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91_SB0376sam001
LRB9103085PTpkam
1 AMENDMENT TO SENATE BILL 376
2 AMENDMENT NO. . Amend Senate Bill 376 by replacing
3 the title with the following:
4 "AN ACT in relation to truth in taxation."; and
5 by replacing everything after the enacting clause with the
6 following:
7 "Section 5. The Property Tax Code is amended by changing
8 Section 18-55 and by adding Division 2.1 to Article 18 as
9 follows:
10 (35 ILCS 200/18-55)
11 Sec. 18-55. Short title and definitions. This Division
12 2 Section and Sections 18-60 through 18-95 may be cited as
13 the Truth in Taxation Law. As used in this Division 2
14 Sections 18-60 through 18-95:
15 (a) "Taxing district" has the meaning specified in
16 Section 1-150 and includes home rule units, but from January
17 1, 2000 through December 31, 2002 does not include taxing
18 districts that have territory in Cook County.;
19 (b) "Aggregate levy" means the annual corporate levy of
20 the taxing district and those special purpose levies which
21 are made annually (other than debt service levies and levies
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1 made for the purpose of paying amounts due under public
2 building commission leases).;
3 (c) "Special purpose levies" include, but are not
4 limited to, levies made on an annual basis for contributions
5 to pension plans, unemployment and worker's compensation, or
6 self-insurance.;
7 (d) "Debt service" means levies made by any taxing
8 district pursuant to home rule authority, statute,
9 referendum, ordinance, resolution, indenture, agreement, or
10 contract to retire the principal or pay interest on bonds,
11 notes, debentures or other financial instruments which
12 evidence indebtedness.
13 (Source: P.A. 86-957; 86-1475; 88-455; revised 10-28-98.)
14 (35 ILCS 200/Art. 18, Div. 2.1 heading new)
15 DIVISION 2.1. COOK COUNTY TRUTH IN TAXATION
16 (35 ILCS 200/18-101.1 new)
17 (Section scheduled to be repealed on January 1, 2003)
18 Sec. 18-101.1. Short title. This Division 2.1 may be
19 cited as the Cook County Truth in Taxation Law.
20 (35 ILCS 200/18-101.5 new)
21 (Section scheduled to be repealed on January 1, 2003)
22 Sec. 18-101.5. Definitions. As used in this Division
23 2.1:
24 "Aggregate levy" or "levy" means the annual corporate
25 levy of the taxing district and those special purpose levies
26 which are made annually (other than debt service levies and
27 levies made for the purpose of paying amounts due under
28 public building commission leases).
29 "Debt service" means levies made by a taxing district
30 pursuant to home rule authority, statute, referendum,
31 ordinance, resolution, indenture, agreement, or contract to
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1 retire the principal or pay interest on bonds, notes,
2 debentures, or other financial instruments that evidence
3 indebtedness.
4 "Special purpose levies" include, but are not limited to,
5 levies made on an annual basis for contributions to pension
6 plans, unemployment and worker's compensation, or
7 self-insurance.
8 "Taxing district" means any unit of local government,
9 including a home rule unit, school district, or community
10 college district with the power to levy taxes on territory in
11 Cook County.
12 (35 ILCS 200/18-101.10 new)
13 (Section scheduled to be repealed on January 1, 2003)
14 Sec. 18-101.10. Legislative purpose. The purpose of
15 this Division 2.1 is to require taxing districts to disclose
16 by publication and to hold a public hearing on their
17 intention to adopt an aggregate levy.
18 (35 ILCS 200/18-101.15 new)
19 (Section scheduled to be repealed on January 1, 2003)
20 Sec. 18-101.15. Estimate of taxes to be levied. Not
21 less than 30 days before the adoption of its aggregate levy,
22 the corporate authority of each taxing district shall
23 determine the amounts of money, exclusive of any portion of
24 that levy attributable to the cost of conducting an election
25 required by the Election Code ("election costs"), estimated
26 to be necessary to be raised by taxation for that year upon
27 the taxable property in its taxing district.
28 (35 ILCS 200/18-101.20 new)
29 (Section scheduled to be repealed on January 1, 2003)
30 Sec. 18-101.20. Restriction on extension. Until the
31 taxing district has complied with the notice and hearing
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1 provisions of this Division 2.1, no taxing district shall
2 levy an amount of ad valorem tax that is more than the
3 amount, exclusive of election costs, that has been extended
4 or is estimated will be extended, plus any amount abated by
5 the taxing district before extension, upon the final
6 aggregate levy of the preceding year.
