There Is a Newer Version of the Illinois Compiled Statutes
2005 Illinois 35 ILCS 200/ Property Tax Code. Article 18 - Levy And Extension Process
(35 ILCS 200/18‑10)
Sec. 18‑10.
County levies.
The county board of each county with less than
3,000,000 inhabitants shall, annually, at the September session, determine the
amount of county taxes to be levied for all purposes. Any county with less than
3,000,000 inhabitants which has changed its fiscal year may, at the September
session or at any adjourned meeting thereof, instead of determining the amount
of all county taxes to be levied for a one‑year period, determine the amount of
taxes to be levied during a period greater or less than a year as required by
the change of the fiscal year. The county board of each county with 3,000,000
or more inhabitants shall, annually, prior to the third Monday of March,
determine the amount of county taxes to be levied for all purposes. The amount
for each purpose shall be stated separately. All counties shall certify to the
county clerk annually, on or before the last Tuesday in December the amounts
that they have levied.
(Source: P.A. 87‑17; 88‑455.)
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(35 ILCS 200/18‑15)
Sec. 18‑15.
Filing of levies of taxing districts.
Notwithstanding any other
law to the contrary, all taxing districts shall annually certify to the county
clerk, on or before the last Tuesday in December, the several amounts that they
have levied.
(Source: P.A. 87‑17; 87‑738; 87‑895; 88‑455.)
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(35 ILCS 200/18‑20)
Sec. 18‑20.
Abatement of levies.
(a) Notwithstanding any other law to the contrary, if any taxing district
receives funds under Section 12 of the State Revenue Sharing Act, which may
lawfully be used by the district, the governing authority of the district, upon
determining that a surplus of funds is available for any purpose, shall adopt a
resolution or ordinance reducing its tax levy for the year for which the
resolution or ordinance is adopted.
(b) If any taxing district reduces its levy, the governing authority of the
district shall certify its action to the county clerk of each county collecting
those taxes. The county clerk shall abate the levy of the district in
accordance with the provisions of the certified resolution or ordinance.
(Source: P.A. 81‑1255; 88‑455.)
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(35 ILCS 200/18‑25)
Sec. 18‑25.
County clerk to provide collector's books.
The county clerk
shall, annually, make out for the use of collectors, in books to be furnished
by the county, correct lists of taxable property, as assessed and equalized.
(Source: Laws 1939, p. 886; P.A. 88‑455.)
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(35 ILCS 200/18‑30)
Sec. 18‑30.
Books by township.
In counties not under township organization,
the collector's books shall be made up by congressional townships; but
fractional townships may be added to full townships, at the discretion of the
county board. In counties under township organization, the books shall
correspond with the organized townships. Separate books may be made for the
collection of all taxes within the corporate limits of cities, incorporated
towns and villages. These books shall be in addition to the tax book provided
for in this Code, for the use of county collectors, for collecting taxes
against railroad property.
(Source: Laws 1939, p. 886; P.A. 88‑455.)
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(35 ILCS 200/18‑35)
Sec. 18‑35.
Collector's books; columns.
Each county clerk shall prepare the
collector's books with 4 columns for the value of each property, the first to
show the assessed value by the chief county assessment officer, the second to
show the value as corrected by the board of review or board of appeals, the
third to show the value as equalized by the board of review under Sections
16‑60 and 16‑65, and the fourth to show the value as equalized or assessed by
the Department. If a municipality has adopted tax increment allocation
financing under Division 74.4 of Article 11 of the Illinois Municipal Code,
the county clerk, or clerks if a municipality is located in more than one
county, shall provide additional columns for the initial equalized assessed
value, for the extension of the taxes and other purposes, and for the amount of
the tax to be deposited in the special tax allocation fund. The books also
shall contain a column to insert opposite each parcel of property any tax sale
or forfeiture for taxes or special assessments for the 2 preceding years not
canceled or withdrawn from collection at any tax sale. Tax sales shall be
designated by the word "sold", forfeited, withdrawn or other appropriate
designation to be stamped in the proper column opposite the property listing
not released prior to December 1st of each year. Each county collector shall
stamp upon all receipts given for taxes the information in those columns, to be
known as the tax sale column and the delinquent special assessment column. The
county clerk shall collect the same fee for stamping forfeitures, as for tax
sales and withdrawals.
(Source: P.A. 79‑1525; 88‑455.)
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(35 ILCS 200/18‑40)
Sec. 18‑40.
Application of equalization factor.
Each county clerk shall
apply the percentages certified by the Department and enter the equalized
valuations in the columns provided for that purpose. The percentages certified
by the Department shall be applied to the assessed valuation of property, as
corrected and equalized by the board of review, board of appeals, or local
assessment officers. In all cases of extension of valuations where the
equalized valuations are fractional, the clerk shall reject all fractions that
fall below 50�. Fractions of 50� or more shall be extended as $1.
If the equalized assessed value of any property is less than $150 for an
assessment year, the county clerk may declare the imposition and collection of
all tax for that year to be extended on the parcel to be unfeasible and
cancelled. No tax shall be extended or collected on the parcel for that year
and the parcel shall not be sold for delinquent taxes.
(Source: P.A. 85‑312; 88‑455.)
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(35 ILCS 200/18‑45)
Sec. 18‑45.
Computation of rates.
Except as provided below, each county
clerk shall estimate and determine the rate per cent upon the equalized
assessed valuation for the levy year of the property in the county's taxing
districts and special service areas, as established under Article VII of the
Illinois Constitution, so that the rate will produce, within the proper
divisions of that county, not less than the net amount that will be required by
the county board or certified to the county clerk according to law. Prior to
extension, the county clerk shall determine the maximum amount of tax
authorized to be levied by any statute. If the amount of any tax certified to
the county clerk for extension exceeds the maximum, the clerk shall extend only
the maximum allowable levy.
The county clerk shall exclude from the total equalized assessed valuation,
whenever estimating and determining it under this Section and Sections 18‑50
through 18‑105, the equalized assessed valuation in the percentage which has
been agreed to by each taxing district, of any property or portion thereof
within an Enterprise Zone upon which an abatement of taxes was made under
Section 18‑170. However, if a municipality has adopted tax increment financing
under Division 74.4 of Article 11 of the Illinois Municipal Code, the county
clerk shall estimate and determine rates in accordance with Sections 11‑74.4‑7
through 11‑74.4‑9 of that Act. Beginning on January 1, 1998 and thereafter,
the equalized assessed value of all property for
the computation of the amount to be extended within a county with 3,000,000 or
more inhabitants shall be the sum of (i) the equalized assessed value of
such property for the
year immediately preceding the levy year as established by the assessment and
equalization process for the year immediately prior to the levy year, (ii)
the equalized assessed value of any property that qualifies as new property, as
defined in Section 18‑185, or annexed property, as defined in Section 18‑225,
for the current levy year, and (iii) any recovered tax increment value, as
defined in Section 18‑185, for the current levy year, less the equalized
assessed value of any property that qualifies as disconnected property, as
defined in Section 18‑225, for the current levy year.
(Source: P.A. 90‑320, eff. 1‑1‑98.)
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(35 ILCS 200/18‑50)
Sec. 18‑50.
Filing of budget and appropriation ordinance.
The governing
authority of each taxing district shall file with the county clerk within 30
days of their adoption a certified copy of its appropriation and budget
ordinances or resolutions, as well as an estimate, certified by its chief
fiscal officer, of revenues, by source, anticipated to be received by the
taxing district in the following fiscal year. If the governing authority fails
to file the required documents, the county clerk shall have the authority,
after giving timely notice of the failure to the taxing district, to refuse to
extend the tax levy until the documents are so filed.
In determining the amount of maximum tax authorized to be levied by any
statute of this State, the assessed valuation of the current year of property
as assessed and reviewed by the local assessment officials or the Department,
and as equalized or confirmed by the Department, shall be used.
(Source: P.A. 86‑233; 86‑953; 86‑957; 86‑1475; 87‑17; 87‑477; 87‑895;
88‑455.)
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(35 ILCS 200/18‑50.1)
Sec. 18‑50.1.
Notwithstanding any other law to the contrary, any
levy adopted by a School Finance Authority created under Article 1F of
the School Code is valid and shall be extended by the county clerk if it is
certified to the county clerk by the Authority in sufficient time to allow
the county clerk to include the levy in the extension for the taxable year.
(Source: P.A. 92‑855, eff. 12‑6‑02.)
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(35 ILCS 200/18‑55)
Sec. 18‑55.
Short title and definitions.
This Division 2 may be cited
as the Truth in Taxation Law. As used in this Division 2:
(a) "Taxing district" has the meaning specified in Section 1‑150 and
includes home rule units, but from January 1, 2000 through December 31,
2002 does not include taxing districts that have territory in Cook County.
(b) "Aggregate levy" means the annual corporate levy of the taxing
district and those special purpose levies which are made annually (other
than debt service levies and levies made for the purpose of paying amounts
due under public building commission leases).
(c) "Special purpose levies" include, but are not limited to, levies
made on an annual basis for contributions to pension plans, unemployment
and worker's compensation, or self‑insurance.
(d) "Debt service" means levies made by any taxing district pursuant to
home rule authority, statute, referendum, ordinance, resolution, indenture,
agreement, or contract to retire the principal or pay interest on bonds,
notes, debentures or other financial instruments which evidence indebtedness.
(Source: P.A. 91‑357, eff. 7‑29‑99; 91‑523, eff. 1‑1‑00.)
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(35 ILCS 200/18‑56)
Sec. 18‑56.
Legislative purpose.
The purpose of this Law is to require
taxing districts to disclose by publication and to hold a public hearing on
their intention to adopt an aggregate levy in amounts more than 105% of the
amount of property taxes extended or estimated to be extended, including any
amount abated by the taxing district prior to such extension, upon the final
aggregate levy of the preceding year.
(Source: P.A. 88‑660, eff. 9‑16‑94.)
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(35 ILCS 200/18‑60)
Sec. 18‑60.
Estimate of taxes to be levied.
Not less than 20 days prior to
the adoption of its aggregate levy, hereafter referred to as "levy", the
corporate authority of each taxing district shall determine the amounts of
money, exclusive of any portion of that levy attributable to the cost of
conducting an election required by the general election law, hereafter referred
to as "election costs", estimated to be necessary to be raised by taxation for
that year upon the taxable property in its district.
(Source: P.A. 82‑102; 88‑455.)
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(35 ILCS 200/18‑65)
Sec. 18‑65.
Restriction on extension.
Until it has complied with the notice
and hearing provisions of this Article, no taxing district shall levy an amount
of ad valorem tax which is more than 105% of the amount, exclusive of election
costs, which has been extended or is estimated will be extended, plus any
amount abated by the taxing district before extension, upon the final aggregate
levy of the preceding year.
