Bill Text: IL HB5428 | 2019-2020 | 101st General Assembly | Introduced

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Bill Title: Amends the Truth in Taxation Law in the Property Tax Code. Provides that the adoption of an aggregate levy that exceeds 102% of the amount of the final aggregate levy for the preceding year shall require a truth in taxation hearing and a record vote of two-thirds of the members of the corporate authorities of the taxing district.

Spectrum: Partisan Bill (Republican 6-0)

Status: (Introduced - Dead) 2020-06-23 - Rule 19(b) / Re-referred to Rules Committee [HB5428 Detail]

Download: Illinois-2019-HB5428-Introduced.html

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101ST GENERAL ASSEMBLY State of Illinois 2019 and 2020 HB5428 Introduced , by Rep. Thomas Morrison - Grant Wehrli - Joe Sosnowski - Amy Grant, Lindsay Parkhurst, et al. SYNOPSIS AS INTRODUCED:
35 ILCS 200/18-56
35 ILCS 200/18-65
35 ILCS 200/18-70
35 ILCS 200/18-85
35 ILCS 200/18-90
Amends the Truth in Taxation Law in the Property Tax Code. Provides that the adoption of an aggregate levy that exceeds 102% of the amount of the final aggregate levy for the preceding year shall require a truth in taxation hearing and a record vote of two-thirds of the members of the corporate authorities of the taxing district.
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FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
A BILL FOR
HB5428 LRB101 18959 HLH 68418 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Sections 18-56, 18-65, 18-70, 18-85, and 18-90 as follows:
(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 102% 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 200/18-65)
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 102% 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. In addition,

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notwithstanding any other provision of law, the adoption of an
aggregate levy that exceeds 102% 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, as a final aggregate levy for the preceding year
shall require a record vote of two-thirds of the members of the
corporate authorities of the taxing district.
(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 102% 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 102% 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 200/18-85)

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Sec. 18-85. Notice if adopted levy exceeds proposed levy.
If the final aggregate tax levy resolution or ordinance adopted
is more than 102% 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 102% 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)

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... 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).
IV. 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.
A taxing district may, in its discretion and if applicable,
include the following in the notice:
V. The taxing district has estimated its equalized assessed
valuation to secure new growth revenue and must adhere to the
Property Tax Extension Limitation Law (PTELL or "tax cap" law).
PTELL limits the increase over the prior year in the property
tax extension of this taxing district to the lesser of 5% or
the percentage increase in the Consumer Price Index (CPI),
which is (insert applicable CPI percentage increase).
(Source: P.A. 96-504, eff. 8-14-09.)
(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 102% 105% of the amount, exclusive of
election costs, which has been extended or is estimated to be

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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 102% 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.)