GOVERNMENT-TECH

Illinois General Assembly - Full Text of HB0598

Select Language

×

The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein.

Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet.

The English language version is always the official and authoritative version of this website.

NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window.

Choose Language

English

Afrikaans

Albanian

Arabic

Armenian

Azerbaijani

Basque

Bengali

Bosnian

Catalan

Croatian

Czech

Danish

Dutch

Esperanto

Estonian

Filipino

Finnish

French

Galician

Georgian

German

Greek

Gujarati

Haitian Creole

Hausa

Hawaiian

Hebrew

Hindi

Hungarian

Icelandic

Indonesian

Interlingua

Interlingue

Inuktitut

Irish

Italian

Japanese

Javanese

Kannada

Khmer

Korean

Latin

Latvian

Lithuanian

Luxembourgish

Macedonian

Malagasy

Malayalam

Maltese

Maori

Marathi

Myanmar

Nepali

Norwegian

Odia

Pashto

Punjabi

Romanian

Russian

Samoan

Sango

Sanskrit

Sardinian

Sindhi

Sinhala

Slovak

Slovenian

Somali

Southern Sotho

Spanish

Sundanese

Swahili

Swedish

Tamil

Telugu

Thai

Tigrinya

Tonga

Turkish

Ukrainian

Urdu

Vietnamese

Welsh

Xhosa

Yiddish

Yoruba

Zulu

Powered by
Translate

Close

Illinois General Assembly

Top Navigation Bar

Translate

Learn

Select General Assembly

Search the 104th General Assembly

Enter search terms for legislation, members, committees, or schedules.

ILGA.GOV

LEGISLATION & LAWS

Bills & Resolutions

Public Acts

Illinois Compiled Statutes

Illinois Constitution

Search Legislation

Glossary

Guide

Reports & Inquiry

Legislative Reports

Special Reports

FTP Site

Legislator Lookup

Capitol Complex Phone Numbers

Rules & Regulations

Illinois Register

Administrative Rules

Senate

Members

Schedules

Committees

Request for Remote Testimony

Journals

Transcripts

Rules

Audio/Video

FOIA Information

Senate Employment Opportunities

Media Guidelines

House

Members

Schedules

Committees

Submit testimony for House Committees

Journals

Transcripts

Rules

Audio/Video

FOIA Information

House Employment Opportunities

Log In

Mobile Top Bar

Search the 104th General Assembly

Enter keywords to search the Illinois General Assembly website.

Full Text of HB0598

Home

Legislation

Full Text

HB0598 - 104th General Assembly

Bill Status

Full Text

Votes

Witness Slips

Select Menu

Bill Status

Full Text

Votes

Witness Slips

Printer Friendly Version

Introduced

Engrossed

Enrolled

House Amendment 001

House Amendment 002

Public Act

Printer Friendly Version

Introduced

Engrossed

Enrolled

House Amendment 001

House Amendment 002

Public Act

Open PDF

HB0598 Enrolled
LRB104 04464 BDA 14491 b
1

AN ACT concerning government.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The Property Tax Code is amended by changing
5
Sections 18-185 and 21-150 as follows:

6

(35 ILCS 200/18-185)
7

Sec. 18-185.
Short title; definitions.
This Division 5
8
may be cited as the Property Tax Extension Limitation Law. As
9
used in this Division 5:
10

"Consumer Price Index" means the Consumer Price Index for
11
All Urban Consumers for all items published by the United
12
States Department of Labor.
13

"Extension limitation" means (a) the lesser of 5% or the
14
percentage increase in the Consumer Price Index during the
15
12-month calendar year preceding the levy year or (b) the rate
16
of increase approved by voters under Section 18-205.
17

"Affected county" means a county of 3,000,000 or more
18
inhabitants or a county contiguous to a county of 3,000,000 or
19
more inhabitants.
20

"Taxing district" has the same meaning provided in Section
21
1-150, except as otherwise provided in this Section. For the
22
1991 through 1994 levy years only, "taxing district" includes
23
only each non-home rule taxing district having the majority of

HB0598 Enrolled
- 2 -
LRB104 04464 BDA 14491 b
1
its 1990 equalized assessed value within any county or
2
counties contiguous to a county with 3,000,000 or more
3
inhabitants. Beginning with the 1995 levy year, "taxing
4
district" includes only each non-home rule taxing district
5
subject to this Law before the 1995 levy year and each non-home
6
rule taxing district not subject to this Law before the 1995
7
levy year having the majority of its 1994 equalized assessed
8
value in an affected county or counties. Beginning with the
9
levy year in which this Law becomes applicable to a taxing
10
district as provided in Section 18-213, "taxing district" also
11
includes those taxing districts made subject to this Law as
12
provided in Section 18-213.
13

