the limiting rate for the purpose of...(insert 
    purpose) for levy year ... (insert the most recent levy 
    year for which the limiting rate of the taxing district is 
    known at the time the submission of the proposition is 
    initiated by the taxing district) and be equal to ...% of 
    the equalized assessed value of the taxable property 
    therein for levy year(s) (insert each levy year for which 
    the increase will be applicable,
which years must be 
    consecutive and may not exceed 4)?
    The votes must be recorded as "Yes" or "No".
    The ballot for any proposition submitted pursuant to this 
Section shall have printed thereon, but not as a part of the 
proposition submitted, only the following supplemental 
information (which shall be supplied to the election authority 
by the taxing district) in substantially the following form:
        (1) The approximate amount of taxes extendable at the 
    most recently extended
limiting rate is $..., and the 
    approximate amount of taxes extendable if the
proposition 
    is approved is $....
        (2) For the ... (insert the first levy year for which 
    the new rate or increased
limiting rate will be applicable) 
    levy year the approximate amount of the additional tax

    extendable against property containing a single family 
    residence and having a fair market
value at the time of the 
    referendum of $100,000 is estimated to be $....
        (3) Based upon an average annual percentage increase 
    (or decrease) in the market
value of such property of %... 
    (insert percentage equal to the average annual percentage

    increase or decrease for the prior 3 levy years, at the 
    time the submission of the
proposition is initiated by the 
    taxing district, in the amount of (A) the equalized 
    assessed
value of the taxable property in the taxing 
    district less (B) the new property included in the

    equalized assessed value), the approximate amount of the 
    additional tax extendable against
such property for the ... 
    levy year is estimated to be $... and for the ... levy
year 
    is estimated to be $
....
        (4) If the proposition is approved, the aggregate 
    extension for ... (insert each levy year for which the 
    increase will apply) will be determined by the limiting 
    rate set forth in the proposition, rather than the 
    otherwise applicable limiting rate calculated under the 
    provisions of the Property Tax Extension Limitation Law 
    (commonly known as the Property Tax Cap Law).
The approximate amount of taxes extendable shown in paragraph 
(1) shall be computed upon the last known equalized assessed 
value of taxable property in the taxing district (at the time 
the submission of the proposition is initiated by the taxing 
district). Paragraph (3) shall be included only if the 
increased limiting rate will be applicable for more than one 
levy year and shall list each levy year for which the increased 
limiting rate will be applicable. The additional tax shown for 
each levy year shall be the approximate dollar amount of the 
increase over the amount of the most recently completed 
extension at the time the submission of the proposition is 
initiated by the taxing district. The approximate amount of the 
additional taxes extendable shall be calculated (i) without 
regard to any property tax exemptions and (ii) based upon the 
percentage level of assessment prescribed for such property by 
statute or by ordinance of the county board in counties which 
classify property for purposes of taxation in accordance with 
Section 4 of Article IX of the Constitution. Paragraph (4) 
shall be included if the proposition concerns a limiting rate 
increase but shall not be included if the proposition concerns 
a new rate. Any notice required to be published in connection 
with the submission of the proposition shall also contain this 
supplemental information and shall not contain any other 
supplemental information regarding the proposition. Any error, 
miscalculation, or inaccuracy in computing any amount set forth 
on the ballot and in the notice that is not deliberate shall 
not invalidate or affect the validity of any proposition 
approved. Notice of the referendum shall be published and 
posted as otherwise required by law, and the submission of the 
proposition shall be initiated as provided by law.
    If a majority of all ballots cast on the proposition are in 
favor of the proposition, the following provisions shall be 
applicable to the extension of taxes for the taxing district:
        (A) a new tax rate shall be first effective for the 
    levy year in which the new rate is approved;
        (B) if the proposition provides for a new tax rate, the 
    taxing district is authorized to levy a tax after the 
    canvass of the results of the referendum by the election 
    authority for the purposes for which the tax is authorized;
        (C) a limiting rate increase shall be first effective 
    for the levy year in which the limiting rate increase is 
    approved, provided that the taxing district may elect to 
    have a limiting rate increase be effective for the levy 
    year prior to the levy year in which the limiting rate 
    increase is approved unless the extension of taxes for the 
    prior levy year occurs 30 days or less after the canvass of 
    the results of the referendum by the election authority in 
    any county in which the taxing district is located;
        (D) in order for the limiting rate increase to be first 
    effective for the levy year prior to the levy year of the 
    referendum, the taxing district must certify its election 
    to have the limiting rate increase be effective for the 
    prior levy year to the clerk of each county in which the 
    taxing district is located not more than 2 days after the 
    date the results of the referendum are canvassed by the 
    election authority; and
        (E) if the proposition provides for a  limiting rate 
    increase, the increase may be effective regardless of 
    whether the proposition is approved before or after the 
    taxing district adopts or files its levy for any levy year.