7 (35 ILCS 200/18-101.25 new)
8 (Section scheduled to be repealed on January 1, 2003)
9 Sec. 18-101.25. Intent to adopt an aggregate levy;
10 hearing required. Upon making the estimate as provided in
11 Section 18-101.15, the corporate authority shall hold a
12 hearing on its intent to adopt an aggregate levy. Except as
13 otherwise provided in this Section, hearings shall be held
14 according to the following schedule.
15 (1) First Monday in December: Park districts and
16 municipalities.
17 (2) First Tuesday in December: Townships, road
18 districts, and all school districts except high school
19 districts.
20 (3) First Wednesday in December: High school
21 districts and libraries.
22 (4) First Thursday in December: Counties and forest
23 preserve districts.
24 (5) First Friday in December: All other taxing
25 districts.
26 All hearings shall be open to the public. The corporate
27 authority of the taxing district shall explain the reasons
28 for the levy and any proposed increase and shall permit
29 persons desiring to be heard an opportunity to present
30 testimony within such reasonable time limits as it shall
31 determine. The hearing shall not coincide with the hearing
32 on the proposed budget. The corporate authority may,
33 however, conduct any other business of the taxing district on
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1 the same day. Failure of a taxing district to convene or
2 complete a public hearing on the day prescribed in this
3 Section due to physical perils such as natural disasters or
4 acts of God shall not constitute a failure to hold a public
5 hearing under this Division 2.1. In this event, a taxing
6 district may either hold a separate public hearing on its
7 proposed tax levy, or place the hearing on its proposed tax
8 levy on the agenda of the taxing district's next scheduled
9 meeting. In either case, a taxing district shall give notice
10 of the hearing pursuant to Sections 2.02, 2.03, and 2.04 of
11 the Open Meetings Act.
12 Any taxing district with a fiscal year beginning on
13 December 1, for which the hearing day requirement of this
14 Section would conflict with the adoption of its tax levy and
15 annual appropriation ordinance, may hold a public hearing on
16 its proposed tax levy prior to and instead of the day
17 prescribed in this Section. This public hearing shall be
18 restricted to the proposed tax levy, and no other business of
19 the taxing district shall be discussed or transacted. Notice
20 of the hearing shall be given as provided in Section
21 18-101.35 of this Division 2.1.
22 (35 ILCS 200/18-101.30 new)
23 (Section scheduled to be repealed on January 1, 2003)
24 Sec. 18-101.30. Notice; place of publication. If the
25 taxing district is located entirely in one county, the notice
26 shall be published in an English language newspaper of
27 general circulation published in the taxing district, or if
28 there is no such newspaper, in an English language newspaper
29 of general circulation published in the county and having
30 circulation in the taxing district. If the taxing district is
31 located primarily in one county but extends into smaller
32 portions of adjoining counties, the notice shall be published
33 in a newspaper of general circulation published in the taxing
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1 district, or if there is no such newspaper, in a newspaper of
2 general circulation published in each county in which any
3 part of the district is located. If the taxing district
4 includes all or a large portion of 2 or more counties, the
5 notice shall be published in a newspaper of general
6 circulation published in each county in which any part of the
7 district is located.
8 (35 ILCS 200/18-101.35 new)
9 (Section scheduled to be repealed on January 1, 2003)
10 Sec. 18-101.35. Time and form of notice. The notice
11 shall appear not more than 14 days nor less than 7 days
12 before the date of the public hearing. The notice shall be no
13 less than one-eighth page in size, and the smallest type used
14 shall be 12 point and shall be enclosed in a black border no
15 less than one-quarter inch wide. The notice shall not be
16 placed in that portion of the newspaper where legal notices
17 and classified advertisements appear. The notice shall be
18 published in the following form:
19 Notice of Proposed Property Tax Levy for ... (commonly
20 known name of taxing district).
21 I. A public hearing to approve a proposed property tax
22 levy for ... (legal name of the taxing district)... for ...
23 (year) ... will be held on ... (date) ... at ... (time) ...
24 at ... (location).
25 Any person desiring to appear at the public hearing and
26 present testimony to the taxing district may contact ...
27 (name, title, address and telephone number of an appropriate
28 official).
29 II. The corporate and special purpose property taxes
30 extended or abated for ... (preceding year) ... were ...
31 (dollar amount of the final aggregate levy as extended, plus
32 the amount abated by the taxing district prior to extension).
33 The proposed corporate and special purpose property taxes
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1 to be levied for ... (current year) ... are ... (dollar
2 amount of the proposed aggregate levy). This represents a ...
3 (percentage increase or decrease) ... over the previous year.
4 III. The property taxes extended for debt service and
5 public building commission leases for ... (preceding year)
6 ... were ... (dollar amount).
7 The estimated property taxes to be levied for debt
8 service and public building commission leases for ...
9 (current year) ... are ... (dollar amount). This represents a
10 ... (percentage increase or decrease) ... over the previous
11 year.
