State Rep. Allen Skillicorn asked the Legislative Research Unit to take a look at two questions:
- 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?
- 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.
Occurrences of Property Tax Reduction Referenda
Newspaper Search
We searched NewsBank’s database of Illinois newspapers for the archives of the State Journal-Register (covering the years
since 1983) and Chicago Tribune (covering 1849-1994) for articles or other reports discussing local referenda to reduce or
limit property taxes, before PTELL was enacted in 1991——and to cover the period before 1995 that is not covered by the Board
of Elections referenda database.52 The results coming closest to referenda to reduce a tax rate that we found are described
below.
• An article from 1982 listed several local referenda that were to take place at the March 16, 1982 primary election, including two referenda proposing to reduce local taxes. The first proposed that Ela Township “lower the maximum general fund tax rate to 18.75 cents from 25 cents.” The second proposed that Lake Zurich “reduce maximum’ [sic] tax rate to 32.8 cents from 43.75 cents.” No further information was reported on those referenda. [FN 53]
• An “election table” reporting the results of the November 6, 1990 general election included results of a number of local referenda. One was in Mokena (a Will County municipality) that sought “to reduce sewer rate to $1.50 from $2.40” was passed by a vote of 1,089 to 359. No further information on this referendum was reported. [FN 54]
We hope this information is helpful. Please let us know if you need anything further.
Sincerely,
Joshua L. Scanlon
Staff Attorney
Foot Notes
1. 35 ILCS 200/18-185 to 200/18-245.
2. 35 ILCS 200/1-1 ff.
3. We consulted an index to the Illinois Compiled Statutes under the main headings “Initiatives and Referenda” and “Property Taxation” for subheadings including “Ballots,” “Change,” “Limitations,” “Rates and charges,” “Rate limit referenda,” “Reduction,” and “Taxation.”
4. Telephone conversation with Christopher Baughman, Legislative Affairs, IDOR, May 24, 2018.
5. Telephone conversation with Patrick Hayes, General Counsel, Illinois Municipal League, Springfield, May 25, 2018.
6. Telephone conversation with Heather Kimmons, Deputy General Counsel, State Board of Elections, May 25, 2018.
7. Patrick Hayes conversation.
8. 35 ILCS 200/18-120 to 200/18-130.
9. See Ill. Rev. Stat. 1989, ch. 120, secs. 482 ff.
10. See Ill. Rev. Stat. 1989, ch. 120, sec. 643a.
11. P.A. 87-17 (1991).
12. P.A. 88-455 (1993), codifying 35 ILCS 205/162a (formerly Ill. Rev. Stat., ch. 120, sec. 643a) as 35 ILCS 200/18-120 to 200/18-130.
13. 35 ILCS 200/18-120, first paragraph, first sentence.
14. See 5 ILCS 70/1.23.
15. See P.A. 88-455 (1993), sec. 32-20, repealing 35 ILCS 205/1 ff. (formerly Ill. Rev. Stat., ch. 120, Sec. 482 ff.).
16. Fayhee v. State Bd. of Elections, 295 Ill. App. 3d 392, 692 N.E.2d 440 (1998).
17. 295 Ill. App. 3d at 404-05, 692 N.E.2d at 448.
18. 295 Ill. App. 3d at 404, 692 N.E.2d at 447-48.
19. 295 Ill. App. 3d at 404, 692 N.E.2d at 448.
20. 295 Ill. App. 3d at 404, 692 N.E.2d at 448, citing 105 ILCS 5/17-2.2.
21. We searched the Illinois Compiled Statutes by computer for any sections containing both the term “referend___” and the exact phrase “General Revenue Law of Illinois.”
22. See, for example, 55 ILCS 5/5-1024, seventh paragraph; 60 ILCS 1/120-20(b); 65 ILCS 5/8-3-7, second paragraph; 70 ILCS 1290/2, first paragraph, last sentence; 70 ILCS 2405/
22a, second paragraph; and 605 ILCS 5/10-605, last paragraph.
23. Sommer v. Village of Glenview, 79 Ill. 2d 383, 403 N.E.2d 258 (1980).
24. Ill. Rev. Stat. 1977, ch. 120, sec. 643a.
25. 79 Ill. 2d at 384-85, 403 N.E.2d at 258-59.
26. 79 Ill. 2d at 390-92, 403 N.E.2d at 261-62.
27. 35 ILCS 200/18-120, first paragraph.
28. 35 ILCS 200/18-120, second paragraph.
29. 35 ILCS 200/18-130, first paragraph, first and second sentences.
30. 35 ILCS 200/18-130, first paragraph, last sentence.
31. 35 ILCS 200/18-130, second paragraph.
32. 35 ILCS 200/18-125, last sentence.
33. 35 ILCS 200/18-213.
34. 35 ILCS 200/18-190.
35. 35 ILCS 200/18-190.
36. 35 ILCS 200/18-205.
37. 35 ILCS 200/18-210.
38. 35 ILCS 200/18-212.
39. See 105 ILCS 5/18-8.15(b).
40. 35 ILCS 200/18-206(a).
41. 35 ILCS 200/18-206(c).
42. 35 ILCS 200/18-214(c).
43. 35 ILCS 200/18-214(e).
44. 35 ILCS 200/18-214(c) and (d).
45. 35 ILCS 200/18-214(h).
46. 35 ILCS 200/18-214(a).
47. Patrick Hayes conversation.
48. E-mail message from Lisa Gregory, Legislative Liaison, IDOR, May 30, 2018; telephone conversation with Robin Gill, Property Tax Attorney, IDOR, May 30, 2018.
49. The State Board of Elections’ Referenda Search tool is at: www.elections.il.gov/ReferendaProfile/ReferendaSearch.aspx
50. See 65 ILCS 5/8-11-1.3 and 5/8-11-1.4.
51. A map of counties that have adopted PTELL is in Illinois Department of Revenue, “History of PTELL” (Jan. 2016), downloaded from IDOR website.
52. We searched the NewsBank databases by computer for any of he following terms or combinations: “limit” or “decreas___” in the same document as both “property tax___” and “referend___”; “limit” or “decreas___” in the same document as all of the terms “local government”, “property tax___”, and “referend___”; “decreas___”, “lower”, or “limit” in the same document as either “city” or “municipal___” and both of the terms “property tax___” and “referend”; “election” or “campaign” in the same document as all the terms “local”, “referend___”, and “results”; “citizen referend___”; or “local referend___”.
53. Barnum, “Voters to consider liquor sales, water,” Chicago Tribune, March 5, 1982, p. A23.
54. “Referendums,” Chicago Tribune, Nov. 8, 1990, p. D20.
Referendums found will be shown tomorrow.