"Aggregate extension" for taxing districts to which this
14
Law applied before the 1995 levy year means the annual
15
corporate extension for the taxing district and those special
16
purpose extensions that are made annually for the taxing
17
district, excluding special purpose extensions: (a) made for
18
the taxing district to pay interest or principal on general
19
obligation bonds that were approved by referendum; (b) made
20
for any taxing district to pay interest or principal on
21
general obligation bonds issued before October 1, 1991; (c)
22
made for any taxing district to pay interest or principal on
23
bonds issued to refund or continue to refund those bonds
24
issued before October 1, 1991; (d) made for any taxing
25
district to pay interest or principal on bonds issued to
26
refund or continue to refund bonds issued after October 1,

HB0598 Enrolled
- 3 -
LRB104 04464 BDA 14491 b
1
1991 that were approved by referendum; (e) made for any taxing
2
district to pay interest or principal on revenue bonds issued
3
before October 1, 1991 for payment of which a property tax levy
4
or the full faith and credit of the unit of local government is
5
pledged; however, a tax for the payment of interest or
6
principal on those bonds shall be made only after the
7
governing body of the unit of local government finds that all
8
other sources for payment are insufficient to make those
9
payments; (f) made for payments under a building commission
10
lease when the lease payments are for the retirement of bonds
11
issued by the commission before October 1, 1991, to pay for the
12
building project; (g) made for payments due under installment
13
contracts entered into before October 1, 1991; (h) made for
14
payments of principal and interest on bonds issued under the
15
Metropolitan Water Reclamation District Act to finance
16
construction projects initiated before October 1, 1991; (i)
17
made for payments of principal and interest on limited bonds,
18
as defined in Section 3 of the Local Government Debt Reform
19
Act, in an amount not to exceed the debt service extension base
20
less the amount in items (b), (c), (e), and (h) of this
21
definition for non-referendum obligations, except obligations
22
initially issued pursuant to referendum; (j) made for payments
23
of principal and interest on bonds issued under Section 15 of
24
the Local Government Debt Reform Act; (k) made by a school
25
district that participates in the Special Education District
26
of Lake County, created by special education joint agreement

HB0598 Enrolled
- 4 -
LRB104 04464 BDA 14491 b
1
under Section 10-22.31 of the School Code, for payment of the
2
school district's share of the amounts required to be
3
contributed by the Special Education District of Lake County
4
to the Illinois Municipal Retirement Fund under Article 7 of
5
the Illinois Pension Code; the amount of any extension under
6
this item (k) shall be certified by the school district to the
7
county clerk; (l) made to fund expenses of providing joint
8
recreational programs for persons with disabilities under
9
Section 5-8 of the Park District Code or Section 11-95-14 of
10
the Illinois Municipal Code; (m) made for temporary relocation
11
loan repayment purposes pursuant to Sections 2-3.77 and
12
17-2.2d of the School Code; (n) made for payment of principal
13
and interest on any bonds issued under the authority of
14
Section 17-2.2d of the School Code; (o) made for contributions
15
to a firefighter's pension fund created under Article 4 of the
16
Illinois Pension Code, to the extent of the amount certified
17
under item (5) of Section 4-134 of the Illinois Pension Code;
18
(p) made for road purposes in the first year after a township
19
assumes the rights, powers, duties, assets, property,
20
liabilities, obligations, and responsibilities of a road
21
district abolished under the provisions of Section 6-133 of
22
the Illinois Highway Code; (q) made under Section 4 of the
23
Community Mental Health Act to provide the necessary funds or
24
to supplement existing funds for community mental health
25
facilities and services, including facilities and services for
26
the person with a developmental disability or a substance use

HB0598 Enrolled
- 5 -
LRB104 04464 BDA 14491 b
1
disorder; and (r) made for the payment of principal and
2
interest on any bonds issued under the authority of Section
3
17-2.11 of the School Code or to refund or continue to refund
4
those bonds.
5

"Aggregate extension" for the taxing districts to which
6
this Law did not apply before the 1995 levy year (except taxing
7
districts subject to this Law in accordance with Section
8
18-213) means the annual corporate extension for the taxing
9
district and those special purpose extensions that are made
10
annually for the taxing district, excluding special purpose
11
extensions: (a) made for the taxing district to pay interest
12
or principal on general obligation bonds that were approved by
13
referendum; (b) made for any taxing district to pay interest
14
or principal on general obligation bonds issued before March
15
1, 1995; (c) made for any taxing district to pay interest or
16
principal on bonds issued to refund or continue to refund
17
those bonds issued before March 1, 1995; (d) made for any
18
taxing district to pay interest or principal on bonds issued
19
to refund or continue to refund bonds issued after March 1,
20
1995 that were approved by referendum; (e) made for any taxing
21
district to pay interest or principal on revenue bonds issued
22
before March 1, 1995 for payment of which a property tax levy
23
or the full faith and credit of the unit of local government is
24
pledged; however, a tax for the payment of interest or
25
principal on those bonds shall be made only after the
26
governing body of the unit of local government finds that all

