JOINT COMMITTEE REPORT

by David F. Phillips

The IAPD-IPRA Joint Legislative Committee, in the interim between the resignation of IAPD Director of Government Services Berghoff and the hiring of his replacement, has been given the opportunity to report to you on the activities, goals, and on the Legislative Platform adopted.

The 1980 Platform adopted by the Joint Legislative Committee on January 19, 1980 is listed below:

House Bill #2218 PARLEY ET AL—Amends an Act in relation to State revenue sharing with local governmental entities. Creates a Park, Recreation and Open Space Distributive Fund in an amount equal to 1/48 of net revenue realized from Illinois Income Tax with monthly distribution to park districts, forest preserve districts and conservation districts on basis of population. Current status: 1980 Spring Calendar.

House Bill #2219 PARLEY ET AL—Amends the Illinois Lottery Law. Provides for depositing unclaimed lottery prize money into the Park, Recreation and Open Space Distributive Fund established by the 81st General Assembly for allocation to park districts. Current status: 1980 Spring Calendar.

Senate Bill #305 GEO-KARIS ET AL—Amends "The Gas Tax Act," "The Public Utilities Revenue Act" and "The Message Tax Act." Exempts from the taxes imposed by those acts the gross receipts from the sale of gas or electricity or transmission of messages to units of local government or school districts. Current status: Senate Revenue Committee.

House Bill #836 MANAR ET AL—Amends an Act in relation to State revenue sharing to include financial assistance to other units of local governments among purposes for which counties and municipalities may use their allocations of revenue sharing of State income tax funds. Current status: House postponed consideration.

Senate Bill #671 PHILIP—Amends Liquor Control Act. Provides that State and its political subdivisions, when authorized to engage in sale of alcoholic liquors under Liquor Control Act, shall not be required to obtain any license or approval under terms of such Act. Current status: Interim Study.

Senate Bill #297 HALL—Amends Section 11.2 of the Park District Code to allow park districts to levy their working cash fund tax "for not more than four consecutive years only" rather than "for not more than four of the years, 1976, 1977, 1978, 1979, and 1980 only." NOTE: An amendment was proposed to change the working cash fund tax from a back door to a front door referendum which could not be supported. Current status:

Defeated—3rd reading Senate. To be re-introduced.

House Bill #2569 (PA-81SS1-1) Enacted to replace Corporate Personal Property tax revenues lost due to Article IX, Section 5 (c), of the Illinois Constitution and providing replacement revenue to all local taxing units that levied a tax on personal property. Revenues will be generated by: 2.5% increase in State Corporate income tax (2.85% until January 1, 1981); 1.5% Income tax on partnerships, trusts and Sub chapter S corporations; and .8% tax on invested capital of public utilities. Corrective amendments to this bill are necessary to correct wording which mandates County Clerks to reduce the Bond and Interest Levy by the Extended amount of taxes levied on Corporate Personal Property. Extended will be changed to collected, to offset problems encountered by Cook County Governments which collected only 34% of taxes extended. Current status: Amendments being prepared for submission.

House Bill 2730—Passed and signed into law. Amends various Acts to adjust the unit's authorized maximum bond indebtedness because of the loss of personal property tax base. Units included are the school districts, special districts and municipalities and counties. Corrective action necessary to correct oversight to increase non-referendum bonds 15% from .0500 of 1 % to .0575 of 1% to reflect loss of Corporate Personal Property. Current status: Amendments to be introduced.

Community Education Legislation—Bill to be drafted to satisfactorily address the concerns of Park and Recreation agencies. Current status: The Research Subcommittee of the Joint Legislative Committee, and the Community Education Committee of IPRA will research and prepare this bill.

Consolidated Election—Amendments necessary in the Election Consolidation Implementation Act (PA 80-1469) and Consolidation Schedule of Election (PA 80-936) which becomes effective on December 1, 1980.

1. Election of Park Commissioners in odd numbered years to November, Tuesday after the first Monday. Rationale— Non-partisan elections with schools are preferred over April (1st Tuesday) partisan elections with local municipalities and townships.

2. Precinct clustering now optional by the County Board should be required. "For the purpose of the conduct of any consolidated, non-partisan and special municipal primary election, an election authority shall cluster up to four contiguous precincts as provided by this section, which shall constitute a clustered voting zone. The common polling place for the clustered voting zone shall be located within the territory comprising the clustered precincts." Present status:

Presently working with the State Board of Elections to implement these changes in the final proposal to the Elections Commission.