(Source: P.A. 86‑957; 88‑455.)
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(35 ILCS 200/18‑70)
Sec. 18‑70.
More than 5% increase; notice and hearing required.
If the
estimate of the corporate authority made as provided in Section 18‑60 is more
than 105% of the amount extended or estimated to be extended, plus any amount
abated by the corporate authority prior to extension, upon the final aggregate
levy of the preceding year, exclusive of election costs, the corporate
authority shall give public notice of and hold a public hearing on its intent
to adopt an aggregate levy in an amount which is more than 105% of the amount
extended or estimated to be extended upon the final aggregate levy extensions,
plus any amount abated, exclusive of election costs, for the preceding year.
The hearing shall not coincide with the hearing on the proposed budget of the
taxing district.
(Source: P.A. 86‑957; 88‑455.)
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(35 ILCS 200/18‑72)
Sec. 18‑72.
A school board shall give public notice of and hold a public
hearing
on its intent to amend a certificate of tax levy under Section 17‑11.1 of the
School Code.
(Source: P.A. 91‑850, eff. 6‑22‑00.)
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(35 ILCS 200/18‑75)
Sec. 18‑75.
Notice; place of publication.
If the taxing district is
located entirely in one county, the notice shall be published in an English
language newspaper of general circulation published in the taxing district, or
if there is no such newspaper, in an English language newspaper of general
circulation published in the county and having circulation in the taxing
district.
If the taxing district is located primarily in one county but extends into
smaller portions of adjoining counties, the notice shall be published in
a newspaper of general circulation published in the taxing district, or
if there is no such newspaper, in a newspaper of general circulation published
in each county in which any part of the district is located.
If the taxing district includes all or a large portion of 2 or more counties,
the notice shall be published in a newspaper of general circulation published
in each county in which any part of the district is located.
(Source: P.A. 86‑957; 88‑455.)
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(35 ILCS 200/18‑80)
Sec. 18‑80.
Time and form of notice.
The notice shall appear not more than
14 days nor less than 7 days prior to the date of the public hearing. The
notice shall be no less than 1/8 page in size, and the smallest type used shall
be 12 point and shall be enclosed in a black border no less than 1/4 inch wide.
The notice shall not be placed in that portion of the newspaper where legal
notices and classified advertisements appear. The notice shall be published in
substantially the following form:
Notice of Proposed Property Tax Increase for ... (commonly known name of
taxing district).
I. A public hearing to approve a proposed property tax levy increase for
... (legal name of the taxing district)... for ... (year) ... will be held
on ... (date) ... at ... (time) ... at ... (location).
Any person desiring to appear at the public hearing and present testimony
to the taxing district may contact ... (name, title, address and telephone
number of an appropriate official).
II. The corporate and special purpose property taxes extended or abated
for ... (preceding year) ... were ... (dollar amount of the final aggregate
levy as extended, plus the amount abated by the taxing district prior to
extension).
The proposed corporate and special purpose property taxes to be levied
for ... (current year) ... are ... (dollar amount of the proposed aggregate
levy). This represents a ... (percentage) ... increase over the previous
year.
III. The property taxes extended for debt service and public building
commission leases for ... (preceding year) ... were ... (dollar amount).
The estimated property taxes to be levied for debt service and public
building commission leases for ... (current year) ... are ... (dollar
amount). This represents a ... (percentage increase or decrease) ... over
the previous year.
IV. The total property taxes extended or abated for ... (preceding year)
... were ... (dollar amount).
The estimated total property taxes to be levied for ... (current year)
... are ... (dollar amount). This represents a ... (percentage increase or
decrease) ... over the previous year.
Any notice which includes any information not specified and required by this
Article shall be an invalid notice.
All hearings shall be open to the public. The corporate authority of the
taxing district shall explain the reasons for the proposed increase and
shall permit persons desiring to be heard an opportunity to present testimony
within reasonable time limits as it determines.
(Source: P.A. 92‑382, eff. 8‑16‑01.)
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(35 ILCS 200/18‑85)
Sec. 18‑85.
Notice if adopted levy exceeds proposed levy.
If the final
aggregate tax levy resolution or ordinance adopted is more than 105% of the
amount, exclusive of election costs, which was extended or is estimated to be
extended, plus any amount abated by the taxing district prior to extension,
upon the final aggregate levy of the preceding year and is in excess of the
amount of the proposed levy stated in the notice published under Section 18‑70,
or is more than 105% of that amount and no notice was required under Section
18‑70, the corporate authority shall give public notice of its action within 15
days of the adoption of the levy in the following form:
Notice of Adopted Property Tax Increase for ... (commonly known name of
taxing district).
I. The corporate and special purpose property taxes extended or abated
for ... (preceding year) ... were ... (dollar amount of the final aggregate
levy as extended).
The adopted corporate and special purpose property taxes to be levied for
... (current year) ... are ... (dollar amount of the proposed aggregate
levy). This represents a ... (percentage) ... increase over the previous year.
II. The property taxes extended for debt service and public building
commission leases for ... (preceding year) ... were ... (dollar amount).
The estimated property taxes to be levied for debt service and public
building commission leases for ... (current year) ... are ... (dollar
amount). This represents a ... (percentage increase or decrease) ... over
the previous year.
III. The total property taxes extended or abated for ... (preceding
year) ... were ... (dollar amount).
The estimated total property taxes to be levied for ... (current year)
... are ... (dollar amount). This represents a ... (percentage increase or
decrease) ... over the previous year.
(Source: P.A. 86‑957; 88‑455.)
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(35 ILCS 200/18‑90)
Sec. 18‑90.
Limitation on extension of county clerk.
The tax levy
resolution or ordinance approved in the manner provided for in this Article
shall be filed with the county clerk in the manner and at the time otherwise
provided by law. No amount more than 105% of the amount, exclusive of election
costs, which has been extended or is estimated to be extended, plus any amount
abated by the taxing district prior to extension, upon the final aggregate levy
of the preceding year shall be extended unless the tax levy ordinance or
resolution is accompanied by a certification by the presiding officer of the
corporate authority certifying compliance with or inapplicability of the
provisions of Sections 18‑60 through 18‑85.
An amount extended under Section 18‑107 in 1994 for a multi‑township
assessment district that did not file a certification of compliance with the
Truth in Taxation Law may not exceed 105% of the amount, exclusive of election
costs, that was extended in 1993, plus a proportional amount abated before
extension,
upon the levy or portion of a levy that is allocable to assessment purposes in
each township that is a member of that multi‑township assessment district.
(Source: P.A. 88‑455; 88‑660, eff. 9‑16‑94.)
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(35 ILCS 200/18‑92)
(Text of Section from P.A. 92‑855)
Sec. 18‑92.
Downstate School Finance Authority for Elementary
Districts Law. The provisions of the Truth in Taxation Law are subject to
the Downstate School Finance Authority for Elementary Districts Law.
(Source: P.A. 92‑855, eff. 12‑6‑02.)
(Text of Section from P.A. 92‑884)
Sec. 18‑92.
Maywood Public Library District Tax Levy Validation (2002)
Law. The provisions of the Truth in Taxation Law are subject to the Maywood
Public Library District Tax Levy Validation (2002) Law.
(Source: P.A. 92‑884, eff. 1‑13‑03.)
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(35 ILCS 200/18‑95)
Sec. 18‑95.
Effect of Truth in Taxation Law.
Nothing contained in Sections
18‑55 through 18‑90 shall serve to extend or authorize any tax rate in excess
of the maximum permitted by law nor prevent the reduction of any tax rate.
(Source: P.A. 82‑102; 88‑455.)
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(35 ILCS 200/18‑100)
Sec. 18‑100.
Defective publication.
A levy of a taxing district shall not
be invalidated for failure to comply with the provisions of this Article if the
failure is attributable to the newspaper's failure to reproduce the information
in the notice accurately or to publish the notice as directed by the taxing
district.
(Source: P.A. 87‑201; 88‑455.)
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(35 ILCS 200/18‑105)
Sec. 18‑105.
Extension exceeding authorized rate.
No county clerk shall
extend a tax levy imposed by any taxing district, other than a home rule unit,
based on a rate that exceeds the rate authorized by statute or referendum for
that taxing district. If a taxing district is in violation of Section 18‑90, no
county clerk shall extend the final aggregate levy, as defined in Section
18‑55, in an amount more than 105% of the final aggregate levy extended for the
preceding year.
(Source: P.A. 86‑233; 86‑953; 86‑957; 86‑1475; 87‑17; 87‑477; 87‑895;
88‑455.)
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(35 ILCS 200/18‑107)
Sec. 18‑107.
Multi‑township assessment district; 1994 extension validated.
For property tax extensions in 1994 only, notwithstanding any other provision
of this Code to the contrary, if a 1993 levy was filed before the last Tuesday
in December 1993 by a multi‑township assessment district that was promulgated
by the Department under Section 2‑10 effective January 1, 1994 either for the
first time or
with different township members than in 1993, and if that levy has not been
excluded from the 1994 extension of taxes in the county in which the district
is situated, that levy is not an invalid levy because the multi‑township
assessment district allegedly lacked authority to adopt that levy in 1993, and
that levy may be extended in 1994. All taxes collected from that extension
shall be distributed to the multi‑township assessment district by the collector
in accordance with the provisions of this Code.
(Source: P.A. 88‑660, eff. 9‑16‑94.)
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(35 ILCS 200/18‑110)
Sec. 18‑110.
Chicago school district.
In each county in which there
is a school district and a School Finance Authority organized
under Articles 34 and 34a respectively of the School Code, the county clerk
shall each year determine the rate for that year's extension of taxes levied by
or on behalf of the Authority, and then immediately certify to the school
district that rate. However, in making such determination and certification,
the county clerk shall disregard the tax rate calculated for the extension of
any taxes levied to pay and discharge the principal of and interest on any
bonds issued by the Authority under Article 34A of the School Code on or after
January 1, 1984 and prior to July 1, 1993 (other than bonds issued to
refund or to continue the
refunding of bonds issued before January 1, 1984).
(Source: P.A. 87‑17; 87‑477; 87‑895; 88‑455; 88‑511.)
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(35 ILCS 200/18‑112)
Sec. 18‑112.
Extension of taxes for additional or supplemental budget of
school district. Notwithstanding any other provision of this Code and in
accordance with Section 17‑3.2 of the School Code, if a school district adopts,
in a fiscal year, an additional or supplemental budget under the authority of
Section 17‑3.2 of the School Code, the county clerk shall include, in the
extension of taxes made during that fiscal year, the extension of taxes for the
supplemental or additional budget adopted by the school district.
