TAXPAYER PROTECTION ACT

Illinois General Assembly - Full Text of HB3226

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB3226

Introduced 2/18/2025, by Rep. Tom Weber

SYNOPSIS AS INTRODUCED:

New Act
35 ILCS 200/18-185
35 ILCS 200/18-212
105 ILCS 5/17-3.4a new
105 ILCS 5/34-52.5 new

Creates the Taxpayer Protection Act. Provides that, on and after the
effective date of the Act, for bonds or incurred debt issued through a
referendum by a unit of local government or school district, the bonds or
incurred debt shall not be extended or reissued unless authorized by a
referendum. Provides that a unit of local government or school district
shall not submit the question concerning the extension or reissuance of a
bond or incurring debt to voters in a referendum until at least one year
has passed since the retirement of the bond or debt approved by a
referendum. Provides that, on and after the effective date of the Act, a
unit of local government or school district shall not submit a question
concerning the issuance of a bond or incurring debt to the voters in a
referendum until at least one year has passed since that unit or district
last proposed a question or proposition concerning the issuance of bonds
or incurring debt in a referendum. Limits home rule powers. Amends the
Property Tax Code. Provides that there shall not be a service extension
base annual increase unless increased by referendum. Amends the School
Code. Provides that no later than 30 days before a school district submits
to the voters of that district a question on whether to issue bonds or
increase the school district's property tax rate, the school district must
send informational material to each resident of voting age in the school
district; defines "informational material". Specifies what must be
included in the informational material. Effective immediately.
LRB104 03995 HLH 14019 b

A BILL FOR

HB3226
LRB104 03995 HLH 14019 b
1

AN ACT concerning local government.

2

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

4

Section 1.
Short title.
This Act may be cited as the
5
Taxpayer Protection Act.

6

Section 5.
Purpose.
The purpose of this Act is to address
7
the following items:
8

(1) To ensure that bonds or debts authorized by
9

referendums cannot be renewed.
10

(2) To require all governmental agencies to allow one
11

year between one referendum bond ending and one referendum
12

bond starting to allow taxpayers to see how bonds affect
13

their taxes and the savings they would incur if there was
14

not a bond.

15

Section 10.
Definitions.
As used in this Act:
16

"Bond" has the meaning given to that term in the Local
17
Government Debt Reform Act.
18

"Governmental unit" means a unit of local government or
19
school district.

20

Section 15.
Issuance of bonds or incurring debt by
21
referendum; one-year wait.

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LRB104 03995 HLH 14019 b
1

(a) Notwithstanding any other provision of law, on and
2
after the effective date of this Act, for bonds or incurred
3
debt issued through a referendum by a governmental unit, the
4
bonds or incurred debt shall not be extended or reissued
5
unless authorized by a separate referendum. A governmental
6
unit shall not submit the question concerning the extension or
7
reissuance of a bond or incurring debt to voters in a
8
referendum until at least one year has passed since the
9
retirement of the bond or incurred debt approved by a
10
referendum.
11

(b) Notwithstanding any other provision of law, on and
12
after the effective date of this Act, a governmental unit
13
shall not submit a question concerning the issuance of a bond
14
or incurring debt to the voters in a referendum until at least
15
one year has passed since that governmental unit last proposed
16
a question or proposition concerning the issuance of bonds or
17
incurring debt in a referendum.

18

Section 20.
Home rule.
The regulation of issuing,
19
incurring, extending, or reissuing bonds and debt as contained
20
in this Act are exclusive powers and functions of the State. A
21
home rule unit may not regulate such matters. This Act is a
22
denial and limitation of home rule powers and functions under
23
subsection (h) of Section 6 of Article VII of the Illinois
24
Constitution.