HB0598 Enrolled
- 6 -
LRB104 04464 BDA 14491 b
1
other sources for payment are insufficient to make those
2
payments; (f) made for payments under a building commission
3
lease when the lease payments are for the retirement of bonds
4
issued by the commission before March 1, 1995 to pay for the
5
building project; (g) made for payments due under installment
6
contracts entered into before March 1, 1995; (h) made for
7
payments of principal and interest on bonds issued under the
8
Metropolitan Water Reclamation District Act to finance
9
construction projects initiated before October 1, 1991; (h-4)
10
made for stormwater management purposes by the Metropolitan
11
Water Reclamation District of Greater Chicago under Section 12
12
of the Metropolitan Water Reclamation District Act; (h-8) made
13
for payments of principal and interest on bonds issued under
14
Section 9.6a of the Metropolitan Water Reclamation District
15
Act to make contributions to the pension fund established
16
under Article 13 of the Illinois Pension Code; (i) made for
17
payments of principal and interest on limited bonds, as
18
defined in Section 3 of the Local Government Debt Reform Act,
19
in an amount not to exceed the debt service extension base less
20
the amount in items (b), (c), and (e) of this definition for
21
non-referendum obligations, except obligations initially
22
issued pursuant to referendum and bonds described in
23
subsections (h) and (h-8) of this definition; (j) made for
24
payments of principal and interest on bonds issued under
25
Section 15 of the Local Government Debt Reform Act; (k) made
26
for payments of principal and interest on bonds authorized by

HB0598 Enrolled
- 7 -
LRB104 04464 BDA 14491 b
1
Public Act 88-503 and issued under Section 20a of the Chicago
2
Park District Act for aquarium or museum projects and bonds
3
issued under Section 20a of the Chicago Park District Act for
4
the purpose of making contributions to the pension fund
5
established under Article 12 of the Illinois Pension Code; (l)
6
made for payments of principal and interest on bonds
7
authorized by Public Act 87-1191 or 93-601 and (i) issued
8
pursuant to Section 21.2 of the Cook County Forest Preserve
9
District Act, (ii) issued under Section 42 of the Cook County
10
Forest Preserve District Act for zoological park projects, or
11
(iii) issued under Section 44.1 of the Cook County Forest
12
Preserve District Act for botanical gardens projects; (m) made
13
pursuant to Section 34-53.5 of the School Code, whether levied
14
annually or not; (n) made to fund expenses of providing joint
15
recreational programs for persons with disabilities under
16
Section 5-8 of the Park District Code or Section 11-95-14 of
17
the Illinois Municipal Code; (o) made by the Chicago Park
18
District for recreational programs for persons with
19
disabilities under subsection (c) of Section 7.06 of the
20
Chicago Park District Act; (p) made for contributions to a
21
firefighter's pension fund created under Article 4 of the
22
Illinois Pension Code, to the extent of the amount certified
23
under item (5) of Section 4-134 of the Illinois Pension Code;
24
(q) made by Ford Heights School District 169 under Section
25
17-9.02 of the School Code; (r) made for the purpose of making
26
employer contributions to the Public School Teachers' Pension

HB0598 Enrolled
- 8 -
LRB104 04464 BDA 14491 b
1
and Retirement Fund of Chicago under Section 34-53 of the
2
School Code; (s) made under Section 4 of the Community Mental
3
Health Act to provide the necessary funds or to supplement
4
existing funds for community mental health facilities and
5
services, including facilities and services for the person
6
with a developmental disability or a substance use disorder;
7
and (t) made for the payment of principal and interest on any
8
bonds issued under the authority of Section 17-2.11 of the
9
School Code or to refund or continue to refund those bonds.
10

"Aggregate extension" for all taxing districts to which
11
this Law applies in accordance with Section 18-213, except for
12
those taxing districts subject to paragraph (2) of subsection
13
(e) of Section 18-213, means the annual corporate extension
14
for the taxing district and those special purpose extensions
15
that are made annually for the taxing district, excluding
16
special purpose extensions: (a) made for the taxing district
17
to pay interest or principal on general obligation bonds that
18
were approved by referendum; (b) made for any taxing district
19
to pay interest or principal on general obligation bonds
20
issued before the date on which the referendum making this Law
21
applicable to the taxing district is held; (c) made for any
22
taxing district to pay interest or principal on bonds issued
23
to refund or continue to refund those bonds issued before the
24
date on which the referendum making this Law applicable to the
25
taxing district is held; (d) made for any taxing district to
26
pay interest or principal on bonds issued to refund or