(Source: P.A. 93‑346, eff. 7‑24‑03.)
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(35 ILCS 200/18‑115)
Sec. 18‑115.
Use of equalized assessed valuation.
The equalized
assessed value of all property, as determined under this Code, after
equalization by the Department, shall be the assessed valuation for all
purposes of taxation, limitation of taxation, and limitation of indebtedness
prescribed in any statute.
(Source: P.A. 86‑233; 86‑953; 86‑957; 86‑1475; 87‑17; 87‑477; 87‑895;
88‑455.)
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(35 ILCS 200/18‑120)
Sec. 18‑120.
Increase or decrease of rate limit.
This Sec. applies
only to rates which are specifically made subject to increase or decrease
according to the referendum provisions of the General Revenue Law of
Illinois. The question of establishing a maximum tax rate limit other than that
applicable to the next taxes to be extended may be presented to the legal
voters of any taxing district by resolution of the corporate authorities of the
taxing district at any regular election. Whenever any taxing district
establishes a maximum tax rate lower than that otherwise applicable, it shall
publish the ordinance or resolution establishing the maximum tax rate in one or
more newspapers in the district within 10 days after the maximum tax rate is
established. If no newspaper is published in the district, the ordinance or
resolution shall be published in a newspaper having general circulation within
the district. The publication of the ordinance or resolution shall include a
notice of (a) the specific number of voters required to sign a petition
requesting that the question of the adoption of the maximum tax rate be
submitted to the voters of the district; (b) the time within which the petition
must be filed; and (c) the date of the prospective referendum. The district
clerk or secretary shall provide a petition form to any individual requesting
one.
Either in response to the taxing district's publication or by the voters'
own initiative, the question of establishing a maximum tax rate lower than that
in effect shall be submitted to the voters of any taxing district at the
regular election for officers of the taxing district in accordance with the
general election law, but only if the voters have submitted a petition signed
by not fewer than 10% of the legal voters in the taxing district. That
percentage shall be based on the number of votes cast at the last general
election preceding the filing of the petition. The petition shall specify the
tax rate to be submitted. The petition shall be filed with the clerk,
secretary or other recording officer of the taxing district not more than 10
months nor less than 6 months prior to the election at which the question is to
be submitted to the voters, and its validity shall be determined as provided by
the general election law. The officer receiving the petition shall certify the
question to the proper election officials, who shall submit the question to the
voters.
Notice shall be given in the manner provided by the general election law.
(Source: P.A. 86‑1253; 88‑455.)
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(35 ILCS 200/18‑125)
Sec. 18‑125.
Rate limit referenda.
Referenda initiated under Section 18‑120
shall be subject to the provisions and limitations of the general election law.
The question of adopting maximum tax rate other than that applicable shall be
in substantially the following form:
Shall the maximum tax rate forthe..... fund of.........(identify taxing district) be YESestablished at........ percenton the equalized assessed value instead of........... percent, the maximum rate otherwise NOapplicable to the next taxes tobe extended?
The ballot shall have printed thereon, but not as a part of the
proposition submitted, an estimate of the approximate amount extendable
under the proposed rate and of the approximate amount extendable under
the current rate applicable to the next taxes extended, such amounts being
computed upon the last known equalized assessed value. Any error,
miscalculation or inaccuracy in computing such amounts shall not invalidate or
affect the validity of any maximum tax rate so adopted.
If a majority of all ballots cast on the proposition are in favor of the
proposition, the maximum tax rate so established shall become effective with
the levy next following the referendum. It is the duty of the county clerk to
reduce, if necessary, the amount of any taxes levied thereafter. Nothing in
this Section shall be construed as precluding the extension of taxes at rates
less than that authorized by the referendum.
(Source: P.A. 86‑1253; 88‑455.)
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(35 ILCS 200/18‑130)
Sec. 18‑130.
Restrictions.
The proposition to authorize a maximum tax rate
other than that applicable may, in the discretion of the corporate authorities,
be restricted to the tax levy of a given year or series of years, either by
resolution of the corporate authorities or by the petitioners requesting a vote
on that proposition. The maximum rate limitation thereafter shall revert to
that prior to the referendum. If more than one proposition is submitted for any
one fund of any taxing district at any one election and a majority of votes
cast on any one or more of the propositions are in favor thereof, only the
maximum tax rate authorized in the proposition receiving the highest number of
favorable votes shall become effective. Propositions to establish a maximum
tax rate other than those applicable shall not be submitted more than once in
any one year.
No proposition to increase or decrease a maximum tax rate under
the referendum provisions of this Section, when there is no other applicable
statute for an increase or decrease in a tax rate limit by referendum or
otherwise, shall increase or decrease the maximum tax rate in effect on the
date of the referendum by more than 25%.
Except as provided in this Section and Sections 18‑120 and 18‑125, the
referenda authorized by Sections 18‑120 and 18‑125 shall be conducted in all
respects as provided by the general election law.
(Source: P.A. 86‑1253; 88‑455.)
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(35 ILCS 200/18‑135)
Sec. 18‑135.
Taxing district in 2 or more counties.
(a) Notwithstanding any other provisions to the contrary,
in counties which have an overlapping taxing district or districts that
extend into one or more other counties, the county clerk, upon receipt of
the assessments from the Board of Review or Board of Appeals, and of the
equalization factor from the Department, may use estimated valuations or
estimated rates, as provided in subsection (b) of this Section, for the
overlapping taxing district or districts if the county clerk in any other
county into which the overlapping taxing district or districts extend cannot
certify the actual valuations or rates for the district or districts.
(b) If the county clerk of a county which has an overlapping taxing district
which extends into another county has not received the certified valuations
or rates from the county clerk of any county into which such districts overlap,
he or she may subsequent to March 15, make written demand for actual or
estimated valuations or rates upon the county clerk of that county. Within 10
days of receiving a written demand, the county clerk receiving the demand shall
furnish certified or estimated valuations or rates for the overlapping taxing
district, as pertaining to his or her county, to the county clerk who made the
request. If no valuations or rates are received, the requesting county may
make the estimate.
(c) If the use of estimated valuations or rates results in over or under
extension for the overlapping taxing district in the county using estimated
valuations or rates, the county clerk shall make appropriate
adjustments in the subsequent year. Any adjustments necessitated by the
estimation procedure authorized by this Section shall be made by increasing
or decreasing the tax extension by fund for each taxing district where the
estimation procedures were used.
(Source: P.A. 90‑291, eff. 1‑1‑98.)
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(35 ILCS 200/18‑140)
Sec. 18‑140.
Extension upon equalized assessment of current levy
year. All taxes shall be extended by each county clerk upon the valuation
produced by the equalization and assessment of property by the Department for
the levy year. In the computation of rates, a fraction of a mill shall be
extended as the next higher mill. Each installment of taxes shall be extended
in a separate column. Installments shall be equal and as to each installment a
fraction of a cent shall be extended as one cent.
(Source: P.A. 87‑17; 88‑455.)
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(35 ILCS 200/18‑145)
Sec. 18‑145.
Error in calculation of rate or extension.
Notwithstanding any
other provision of law to the contrary, if, because of an error in the
calculation of tax rates or extension of taxes by the county clerk, the taxes
paid on any property are higher than required by law, the county clerk shall in
the following year abate an amount equal to the excess taxes from the property
taxes extended for any tax levy or fund affected by the error. This Section
shall not deprive any taxpayer of the right to maintain a tax objection under
Sections 23‑5 and 23‑10 challenging the legality of the county clerk's actions;
but the amount of any subsequent tax abatement shall be credited toward the
payment of any refund ordered by the court.
(Source: P.A. 86‑422; 88‑455.)
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(35 ILCS 200/18‑150)
Sec. 18‑150.
Extension in one total.
In
counties with 3,000,000 or more
inhabitants, the county clerk shall, and in all other counties the county clerk
may, extend on each valuation of property the sum of the taxes to be extended
upon the property in one total. When collected, the taxes shall be divided
among the taxing bodies levying the same in proportion to the rates as
determined by the clerk, after deducting from any tax the amount or amounts, if
any, ruled invalid by the final judgment of a court of competent jurisdiction,
and in the event a municipality has adopted tax increment financing under
Division 74.4 of Article 11 of the Illinois Municipal Code, after deducting
from any tax, except from a tax levied by a township to retire bonds issued
to satisfy
court‑ordered damages,
the amount to be placed in the special tax allocation fund, and
distributing the amount to be placed in the special fund to the municipal
treasurer under Section 11‑74.4‑8 of that Act. The clerk shall certify in the
collector's books the rates as determined for extension in such manner as to
indicate the different taxes entering into each total. All officers dealing
with such extensions, shall record them by totals. The clerk shall show in the
collector's books the total tax due each taxing body as extended.
If (i) a county clerk does not extend in one total on each
valuation of
property the sum of the taxes to be extended upon the property and (ii) a
municipality has adopted tax increment financing under Division 74.4 of Article
11 of the Illinois Municipal Code, then
the clerk may not deduct the amount to be placed in the
special tax allocation fund
from a tax levied by a township to retire bonds issued to satisfy
court‑ordered damages.
(Source: P.A. 91‑190, eff. 7‑20‑99.)
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(35 ILCS 200/18‑155)
Sec. 18‑155.
Apportionment of taxes for district in two or more counties.
The burden of taxation of property in taxing districts that lie in more than
one county shall be fairly apportioned as provided in Article IX, Section 7, of
the Constitution of 1970.
The Department may, and on written request made before July 1 to the
Department shall, proceed to apportion the tax burden. The request may be made
only by an assessor, chief county assessment officer, Board of Review, Board of
Appeals, overlapping taxing district or 25 or more interested taxpayers. The
request shall specify one or more taxing districts in the county which lie in
one or more other specified counties, and also specify the civil townships, if
any, in which the overlapping taxing districts lie. When the Department has
received a written request for equalization for overlapping tax districts as
provided in this Section, the Department shall promptly notify the county clerk
and county treasurer of each county affected by that request that tax bills
with respect to property in the parts of the county which are affected by the
request may not be prepared or mailed until the Department certifies the
apportionment among counties of the taxing districts' levies, except as
provided in subsection (c) of this Section. To apportion, the Department
shall:
(a) On or before December 31 of that year cause an assessment ratio
study to be made in each township in which each of the named overlapping
taxing districts lies, using equalized assessed values as certified by the
county clerk, and an analysis of property transfers prior to January 1 of
that year. The property transfers shall be in an amount deemed reasonable and
proper by the Department. The Department may conduct hearings, at which the
evidence shall be limited to the written presentation of assessment ratio study
data.