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LRB104 03995 HLH 14019 b
1

Section 90.
The Property Tax Code is amended by changing
2
Sections 18-185 and 18-212 as follows:

3

(35 ILCS 200/18-185)
4

Sec. 18-185.
Short title; definitions.
This Division 5
5
may be cited as the Property Tax Extension Limitation Law. As
6
used in this Division 5:
7

"Consumer Price Index" means the Consumer Price Index for
8
All Urban Consumers for all items published by the United
9
States Department of Labor.
10

"Extension limitation" means (a) the lesser of 5% or the
11
percentage increase in the Consumer Price Index during the
12
12-month calendar year preceding the levy year or (b) the rate
13
of increase approved by voters under Section 18-205.
14

"Affected county" means a county of 3,000,000 or more
15
inhabitants or a county contiguous to a county of 3,000,000 or
16
more inhabitants.
17

"Taxing district" has the same meaning provided in Section
18
1-150, except as otherwise provided in this Section. For the
19
1991 through 1994 levy years only, "taxing district" includes
20
only each non-home rule taxing district having the majority of
21
its 1990 equalized assessed value within any county or
22
counties contiguous to a county with 3,000,000 or more
23
inhabitants. Beginning with the 1995 levy year, "taxing
24
district" includes only each non-home rule taxing district
25
subject to this Law before the 1995 levy year and each non-home

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LRB104 03995 HLH 14019 b
1
rule taxing district not subject to this Law before the 1995
2
levy year having the majority of its 1994 equalized assessed
3
value in an affected county or counties. Beginning with the
4
levy year in which this Law becomes applicable to a taxing
5
district as provided in Section 18-213, "taxing district" also
6
includes those taxing districts made subject to this Law as
7
provided in Section 18-213.
8

"Aggregate extension" for taxing districts to which this
9
Law applied before the 1995 levy year means the annual
10
corporate extension for the taxing district and those special
11
purpose extensions that are made annually for the taxing
12
district, excluding special purpose extensions: (a) made for
13
the taxing district to pay interest or principal on general
14
obligation bonds that were approved by referendum; (b) made
15
for any taxing district to pay interest or principal on
16
general obligation bonds issued before October 1, 1991; (c)
17
made for any taxing district to pay interest or principal on
18
bonds issued to refund or continue to refund those bonds
19
issued before October 1, 1991; (d) made for any taxing
20
district to pay interest or principal on bonds issued to
21
refund or continue to refund bonds issued after October 1,
22
1991 that were approved by referendum; (e) made for any taxing
23
district to pay interest or principal on revenue bonds issued
24
before October 1, 1991 for payment of which a property tax levy
25
or the full faith and credit of the unit of local government is
26
pledged; however, a tax for the payment of interest or

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LRB104 03995 HLH 14019 b
1
principal on those bonds shall be made only after the
2
governing body of the unit of local government finds that all
3
other sources for payment are insufficient to make those
4
payments; (f) made for payments under a building commission
5
lease when the lease payments are for the retirement of bonds
6
issued by the commission before October 1, 1991, to pay for the
7
building project; (g) made for payments due under installment
8
contracts entered into before October 1, 1991; (h) made for
9
payments of principal and interest on bonds issued under the
10
Metropolitan Water Reclamation District Act to finance
11
construction projects initiated before October 1, 1991; (i)
12
made for payments of principal and interest on limited bonds,
13
as defined in Section 3 of the Local Government Debt Reform
14
Act, in an amount not to exceed the debt service extension base
15
less the amount in items (b), (c), (e), and (h) of this
16
definition for non-referendum obligations, except obligations
17
initially issued pursuant to referendum; (j) made for payments
18
of principal and interest on bonds issued under Section 15 of
19
the Local Government Debt Reform Act; (k) made by a school
20
district that participates in the Special Education District
21
of Lake County, created by special education joint agreement
22
under Section 10-22.31 of the School Code, for payment of the
23
school district's share of the amounts required to be
24
contributed by the Special Education District of Lake County
25
to the Illinois Municipal Retirement Fund under Article 7 of
26
the Illinois Pension Code; the amount of any extension under