    Rates
required to extend taxes on levies subject to a 
backdoor referendum in each
year there is a levy are not new 
rates or rate increases under this Section if
a
levy has been 
made for the fund in one or more of the preceding 3 levy
years.  
Changes made by this amendatory Act of 1997 to this Section in

reference to rates required to extend taxes on levies subject 
to a backdoor
referendum in each year there is a levy are 
declarative of existing law and not
a new enactment.  
    (b) Whenever other applicable law authorizes a taxing 
district
subject to the
limitation
with respect to its 
aggregate extension provided for in this Law to issue bonds
or 
other obligations either without referendum or subject to 
backdoor
referendum, the taxing district may elect for each 
separate bond issuance to
submit the question of the issuance 
of the bonds or obligations directly to the
voters of the 
taxing district, and if the referendum passes the taxing

district is not required to comply with any backdoor referendum

procedures or requirements set forth in the other applicable 
law.  The
direct referendum shall be initiated by ordinance or 
resolution of the
governing body of the taxing district, and 
the question shall be certified
to the proper election 
authorities in accordance with the provisions of the
Election 
Code.

(Source: P.A. 94-976, eff. 6-30-06.)

 
    Section 10. The Community Mental Health Act is amended  by 
changing Section 5 as follows:
 



    (405 ILCS 20/5)  (from Ch. 91 1/2, par. 305)



    Sec. 5. (a) When the governing body of a governmental unit 
passes a
resolution as provided in Section 4 asking that an 
annual tax may be
levied for the purpose of providing such 
mental health facilities and
services, including facilities 
and services for the person with a
developmental disability or 
a substance  use disorder, in the community and so
instructs the 
clerk of the governmental unit such clerk shall certify the

proposition to the proper election officials for submission at 
a regular
election in accordance with the general election law. 
The proposition shall be
in the following form:

-------------------------------------------------------------

    Shall............  (governmental

unit) levy an annual tax of not to               YES

exceed .15% for the purpose of providing

community mental health facilities and        ---------------

services including facilities and services

for the person with a developmental              NO

disability or a substance use disorder?

-------------------------------------------------------------

    (b) If a majority of all the votes cast upon the 
proposition are for the
levy of such tax, the governing
 body of 
such governmental unit shall
thereafter annually levy a tax not 
to exceed the rate set forth in
Section 4.  Thereafter, the 
governing body shall in the annual
appropriation bill 
appropriate from such funds such sum or sums of money
as may be 
deemed necessary, based upon the community mental health

board's budget, the board's annual mental health report, and 
the local
mental health  plan to defray necessary expenses and 
liabilities in
providing for such community mental health 
facilities and services.

    (c)  If the governing body of a governmental unit levies a 
tax under Section 4 of this Act and the rate specified in the 
proposition under subsection (a) of this Section is less than 
0.15%, then the governing body of the governmental unit may, 
upon referendum approval,  increase that rate to not more than 
0.15%.   The governing body shall instruct the clerk of the 
governmental unit to certify the
proposition to the proper 
election officials for submission at a regular
election in 
accordance with the general election law. The proposition shall 
be
in the following form: 
        "Shall the tax imposed by (governmental unit) for the 
    purpose of providing community mental health facilities 
    and services, including facilities and services for 
    persons with a developmental disability or substance use 
    disorder be increased to (not more than 0.15%)?" 
    If a majority of all the votes cast upon the proposition 
are for the
increase of the tax, then the governing
 body of the 
governmental unit may
thereafter annually levy a tax not to 
exceed the rate set forth in the referendum question. 
(Source: P.A. 95-336, eff. 8-21-07.)

 

    Section 99. Effective date. This Act takes effect upon 
becoming law.