There is a newer version of the Illinois Compiled Statutes
2010 Illinois Code
CHAPTER 35 REVENUE
35 ILCS 200/ Property Tax Code.
Title 6 - Levy and Extension
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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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The votes must be recorded as "Yes" or "No". The ballot shall have printed thereon, but not as a part of the proposition submitted, (i) a statement of the purpose or reason for the proposed change in the tax rate, (ii) 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, and (iii) the approximate amount of the tax extendable against property containing a single family residence and having a fair market value of $100,000 at the current maximum rate and at the proposed rate. The approximate amount of the tax extendable against property containing a single family residence shall be calculated (i) without regard to any property tax exemptions and (ii) based upon the percentage level of assessment prescribed for such property by statute or by ordinance of the county board in counties which classify property for purposes of taxation in accordance with Section 4 of Article IX of the Constitution. Any error, miscalculation or inaccuracy in computing such amounts that is not deliberate 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. 94‑976, eff. 6‑30‑06.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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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(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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(9) United States Military Public/Private Residential | ||
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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. 96‑1136, eff. 7‑21‑10.) |
(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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(c) As used in this Section: "Fallen police officer or rescue worker" means an individual who dies: (1) as a result of or in the course of employment as | ||
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(2) while in the active service of a fire, rescue, or | ||
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"Fallen police officer or rescue worker", however, does not include any individual whose death was the result of that individual's own willful misconduct or abuse of alcohol or drugs. "Qualified property" means a parcel of real property that is occupied by not more than 2 families, that is used as the principal residence by a surviving spouse, and that: (1) was owned by the fallen police officer or rescue | ||
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(2) was acquired by the surviving spouse within 2 | ||
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(3) was acquired more than 2 years after the police | ||
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"Surviving spouse" means a spouse, who has not remarried, | ||
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(Source: P.A. 95‑644, eff. 10‑12‑07.) |
(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.) |
(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.) |
(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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The votes must be recorded as "Yes" or "No". The proposition seeking to obtain referendum approval to | ||
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Shall the limiting rate under the Property Tax | ||
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The votes must be recorded as "Yes" or "No". The ballot for any proposition submitted pursuant to this | ||
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(1) The approximate amount of taxes extendable at the | ||
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(2) For the ... (insert the first levy year for which | ||
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(3) Based upon an average annual percentage increase | ||
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(4) If the proposition is approved, the aggregate | ||
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The approximate amount of taxes extendable shown in paragraph | ||
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If a majority of all ballots cast on the proposition are | ||
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(A) a new tax rate shall be first effective for the | ||
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(B) if the proposition provides for a new tax rate, | ||
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(C) a limiting rate increase shall be first effective | ||
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(D) in order for the limiting rate increase to be | ||
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(E) if the proposition provides for a limiting rate | ||
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Rates required to extend taxes on levies subject to a | ||
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(b) Whenever other applicable law authorizes a taxing | ||
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(Source: P.A. 96‑764, eff. 8‑25‑09.) |
(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.) |
(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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The votes must be recorded as "Yes" or "No". If a majority of voters voting on the issue approves the adoption of the increase, the increase shall be applicable for each levy year specified. The ballot for any question submitted pursuant to this Section shall have printed thereon, but not as a part of the question submitted, only the following supplemental information (which shall be supplied to the election authority by the taxing district) in substantially the following form: (1) For the (insert the first levy year for which the | ||
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(2) Based upon an average annual percentage increase | ||
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Paragraph (2) shall be included only if the increased | ||
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(Source: P.A. 94‑976, eff. 6‑30‑06.) |
(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 Extension Limitation Law, may an YES aggregate extension not to exceed ... (aggregate extension amount) ...
be made for the ... (taxing district 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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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. 96‑1202, eff. 7‑22‑10.) |
(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.) |
(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.) |
(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.) |
(35 ILCS 200/18‑220) Sec. 18‑220. (Repealed). (Source: Repealed by P.A. 89‑1, eff. 2‑12‑95.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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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