(b) Request from the County Clerk in each County in which the overlapping
taxing districts lie, certification of the portion of the assessed value of the
prior year for each overlapping taxing
district's portion of each township. Beginning with the 1999 taxable year, for
those counties that classify property by
county ordinance pursuant to subsection (b) of Section 4 of Article IX of the
Illinois Constitution, the certification shall be listed by property class as
provided in the classification ordinance. The clerk
shall return the certification within 30 days of receipt of the request.
(c) Use the township assessment ratio studies to apportion the amount to be
raised by taxation upon property within the district so that each county in
which the district lies bears that burden of taxation as though all parts of
the overlapping taxing district had been assessed at the same proportion of
actual value. The Department shall certify to each County Clerk, by March 15,
the percent of burden. Except as provided below, the County Clerk shall apply
the percentage to the extension as provided in Section 18‑45 to determine the
amount of tax to be raised in the county.
If the Department does not certify the percent of burden in the time
prescribed, the county clerk shall use the most recent prior certification to
determine the amount of tax to be raised in the county.
If the use of a prior certified percentage results in over or under extension
for the overlapping taxing district in the county using same, the county clerk
shall make appropriate adjustments in the subsequent year. Any adjustments
necessitated by the procedure authorized by this Section shall be made by
increasing or decreasing the tax extension by fund for each taxing district
where a prior certified percentage was used. No tax rate limit shall render any
part of a tax levy illegally excessive which has been apportioned as herein
provided. The percentages certified by the Department shall remain until
changed by reason of another assessment ratio study made under this Section.
To determine whether an overlapping district has met any qualifying rate
prescribed by law for eligibility for State aid, the tax rate of the district
shall be considered to be that rate which would have produced the same amount
of revenue had the taxes of the district been extended at a uniform rate
throughout the district, even if by application of this Section the actual rate
of extension in a portion of the district is less than the qualifying rate.
(Source: P.A. 90‑594, eff. 6‑24‑98.)
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(35 ILCS 200/18‑157)
Sec. 18‑157. Apportionment; tax objections; court decisions; adjustments
of levies and refunds to tax objectors. If a court, in any tax objection based
on the apportionment of an overlapping taxing district under Section 18‑155, enters a final judgment that there was an over
extension or under extension of taxes for an overlapping taxing district based
on the apportionment under Section 18‑155 for the year for which the objection
was filed, the county clerks of each county in which there was an under
extension shall proportionately increase the levy of that taxing district by an
amount specified in the court order in that county in the subsequent year or in
any subsequent year following the final judgment of the court. The increase in
the levy, when extended, shall be set forth as a separate item on the tax bills
of affected taxpayers. Notwithstanding any other provision of law, the
increase in the levy and the extension thereof shall not be subject to any
limitations on levies or extensions imposed by the School Code or this Code.
The funds collected pursuant to a levy increase authorized by this Section
shall be delivered to the county collector of each county in which there was an
over extension for distribution to the tax objectors in accordance with the
court order.
No person who, under any other provision of this Code, has
received any payment in satisfaction of a tax objection based in whole or in
part on apportionment under Section 18‑155 may receive any payment under this
Section in satisfaction of a tax objection based in whole or in part on
apportionment under Section 18‑155.
(Source: P.A. 92‑377, eff. 8‑16‑01; 93‑855, eff. 8‑2‑04.)
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(35 ILCS 200/18‑160)
Sec. 18‑160.
Notification of local officials.
The Department shall notify,
in writing, the overlapping taxing district of the proposed apportionment under
this Section, by August 1 of the year in question. If the overlapping taxing
district enacts a resolution in opposition to the apportionment and files a
certified copy of the resolution with the Department by the following December
31, the Department shall not apportion the tax burden of the overlapping
district for that tax year or any subsequent tax year unless a written request
for apportionment in accordance with Section 18‑155 is received in a subsequent
year.
(Source: P.A. 86‑905; 87‑17; 87‑1189; 88‑455.)
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(35 ILCS 200/18‑165)
Sec. 18‑165.
Abatement of taxes.
(a) Any taxing district, upon a majority vote of its governing authority,
may, after the determination of the assessed valuation of its property, order
the clerk of that county to abate any portion of its taxes on the following
types of property:
(1) Commercial and industrial.
(A) The property of any commercial or industrial | ||
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(A‑5) Any property in the taxing district of a | ||
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(i) if the equalized assessed valuation of | ||
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(ii) if the equalized assessed valuation of | ||
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(iii) if the equalized assessed valuation of | ||
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(iv) if the equalized assessed valuation of | ||
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(v) if the equalized assessed valuation of | ||
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(vi) if the equalized assessed valuation of | ||
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The abatement is not effective unless the owner | ||
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The authorization of taxing districts to abate | ||
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(B) The property of any commercial or industrial | ||
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(C) The property of any commercial or industrial | ||
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(2) Horse racing. Any property in the taxing | ||
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(3) Auto racing. Any property designed exclusively | ||
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(4) Academic or research institute. The property of | ||
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(5) Housing for older persons. Any property in the | ||
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(6) Historical society. For assessment years 1998 | ||
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(7) Recreational facilities. Any property in the | ||
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(8) Relocated corporate headquarters. If approval | ||
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(b) Upon a majority vote of its governing authority, any municipality
may, after the determination of the assessed valuation of its property, order
the county clerk to abate any portion of its taxes on any property that is
located within the corporate limits of the municipality in accordance with
Section 8‑3‑18 of the Illinois Municipal Code.
(Source: P.A. 92‑12, eff. 7‑1‑01;
92‑207, eff. 8‑1‑01; 92‑247, eff. 8‑3‑01; 92‑651, eff. 7‑11‑02; 93‑270, eff.
7‑22‑03.)
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(35 ILCS 200/18‑170)
Sec. 18‑170.
Enterprise zone abatement.
In addition to the authority to
abate taxes under Section 18‑165, any taxing district, upon a majority vote of
its governing authority, may order the county clerk to abate any portion of its
taxes on property, or any class thereof, located within an Enterprise Zone
created under the Illinois Enterprise Zone Act, and upon which either new
improvements have been constructed or existing improvements have been renovated
or rehabilitated after December 7, 1982. However, any abatement of taxes on any
parcel shall not exceed the amount attributable to the construction of the
improvements and the renovation or rehabilitation of existing improvements on
the parcel. In the case of property within a redevelopment area created under
the Tax Increment Allocation Redevelopment Act, the abatement shall not
apply unless a business enterprise or individual with regard to new
improvements or renovated or rehabilitated improvements has met the
requirements of Section 5.4.1 of the Illinois Enterprise Zone Act.
If
an abatement is
discontinued under this Section, a
municipality shall notify the
county clerk and the board of review or board of appeals of the change in
writing not later than July 1 of the assessment year to be first affected by
the change. However, within a
county
economic development project area created under the County Economic
Development Project Area Property Tax Allocation Act, any municipality or
county which has adopted tax increment allocation financing under the
Tax Increment Allocation Redevelopment Act or the County Economic
Development Project Area Tax Increment Allocation Act may abate any portion of
its taxes as provided in this Section. Any other taxing district within the
county economic development project area may order any portion or all of its
taxes abated as provided above if the county or municipality which created the
tax increment district has agreed, in writing, to the abatement.
A copy of an abatement order adopted under this Section shall be delivered
to the county clerk and to the board of review or
board of appeals not later
than July 1 of the assessment year to be first affected by the order. If it is
delivered on or after that date, it will first affect the taxes extended on the
assessment of the following year. The board of review or board of appeals
shall, each time the assessment books are delivered to the county clerk, also
deliver a list of parcels affected by an abatement and the assessed value
attributable to new improvements or to the renovation or rehabilitation of
existing improvements.
(Source: P.A. 89‑126, eff. 7‑11‑95; 89‑671, eff. 8‑14‑96; 90‑258, eff.
7‑30‑97.)
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(35 ILCS 200/18‑173)
Sec. 18‑173.
Housing opportunity area abatement program.
(a) For the purpose of promoting access to housing near work and in order to
promote economic diversity throughout Illinois and to alleviate the
concentration
of low‑income households in areas of high poverty, a
housing opportunity area tax abatement program is created.
(b) As used in this Section:
"Housing authority" means either a housing authority created under the
Housing Authorities Act or other government agency that is authorized by the
United States government
under the United States Housing Act of 1937 to administer a housing choice
voucher
program, or the authorized agent of such a housing authority that is authorized
to
act upon that authority's behalf.
"Housing choice voucher" means a tenant voucher issued by a housing authority
under Section 8 of the United States Housing Act of 1937.
"Housing opportunity area" means a census tract where less than 10% of the
residents live below the poverty level, as defined by the United States
government and determined by the most recent United States census, that is
located within a qualified township.
"Housing opportunity unit" means a dwelling unit located in residential
property that is located in a housing opportunity area, that is owned by
the applicant, and that is rented to and occupied by a tenant who is
participating in
a housing choice voucher program administered by a housing authority as of
January 1st of the tax year for which the application is made.
"Qualified units" means the number of housing opportunity units located in
the property with the limitation that no more than 2 units or 20% of
the total units contained within the property, whichever is greater, may be
considered qualified units. Further, no unit may be considered qualified unless
the property in which it is contained is in substantial compliance with local
building codes, and, moreover, no unit may be considered qualified unless it
meets the United States Department of Housing and Urban Development's housing
quality
standards as of the most recent housing authority inspection.
"Qualified township" means a township located within a county with 200,000 or
more inhabitants whose tax capacity exceeds 100% of the average tax capacity of
the county in which it is located, except for townships located within a county
with 3,000,000 or more inhabitants, where a qualified township means a township
whose tax capacity exceeds 115% of the average tax capacity of the county
except for townships located wholly within a municipality with 1,000,000 or
more inhabitants. All townships located wholly within a municipality with
1,000,000 or more inhabitants are considered qualified townships.
"Tax capacity" means the equalized assessed value of all taxable real estate
located within a township or county divided by the total population of that
township or county.
(c) The owner of property located within a housing opportunity area who has
a housing choice voucher contract with a housing authority may apply for a
housing opportunity area tax abatement by annually submitting an application to
the housing authority that administers the housing choice voucher contract. The
application must include the number of housing opportunity units as well as the
total number of dwelling units contained within the property. The owner must,
under oath, self‑certify as to the total number of dwelling units in the
property and must self‑certify that the property is in substantial compliance
with local building codes. The housing
authority shall annually determine the number of qualified units located within
each property for which an application is made.
The housing authority shall establish rules and procedures governing the
application processes and may charge an application fee. The county clerk may
audit the
applications to determine that the properties subject
to the tax abatement meet the requirements of this Section. The
determination of eligibility of a property for the housing opportunity area
abatement shall be
made annually; however, no property may receive an abatement for more than 10
tax years.