HB3226
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LRB104 03995 HLH 14019 b
1
this item (k) shall be certified by the school district to the
2
county clerk; (l) made to fund expenses of providing joint
3
recreational programs for persons with disabilities under
4
Section 5-8 of the Park District Code or Section 11-95-14 of
5
the Illinois Municipal Code; (m) made for temporary relocation
6
loan repayment purposes pursuant to Sections 2-3.77 and
7
17-2.2d of the School Code; (n) made for payment of principal
8
and interest on any bonds issued under the authority of
9
Section 17-2.2d of the School Code; (o) made for contributions
10
to a firefighter's pension fund created under Article 4 of the
11
Illinois Pension Code, to the extent of the amount certified
12
under item (5) of Section 4-134 of the Illinois Pension Code;
13
(p) made for road purposes in the first year after a township
14
assumes the rights, powers, duties, assets, property,
15
liabilities, obligations, and responsibilities of a road
16
district abolished under the provisions of Section 6-133 of
17
the Illinois Highway Code;
and
(q) made under Section 4 of the
18
Community Mental Health Act to provide the necessary funds or
19
to supplement existing funds for community mental health
20
facilities and services, including facilities and services for
21
the person with a developmental disability or a substance use
22
disorder; and
(r)

(q)
made for the payment of principal and
23
interest on any bonds issued under the authority of Section
24
17-2.11 of the School Code or to refund or continue to refund
25
those bonds.
26

"Aggregate extension" for the taxing districts to which

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LRB104 03995 HLH 14019 b
1
this Law did not apply before the 1995 levy year (except taxing
2
districts subject to this Law in accordance with Section
3
18-213) means the annual corporate extension for the taxing
4
district and those special purpose extensions that are made
5
annually for the taxing district, excluding special purpose
6
extensions: (a) made for the taxing district to pay interest
7
or principal on general obligation bonds that were approved by
8
referendum; (b) made for any taxing district to pay interest
9
or principal on general obligation bonds issued before March
10
1, 1995; (c) made for any taxing district to pay interest or
11
principal on bonds issued to refund or continue to refund
12
those bonds issued before March 1, 1995; (d) made for any
13
taxing district to pay interest or principal on bonds issued
14
to refund or continue to refund bonds issued after March 1,
15
1995 that were approved by referendum; (e) made for any taxing
16
district to pay interest or principal on revenue bonds issued
17
before March 1, 1995 for payment of which a property tax levy
18
or the full faith and credit of the unit of local government is
19
pledged; however, a tax for the payment of interest or
20
principal on those bonds shall be made only after the
21
governing body of the unit of local government finds that all
22
other sources for payment are insufficient to make those
23
payments; (f) made for payments under a building commission
24
lease when the lease payments are for the retirement of bonds
25
issued by the commission before March 1, 1995 to pay for the
26
building project; (g) made for payments due under installment

HB3226
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LRB104 03995 HLH 14019 b
1
contracts entered into before March 1, 1995; (h) made for
2
payments of principal and interest on bonds issued under the
3
Metropolitan Water Reclamation District Act to finance
4
construction projects initiated before October 1, 1991; (h-4)
5
made for stormwater management purposes by the Metropolitan
6
Water Reclamation District of Greater Chicago under Section 12
7
of the Metropolitan Water Reclamation District Act; (h-8) made
8
for payments of principal and interest on bonds issued under
9
Section 9.6a of the Metropolitan Water Reclamation District
10
Act to make contributions to the pension fund established
11
under Article 13 of the Illinois Pension Code; (i) made for
12
payments of principal and interest on limited bonds, as
13
defined in Section 3 of the Local Government Debt Reform Act,
14
in an amount not to exceed the debt service extension base less
15
the amount in items (b), (c), and (e) of this definition for
16
non-referendum obligations, except obligations initially
17
issued pursuant to referendum and bonds described in
18
subsections (h) and (h-8) of this definition; (j) made for
19
payments of principal and interest on bonds issued under
20
Section 15 of the Local Government Debt Reform Act; (k) made
21
for payments of principal and interest on bonds authorized by
22
Public Act 88-503 and issued under Section 20a of the Chicago
23
Park District Act for aquarium or museum projects and bonds
24
issued under Section 20a of the Chicago Park District Act for
25
the purpose of making contributions to the pension fund
26
established under Article 12 of the Illinois Pension Code; (l)

