LEGAL/LEGISLATIVE SCENE

Clarifies language concerning annexation without making substantive changes.

Status: Assigned to committee.

SB 922 Rigney

Amends the various Acts to standardize the number of signatures and the filing deadlines for petitions authorizing backdoor referenda. Provides that such petitions must be filed within 30 days after the publication of the ordinance or resolution authorizing the action by the unit of government. Provides that at least 5 percent of the district's registered voters must sign the petitions to place the action of the corporate authorities of the unit of government on the ballot.

Status: Assigned to committee.

SB 1110 Rigney

Enacts the Property Tax Relief Grant Act which provides that the Department of Revenue from funds appropriated for that purpose shall award a grant not to exceed $5,000 to any person who pays property taxes equal to more than 10 percent of their taxable income. Amends the Illinois Income Tax Act to increase the individual income tax rates to 3.5 percent beginning July 1,1991. Also keeps corporate rates at 4.8 percent. Effective immediately.

SB 1122 Schaffer

Authorizes a park district to issue bonds or notes in an amount greater than $ 1,000,000 only after publishing the proposal, holding a public hearing, and allowing an opportunity for a backdoor referendum on the proposed issuance.

Status: Assigned to committee.

SB 1283 Hudson-Philip

Allows a board of any forest preserve district in a county of 60,000 or more people to sell or lease a golf course clubhouse and 15 acres of adjacent land when the clubhouse is one of two clubhouses serving two contiguous golf courses. Effective immediately.

Status: Assigned to Committee.

HJR 11 McAfee

Creates the Joint Committee on Taxing Districts to study the effectiveness of limited purpose taxing districts and to report its findings and recommendations to the General Assembly.

Status: Assigned to committee.

Property Tax Limitation

HB 1 Daniels

HOUSE AMENDMENT No. 2.

Deletes everything in the bill. Replaces with a Tax Limitation Act that imposes limitations on both levies (the increase in the Consumer Price Index) and extensions (the lesser of 5 percent or the Consumer Price Index) with the State reimbursing taxing districts for the difference between the levy and extension. Classifies real property for tax purposes in counties over 500,000 and under 1,000,000.

Imposes a uniform levy date. Effective immediately.

Status: Remains in committee.

HB 2 McPike

HOUSE AMENDMENT No. 1.

Deletes everything. Replaces with a Property Tax Limitation Act that imposes limitations on both levies (the increase in the Consumer Price Index) and extensions (the lesser of 5 percent or the Consumer Price Index) with the State reimbursing taxing districts for the difference between the levy and extension. Also classifies real property for tax purposes in counties over 500,000 and under 1,000,000.

Also imposes a uniform levy date. Effective immediately.

Status: Calendar order of 2nd reading.

HB 3 Daniels

Enacts the Property Tax Limitation Act which limits property tax extensions to an annual increase which is 5 percent for the 1990 levy year and for subsequent levy years is the lesser of 5 percent or the annual increase in the Consumer Price Index unless the voters approve a greater increase. Makes certain exceptions to the limitation. Also amends the Revenue Act of 1939 and exempts from the State Mandates Act. Also amends numerous other Acts to change the levy certification date to the last Tuesday in December. Effective immediately.

Status: Motion filed to discharge committee.

HB 6 Daniels

Enacts the Property Limitation Act. Imposes a 5 percent cap or CPI whichever is less.

SB 1 Senate Committee on Revenue-Luft

Enacts the Property Tax Limitation Act which limits property tax extensions to an annual increase which is 5 percent for the 1990 levy year and for subsequent levy years is the lesser of 5 percent or the annual increase in the Consumer Price Index unless the voters approve a greater increase. Makes certain exceptions to the limitation. Also amends the Revenue Act of 1939 and exempts from the State Mandates Act. Also amends numerous other Acts to change the levy certification date to the last Tuesday in December. Effective immediately.

SENATE AMENDMENT No. 1.

Changes the exceptions to the extension limitations, the date on which the provisions of the Act take effect. Limits to only a 5 percent annual increase without a referendum. Provides for a deficit reduction reserve fund into which there are appropriations of $200,000,000 the first year and $100,000,000 each subsequent year. Establishes permanent income tax rates at 3 percent for individuals, trusts and estates and 4.8 percent for corporations. Changes the double residential property tax income tax deduction to a deduction for property taxes actually paid on residential property. Continues income tax proceeds deposits into the Education Assistance Fund and the Income Tax Surcharge Local Government Distributive Fund.

Status: Placed on calendar order of 3rd reading.

SB 2 Luft

Amends the Revenue Act of 1939 to require all counties over 600,000 population to classify real property for purposes of taxation by September 30,1991. If a classification ordinance is not adopted by that date, the Illinois Department of Revenue is required to classify the property and notify the county board. Also specifies the minimum classifications and provides that certain residential real property be in the lowest classification. Effective immediately.

Status: Placed on calendar order of 2nd reading.

Illinois Parks and Recreation 15 May/June 1991