(d) The housing authority shall determine housing opportunity areas within
its service area and annually deliver to the county clerk, in a manner
determined by the county clerk, a list of all properties containing qualified
units within that service area by December 31st of the tax year for which the
property is eligible for abatement; the list shall include the number of
qualified units and the total number of dwelling units for each property.
The county clerk shall deliver annually to a housing authority, upon
that housing authority's request, the most recent available equalized assessed
value for the county as a whole and for those taxing districts and townships so
specified by the requesting housing authority.
(e) The county clerk shall abate the tax attributed to a portion of the
property determined to be eligible for a housing opportunity area abatement.
The portion eligible for abatement shall be determined by reducing the
equalized assessment value by a percentage calculated using the following
formula: 19% of the equalized assessed value of the property
multiplied by a fraction where the numerator is the number of
qualified units and denominator is the total number of dwelling units
located within the property.
(f) Any municipality, except for municipalities with 1,000,000 or more
inhabitants, may annually petition the county clerk
to be excluded from a housing opportunity area if it is able to demonstrate
that more than 2.5% of the total residential units located within that
municipality are occupied by tenants under the housing choice voucher program.
Properties located within an excluded municipality shall not be eligible for
the housing opportunity area abatement for the tax year in which the petition
is made.
(g) Applicability. This Section applies to tax years 2004 through
2014, unless extended by law.
(Source: P.A. 93‑316, eff. 7‑23‑03.)
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(35 ILCS 200/18‑175)
Sec. 18‑175.
Leasehold abatement.
The county clerk may abate property taxes
levied by one or more taxing districts under this Code on any leasehold
interest in a property leased from the Department of Natural Resources on which
is situated a restaurant and overnight lodging
facility that was constructed using at least 50% private, non‑State funding and
that first opened for business after January 1, 1992.
(Source: P.A. 88‑455; 89‑445, eff. 2‑7‑96.)
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(2) The property is situated in a municipality with | ||
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(3) For a period of not less than 20 years, the | ||
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Property and portions of property used or intended to be used for
commercial purposes are not eligible for the abatement provided in this
Section.
A housing authority created under the Housing Authorities Act shall
file annually with the county clerk for any property eligible for an abatement
under this Section, on a form prescribed by the county clerk, a certificate of
the property's use during the immediately preceding year. The certificate
shall certify that the property or a portion of the property meets the
requirements of this Section and that the eligible residential units have been
inspected within the previous 90 days and meet or exceed all housing quality
standards of the authority. If only a portion of the property meets these
requirements, the certificate shall state the amount of that portion as a
percentage of the total equalized and assessed value of the property. If the
property is improved with an eligible multifamily dwelling or multi‑building
development containing residential units that are individually assessed, then, except as provided in subsection (b), no
more than 40% of those residential units may be certified. If the property is
improved with an eligible multifamily dwelling or multi‑building development
containing residential units that are not individually assessed, then, except as provided in subsection (b), the portion
of the property certified shall represent no more than 40% of those residential
units.
The county clerk shall abate the taxes only if a certificate of use has
been timely filed for that year. If only a portion of the property has been
certified as eligible, the county clerk shall abate the taxes in the percentage
so certified.
Whenever property receives an abatement under this Section, the rental rate
set under the lease, regulatory and operating agreement, or other similar
instrument for that property shall not include property taxes.
No property shall be eligible for abatement under this Section if the owner
of the property has any outstanding and overdue debts to the municipality in
which the property is situated.
(b) The percentage limitation on the certification of residential units set forth in subsection (a) shall be deemed to be satisfied in the case of developments described in resolutions adopted by the Board of Commissioners of the Chicago Housing Authority on September 19, 2000, December 17, 2002, or September 16, 2003, as amended, approving the disposition of certain land and buildings on which all or a portion of the developments are or will be situated, if no more than 50% of the units in the development are so certified.
(Source: P.A. 94‑296, eff. 7‑21‑05.)
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(35 ILCS 200/18‑180)
Sec. 18‑180.
Abatement; urban decay.
(a) Except as provided below, a home rule municipality upon adoption of an
ordinance by majority vote of its governing authority, may order the county
clerk to abate, for a period not to exceed 10 years, any percentage of the
taxes levied by the municipality and any other taxing district on each parcel
of property located in an area of urban decay within the corporate limits of
the municipality and upon which a newly constructed single‑family or duplex
residential dwelling unit is located, except that the total abatement for
any levy year shall not be in an amount in excess of 2% of the taxes
extended by all taxing districts on all parcels located within the
township that contain residential dwelling units of 6 units or less.
An abatement adopted under this Section shall be extended to all subsequent
owners of an eligible property during the abatement period. The ordinance
shall provide that the same percentage abatement of taxes shall apply to
all eligible property subject to the abatement ordinance,
except that any abatement granted for any parcel that is within a
redevelopment area created under Division 74.4 of Article 11 of the
Illinois Municipal Code at the time the ordinance is adopted shall not exceed
the amount of taxes allocable to taxing districts. No abatement adopted under
this Section shall apply to a parcel of property if the owner does not live in
the single‑family or one of the duplex residential units. Before final adoption
of an abatement ordinance under this Section, the governing authority of the
home rule municipality shall notify by mail each affected taxing district of
the pending ordinance. This Section does not apply to property annexed by a
municipality after January 1, 1989.
(b) The governing authority of each affected taxing district shall
within 10 days appoint one member to serve on an Abatement Review Board to
review the terms and conditions of the proposed abatement ordinance. The
Board shall be convened by the mayor or village president of the
municipality considering the abatement ordinance. The ordinance shall not
be adopted less than 45 days after the Board is convened. Failure to
appoint a member to the Board does not affect work of the Board. The Board
shall report the findings and conclusions to the governing authority of the
municipality not later than 30 days after it is convened.
(c) Any abatement granted under this Section shall be reduced in 20%
increments annually during the last 4 years of the abatement period for
the property.
(d) For purposes of this Section:
(1) "Area of urban decay" means an area | ||
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(2) "Duplex" means a 2 family residence that is not | ||
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(3) "Newly constructed" means constructed and ready | ||
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(Source: P.A. 87‑1189; 88‑455.)
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(35 ILCS 200/18‑183)
Sec. 18‑183.
Cancellation and repayment of tax benefits.
Beginning with
tax year 1996, if any taxing district enters into an agreement that explicitly
sets forth the terms and length of a contract and thereby grants a tax
abatement or other tax benefit under Sections 18‑165 through 18‑180 of this
Code, under the Economic Development Area Tax Increment Allocation Act, the
County Economic Development Project Area Tax Increment Allocation Act of 1991,
the Tax Increment Allocation Redevelopment Act, the Industrial Jobs Recovery
Law, the Economic Development Project Area Tax Increment Allocation Act of
1995, or under any other statutory or constitutional authority implemented
under the Property Tax Code to a private individual or entity for the purpose
of originating, locating, maintaining, rehabilitating, or expanding a business
facility within the taxing district and the individual or entity relocates the
entire facility from the taxing district in violation of the terms and length
of the contract explicitly set forth in the agreement, the abatement or other
tax benefit for the remainder of the term is cancelled and the amount of the
abatements or other tax benefits granted before cancellation shall be repaid to
the taxing district within 30 days. This Section may be waived by the mutual
agreement of the individual or entity and the taxing district.
(Source: P.A. 89‑591, eff. 8‑1‑96; 90‑14, eff. 7‑1‑97.)
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(35 ILCS 200/18‑184)
Sec. 18‑184.
Abatement; annexation agreement.
Upon a
majority vote of its governing authority, any municipality may, after the
determination of the assessed valuation of its property, order the county clerk
to abate any portion of its taxes on any property that is the subject of an
annexation agreement between the municipality and the property owner.
(Source: P.A. 89‑537, eff. 1‑1‑97; 90‑14, eff. 7‑1‑97.)
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(35 ILCS 200/18‑190)
Sec. 18‑190.
Direct referendum; new rate or increased rate.
If a new rate
or a rate increase 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 or rate increase shall submit the new rate or rate increase to direct
referendum under the provisions of Article 28 of the Election Code. 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. 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. 88‑455; 88‑670, eff. 12‑2‑94; 89‑385, eff. 8‑18‑95; 89‑718,
eff. 3‑7‑97.)
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(35 ILCS 200/18‑190.5)
Sec. 18‑190.5.
School districts.
The requirements of
Section 18‑190 of this Code for a direct referendum on the
imposition of a new or increased tax rate do not apply to tax
levies that are not included in the aggregate extension for those
taxing districts to which this Law did not apply before the 1995 levy
year (except taxing districts subject to this Law in accordance with
Section 18‑213 of this Code) pursuant to clause (m) of Section 18‑185
of this Code.
(Source: P.A. 92‑547, eff. 6‑13‑02.)
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(35 ILCS 200/18‑195)
Sec. 18‑195.
Limitation.
Tax extensions made under Sections 18‑45 and 18‑105
are further limited by the provisions of this Law.
For those taxing districts that have levied in any previous levy year for any
funds included in the aggregate extension, the county clerk shall extend a rate
for the sum of these funds that is no greater than the limiting rate.
For those taxing districts that have never levied for any funds included in
the aggregate extension, the county clerk shall extend an amount no greater
than the amount approved by the voters in a referendum under Section 18‑210.
If the county clerk is required to reduce the aggregate extension of a
taxing district by provisions of this Law, the county clerk shall
proportionally reduce the extension for each fund unless otherwise
requested by the taxing district.
Upon written request of the corporate authority of a village, the county
clerk
shall calculate separate limiting rates for the library funds and for the
aggregate of the other village funds in order to reduce the funds as may be
required under provisions of this Law. In calculating the limiting rate for
the library, the county clerk shall use only the part of the aggregate
extension base applicable to the library, and for any rate increase or decrease
factor under Section 18‑230 the county clerk shall use only any new rate or
rate increase applicable to the library funds and the part of the rate
applicable to the library in determining factors under that Section. The
county clerk shall calculate the limiting rate for all other village funds
using only the part of the aggregate extension base not applicable to the
library, and for any rate increase or decrease factor under Section 18‑230 the
county clerk shall use only any new rate or rate increase not applicable to the
library funds and the part of the rate not applicable to the library in
determining factors under that Section. If the county clerk is required to
reduce the aggregate extension of the library portion of the levy, the county
clerk shall proportionally reduce the extension for
each library fund unless otherwise requested by the library board. If the
county clerk is required to reduce the aggregate extension of the portion of
the
levy not applicable to the library, the county clerk shall proportionally
reduce
the extension for each fund not applicable to the library unless otherwise
requested by the village.