HB0598 Enrolled
- 9 -
LRB104 04464 BDA 14491 b
1
continue to refund bonds issued after the date on which the
2
referendum making this Law applicable to the taxing district
3
is held if the bonds were approved by referendum after the date
4
on which the referendum making this Law applicable to the
5
taxing district is held; (e) made for any taxing district to
6
pay interest or principal on revenue bonds issued before the
7
date on which the referendum making this Law applicable to the
8
taxing district is held for payment of which a property tax
9
levy or the full faith and credit of the unit of local
10
government is pledged; however, a tax for the payment of
11
interest or principal on those bonds shall be made only after
12
the governing body of the unit of local government finds that
13
all other sources for payment are insufficient to make those
14
payments; (f) made for payments under a building commission
15
lease when the lease payments are for the retirement of bonds
16
issued by the commission before the date on which the
17
referendum making this Law applicable to the taxing district
18
is held to pay for the building project; (g) made for payments
19
due under installment contracts entered into before the date
20
on which the referendum making this Law applicable to the
21
taxing district is held; (h) made for payments of principal
22
and interest on limited bonds, as defined in Section 3 of the
23
Local Government Debt Reform Act, in an amount not to exceed
24
the debt service extension base less the amount in items (b),
25
(c), and (e) of this definition for non-referendum
26
obligations, except obligations initially issued pursuant to

HB0598 Enrolled
- 10 -
LRB104 04464 BDA 14491 b
1
referendum; (i) made for payments of principal and interest on
2
bonds issued under Section 15 of the Local Government Debt
3
Reform Act; (j) made for a qualified airport authority to pay
4
interest or principal on general obligation bonds issued for
5
the purpose of paying obligations due under, or financing
6
airport facilities required to be acquired, constructed,
7
installed or equipped pursuant to, contracts entered into
8
before March 1, 1996 (but not including any amendments to such
9
a contract taking effect on or after that date); (k) made to
10
fund expenses of providing joint recreational programs for
11
persons with disabilities under Section 5-8 of the Park
12
District Code or Section 11-95-14 of the Illinois Municipal
13
Code; (l) made for contributions to a firefighter's pension
14
fund created under Article 4 of the Illinois Pension Code, to
15
the extent of the amount certified under item (5) of Section
16
4-134 of the Illinois Pension Code; (m) made for the taxing
17
district to pay interest or principal on general obligation
18
bonds issued pursuant to Section 19-3.10 of the School Code;
19
(n) made under Section 4 of the Community Mental Health Act to
20
provide the necessary funds or to supplement existing funds
21
for community mental health facilities and services, including
22
facilities and services for the person with a developmental
23
disability or a substance use disorder; and (o) made for the
24
payment of principal and interest on any bonds issued under
25
the authority of Section 17-2.11 of the School Code or to
26
refund or continue to refund those bonds.

HB0598 Enrolled
- 11 -
LRB104 04464 BDA 14491 b
1

"Aggregate extension" for all taxing districts to which
2
this Law applies in accordance with paragraph (2) of
3
subsection (e) of Section 18-213 means the annual corporate
4
extension for the taxing district and those special purpose
5
extensions that are made annually for the taxing district,
6
excluding special purpose extensions: (a) made for the taxing
7
district to pay interest or principal on general obligation
8
bonds that were approved by referendum; (b) made for any
9
taxing district to pay interest or principal on general
10
obligation bonds issued before March 7, 1997 (the effective
11
date of Public Act 89-718); (c) made for any taxing district to
12
pay interest or principal on bonds issued to refund or
13
continue to refund those bonds issued before March 7, 1997
14
(the effective date of Public Act 89-718); (d) made for any
15
taxing district to pay interest or principal on bonds issued
16
to refund or continue to refund bonds issued after March 7,
17
1997 (the effective date of Public Act 89-718) if the bonds
18
were approved by referendum after March 7, 1997 (the effective
19
date of Public Act 89-718); (e) made for any taxing district to
20
pay interest or principal on revenue bonds issued before March
21
7, 1997 (the effective date of Public Act 89-718) for payment
22
of which a property tax levy or the full faith and credit of
23
the unit of local government is pledged; however, a tax for the
24
payment of interest or principal on those bonds shall be made
25
only after the governing body of the unit of local government
26
finds that all other sources for payment are insufficient to