HB3226
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LRB104 03995 HLH 14019 b
1
made for payments of principal and interest on bonds
2
authorized by Public Act 87-1191 or 93-601 and (i) issued
3
pursuant to Section 21.2 of the Cook County Forest Preserve
4
District Act, (ii) issued under Section 42 of the Cook County
5
Forest Preserve District Act for zoological park projects, or
6
(iii) issued under Section 44.1 of the Cook County Forest
7
Preserve District Act for botanical gardens projects; (m) made
8
pursuant to Section 34-53.5 of the School Code, whether levied
9
annually or not; (n) made to fund expenses of providing joint
10
recreational programs for persons with disabilities under
11
Section 5-8 of the Park District Code or Section 11-95-14 of
12
the Illinois Municipal Code; (o) made by the Chicago Park
13
District for recreational programs for persons with
14
disabilities under subsection (c) of Section 7.06 of the
15
Chicago Park District Act; (p) made for contributions to a
16
firefighter's pension fund created under Article 4 of the
17
Illinois Pension Code, to the extent of the amount certified
18
under item (5) of Section 4-134 of the Illinois Pension Code;
19
(q) made by Ford Heights School District 169 under Section
20
17-9.02 of the School Code; (r) made for the purpose of making
21
employer contributions to the Public School Teachers' Pension
22
and Retirement Fund of Chicago under Section 34-53 of the
23
School Code;
and
(s) made under Section 4 of the Community
24
Mental Health Act to provide the necessary funds or to
25
supplement existing funds for community mental health
26
facilities and services, including facilities and services for

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LRB104 03995 HLH 14019 b
1
the person with a developmental disability or a substance use
2
disorder; and
(t)

(s)
made for the payment of principal and
3
interest on any bonds issued under the authority of Section
4
17-2.11 of the School Code or to refund or continue to refund
5
those bonds.
6

"Aggregate extension" for all taxing districts to which
7
this Law applies in accordance with Section 18-213, except for
8
those taxing districts subject to paragraph (2) of subsection
9
(e) of Section 18-213, means the annual corporate extension
10
for the taxing district and those special purpose extensions
11
that are made annually for the taxing district, excluding
12
special purpose extensions: (a) made for the taxing district
13
to pay interest or principal on general obligation bonds that
14
were approved by referendum; (b) made for any taxing district
15
to pay interest or principal on general obligation bonds
16
issued before the date on which the referendum making this Law
17
applicable to the taxing district is held; (c) made for any
18
taxing district to pay interest or principal on bonds issued
19
to refund or continue to refund those bonds issued before the
20
date on which the referendum making this Law applicable to the
21
taxing district is held; (d) made for any taxing district to
22
pay interest or principal on bonds issued to refund or
23
continue to refund bonds issued after the date on which the
24
referendum making this Law applicable to the taxing district
25
is held if the bonds were approved by referendum after the date
26
on which the referendum making this Law applicable to the

HB3226
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LRB104 03995 HLH 14019 b
1
taxing district is held; (e) made for any taxing district to
2
pay interest or principal on revenue bonds issued before the
3
date on which the referendum making this Law applicable to the
4
taxing district is held for payment of which a property tax
5
levy or the full faith and credit of the unit of local
6
government is pledged; however, a tax for the payment of
7
interest or principal on those bonds shall be made only after
8
the governing body of the unit of local government finds that
9
all other sources for payment are insufficient to make those
10
payments; (f) made for payments under a building commission
11
lease when the lease payments are for the retirement of bonds
12
issued by the commission before the date on which the
13
referendum making this Law applicable to the taxing district
14
is held to pay for the building project; (g) made for payments
15
due under installment contracts entered into before the date
16
on which the referendum making this Law applicable to the
17
taxing district is held; (h) made for payments of principal
18
and interest on limited bonds, as defined in Section 3 of the
19
Local Government Debt Reform Act, in an amount not to exceed
20
the debt service extension base less the amount in items (b),
21
(c), and (e) of this definition for non-referendum
22
obligations, except obligations initially issued pursuant to
23
referendum; (i) made for payments of principal and interest on
24
bonds issued under Section 15 of the Local Government Debt
25
Reform Act; (j) made for a qualified airport authority to pay
26
interest or principal on general obligation bonds issued for

