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Rep. Mark H. Beaubien Jr.
Filed: 3/28/2007
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09500HB3335ham001 |
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LRB095 06977 BDD 34689 a |
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| AMENDMENT TO HOUSE BILL 3335
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| AMENDMENT NO. ______. Amend House Bill 3335 by replacing |
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| everything after the enacting clause with the following:
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| "Section 5. The Property Tax Code is amended by changing |
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| Section 18-155 as follows:
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| (35 ILCS 200/18-155)
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| Sec. 18-155. Apportionment of taxes for district in two or |
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| more counties.
The burden of taxation of property in taxing |
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| districts that lie in more than
one county shall be fairly |
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| apportioned as provided in Article IX, Section 7, of
the |
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| Constitution of 1970.
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| The Department may, and on written request made before July |
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| 1 to the
Department shall, proceed to apportion the tax burden. |
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| The request may be made
only by an assessor, chief county |
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| assessment officer, Board of Review, Board of
Appeals, |
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| overlapping taxing district or 25 or more interested taxpayers. |
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09500HB3335ham001 |
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LRB095 06977 BDD 34689 a |
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| The
request shall specify one or more taxing districts in the |
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| county which lie in
one or more other specified counties, and |
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| also specify the civil townships, if
any, in which the |
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| overlapping taxing districts lie. When the Department has
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| received a written request for equalization for overlapping tax |
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| districts as
provided in this Section, the Department shall |
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| promptly notify the county clerk
and county treasurer of each |
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| county affected by that request that tax bills
with respect to |
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| property in the parts of the county which are affected by the
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| request may not be prepared or mailed until the Department |
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| certifies the
apportionment among counties of the taxing |
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| districts' levies, except as
provided in subsection (c) of this |
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| Section. To apportion, the Department
shall:
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| (a) On or before December 31 of that year cause an |
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| assessment ratio
study to be made in each township in which |
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| each of the named overlapping
taxing districts lies, using |
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| equalized assessed values as certified by the
county clerk, and |
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| an analysis of property transfers prior to January 1 of
that |
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| year. The property transfers shall be in an amount deemed |
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| reasonable and
proper by the Department. The Department may |
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| conduct hearings, at which the
evidence shall be limited to the |
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| written presentation of assessment ratio study
data.
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| (b) Request from the County Clerk in each County in which |
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| the overlapping
taxing districts lie, certification of the |
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| portion of the assessed value of the
prior year for each |
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| overlapping taxing
district's portion of each township. |
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09500HB3335ham001 |
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LRB095 06977 BDD 34689 a |
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| Beginning with the 1999 taxable year, for
those counties that |
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| classify property by
county ordinance pursuant to subsection |
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| (b) of Section 4 of Article IX of the
Illinois Constitution, |
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| the certification shall be listed by property class as
provided |
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| in the classification ordinance. The clerk
shall return the |
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| certification within 30 days of receipt of the request.
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| (c) Use the township assessment ratio studies to apportion |
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| the amount to be
raised by taxation upon property within the |
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| district so that each county in
which the district lies bears |
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| that burden of taxation as though all parts of
the overlapping |
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| taxing district had been assessed at the same proportion of
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| actual value. The Department shall certify to each County |
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| Clerk, by March 15,
the percent of burden. Except as provided |
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| below, the County Clerk shall apply
the percentage to the |
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| extension as provided in Section 18-45 to determine the
amount |
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| of tax to be raised in the county.
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| If the Department does not certify the percent of burden in |
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| the time
prescribed, the county clerk shall use the most recent |
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| prior certification to
determine the amount of tax to be raised |
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| in the county.
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| If the use of a prior certified percentage results in over |
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| or under extension
for the overlapping taxing district in the |
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| county using same, the county clerk
shall make appropriate |
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| adjustments in the subsequent year. Any adjustments
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| necessitated by the procedure authorized by this Section shall |
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| be made by
increasing or decreasing the tax extension by fund |
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LRB095 06977 BDD 34689 a |
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| for each taxing district
where a prior certified percentage was |
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| used. No tax rate limit shall render any
part of a tax levy |
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| illegally excessive which has been apportioned as herein
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| provided. The percentages certified by the Department shall |
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| remain until
changed by reason of another assessment ratio |
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| study made under this Section.
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| To determine whether an overlapping district has met any |
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| qualifying rate
prescribed by law for eligibility for State |
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| aid, the tax rate of the district
shall be considered to be |
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| that rate which would have produced the same amount
of revenue |
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| had the taxes of the district been extended at a uniform rate
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| throughout the district, even if by application of this Section |
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| the actual rate
of extension in a portion of the district is |
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| less than the qualifying rate.
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| No person may bring a tax objection lawsuit that is based |
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| on an apportionment that is conducted under this Section |
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| 18-155.
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| (Source: P.A. 90-594, eff. 6-24-98.)".
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