Illinois Parks and Recreation 10 March/April, 1980

TAX CEILINGS BILL DEFEATED

by Harris W. Fawell

The General Assembly has defeated Governor Thompson's "tax ceilings" legislation and substituted a property tax relief plan that increases the homestead exemption for residential property from $1,500 to $3,000.

By the defeat of the "tax ceilings" plan, Illinois park districts, forest preserve districts and conservation districts were spared the loss of their non-referendum bonding powers, as well as having a very complicated "dollars and cents" tax ceiling placed on their annual levies, starting retroactive with the 1979 levy!

Although many tax districts opposed any reduction in local revenue, it would appear that some kind of "local tax relief was bound to pass and that the plan that did pass (HB 2563, as amended) was superior to the "tax ceilings" plan. The "homestead exemption" plan requires a reduction in assessed value of residences "equal to the increase in such value for 1978 and subsequent years above the assessed value of such property for 1977, up to a maximum of $1,500 for 1978 and $3,000 for 1979 and subsequent years."

IMPACT OF NEW PLAN

The impact of the homestead exemption increase has been estimated at 100 million dollars in property tax relief statewide or $105 per resident. If, for instance, in 1977 residents assessed value of $20,000 has been increased to 1979 assessed value of $23,000 the entire $3,000 increase would be exempted from tax rather than only $1,500 of such increase. It is important to realize that the "homestead exemption" referred to applies only to increases in a resident's assessed value since the base year of 1977.

SECOND PROVISION OF NEW PLAN

A second provision of the new plan obligates taxing districts with "surplus funds," coming from any source, including personal property tax replacement funds, to roll back previous levies. The wording of the bill, however, leaves the decision as to whether a "surplus" exists with the governing authority of the taxing district. It would therefore appear that the discretion of such governing authority would control over the complaints of tax objectors who may conclude that a "surplus" exists relative to "any debt, obligation, liability, operation, fund or account or any purpose" of a taxing district. This provision will, however, probably trigger some law suits as to whether a partial tax abatement is required because of such an alleged "surplus."

"VOICE" OF LOCAL GOVERNMENT

It should be emphasized that the "voice" of local governments, including a tremendous number of telephone calls, letters, and personal contacts by those interested in park districts, forest preserve districts and conservation districts, had a clear effect upon the legislators.

HB 2563, in its previous form, as a "tax ceilings" bill, was first filed in the Illinois legislature in early 1979. It was carefully watched by the IAPD-IPRA Joint Legislative Committee. In the final days of the 1979 session, a great deal of successful lobbying work was done to stop the bill from passing the Senate. However, the Governor's recent emphasis upon the need for the tax ceilings on local governments gave HB 2563 new life and produced the call by the Joint Legislative Committee for an all-out effort to oppose the bill when the legislature reconvened on January 22, 1980. The great surge of telephone calls, letters, and personal contacts of legislators, and the Governor, in Springfield attests to the effectiveness of the IAPD-IPRA "hot line."

David F. Phillips is Co-chairman. IAPD-IPRA Joint Legislative Committee. Harris W. Fawell is General Counsel, IAPD.

SIXTH ANNUAL KIDS DOG SHOW PROGRAM

For the sixth year in a row, the NRPA and Ken-L Ration will make the popular Kids Dog Show program available free to park and recreation agencies across the country this spring and summer.

Park and recreation agencies wishing to stage Kids Dog Shows may request free prepackaged do-it-yourself kits containing everything needed to execute the program. Included are a complete planning guide, banners, posters, pennants, winners' ribbons, badges, rating forms, booklets and litter scoops.

Each kit contains materials to handle 50 youngsters and their dogs. To obtain free kits, write to: Kids Dog Shows, P.O. Box 3493, Merchandise Mart Plaza, Chicago, IL 60654. Be sure to specify how many kits you need and when you are planning to hold the event.

FREE CONCESSION FORUM SET

A free forum for the Greater Chicagoland area on the operation of concession stands for youth baseball organizations, parks and recreation departments, and others having an interest will be held starting Friday, April 11, 6:30 P.M. to 9:30 P.M. at O'Hare Inn, 3939 North Mannheim Road, Schiller Park, IL 60676.

Topic areas for the session, sponsored by Gold Medal Products Company, will include: Ways to Plan Profitable Menus, Snack Bar Sales Promotions, Training, and an "Ideas Exchange" between operators.

Anyone in the Chicagoland area interested in attending the affair may call (312) 678-8050.

Illinois Parks and Recreation March/April, 1980 11