Bill Text: IL HB1365 | 2011-2012 | 97th General Assembly | Amended

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Bill Title: Amends the Truth in Taxation Law in the Property Tax Code. Provides that the Truth in Taxation Law does not apply to taxing districts that are subject to the Property Tax Extension Limitation Law.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2013-01-08 - Session Sine Die [HB1365 Detail]

Download: Illinois-2011-HB1365-Amended.html

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Rep. Anthony DeLuca

Filed: 3/10/2011

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AMENDMENT TO HOUSE BILL 1365
AMENDMENT NO. ______. Amend House Bill 1365 by replacing
everything after the enacting clause with the following:
"Section 5. The Property Tax Code is amended by changing
Sections 18-70, 18-80, and 18-90 and by adding Section 18-87 as
follows:
(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

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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.
If the taxing district is subject to the Property Tax Extension
Limitation Law, then a public hearing is not required unless a
petition is filed under Section 18-87 of this Act.
(Source: P.A. 86-957; 88-455.)
(35 ILCS 200/18-80)
Sec. 18-80. Time and form of notice. For taxing districts
that are not subject to the Property Tax Extension Limitation
Law, the 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).

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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

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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 200/18-87 new)
Sec. 18-87. More than 5% increase; notice and hearing
requirements in districts that are subject to the Property Tax
Extension Limitation Law. If the estimate of the corporate
authorities of any taxing district that is subject to the
Property Tax Extension Limitation Law, 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 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.
If, within 30 days after publication of the notice, a petition
for a public hearing signed by 10 or more residents of the
district is filed with the county clerk, then, not fewer than 7

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nor more than 14 days after the petition is filed, the district
must 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. Notice of the hearing must be
published in accordance with Section 18-80 of this Act. The
hearing shall not coincide with the hearing on the proposed
budget of the taxing district.
(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
18-87 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

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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.)".