Beginning with the 1998 levy year upon written direction of a county or
township community mental health board, the county clerk shall calculate
separate
limiting rates for the community mental health funds and for the aggregate of
the other county or township funds in order to reduce the funds as may be
required under provisions of this Law. In calculating the limiting rate for
the community mental health funds, the county clerk shall use only the part of
the aggregate
extension base applicable to the community mental health funds; and for any
rate increase or decrease
factor under Section 18‑230, the county clerk shall use only any new rate or
rate increase applicable to the community mental health funds and the part of
the rate
applicable to the community mental health board in determining factors under
that Section. The
county clerk shall calculate the limiting rate for all other county or township
funds
using only the part of the aggregate extension base not applicable to community
mental health funds; and for any rate increase or decrease factor under
Section 18‑230, the
county clerk shall use only any new rate or rate increase not applicable to the
community mental health funds and the part of the rate not applicable to the
community
mental health board in
determining factors under that Section. If the county clerk is required to
reduce the aggregate extension of the community mental health board portion of
the levy, the county
clerk shall proportionally reduce the extension for
each community mental health fund unless otherwise directed by the community
mental
health board. If the
county clerk is required to reduce the aggregate extension of the portion of
the
levy not applicable to the community mental health board, the county clerk
shall proportionally
reduce
the extension for each fund not applicable to the community mental health board
unless otherwise
directed by the county or township.
Beginning with the 2001 levy year upon written direction of a county or
township board for care and treatment of persons with a developmental
disability, the county clerk shall calculate separate
limiting rates for the funds for persons with a developmental disability and
for
the aggregate of
the other county or township funds in order to reduce the funds as may be
required under provisions of this Law. In calculating the limiting rate for
the funds for persons with a developmental disability, the county clerk shall
use only the part of
the aggregate
extension base applicable to the funds for persons with a developmental
disability; and for any
rate increase or decrease
factor under Section 18‑230, the county clerk shall use only any new rate or
rate increase applicable to the funds for persons with a developmental
disability and the part of
the rate
applicable to the board for care and treatment of persons with a developmental
disability in determining factors under
that Section. The
county clerk shall calculate the limiting rate for all other county or township
funds
using only the part of the aggregate extension base not applicable to
funds for persons with a developmental disability; and for any rate increase or
decrease factor under
Section 18‑230, the
county clerk shall use only any new rate or rate increase not applicable to the
funds for persons with a developmental disability and the part of the rate not
applicable to the
board for care and treatment of persons with a developmental disability in
determining factors under that Section. If the county clerk is required to
reduce the aggregate extension of the board for care and treatment of persons
with a developmental disability portion of
the levy, the county
clerk shall proportionally reduce the extension for
each fund for persons with a developmental disability unless otherwise directed
by the board for care and treatment of persons with a developmental disability.
If the
county clerk is required to reduce the aggregate extension of the portion of
the levy not applicable to the board for care and treatment of persons with a
developmental disability, the county clerk shall proportionally reduce the
extension for each fund not applicable to the board for care and treatment of
persons with a developmental disability unless otherwise directed by the county
or township.
(Source: P.A. 90‑339, eff. 8‑8‑97; 90‑652, eff. 7‑28‑98; 91‑859, eff.
6‑22‑00.)
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(35 ILCS 200/18‑197)
Sec. 18‑197.
Maywood Public Library District Tax Levy Validation (2002)
Law. The provisions of the Property Tax Extension Limitation Law are subject to
the Maywood Public Library District Tax Levy Validation (2002) Law.
(Source: P.A. 92‑884, eff. 1‑13‑03.)
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(35 ILCS 200/18‑200)
Sec. 18‑200.
School Code.
A school district's State aid shall not be
reduced under the computation under subsections 5(a) through 5(h) of Part A of
Section 18‑8 of the School Code due to the operating tax rate falling from
above the minimum requirement of that Section of the School Code to below the
minimum requirement of that Section of the School Code due to the operation of
this Law.
(Source: P.A. 87‑17; 88‑455.)
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(35 ILCS 200/18‑205)
Sec. 18‑205.
Referendum to increase the extension limitation.
A taxing
district is limited to an extension increase 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 a current levy year if that taxing district holds a referendum
before the levy date 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 provided
that notice of the referendum, if held before July 1, 1999, has been given in
accordance with the provisions of Section 12‑5 of the Election Code in effect
at the time of the bond referendum, at least 10 and not more than 45 days
before the date of the election, notwithstanding the time for publication
otherwise imposed by Section 12‑5. Notices required in connection with the
submission of public questions on or after July 1, 1999 shall be as set forth
in Section 12‑5 of the Election Code. The question shall be presented in
substantially the following manner:
Shall the extension limitationunder the Property Tax ExtensionLimitation Law for ...(taxing YESdistrict name)... be increased from...(the lesser of 5% or the increase in the Consumer Price Index over theprior levy year)...% to ...(percentage NOof proposed increase)...% for the...(levy year)... levy year?
If a majority of voters voting on the issue approves the adoption of
the increase, the increase shall be applicable for the levy year specified.
(Source: P.A. 90‑812, eff. 1‑26‑99; 91‑57, eff. 6‑30‑99.)
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(35 ILCS 200/18‑210)
Sec. 18‑210.
Establishing a new levy.
Except as provided in Section 18‑215,
as it relates to a transfer of a service, before a county clerk may extend
taxes for funds subject to the limitations of this Law, a new taxing district
or a taxing district with an aggregate extension base of zero shall hold a
referendum establishing a maximum aggregate extension for the levy year. The
maximum aggregate extension is established for the current levy year if a
taxing district has held a referendum before the levy date at which the
majority voting on the issue approves its adoption. The referendum under this
Section may be held at the same time as the referendum on creating a new taxing
district. The question shall be submitted to the voters at a regularly
scheduled election in accordance with the Election Code
provided that notice of referendum, if held
before July 1, 1999,
has been given in accordance with the provisions of Section
12‑5
of the Election Code in effect at the time of the bond referendum, at least
10 and not more than 45 days before the date of
the election, notwithstanding the time for publication otherwise imposed by
Section 12‑5.
Notices required in connection with the submission of public questions on or
after
July 1, 1999 shall be as set forth in Section 12‑5 of the Election Code. The
question shall be submitted
in substantially the
following form:
Under the Property Tax ExtensionLimitation Law, may an YESaggregate extension not to exceed ...(aggregate extension amount) ... be made for the ... (taxingdistrict name) ... for the NO... (levy year) ... levy year?
If a majority of voters voting on the increase approves the adoption of the
aggregate extension, the extension shall be effective for the levy year
specified.
(Source: P.A. 90‑812, eff. 1‑26‑99; 91‑57, eff. 6‑30‑99.)
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(35 ILCS 200/18‑212)
Sec. 18‑212.
Referendum on debt service extension base.
A taxing district
may establish or increase its debt service extension base if
(i) that taxing district holds a referendum before the date on which the levy
must
be filed with the county clerk of the county or counties in which the taxing
district is situated and (ii) a majority of voters voting on the issue approves
the establishment of or increase in the debt service extension base. Referenda
under
this
Section shall be conducted at a regularly scheduled election in accordance with
the Election Code. The governing body of the taxing district shall certify the
question to the proper election authorities who shall submit the question to
the electors of the taxing district in substantially the following form:
"Shall the debt service extension base under the | ||
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Votes on the question shall be recorded as "Yes" or "No".
If a majority of voters voting on the issue approves the establishment of or
increase
in the debt service extension base, the establishment of or increase in the
debt
service extension base shall be applicable for the levy years specified.
(Source: P.A. 89‑385, eff. 8‑18‑95.)
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(35 ILCS 200/18‑213)
Sec. 18‑213.
Referenda on applicability of the Property Tax Extension
Limitation Law.
(a) The provisions of this Section do not apply to a taxing district
subject
to this Law because a majority of its 1990 equalized assessed value is in a
county or counties contiguous to a county of 3,000,000 or more inhabitants, or
because a majority of its 1994 equalized assessed value is in an affected
county and the taxing district was not subject to this Law before the 1995 levy
year.
(b) The county board of a county that is not subject to this Law
may, by ordinance or resolution, submit to the voters of the
county the question of whether to
make all non‑home rule taxing districts
that
have all or a portion of their equalized assessed valuation
situated in the county subject to this Law in the manner set forth in this
Section.
For purposes of this Section only:
"Taxing district" has the same meaning provided in Section 1‑150.
"Equalized
assessed valuation" means the equalized assessed valuation for a taxing
district for the immediately preceding levy year.
(c) The ordinance or resolution shall request the submission of
the
proposition at any election, except a consolidated primary election, for the
purpose of voting for or against making the Property
Tax Extension Limitation Law applicable to all non‑home rule taxing districts
that have all
or a
portion of their equalized assessed valuation situated in the county.
The question shall be placed on a separate
ballot and shall be in substantially the following form:
Shall the Property Tax Extension Limitation Law (35 | ||
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Votes on the question shall be recorded as "yes" or "no".
(d) The county clerk
shall order the proposition submitted to the electors of the county
at the election specified in the ordinance or resolution.
If part of the county is under the jurisdiction of
a board or boards of election commissioners, the county clerk
shall submit a certified copy of
the ordinance or resolution to each board of election commissioners,
which shall order the
proposition submitted to the electors of the taxing district within its
jurisdiction at the election specified in the ordinance or resolution.
(e) (1) With respect to taxing districts having all of | ||
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(2) With respect to taxing districts that meet all | ||
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(A) do not have all of their equalized assessed | ||
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(B) have equalized assessed valuation in an | ||
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(C) meet the condition that each county, other | ||
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(D) have a majority of the district's equalized | ||
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(3) With respect to taxing districts that do not | ||
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(f) Immediately after a referendum is held under this Section, the county
clerk of the
county holding the referendum shall give notice of the referendum having been
held and its results to all taxing districts that have all
or a portion of their equalized assessed valuation located in the county, the
county clerk of any other county in which any of the equalized assessed
valuation of any taxing district is located, and the Department of Revenue.
After the last referendum affecting a multi‑county taxing district is held, the
Department of Revenue
shall determine whether the taxing district is subject to this Law
and, if so, shall notify the taxing district and the county clerks of all of
the
counties in which a portion of the equalized assessed valuation of the
taxing district is located that, beginning the following January 1, the
taxing
district is subject to this Law.
For each taxing district subject to paragraph (2) of subsection (e) of this
Section, the Department of Revenue shall notify the taxing district and the
county clerks of all of the counties in which a portion of the equalized
assessed valuation of the taxing district is located that, beginning January 1,
1997, the taxing district is subject to this Law.