HB0598 Enrolled
- 12 -
LRB104 04464 BDA 14491 b
1
make those payments; (f) made for payments under a building
2
commission lease when the lease payments are for the
3
retirement of bonds issued by the commission before March 7,
4
1997 (the effective date of Public Act 89-718) to pay for the
5
building project; (g) made for payments due under installment
6
contracts entered into before March 7, 1997 (the effective
7
date of Public Act 89-718); (h) made for payments of principal
8
and interest on limited bonds, as defined in Section 3 of the
9
Local Government Debt Reform Act, in an amount not to exceed
10
the debt service extension base less the amount in items (b),
11
(c), and (e) of this definition for non-referendum
12
obligations, except obligations initially issued pursuant to
13
referendum; (i) made for payments of principal and interest on
14
bonds issued under Section 15 of the Local Government Debt
15
Reform Act; (j) made for a qualified airport authority to pay
16
interest or principal on general obligation bonds issued for
17
the purpose of paying obligations due under, or financing
18
airport facilities required to be acquired, constructed,
19
installed or equipped pursuant to, contracts entered into
20
before March 1, 1996 (but not including any amendments to such
21
a contract taking effect on or after that date); (k) made to
22
fund expenses of providing joint recreational programs for
23
persons with disabilities under Section 5-8 of the Park
24
District Code or Section 11-95-14 of the Illinois Municipal
25
Code; (l) made for contributions to a firefighter's pension
26
fund created under Article 4 of the Illinois Pension Code, to

HB0598 Enrolled
- 13 -
LRB104 04464 BDA 14491 b
1
the extent of the amount certified under item (5) of Section
2
4-134 of the Illinois Pension Code; (m) made under Section 4 of
3
the Community Mental Health Act to provide the necessary funds
4
or to supplement existing funds for community mental health
5
facilities and services, including facilities and services for
6
the person with a developmental disability or a substance use
7
disorder; and (n) made for the payment of principal and
8
interest on any bonds issued under the authority of Section
9
17-2.11 of the School Code or to refund or continue to refund
10
those bonds.
11

"Debt service extension base" means an amount equal to
12
that portion of the extension for a taxing district for the
13
1994 levy year, or for those taxing districts subject to this
14
Law in accordance with Section 18-213, except for those
15
subject to paragraph (2) of subsection (e) of Section 18-213,
16
for the levy year in which the referendum making this Law
17
applicable to the taxing district is held, or for those taxing
18
districts subject to this Law in accordance with paragraph (2)
19
of subsection (e) of Section 18-213 for the 1996 levy year,
20
constituting an extension for payment of principal and
21
interest on bonds issued by the taxing district without
22
referendum, but not including excluded non-referendum bonds.
23
For park districts (i) that were first subject to this Law in
24
1991 or 1995 and (ii) whose extension for the 1994 levy year
25
for the payment of principal and interest on bonds issued by
26
the park district without referendum (but not including

HB0598 Enrolled
- 14 -
LRB104 04464 BDA 14491 b
1
excluded non-referendum bonds) was less than 51% of the amount
2
for the 1991 levy year constituting an extension for payment
3
of principal and interest on bonds issued by the park district
4
without referendum (but not including excluded non-referendum
5
bonds), "debt service extension base" means an amount equal to
6
that portion of the extension for the 1991 levy year
7
constituting an extension for payment of principal and
8
interest on bonds issued by the park district without
9
referendum (but not including excluded non-referendum bonds).
10
A debt service extension base established or increased at any
11
time pursuant to any provision of this Law, except Section
12
18-212, shall be increased each year commencing with the later
13
of (i) the 2009 levy year or (ii) the first levy year in which
14
this Law becomes applicable to the taxing district, by the
15
lesser of 5% or the percentage increase in the Consumer Price
16
Index during the 12-month calendar year preceding the levy
17
year. The debt service extension base may be established or
18
increased as provided under Section 18-212. "Excluded
19
non-referendum bonds" means (i) bonds authorized by Public Act
20
88-503 and issued under Section 20a of the Chicago Park
21
District Act for aquarium and museum projects; (ii) bonds
22
issued under Section 15 of the Local Government Debt Reform
23
Act; or (iii) refunding obligations issued to refund or to
24
continue to refund obligations initially issued pursuant to
25
referendum.
26

"Special purpose extensions" include, but are not limited

HB0598 Enrolled
- 15 -
LRB104 04464 BDA 14491 b
1
to, extensions for levies made on an annual basis for
2
unemployment and workers' compensation, self-insurance,
3
contributions to pension plans, and extensions made pursuant
4
to Section 6-601 of the Illinois Highway Code for a road
5
district's permanent road fund whether levied annually or not.
6
The extension for a special service area is not included in the
7
aggregate extension.
8

