Public Act 097-1087
 
SB3314 EnrolledLRB097 19252 HLH 64495 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 
Sections 18-190 and 18-205 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 shown in paragraphs (2) and (3) 
shall be calculated by multiplying $100,000 (the fair market 
value of the property without regard to any property tax 
exemptions)  by (i)  the percentage level of assessment 
prescribed for that property by statute, or by ordinance of the 
county board in counties that classify property for purposes of 
taxation in accordance with Section 4 of Article IX of the 
Illinois Constitution; (ii)  the most recent final equalization 
factor certified to the county clerk by the Department of 
Revenue at the time the taxing district initiates the 
submission of the proposition to the electors;  and (iii) either 
the new rate or the amount by which the limiting rate is to be 
increased.  This amendatory Act of the 97th General Assembly is 
intended to clarify the existing requirements of this Section, 
and shall not be construed to validate any prior non-compliant 
referendum language. (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. 96-764, eff. 8-25-09.)

 



    (35 ILCS 200/18-205)



    Sec. 18-205. Referendum to increase the extension 
limitation. A taxing
district is limited to an extension 
limitation of 5% or the percentage increase
in the Consumer 
Price Index during the 12-month calendar year preceding the

levy year, whichever is less. A taxing district may increase 
its extension
limitation for one or more levy years if that 
taxing district holds a referendum
before the levy date for the 
first levy year at which a majority of voters voting on the 
issue approves
adoption of a higher extension limitation.  
Referenda shall be conducted at a
regularly scheduled election 
in accordance with the Election Code.  The question shall be 
presented in
substantially the following manner for all 
elections held after March 21, 2006:

        Shall the extension limitation under the Property Tax 
    Extension Limitation Law for (insert the legal name, 
    number, if any, and county or counties of the taxing 
    district and geographic or other common name by which a 
    school or community college district is known and referred 
    to), Illinois, be increased from the lesser of 5% or the 
    percentage increase in the Consumer Price Index over the 
    prior levy year to (insert the percentage of the proposed 
    increase)% per year for (insert each levy year for which 
    the increased extension limitation will apply)?
The votes must be recorded as "Yes" or "No".


If a majority of voters voting on the issue approves the 
adoption of
the increase, the increase shall be applicable for 
each
 levy year specified.

    The ballot for any question submitted pursuant to this 
Section shall have printed thereon, but not as a part of the 
question submitted, only the following supplemental 
information (which shall be supplied to the election authority 
by the taxing district) in substantially the following form:
        (1) For the (insert the first levy year for which the 
    increased extension
limitation 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 $....
        (2) 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 question 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 $....
    Paragraph (2) shall be included only if the increased 
extension limitation will be applicable for more than one year 
and shall list each levy year for which the increased extension 
limitation 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 question is 
initiated by the taxing district. The approximate amount of the 
additional tax extendable shown in paragraphs (1) and (2) shall 
be calculated by multiplying $100,000 (the fair market value of 
the property without regard to any property tax exemptions) by 
(i) the percentage level of assessment prescribed for that 
property by statute, or by ordinance of the county board in 
counties that classify property for purposes of taxation in 
accordance with Section 4 of Article IX of the Illinois 
Constitution; (ii) the most recent final equalization factor 
certified to the county clerk by the Department of Revenue at 
the time the taxing district initiates the submission of the 
proposition to the electors; (iii) the last known aggregate 
extension base of the taxing district at the time the 
submission of the question is initiated by the taxing district; 
and (iv) the difference between the percentage increase 
proposed in the question and the lesser of 5% or the percentage 
increase in the Consumer Price Index for the prior levy year 
(or an estimate of the percentage increase for the prior levy 
year if the increase is unavailable at the time the submission 
of the question is initiated by the taxing district); and 
dividing the result by the last known equalized assessed value 
of the taxing district at the time the submission of the 
question is initiated by the taxing district.  This amendatory 
Act of the 97th General Assembly is intended to clarify the 
existing requirements of this Section, and shall not be 
construed to validate any prior non-compliant referendum 
language. using (A) the lesser of 5% or the percentage increase 
in the Consumer Price Index for the prior levy year (or an 
estimate of the percentage increase for the prior levy year if 
the increase is unavailable at the time the submission of the 
question is initiated by the taxing district), (B) the 
percentage increase proposed in the question, and (C) the last 
known equalized assessed value and aggregate extension base of 
the taxing district at the time the submission of the question 
is initiated by the taxing district. The approximate amount of 
the tax 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. Any notice required to be 
published in connection with the submission of the question 
shall also contain this supplemental information and shall not 
contain any other supplemental information. Any error, 
miscalculation, or inaccuracy in computing any amount set forth 
on the ballot or 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 question 
shall be initiated as provided by law.

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

 

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