HB3226
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LRB104 03995 HLH 14019 b
1
the purpose of paying obligations due under, or financing
2
airport facilities required to be acquired, constructed,
3
installed or equipped pursuant to, contracts entered into
4
before March 1, 1996 (but not including any amendments to such
5
a contract taking effect on or after that date); (k) made to
6
fund expenses of providing joint recreational programs for
7
persons with disabilities under Section 5-8 of the Park
8
District Code or Section 11-95-14 of the Illinois Municipal
9
Code; (l) made for contributions to a firefighter's pension
10
fund created under Article 4 of the Illinois Pension Code, to
11
the extent of the amount certified under item (5) of Section
12
4-134 of the Illinois Pension Code; (m) made for the taxing
13
district to pay interest or principal on general obligation
14
bonds issued pursuant to Section 19-3.10 of the School Code;
15
and
(n) made under Section 4 of the Community Mental Health Act
16
to provide the necessary funds or to supplement existing funds
17
for community mental health facilities and services, including
18
facilities and services for the person with a developmental
19
disability or a substance use disorder; and
(o)

(n)
made for
20
the payment of principal and interest on any bonds issued
21
under the authority of Section 17-2.11 of the School Code or to
22
refund or continue to refund those bonds.
23

"Aggregate extension" for all taxing districts to which
24
this Law applies in accordance with paragraph (2) of
25
subsection (e) of Section 18-213 means the annual corporate
26
extension for the taxing district and those special purpose

HB3226
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LRB104 03995 HLH 14019 b
1
extensions that are made annually for the taxing district,
2
excluding special purpose extensions: (a) made for the taxing
3
district to pay interest or principal on general obligation
4
bonds that were approved by referendum; (b) made for any
5
taxing district to pay interest or principal on general
6
obligation bonds issued before March 7, 1997 (the effective
7
date of Public Act 89-718); (c) made for any taxing district to
8
pay interest or principal on bonds issued to refund or
9
continue to refund those bonds issued before March 7, 1997
10
(the effective date of Public Act 89-718); (d) made for any
11
taxing district to pay interest or principal on bonds issued
12
to refund or continue to refund bonds issued after March 7,
13
1997 (the effective date of Public Act 89-718) if the bonds
14
were approved by referendum after March 7, 1997 (the effective
15
date of Public Act 89-718); (e) made for any taxing district to
16
pay interest or principal on revenue bonds issued before March
17
7, 1997 (the effective date of Public Act 89-718) for payment
18
of which a property tax levy or the full faith and credit of
19
the unit of local government is pledged; however, a tax for the
20
payment of interest or principal on those bonds shall be made
21
only after the governing body of the unit of local government
22
finds that all other sources for payment are insufficient to
23
make those payments; (f) made for payments under a building
24
commission lease when the lease payments are for the
25
retirement of bonds issued by the commission before March 7,
26
1997 (the effective date of Public Act 89-718) to pay for the

HB3226
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LRB104 03995 HLH 14019 b
1
building project; (g) made for payments due under installment
2
contracts entered into before March 7, 1997 (the effective
3
date of Public Act 89-718); (h) made for payments of principal
4
and interest on limited bonds, as defined in Section 3 of the
5
Local Government Debt Reform Act, in an amount not to exceed
6
the debt service extension base less the amount in items (b),
7
(c), and (e) of this definition for non-referendum
8
obligations, except obligations initially issued pursuant to
9
referendum; (i) made for payments of principal and interest on
10
bonds issued under Section 15 of the Local Government Debt
11
Reform Act; (j) made for a qualified airport authority to pay
12
interest or principal on general obligation bonds issued for
13
the purpose of paying obligations due under, or financing
14
airport facilities required to be acquired, constructed,
15
installed or equipped pursuant to, contracts entered into
16
before March 1, 1996 (but not including any amendments to such
17
a contract taking effect on or after that date); (k) made to
18
fund expenses of providing joint recreational programs for
19
persons with disabilities under Section 5-8 of the Park
20
District Code or Section 11-95-14 of the Illinois Municipal
21
Code; (l) made for contributions to a firefighter's pension
22
fund created under Article 4 of the Illinois Pension Code, to
23
the extent of the amount certified under item (5) of Section
24
4-134 of the Illinois Pension Code;
and
(m) made under Section
25
4 of the Community Mental Health Act to provide the necessary
26
funds or to supplement existing funds for community mental