"Aggregate extension base" means the taxing district's
9
last preceding aggregate extension as adjusted under Sections
10
18-135, 18-215, 18-230, 18-206, and 18-233. Beginning with
11
levy year 2022, for taxing districts that are specified in
12
Section 18-190.7, the taxing district's aggregate extension
13
base shall be calculated as provided in Section 18-190.7. An
14
adjustment under Section 18-135 shall be made for the 2007
15
levy year and all subsequent levy years whenever one or more
16
counties within which a taxing district is located (i) used
17
estimated valuations or rates when extending taxes in the
18
taxing district for the last preceding levy year that resulted
19
in the over or under extension of taxes, or (ii) increased or
20
decreased the tax extension for the last preceding levy year
21
as required by Section 18-135(c). Whenever an adjustment is
22
required under Section 18-135, the aggregate extension base of
23
the taxing district shall be equal to the amount that the
24
aggregate extension of the taxing district would have been for
25
the last preceding levy year if either or both (i) actual,
26
rather than estimated, valuations or rates had been used to

HB0598 Enrolled
- 16 -
LRB104 04464 BDA 14491 b
1
calculate the extension of taxes for the last levy year, or
2
(ii) the tax extension for the last preceding levy year had not
3
been adjusted as required by subsection (c) of Section 18-135.
4

Notwithstanding any other provision of law, beginning in
5
levy year 2026, if a qualified taxing district provided a
6
property tax abatement under subsection (j) of Section 10-20
7
of the Energy Community Reinvestment Act in any levy year
8
occurring before the current levy year and if the taxing
9
district was subject to this Law in the levy year of the
10
abatement, then the district's aggregate extension base for
11
each subsequent levy year after the levy year of the abatement
12
but not earlier than levy year 2026 shall be calculated as
13
though the district's aggregate extension for the levy year in
14
which the abatement was granted included the amount of the
15
abatement. For the purpose of this adjustment, "qualified
16
taxing district" means a taxing district that contains a
17
nuclear power plant that was decommissioned but that continued
18
to store nuclear waste before January 1, 2021.

19

Notwithstanding any other provision of law, for levy year
20
2012, the aggregate extension base for West Northfield School
21
District No. 31 in Cook County shall be $12,654,592.
22

Notwithstanding any other provision of law, for the
23
purpose of calculating the limiting rate for levy year 2023,
24
the last preceding aggregate extension base for Homewood
25
School District No. 153 in Cook County shall be $19,535,377.
26

Notwithstanding any other provision of law, for levy year

HB0598 Enrolled
- 17 -
LRB104 04464 BDA 14491 b
1
2022, the aggregate extension base of a home equity assurance
2
program that levied at least $1,000,000 in property taxes in
3
levy year 2019 or 2020 under the Home Equity Assurance Act
4
shall be the amount that the program's aggregate extension
5
base for levy year 2021 would have been if the program had
6
levied a property tax for levy year 2021.
7

"Levy year" has the same meaning as "year" under Section
8
1-155.
9

"New property" means (i) the assessed value, after final
10
board of review or board of appeals action, of new
11
improvements or additions to existing improvements on any
12
parcel of real property that increase the assessed value of
13
that real property during the levy year multiplied by the
14
equalization factor issued by the Department under Section
15
17-30, (ii) the assessed value, after final board of review or
16
board of appeals action, of real property not exempt from real
17
estate taxation, which real property was exempt from real
18
estate taxation for any portion of the immediately preceding
19
levy year, multiplied by the equalization factor issued by the
20
Department under Section 17-30, including the assessed value,
21
upon final stabilization of occupancy after new construction
22
is complete, of any real property located within the
23
boundaries of an otherwise or previously exempt military
24
reservation that is intended for residential use and owned by
25
or leased to a private corporation or other entity, (iii) in
26
counties that classify in accordance with Section 4 of Article

HB0598 Enrolled
- 18 -
LRB104 04464 BDA 14491 b
1
IX of the Illinois Constitution, an incentive property's
2
additional assessed value resulting from a scheduled increase
3
in the level of assessment as applied to the first year final
4
board of review market value, and (iv) any increase in
5
assessed value due to oil or gas production from an oil or gas
6
well required to be permitted under the Hydraulic Fracturing
7
Regulatory Act that was not produced in or accounted for
8
during the previous levy year. In addition, the county clerk
9
in a county containing a population of 3,000,000 or more shall
10
include in the 1997 recovered tax increment value for any
11
school district, any recovered tax increment value that was
12
applicable to the 1995 tax year calculations.
13