(g) Referenda held under this Section shall be conducted in accordance with
the Election Code.
(Source: P.A. 89‑510, eff. 7‑11‑96; 89‑718, eff. 3‑7‑97.)
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(35 ILCS 200/18‑214)
Sec. 18‑214.
Referenda on removal of the applicability of the Property Tax
Extension Limitation Law to non‑home rule taxing districts.
(a) The provisions of this Section do not apply to a taxing district that is
subject to this Law because a majority of its 1990 equalized assessed value is
in a county or counties contiguous to a county of 3,000,000 or more
inhabitants, or because a majority of its 1994 equalized assessed value is in
an
affected county and the taxing district was not subject to this Law before the
1995 levy year.
(b) For purposes of this Section only:
"Taxing district" means any non‑home rule taxing district that became subject
to this Law under Section 18‑213 of this Law.
"Equalized assessed valuation" means the equalized assessed valuation for a
taxing district for the immediately preceding levy year.
(c) The county board of a county that became subject to this Law by a
referendum approved by the voters of the county under Section 18‑213 may, by
ordinance or resolution, in the manner set forth in this Section, submit to the
voters of the county the question of whether this Law applies to all non‑home
rule taxing
districts that have all or a portion of their equalized assessed valuation
situated in the county in the manner set forth in this Section.
(d) The ordinance or resolution shall request the submission of the
proposition at any election, except a consolidated primary election, for the
purpose of voting for or against the continued application of the Property Tax
Extension Limitation Law to all non‑home rule taxing districts that have all or
a portion of their equalized assessed valuation situated in the county.
The question shall be placed on a separate ballot and shall be in
substantially the following form:
Shall the Property Tax Extension Limitation Law (35 | ||
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Votes on the question shall be recorded as "yes" or "no".
(e) The county clerk shall order the proposition submitted to the electors
of the county at the election specified in the ordinance or resolution. If
part of the county is under the jurisdiction of a board or boards of election
commissioners, the county clerk shall submit a certified copy of the ordinance
or resolution to each board of election commissioners, which shall order the
proposition submitted to the electors of the taxing district within its
jurisdiction at the election specified in the ordinance or resolution.
(f) With respect to taxing districts having all of their equalized assessed
valuation located in one county, if a majority of the votes cast on the
proposition are against the proposition, then this Law shall not apply to the
taxing district beginning on January 1 of the year following the date of
the referendum.
(g) With respect to taxing districts that do not have all of their
equalized assessed valuation located in a single county, if both of the
following conditions are met, then this Law shall no longer apply to the taxing
district beginning on January 1 of the year following the date of the
referendum.
(1) Each county in which the district has any | ||
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(2) The majority of the equalized assessed valuation | ||
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(h) Immediately after a referendum is held under this Section, the county
clerk of the county holding the referendum shall give notice of the referendum
having been held and its results to all taxing districts that have all or a
portion of their equalized assessed valuation located in the county, the county
clerk of any other county in which any of the equalized assessed valuation of
any such taxing district is located, and the Department of Revenue. After the
last
referendum affecting a multi‑county taxing district is held, the Department of
Revenue shall determine whether the taxing district is no longer subject to
this Law and, if the taxing district is no longer subject to this Law, the
Department of Revenue shall notify the taxing district and the county clerks of
all of the counties in which a portion of the equalized assessed valuation of
the taxing district is located that, beginning on January 1 of the
year following the date of the last
referendum, the taxing district is no longer subject to this Law.
(Source: P.A. 89‑718, eff. 3‑7‑97.)
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(35 ILCS 200/18‑215)
Sec. 18‑215.
Merging and consolidating taxing districts; transfer of
service. For purposes of
this Law, when 2 or more taxing districts merge or consolidate, the sum of the
last preceding aggregate extensions for each taxing district shall be
combined for the resulting merged or consolidated taxing district. When a
service performed by one taxing district is transferred to another
taxing district, that part of the aggregate extension base for that
purpose shall be transferred and added to the aggregate extension base of
the transferee taxing district for purposes of this Law and shall be
deducted from the aggregate extension base of the transferor taxing
district. If the service and corresponding portion of the aggregate
extension base transferred to the taxing district are for a service that the
transferee district does not currently levy for, the provisions of Section
18‑190 of this Law requiring a referendum to establish a new levy shall not
apply.
(Source: P.A. 90‑719, eff. 8‑7‑98.)
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(35 ILCS 200/18‑220)
Sec. 18‑220.
(Repealed).
(Source: Repealed by P.A. 89‑1, eff. 2‑12‑95.)
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(35 ILCS 200/18‑225)
Sec. 18‑225.
Annexed or disconnected property.
If property is annexed
into the taxing
district or is disconnected from a taxing district during the current levy
year, the calculation of the limiting rate
under Section 18‑185 is not affected. The rates as limited under this Law are
applied to all property in the district for the current levy year,
excluding property that was annexed
after the adoption of the levy for the current levy year.
(Source: P.A. 88‑455; 89‑1, eff. 2‑12‑95.)
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(35 ILCS 200/18‑230)
Sec. 18‑230.
Rate increase or decrease factor.
When a new rate or a rate
increase or decrease first effective for the current levy year has been
approved by referendum, the aggregate extension base, as adjusted in Sections
18‑215 and 18‑220, shall be multiplied by a rate increase (or decrease) factor.
The numerator of the rate increase (or decrease) factor is the total combined
rate for the funds that made up the aggregate extension for the taxing district
for the prior year plus the rate increase approved or minus the rate decrease
approved. The denominator of the rate increase or decrease factor is the total
combined rate for the funds that made up the aggregate extension for the prior
year. For those taxing districts for which a new rate or a rate increase has
been approved by referendum held after December 31, 1988, and
that did not increase their rate to the new maximum rate for that fund, the
rate increase factor shall be adjusted for 4 levy years after the year
of the referendum by a factor the numerator of which is the portion of the
new or increased rate for which taxes were not extended plus the aggregate
rate in effect for the levy year prior to the levy year in which the
referendum was passed and the denominator of which is the aggregate rate in
effect for the levy year prior to the levy year in which the referendum
was passed.
(Source: P.A. 87‑17; 88‑455.)
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(35 ILCS 200/18‑235)
Sec. 18‑235.
Tax increment financing districts.
Extensions allocable to a
special tax allocation fund and the amount of taxes abated under Sections
18‑165 and 18‑170 are not included in the aggregate extension base when
computing the limiting rate.
(Source: P.A. 87‑17; 88‑455.)
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(35 ILCS 200/18‑240)
Sec. 18‑240.
Certification of new property.
(a) The township assessor,
the
multi‑township assessor, the chief county assessment officer, the board of
review, and the board of appeals shall cause the assessed value attributable
to new property to be entered and certified in the assessment books under rules
promulgated by the Department.
(b) For the levy year in which this Law first becomes applicable to a
county pursuant to Section 18‑213, the chief county assessment
officer shall certify to the county clerk, after all changes by the board of
review or board of appeals, as the case may be, the assessed value of new
property by taxing districts for that levy year under rules promulgated by the
Department.
(Source: P.A. 88‑455; 89‑510, eff. 1‑1‑97.)
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(35 ILCS 200/18‑241)
Sec. 18‑241.
School Finance Authority.
(a) A School Finance Authority established under Article 1E or 1F of
the School Code shall not be a taxing district for purposes of this Law.
(b) This Law shall not apply to the extension of taxes for a
school district for the levy year in which a School Finance
Authority for the district is created pursuant to Article 1E or 1F of the
School Code.
(Source: P.A. 92‑547, eff. 6‑13‑02; 93‑501, eff. 8‑11‑03.)
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(35 ILCS 200/18‑243)
Sec. 18‑243.
Severability.
The provisions of the Property Tax Extension
Limitation Law are severable under Section 1.31 of the Statute on Statutes.
(Source: P.A. 89‑1, eff. 2‑12‑95.)
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(35 ILCS 200/18‑245)
Sec. 18‑245.
Rules.
The Department shall make and promulgate reasonable
rules relating to the administration of the purposes and provisions of Sections
18‑185 through 18‑240 as may be necessary or appropriate.
(Source: P.A. 87‑17; 88‑455.)
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(35 ILCS 200/18‑246)
Sec. 18‑246.
Short title; definitions.
This Division 5.1 may be cited as the One‑year Property Tax
Extension Limitation Law.
As used in this Division 5.1:
"Taxing district" has the same meaning provided in Section 1‑150, except that
it includes only each non‑home rule taxing district with the majority of its
1993 equalized assessed value contained in one or more affected counties, as
defined in Section 18‑185, other than those taxing districts subject to the
Property Tax Extension Limitation Law before the effective date of this
amendatory Act of 1995.
"Aggregate extension" means the annual corporate extension for the taxing
district and those special purpose extensions that are made annually for the
taxing district, excluding special purpose extensions: (a) made for the taxing
district to pay interest or principal on general obligation bonds that were
approved by referendum; (b) made for any taxing district to pay interest or
principal on general obligation bonds issued before March 1, 1995; (c) made for
any taxing district to pay interest or principal on bonds issued to refund or
continue to refund those bonds issued before March 1, 1995; (d) made for any
taxing district to pay interest or principal on bonds issued to refund or
continue to refund bonds issued after March 1, 1995 that were approved by
referendum; (e) made for any taxing district to pay interest or principal on
revenue bonds issued before March 1, 1995 for payment of which a property tax
levy or the full faith and
credit of the unit of local government is pledged; however, a tax for the
payment of interest or principal on those bonds shall be made only after the
governing body of the unit of local government finds that all other sources for
payment are insufficient to make those payments; (f) made for payments under a
building commission lease when the lease payments are for the retirement of
bonds issued by the commission before March 1, 1995, to pay
for the building project; (g) made for payments due under installment contracts
entered into before March 1, 1995; and (h) made for payments
of principal and interest on bonds issued under the Metropolitan Water
Reclamation District Act to finance construction projects initiated before
October 1, 1991.
"Special purpose extensions" includes, but is not limited to, extensions for
levies made on an annual basis for unemployment compensation, workers'
compensation, self‑insurance, contributions to pension plans, and extensions
made under Section 6‑601 of the Illinois Highway Code for a road district's
permanent road fund, whether levied annually or not. The extension for a
special service area is not included in the aggregate extension.
"Aggregate extension base" means the taxing district's aggregate extension
for the 1993 levy year as adjusted under Section 18‑248.
"Levy year" has the same meaning as "year" under Section 1‑155.