HB3226
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LRB104 03995 HLH 14019 b
1
health facilities and services, including facilities and
2
services for the person with a developmental disability or a
3
substance use disorder; and
(n)

(m)
made for the payment of
4
principal and interest on any bonds issued under the authority
5
of Section 17-2.11 of the School Code or to refund or continue
6
to refund those bonds.
7

"Debt service extension base" means an amount equal to
8
that portion of the extension for a taxing district
for the
9
1994 levy year, or for those taxing districts subject to this
10
Law in accordance with Section 18-213, except for those
11
subject to paragraph (2) of subsection (e) of Section 18-213,
12
for the levy year in which the referendum making this Law
13
applicable to the taxing district is held, or for those taxing
14
districts subject to this Law in accordance with paragraph (2)
15
of subsection (e) of Section 18-213 for the 1996 levy year,

16
constituting an extension for payment of principal and
17
interest on bonds issued by the taxing district without
18
referendum, but not including excluded non-referendum bonds.
19
For park districts (i) that were first subject to this Law in
20
1991 or 1995 and (ii) whose extension for the 1994 levy year
21
for the payment of principal and interest on bonds issued by
22
the park district without referendum (but not including
23
excluded non-referendum bonds) was less than 51% of the amount
24
for the 1991 levy year constituting an extension for payment
25
of principal and interest on bonds issued by the park district
26
without referendum (but not including excluded non-referendum

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bonds), "debt service extension base" means an amount equal to
2
that portion of the extension for the 1991 levy year
3
constituting an extension for payment of principal and
4
interest on bonds issued by the park district without
5
referendum (but not including excluded non-referendum bonds).
6
A debt service extension base established or increased at any
7
time pursuant to any provision of this Law, except Section
8
18-212, shall be increased each year commencing with the later
9
of
:
(i) the 2009 levy year
;
or (ii) the first levy year in
10
which this Law becomes applicable to the taxing district, by
11
(A) prior to the effective date of this amendatory Act of the
12
104th General Assembly,
the lesser of 5% or the percentage
13
increase in the Consumer Price Index during the 12-month
14
calendar year preceding the levy year
, and (B) on and after the
15
effective date of this amendatory Act of the 104th General
16
Assembly, 0% or the rate of increase approved by the voters
17
under Section 18-212
. The debt service extension base may be
18
established or increased as provided under Section 18-212.
19
"Excluded non-referendum bonds" means (i) bonds authorized by
20
Public Act 88-503 and issued under Section 20a of the Chicago
21
Park 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

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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

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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, for levy year
5
2012, the aggregate extension base for West Northfield School
6
District No. 31 in Cook County shall be $12,654,592.
7

Notwithstanding any other provision of law, for the
8
purpose of calculating the limiting rate for levy year 2023,
9
the last preceding aggregate extension base for Homewood
10
School District No. 153 in Cook County shall be $19,535,377.
11

Notwithstanding any other provision of law, for levy year
12
2022, the aggregate extension base of a home equity assurance
13
program that levied at least $1,000,000 in property taxes in
14
levy year 2019 or 2020 under the Home Equity Assurance Act
15
shall be the amount that the program's aggregate extension
16
base for levy year 2021 would have been if the program had
17
levied a property tax for levy year 2021.
18

"Levy year" has the same meaning as "year" under Section
19
1-155.
20

"New property" means (i) the assessed value, after final
21
board of review or board of appeals action, of new
22
improvements or additions to existing improvements on any
23
parcel of real property that increase the assessed value of
24
that real property during the levy year multiplied by the
25
equalization factor issued by the Department under Section
26
17-30, (ii) the assessed value, after final board of review or