"Qualified airport authority" means an airport authority
14
organized under the Airport Authorities Act and located in a
15
county bordering on the State of Wisconsin and having a
16
population in excess of 200,000 and not greater than 500,000.
17

"Recovered tax increment value" means, except as otherwise
18
provided in this paragraph, the amount of the current year's
19
equalized assessed value, in the first year after a
20
municipality terminates the designation of an area as a
21
redevelopment project area previously established under the
22
Tax Increment Allocation Redevelopment Act in the Illinois
23
Municipal Code, previously established under the Industrial
24
Jobs Recovery Law in the Illinois Municipal Code, previously
25
established under the Economic Development Project Area Tax
26
Increment Act of 1995, or previously established under the

HB0598 Enrolled
- 19 -
LRB104 04464 BDA 14491 b
1
Economic Development Area Tax Increment Allocation Act, of
2
each taxable lot, block, tract, or parcel of real property in
3
the redevelopment project area over and above the initial
4
equalized assessed value of each property in the redevelopment
5
project area. For the taxes which are extended for the 1997
6
levy year, the recovered tax increment value for a non-home
7
rule taxing district that first became subject to this Law for
8
the 1995 levy year because a majority of its 1994 equalized
9
assessed value was in an affected county or counties shall be
10
increased if a municipality terminated the designation of an
11
area in 1993 as a redevelopment project area previously
12
established under the Tax Increment Allocation Redevelopment
13
Act in the Illinois Municipal Code, previously established
14
under the Industrial Jobs Recovery Law in the Illinois
15
Municipal Code, or previously established under the Economic
16
Development Area Tax Increment Allocation Act, by an amount
17
equal to the 1994 equalized assessed value of each taxable
18
lot, block, tract, or parcel of real property in the
19
redevelopment project area over and above the initial
20
equalized assessed value of each property in the redevelopment
21
project area. In the first year after a municipality removes a
22
taxable lot, block, tract, or parcel of real property from a
23
redevelopment project area established under the Tax Increment
24
Allocation Redevelopment Act in the Illinois Municipal Code,
25
the Industrial Jobs Recovery Law in the Illinois Municipal
26
Code, or the Economic Development Area Tax Increment

HB0598 Enrolled
- 20 -
LRB104 04464 BDA 14491 b
1
Allocation Act, "recovered tax increment value" means the
2
amount of the current year's equalized assessed value of each
3
taxable lot, block, tract, or parcel of real property removed
4
from the redevelopment project area over and above the initial
5
equalized assessed value of that real property before removal
6
from the redevelopment project area.
7

Except as otherwise provided in this Section, "limiting
8
rate" means a fraction the numerator of which is the last
9
preceding aggregate extension base times an amount equal to
10
one plus the extension limitation defined in this Section and
11
the denominator of which is the current year's equalized
12
assessed value of all real property in the territory under the
13
jurisdiction of the taxing district during the prior levy
14
year. For those taxing districts that reduced their aggregate
15
extension for the last preceding levy year, except for school
16
districts that reduced their extension for educational
17
purposes pursuant to Section 18-206, the highest aggregate
18
extension in any of the last 3 preceding levy years shall be
19
used for the purpose of computing the limiting rate. The
20
denominator shall not include new property or the recovered
21
tax increment value. If a new rate, a rate decrease, or a
22
limiting rate increase has been approved at an election held
23
after March 21, 2006, then (i) the otherwise applicable
24
limiting rate shall be increased by the amount of the new rate
25
or shall be reduced by the amount of the rate decrease, as the
26
case may be, or (ii) in the case of a limiting rate increase,

HB0598 Enrolled
- 21 -
LRB104 04464 BDA 14491 b
1
the limiting rate shall be equal to the rate set forth in the
2
proposition approved by the voters for each of the years
3
specified in the proposition, after which the limiting rate of
4
the taxing district shall be calculated as otherwise provided.
5
In the case of a taxing district that obtained referendum
6
approval for an increased limiting rate on March 20, 2012, the
7
limiting rate for tax year 2012 shall be the rate that
8
generates the approximate total amount of taxes extendable for
9
that tax year, as set forth in the proposition approved by the
10
voters; this rate shall be the final rate applied by the county
11
clerk for the aggregate of all capped funds of the district for
12
tax year 2012.
13
(Source: P.A. 103-154, eff. 6-30-23; 103-587, eff. 5-28-24;
14
103-591, eff. 7-1-24; 103-592, eff. 6-7-24; 104-417, eff.
15
8-15-25.)

