Getting Out from Under the Property Tax Cap

State Rep. Allen Skillicorn asked the Legislative Research Unit to take a look at two questions:

  1. Could property taxes have been lowered by referendum before PTELL [FN 1] [called the Property Tax Cap by most folks]?  If so, did that ever occur?
  2. Is it still possible in the non-PTELL counties to do so?  If so, can a PTELL county revert to non-PTELL status?

McHenry County Blog will share the reply over the next few days.

Referenda to Revert to Non-PTELL Status

A county that adopted PTELL by referendum can choose by referendum to revert to non-PTELL status.

The county board of such a county can initiate a referendum by ordinance or resolution. [FN 42]

The county clerk must then order the proposition to be submitted at any election other than a  consolidated primary, or submit it to the appropriate board of election commissioners.4 [FN 43]

The referendum must ask whether PTELL will apply to non-home-rule taxing districts in the county.4 [FN 44]

After the referendum, the county clerk must notify the affected districts and IDOR that the referendum was held, and report the results.

IDOR must then determine which districts are no longer subject to PTELL, and notify each such district that it will not be subject to PTELL starting January 1 of the next year. [FN 45]

This option is not available to Cook County and the “collar” counties, which are under PTELL by law rather than referendum. [FN46]

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