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board of appeals action, of real property not exempt from real
2
estate taxation, which real property was exempt from real
3
estate taxation for any portion of the immediately preceding
4
levy year, multiplied by the equalization factor issued by the
5
Department under Section 17-30, including the assessed value,
6
upon final stabilization of occupancy after new construction
7
is complete, of any real property located within the
8
boundaries of an otherwise or previously exempt military
9
reservation that is intended for residential use and owned by
10
or leased to a private corporation or other entity, (iii) in
11
counties that classify in accordance with Section 4 of Article
12
IX of the Illinois Constitution, an incentive property's
13
additional assessed value resulting from a scheduled increase
14
in the level of assessment as applied to the first year final
15
board of review market value, and (iv) any increase in
16
assessed value due to oil or gas production from an oil or gas
17
well required to be permitted under the Hydraulic Fracturing
18
Regulatory Act that was not produced in or accounted for
19
during the previous levy year. In addition, the county clerk
20
in a county containing a population of 3,000,000 or more shall
21
include in the 1997 recovered tax increment value for any
22
school district, any recovered tax increment value that was
23
applicable to the 1995 tax year calculations.
24

"Qualified airport authority" means an airport authority
25
organized under the Airport Authorities Act and located in a
26
county bordering on the State of Wisconsin and having a

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1
population in excess of 200,000 and not greater than 500,000.
2

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

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1
Development Area Tax Increment Allocation Act, by an amount
2
equal to the 1994 equalized assessed value of each taxable
3
lot, block, tract, or parcel of real property in the
4
redevelopment project area over and above the initial
5
equalized assessed value of each property in the redevelopment
6
project area. In the first year after a municipality removes a
7
taxable lot, block, tract, or parcel of real property from a
8
redevelopment project area established under the Tax Increment
9
Allocation Redevelopment Act in the Illinois Municipal Code,
10
the Industrial Jobs Recovery Law in the Illinois Municipal
11
Code, or the Economic Development Area Tax Increment
12
Allocation Act, "recovered tax increment value" means the
13
amount of the current year's equalized assessed value of each
14
taxable lot, block, tract, or parcel of real property removed
15
from the redevelopment project area over and above the initial
16
equalized assessed value of that real property before removal
17
from the redevelopment project area.
18

Except as otherwise provided in this Section, "limiting
19
rate" means a fraction the numerator of which is the last
20
preceding aggregate extension base times an amount equal to
21
one plus the extension limitation defined in this Section and
22
the denominator of which is the current year's equalized
23
assessed value of all real property in the territory under the
24
jurisdiction of the taxing district during the prior levy
25
year. For those taxing districts that reduced their aggregate
26
extension for the last preceding levy year, except for school

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districts that reduced their extension for educational
2
purposes pursuant to Section 18-206, the highest aggregate
3
extension in any of the last 3 preceding levy years shall be
4
used for the purpose of computing the limiting rate. The
5
denominator shall not include new property or the recovered
6
tax increment value. If a new rate, a rate decrease, or a
7
limiting rate increase has been approved at an election held
8
after March 21, 2006, then (i) the otherwise applicable
9
limiting rate shall be increased by the amount of the new rate
10
or shall be reduced by the amount of the rate decrease, as the
11
case may be, or (ii) in the case of a limiting rate increase,
12
the limiting rate shall be equal to the rate set forth in the
13
proposition approved by the voters for each of the years
14
specified in the proposition, after which the limiting rate of
15
the taxing district shall be calculated as otherwise provided.
16
In the case of a taxing district that obtained referendum
17
approval for an increased limiting rate on March 20, 2012, the
18
limiting rate for tax year 2012 shall be the rate that
19
generates the approximate total amount of taxes extendable for
20
that tax year, as set forth in the proposition approved by the
21
voters; this rate shall be the final rate applied by the county
22
clerk for the aggregate of all capped funds of the district for
23
tax year 2012.
24
(Source: P.A. 102-263, eff. 8-6-21; 102-311, eff. 8-6-21;
25
102-519, eff. 8-20-21; 102-558, eff. 8-20-21; 102-707, eff.
26
4-22-22; 102-813, eff. 5-13-22; 102-895, eff. 5-23-22;

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103-154, eff. 6-30-23; 103-587, eff. 5-28-24; 103-591, eff.
2
7-1-24; 103-592, eff. 6-7-24; revised 7-9-24.)