16

(35 ILCS 200/21-150)
17

Sec. 21-150.
Time of applying for judgment.
Except as
18
otherwise provided in this Section or by ordinance or
19
resolution enacted under subsection (c) of Section 21-40, in
20
any county with fewer than 3,000,000 inhabitants, all
21
applications for judgment and order of sale for taxes and
22
special assessments on delinquent properties shall be made
23
within 90 days after the second installment due date. In Cook
24
County, all applications for judgment and order of sale for
25
taxes and special assessments on delinquent properties shall

HB0598 Enrolled
- 22 -
LRB104 04464 BDA 14491 b
1
be made (i) by July 1, 2011 for tax year 2009, (ii) by July 1,
2
2012 for tax year 2010, (iii) by July 1, 2013 for tax year
3
2011, (iv) by July 1, 2014 for tax year 2012, (v) by July 1,
4
2015 for tax year 2013, (vi) by May 1, 2016 for tax year 2014,
5
(vii) by March 1, 2017 for tax year 2015, (viii) by April 1 of
6
the next calendar year after the second installment due date
7
for tax year 2016 and 2017, and (ix) within 365 days of the
8
second installment due date for each tax year thereafter.
9

Notwithstanding these dates, in Cook County, the
10
application for judgment and order of sale for the 2018 annual
11
tax sale that would normally be held in calendar year 2020
12
shall not be filed earlier than the first day of the first
13
month during which there is no longer a statewide COVID-19
14
public health emergency, as evidenced by an effective disaster
15
declaration of the Governor covering all counties in the
16
State, except that in no event may this application for
17
judgment and order of sale be filed later than October 1, 2021.
18
When a tax sale is delayed because of a statewide COVID-19
19
public health emergency, no subsequent annual tax sale may
20
begin earlier than 180 days after the last day of the prior
21
delayed tax sale, and no scavenger tax sale may begin earlier
22
than 90 days after the last day of the prior delayed tax sale.
23
In those counties which have adopted an ordinance under
24
Section 21-40, the application for judgment and order of sale
25
for delinquent taxes shall be made in December.
26

Notwithstanding these dates, in Cook County, the

HB0598 Enrolled
- 23 -
LRB104 04464 BDA 14491 b
1
application for judgment and order of sale for the 2023 annual
2
tax sale that would normally be held in calendar year 2025
3
shall be filed on or before
December 1, 2026

March 10, 2026
.
4
Notwithstanding Sections 9-260, 18-250, 20-100, 21-15, 21-25,
5
and 21-45, in Cook County, interest shall not accrue between
6
September 2, 2025 and
January 1, 2027

April 1, 2026
on
7
delinquent warrant year 2023 tax balances.
8

In the 10 years next following the completion of a general
9
reassessment of property in any county with 3,000,000 or more
10
inhabitants, made under an order of the Department,
11
applications for judgment and order of sale shall be made as
12
soon as may be and on the day specified in the advertisement
13
required by Section 21-110 and 21-115. If for any cause the
14
court is not held on the day specified, the cause shall stand
15
continued, and it shall be unnecessary to re-advertise the
16
list or notice.
17

Within 30 days after the day specified for the application
18
for judgment the court shall hear and determine the matter. If
19
judgment is rendered, the sale shall begin on the date within 5
20
business days specified in the notice as provided in Section
21
21-115. If the collector is prevented from advertising and
22
obtaining judgment within the time periods specified by this
23
Section, the collector may obtain judgment at any time
24
thereafter; but if the failure arises by the county
25
collector's not complying with any of the requirements of this
26
Code, he or she shall be held on his or her official bond for

HB0598 Enrolled
- 24 -
LRB104 04464 BDA 14491 b
1
the full amount of all taxes and special assessments charged
2
against him or her. Any failure on the part of the county
3
collector shall not be allowed as a valid objection to the
4
collection of any tax or assessment, or to entry of a judgment
5
against any delinquent properties included in the application
6
of the county collector.
7

As used in this Section, "warrant year" means the year
8
preceding the calendar year in which the taxes first became
9
due and payable.
10
(Source: P.A. 104-6, eff. 6-16-25.)

11

Section 99.
Effective date.
This Act takes effect upon
12
becoming law.

Footer

Disclaimer

This site is maintained for the Illinois General Assembly by the
Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706.

Contact ILGA Webmaster

ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies.
Read About Cookies

ILGA.GOV

2026 ILGA.gov | All Rights Reserved |
ADA

|
Disclaimers
|
Learn

This site is maintained for the Illinois General Assembly by the
Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706.
Contact ILGA Webmaster

ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies.
Read About Cookies

ILGA.GOV

2026 ILGA.gov | All Rights Reserved |
ADA

|
Disclaimers
|
Learn