12 IV. The total property taxes extended or abated for ...
13 (preceding year) ... were ... (dollar amount).
14 The estimated total property taxes to be levied for ...
15 (current year) ... are ... (dollar amount). This represents
16 a ... (percentage increase or decrease) ... over the previous
17 year. Any notice which includes any information not specified
18 and required by this Article shall be an invalid notice.
19 All hearings shall be open to the public. The corporate
20 authority of the taxing district must explain the reasons for
21 the proposed levy and shall permit persons desiring to be
22 heard an opportunity to present testimony within reasonable
23 time limits as the authority determines.
24 (35 ILCS 200/18-101.40 new)
25 (Section scheduled to be repealed on January 1, 2003)
26 Sec. 18-101.40. Notice if adopted levy exceeds proposed
27 levy. If the final aggregate tax levy resolution or
28 ordinance adopted is in excess of the amount of the proposed
29 levy stated in the notice published under Section 18-101.35,
30 the corporate authority shall give public notice of its
31 action within 15 days of the adoption of the levy in the
32 following form:
33 Notice of Adopted Property Tax Increase for ... (commonly
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1 known name of taxing district).
2 I. The corporate and special purpose property taxes
3 extended or abated for ... (preceding year) ... were ...
4 (dollar amount of the final aggregate levy as extended).
5 The adopted corporate and special purpose property taxes
6 to be levied for ... (current year) ... are ... (dollar
7 amount of the proposed aggregate levy).
8 This represents a ... (percentage increase or decrease)
9 ... over the previous year.
10 II. The property taxes extended for debt service and
11 public building commission leases for ... (preceding year)
12 ... were ... (dollar amount).
13 The estimated property taxes to be levied for debt
14 service and public building commission leases for ...
15 (current year) ... are ... (dollar amount). This represents a
16 ... (percentage increase or decrease) ... over the previous
17 year.
18 III. The total property taxes extended or abated for ...
19 (preceding year) ... were ... (dollar amount).
20 The estimated total property taxes to be levied for ...
21 (current year) ... are ... (dollar amount). This represents
22 a ...(percentage increase or decrease) ... over the previous
23 year.
24 (35 ILCS 200/18-101.45 new)
25 (Section scheduled to be repealed on January 1, 2003)
26 Sec. 18-101.45. Limitation on extension of county clerk.
27 The tax levy resolution or ordinance approved in the manner
28 provided for in this Division 2.1 shall be filed with the
29 county clerk in the manner and at the time otherwise provided
30 by law. No amount upon the final aggregate levy of the
31 preceding year shall be extended unless the tax levy
32 ordinance or resolution is accompanied by a certification by
33 the presiding officer of the corporate authority certifying
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1 compliance with or inapplicability of the provisions of this
2 Division 2.1.
3 (35 ILCS 200/18-101.50 new)
4 (Section scheduled to be repealed on January 1, 2003)
5 Sec. 18-101.50. Effect of Division 2.1. Nothing
6 contained in this Division 2.1 shall serve to extend or
7 authorize any tax rate in excess of the maximum permitted by
8 law nor prevent the reduction of any tax rate.
9 (35 ILCS 200/18-101.55 new)
10 (Section scheduled to be repealed on January 1, 2003)
11 Sec. 18-101.55. Defective publication. A levy of a
12 taxing district shall not be invalidated for failure to
13 comply with the provisions of this Division 2.1 if the
14 failure is attributable to the newspaper's failure to
15 reproduce the information in the notice accurately or to
16 publish the notice as directed by the taxing district.
17 (35 ILCS 200/18-101.60 new)
18 (Section scheduled to be repealed on January 1, 2003)
19 Sec. 18-101.60. Extension prohibition. A county clerk
20 shall not extend a tax levy imposed by a taxing district,
21 other than a home rule unit, based on a rate that exceeds the
22 rate authorized by statute or referendum for that taxing
23 district. If a taxing district is in violation of Section
24 18-101.45, the county clerk shall not extend the final
25 aggregate levy in an amount more than the aggregate levy
26 extended for the preceding year.
27 (35 ILCS 200/18-101.65 new)
28 Sec. 101.65. Repeal. This Division 2.1 is repealed
29 January 1, 2003.
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1 Section 900. The State Mandates Act is amended by adding
2 Section 8.23 as follows:
3 (30 ILCS 805/8.23 new)
4 Sec. 8.23. Exempt mandate. Notwithstanding Sections 6
5 and 8 of this Act, no reimbursement by the State is required
6 for the implementation of any mandate created by this
7 amendatory Act of the 91st General Assembly.
8 Section 999. Effective date. This Act takes effect on
9 January 1, 2000.".