3

(35 ILCS 200/18-212)
4

Sec. 18-212.
Referendum on debt service extension base.
A
5
taxing district may establish or increase its debt service
6
extension base if (i) that taxing district holds a referendum
7
before the date on which the levy must be filed with the county
8
clerk of the county or counties in which the taxing district is
9
situated and (ii) a majority of voters voting on the issue
10
approves the establishment of or increase in the debt service
11
extension base. A debt service extension base established or
12
increased by a referendum held pursuant to this Section after
13
February 2, 2010
and prior to the effective date of this
14
amendatory Act of the 104th General Assembly
, shall be
15
increased each year, commencing with the first levy year
16
beginning after the date of the referendum, by the lesser of 5%
17
or the percentage increase in the Consumer Price Index during
18
the 12-month calendar year preceding the levy year if the
19
optional language concerning the annual increase is included
20
in the question submitted to the electors of the taxing
21
district.
On and after the effective date of this amendatory
22
Act of the 104th General Assembly, the date service extension
23
base annual increase amount shall be 0% or the rate of increase
24
approved by the voters under this Section.
Referenda under
25
this Section shall be conducted at a regularly scheduled

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election in accordance with the Election Code. The governing
2
body of the taxing district shall certify the question to the
3
proper election authorities who shall submit the question to
4
the electors of the taxing district in substantially the
5
following form:

6

"Shall the debt service extension base under the Property
7

Tax Extension Limitation Law for
...
(taxing district
8

name)
...
for payment of principal and interest on limited
9

bonds be
....
((established at $ ....)
.
(or) (increased
10

from $ .... to $ ....))
..
for the ..... levy year and all
11

subsequent levy years
(optional language: ,such debt
12

service extension base to be increased each year by the
13

lesser of 5% or the percentage increase in the Consumer
14

Price Index during the 12-month calendar year preceding
15

the levy year)
?"
16

Votes on the question shall be recorded as "Yes" or "No".
17

If a majority of voters voting on the issue approves the
18
establishment of or increase in the debt service extension
19
base, the establishment of or increase in the debt service
20
extension base shall be applicable for the levy years
21
specified.
22
(Source: P.A. 96-1202, eff. 7-22-10.)

23

Section 95.
The School Code is amended by adding Sections
24
17-3.4a and 34-52.5 as follows:

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1

(105 ILCS 5/17-3.4a new)
2

Sec. 17-3.4a.
Tax increase; informational material.
3

(a) In this Section, "informational material" means a
4
one-page fact sheet distributed via U.S. mail to all residents
5
of a school district. A school district may determine the form
6
of the fact sheet.

7

(b) No later than 30 days before a school district submits
8
to the voters of that district a question on whether to issue
9
bonds or increase the school district's property tax rate, the
10
school district must send informational material to each
11
resident of voting age in the school district. The
12
informational material must include all of the following, if
13
applicable:

14

(1) A description of the project for which the bonds
15

will be issued.
16

(2) A description of the estimated expenditures
17

associated with the increase in the property tax rate.
18

(3) An estimate of the number of years during which
19

the bonds will be outstanding.
20

(4) An estimate of the total debt service to be paid on
21

the bonds, including principal, interest, and the costs of
22

issuing the bonds.
23

(5) All potential outcomes related to the property
24

taxes of a median-priced house in the district for both if
25

the referendum passes and if the referendum fails.

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1

(105 ILCS 5/34-52.5 new)
2

Sec. 34-52.5.
Tax increase; informational material.
3

(a) In this Section, "informational material" means a
4
one-page fact sheet distributed via U.S. mail to all residents
5
of the school district. The school district may determine the
6
form of the fact sheet.

7

(b) No later than 30 days before the school district
8
submits to the voters of the district a question on whether to
9
issue bonds or increase the school district's property tax
10
rate, the school district must send informational material to
11
each resident of voting age in the school district. The
12
informational material must include all of the following, if
13
applicable:

14

(1) A description of the project for which the bonds
15

will be issued.
16

(2) A description of the estimated expenditures
17

associated with the increase in the property tax rate.
18

(3) An estimate of the number of years during which
19

the bonds will be outstanding.
20

(4) An estimate of the total debt service to be paid on
21

the bonds, including principal, interest, and the costs of
22

issuing the bonds.
23

(5) All potential outcomes related to the property
24

taxes of a median-priced house in the district for both if
25

the referendum passes and if the referendum fails.

26

Section 99.
Effective date.
This Act takes effect upon

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becoming law.

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