"New property" means (i) the assessed value, after final board of review
or board of appeals action, of new improvements or additions to existing
improvements on any parcel of real property that increase the assessed value of
that real property during the levy year multiplied by the equalization factor
issued by the Department under Section 17‑30 and (ii) the assessed value, after
final board of review or
board of appeals action, of real property not exempt from real estate taxation,
which real property was exempt from real estate taxation for any portion of the
immediately preceding levy year, multiplied by the equalization factor issued
by the Department under Section 17‑30.
"Recovered tax increment value" means the amount of the 1994 equalized
assessed value, in the first year after a city terminates the designation of
an area as a redevelopment project area previously established under the Tax
Increment Allocation Development Act of the Illinois Municipal Code
or previously established under the Industrial Jobs Recovery
Law of the Illinois Municipal Code, or previously established under the
Economic Development Area Tax Increment Allocation Act, of each
taxable lot, block, tract, or parcel of real property in the redevelopment
project area over and above the initial equalized assessed value of each
property in the redevelopment project area.
Except as otherwise provided in this Section, "limiting rate" means a
fraction the numerator of which is the aggregate extension base times 1.05
and the denominator of which is the 1994 equalized assessed value of all real
property in the territory under the jurisdiction of the taxing district during
the 1993 levy year. The denominator shall not include new property and shall
not include the recovered tax increment value.
(Source: P.A. 91‑357, eff. 7‑29‑99.)
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(35 ILCS 200/18‑247)
Sec. 18‑247.
Limitation.
Tax extensions for the 1994 levy year made
under Sections 18‑45 and 18‑105 are further limited by the provisions of this
Law.
For those taxing districts for which the county clerk extended taxes for any
funds included in the aggregate extension base for the 1993 levy year, the
county clerk shall extend a rate for the sum of the funds in the aggregate
extension base that is no greater than the limiting rate.
This limitation does not apply to those taxing districts for which the county
clerk did not extend taxes for any funds included in the aggregate extension
base for the 1993 levy year, except that it does apply to those districts that
have an aggregate extension base established under subsection (a) of Section
18‑248.
If the county clerk is required to reduce the aggregate extension of a taxing
district by provisions of this Law, the county clerk shall proportionally
reduce the extension for each fund unless otherwise requested by the taxing
district.
(Source: P.A. 89‑1, eff. 2‑12‑95.)
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(35 ILCS 200/18‑248)
Sec. 18‑248.
Adjustments to the limiting rate.
(a) Merging and consolidating taxing districts. For purpose of this Law,
when 2 or more taxing districts merge or consolidate, the sum of the last
preceding aggregate extension for each taxing district shall be combined for
the resulting merged or consolidated taxing district. When a service performed
by one taxing
district is transferred to another taxing district, that part of the aggregate
extension base for that purpose shall be transferred and added to the aggregate
extension base of the transferee taxing district for purposes of this Law and
shall be deducted from the aggregate extension base of the transferor taxing
district.
(b) Annexed or disconnected property. If property is annexed into the
taxing district or is disconnected from a taxing district during the current
levy year, the calculation of the limiting rate under Section 18‑246 is not
affected. The rates as limited under this Law are applied to all property in
the district for the 1994 levy year, excluding property that was annexed after
the adoption of the levy for the current levy year.
(c) Rate increase or decrease factor. When a new rate or a rate increase or
decrease that is first effective for the 1994 levy year has been approved by
referendum, the aggregate extension base, as adjusted in subsection (a),
shall be multiplied by a rate increase or decrease factor. The
numerator of the rate increase or decrease factor is the total combined rate
for the funds that made up the aggregate extension for the taxing district for
the 1993 levy year plus the rate increase approved or minus the rate decrease
approved. The denominator of the rate increase or decrease factor is the total
combined rate for the funds that made up the aggregate extension for the 1993
levy year. For those taxing districts for which a new rate or a rate increase
has been approved by referendum held after December 31, 1989, and that did not
increase their rate to the new maximum rate for that fund, the rate increase
factor for the 1994 levy year shall be adjusted by a factor the numerator of
which is the portion of the new or increased rate for which taxes were not
extended plus the aggregate rate in effect for the levy year prior to the levy
year in which the referendum was passed and the denominator of which is the
aggregate rate in effect for the levy year prior to the levy year in which the
referendum was passed.
(d) Tax increment financing districts. Extensions allocable to a special
tax allocation fund and the amount of taxes abated under Sections 18‑165 and
18‑170 are not included in the aggregate extension base when computing the
limiting rate.
(Source: P.A. 89‑1, eff. 2‑12‑95.)
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(35 ILCS 200/18‑249)
Sec. 18‑249.
Miscellaneous provisions.
(a) Certification of new property. For the 1994 levy year, the chief county
assessment officer shall certify to the county clerk, after all changes by the
board of review or board of appeals, as the case may be, the assessed value of
new property by taxing district for the 1994 levy year under rules promulgated
by the Department.
(b) School Code. A school district's State aid shall not be reduced under
the computation under subsections 5(a) through 5(h) of Part A of Section 18‑8
of the School Code due to the
operating tax rate falling from above the minimum requirement of that Section
of the School Code to below the minimum requirement of that Section of the
School Code due to the operation of this Law.
(c) Rules. The Department shall make and promulgate reasonable rules
relating to the administration of the purposes and provisions of Sections
18‑246 through 18‑249 as may be necessary or appropriate.
(Source: P.A. 89‑1, eff. 2‑12‑95.)
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(35 ILCS 200/18‑249.5)
Sec. 18‑249.5.
Severability.
The provisions of the One‑year Property Tax
Extension Limitation Law are severable under Section 1.31 of the Statute on
Statutes.
(Source: P.A. 89‑1, eff. 2‑12‑95.)
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(35 ILCS 200/18‑250)
Sec. 18‑250.
Additions to forfeited taxes and unpaid special assessments;
fee for estimate.
(a) When any property has been forfeited for taxes or special
assessments, the clerk shall compute the amount of back taxes and special
assessments, interest, statutory costs, and printer's fees remaining due,
with one year's interest on all taxes forfeited, and enter them upon the
collector's books as separate items. Except as otherwise provided in
Section 21‑375, the aggregate so computed shall be collected in the same
manner as the taxes on other property for that year. The county clerk shall
examine the forfeitures, and strike all errors and make corrections as
necessary. Interest added to forfeitures under this Section shall be at the
rate of 12% per year.
(b) In counties with 3,000,000 or more inhabitants, taxes first
extended
for prior years, or previously extended for prior years for which application
for judgment and order of sale is not already pending, shall be added to the
tax of the current year, with interest and costs as provided by law.
Forfeitures shall not be so added, but they shall remain a lien on the property
upon which they were charged until paid or sold as provided by law. There
shall be added to such forfeitures annually the same interest as would be added
if forfeited annually, until paid or sold, and the addition of each year's
interest shall be considered a separate forfeiture. Forfeitures may be
redeemed in the manner provided in Section 21‑370 or 21‑375. Taxes and special
assessments for which application for judgment and order of sale is
pending, or entered but not enforced for any reason, shall not be added to the
tax for the current year. However, if the taxes and special assessments remain
unpaid, the property, shall be advertised and sold under judgments and orders
of sale to be entered in pending applications, or already entered in prior
applications, including judgments and orders of sale under which the purchaser
fails to complete his or her purchase.
(c) In counties with 3,000,000 or more inhabitants, on or before January
1, 2001 and during each year thereafter, the county clerk
shall compute the amount of taxes on each property that remain due or
forfeited for any year prior to the current year and have not become subject to
Sections 20‑180 through 20‑190, and the clerk shall enter the same upon the
collector's warrant books of the current and all following years as separate
items in a suitable column. The county clerk shall examine the collector's
warrant books and the Tax Judgment, Sale, Redemption and Forfeiture records for
the appropriate years and may take any other actions as the clerk finds to be
necessary or convenient in order to comply with this subsection. On and after
January 1, 2001, any taxes for any year
remaining due or
forfeited against real property in such county not entered on the current
collector's
warrant books shall be deemed uncollectible and void,
but
shall not be subject to the posting or other requirements of Sections 20‑180
through 20‑190.
(d) In counties with 100,000 or more inhabitants, the county
clerk shall,
when making the annual collector's books, in a suitable column, insert and
designate previous forfeitures of general taxes by the word "forfeiture", to be
stamped opposite each property forfeited at the last previous tax sale for
general taxes and not redeemed or purchased previous to the completion of the
collector's books. The collectors of general taxes shall stamp upon all bills
rendered and receipts given the information on the collector's books regarding
forfeiture of general taxes, and the stamped notation shall also refer the
recipient to the county clerk for full information. The county clerk shall be
allowed to collect from the person requesting an estimate of costs of
redemption of a forfeited property, the fee provided by law.
(Source: P.A. 91‑668, eff. 12‑22‑99.)
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(35 ILCS 200/18‑255)
Sec. 18‑255.
Abstract of assessments and extensions.
When the collector's
books are completed, the county clerk shall make a complete statement of the
assessment and extensions, in conformity to the instructions of the Department.
The clerk shall certify the statement to the Department.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88‑455.)
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(35 ILCS 200/18‑260)
Sec. 18‑260.
Equalization certificate.
The county clerk shall make, in each
collector's book, a certificate of the equalization factor as determined by the
Department.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88‑455.)
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(35 ILCS 200/18‑265)
Sec. 18‑265.
Collector's warrant.
A warrant, under the signature and
official seal of the county clerk, shall be annexed to each collector's book,
commanding the collector to collect from the persons named in the book the
sums entered opposite their respective names. The warrant shall direct the
collector to pay the taxes collected to the officers entitled to them.
(Source: P.A. 84‑550; 88‑455.)
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(35 ILCS 200/18‑270)
Sec. 18‑270.
Delivery of collector's books.
County clerks shall deliver the
books for the collection of taxes and the books for the collection of taxes
charged against railroad property to the duly qualified county or township
collectors on or before December 31 annually, or as soon as practicable. Each
collector shall receive the books or as soon as he or she is qualified.
However, for the 10 years next following the completion of a general
reassessment of property in any county with 3,000,000 or more inhabitants made
under an order of the Department, as soon as such books are ready for delivery
the county clerk shall specify a day for the delivery of the books to the
collectors, shall give notice to the collectors of the specified day, and shall
deliver the books on that day.
(Source: P.A. 76‑2254; 88‑455.)
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(35 ILCS 200/18‑275)
Sec. 18‑275.
Delivery to township collectors.
On the delivery of the tax
books to the township collectors, the clerk shall make a certified statement
setting forth the name of each township collector, the amount of taxes to be
collected and paid for each purpose for which the tax is levied in each taxing
district and furnish the same statement to the county collector.
(Source: Laws 1939, p. 886; P.A. 88‑455.)
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