55 ILCS 5/5-1024
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 5 - Powers And Duties Of County Boards

 (from Ch. 34, par. 5-1024)Sec. 5-1024. Taxes. A county board may cause to be levied and  collected annually, except as hereinafter provided, taxes for county  purposes, including all purposes for which money may be raised by the  county by taxation, in counties having 80,000 or more but less than  3,000,000 inhabitants at a rate not exceeding .25%, of the value as  equalized or assessed by the Department of Revenue; in counties with less  than 80,000 but more than 15,000 inhabitants at a rate not exceeding .27%,  of the value as equalized or assessed by the Department of Revenue; in  counties with less than 80,000 inhabitants which have authorized a tax by  referendum under Section 7-2 of the Juvenile Court Act prior to the  effective date of this amendatory Act of 1985, at a rate not exceeding  .32%, of the value as equalized or assessed by the Department of Revenue;  and in counties with 15,000 or fewer inhabitants at a rate not exceeding  .37%, of the value as equalized or assessed by the Department of Revenue;  and in counties having 3,000,000 or more inhabitants for each even numbered  year, subject to the abatement requirements hereinafter provided, at a rate  not exceeding .39% of the value, as equalized or assessed by the Department  of Revenue, and for each odd numbered year, subject to the abatement  requirements hereinafter provided, at a rate not exceeding .35% of the  value as equalized or assessed by the Department of Revenue, except taxes  for the payment of interest on and principal of bonded indebtedness  heretofore duly authorized for the  construction of State aid roads in the  county as defined in "An Act to revise the law in relation to roads and  bridges", approved June 27, 1913, or for the construction of  county highways as defined in the Illinois Highway Code, and except taxes  for the payment of  interest on and principal of bonded indebtedness duly authorized without a  vote of the people of the county, and except taxes authorized as additional  by a vote of the people of the county, and except taxes for working cash  fund purposes, and except taxes as authorized by Sections 5-601, 5-602,  5-603, 5-604 and 6-512 of the Illinois Highway Code, and except taxes  authorized under Section 7 of the Village  Library Act, and except  taxes levied to pay the annual rent payments due under a lease entered into  by the county with a Public Building Commission as authorized by Section 18  of the Public Building Commission Act, and except taxes levied under  Division 6-3, and  except taxes levied for general assistance for needy persons in counties  under commission form of government and except taxes levied under the  Community Care for Persons with Developmental Disabilities Act, and except taxes levied  under the Community Mental Health Act, and except taxes levied under  Section 5-1025 to pay the expenses of elections and except taxes levied  under "An Act to provide the manner of levying or  imposing taxes for the  provision of special services to areas within the boundaries of home rule  units and non-home rule municipalities and counties", approved September  21, 1973, and except taxes levied under Section 3a of the Revenue Act of  1939 for the purposes of helping to pay for the expenses of the assessor's  office, and except taxes levied under Division 5-21,  and except taxes  levied pursuant to Section 19 of "The Illinois Emergency  Services and Disaster Agency Act of 1975", as now or hereafter amended,  and except taxes levied pursuant to Division 5-23, and except taxes levied  under Section 5 of  the County  Shelter Care and Detention Home Act, and  except taxes levied under the Children's Advocacy Center Act, and except  taxes levied under Section 9-107 of the Local Governmental and Governmental  Employees Tort Immunity Act.Those taxes a county has levied and excepted from the rate limitation  imposed by this Section or Section 25.05 of "An Act to revise the law in  relation to counties", approved March 31, 1874, in reliance on this amendatory  Act of 1994 are not invalid because of any provision of this Section  that may be construed to or may have been construed to restrict or limit those  taxes  levied and those taxes are hereby validated.  This validation of taxes levied applies to all cases pending on or after the  effective  date of this amendatory Act of 1994.Nothing contained in this amendatory Act of 1994 shall be construed to  affect the application of the Property Tax Extension Limitation Law.Any tax levied for general assistance for needy persons in any county in  addition to and in excess of the maximum levy permitted by this Section  for general county purposes shall be paid into a special fund in the  county treasury and used only for the purposes for which it is levied  except that any excess in such fund over the amount needed for general  assistance may be used for County Nursing Home purposes and shall not  exceed .10% of the value, as equalized or assessed by the Department of  Revenue. Any taxes levied for general assistance pursuant to this Section  may also be used for the payment of warrants  issued against and in  anticipation of such taxes and accrued interest thereon and may also be  used for the payment of costs of administering such general assistance.In counties having 3,000,000 or more inhabitants, taxes levied for  any year for any purpose or purposes, except amounts levied for the  payment of bonded indebtedness or interest thereon and for pension fund  purpose, and except taxes levied to pay the annual rent payments due  under a lease entered into by the county with a Public Building  Commission as authorized by Section 18 of the Public Building  Commission Act, are subject to the  limitation that they shall not exceed the estimated amount of taxes to  be levied for the year for the purpose or  purposes as determined in  accordance with Section 6-24001 and set forth in the annual  appropriation bill of the county and in ascertaining the rate per cent  that will produce the amount of any tax levied in any county, the  county clerk shall not add to the tax or rate any sum or amount to  cover the loss and cost of collecting the tax, except in the case of  amounts levied for the payment of bonded indebtedness or interest  thereon, and in the case of amounts levied for pension fund purposes,  and except taxes levied to pay the annual rent payments due under a  lease entered into by the county with a Public Building Commission as  authorized by Section 18 of the Public Building Commission Act.In counties having a population of 3,000,000 or more inhabitants, the  county clerk shall in each even numbered year, before extending the  county tax for the year, reduce the levy for county purposes  for the  year (exclusive of levies for payment of indebtedness and payment of  interest on and principal of bonded indebtedness as aforesaid, and  exclusive of county highway taxes as aforesaid, and exclusive of pension  fund taxes, and except taxes levied to pay the annual rent payments due  under a lease entered into by the county with a Public Building  Commission as authorized by Section 18 of the Public Building  Commission Act) in the manner described  and in an amount to be determined as follows: If the amount received  from the collection of the tax levied in the last preceding even  numbered year for county purposes as aforesaid, as shown by the county  treasurer's final settlement for the last preceding even numbered year  and also by subsequent receipts of delinquent taxes for the county  purposes fund levied for the last preceding even numbered year, equals  or exceeds the amount produced by multiplying the rate extended for the  county purposes for the last preceding even numbered year by the total  assessed valuation of all property in the county used in the year for  purposes of state and county taxes, and by deducting therefrom the  amount appropriated to cover the loss and cost of collecting taxes to be  levied for the county purposes fund for the last preceding even  numbered year, the clerk in determining the rate per cent to be extended  for the county purposes fund shall deduct from the amount of the levy  certified to him for county purposes as aforesaid for even numbered  years the amount received by the county clerk or withheld by the county  treasurer from other municipal corporations within the county as their  pro rata share of election expenses for the last preceding even numbered  year, as authorized in Sections 13-11, 13-12, 13-13 and 16-2 of the  Election Code, and  the clerk in these counties shall extend only the net amount remaining  after such deductions.The foregoing limitations upon tax rates, insofar as they are  applicable to counties having less than 3,000,000 inhabitants, may be  increased or decreased under the referendum provisions of the General  Revenue Law of Illinois and there shall be no limit on the rate of  tax for county purposes that may be levied by a county  so long as any increase in the rate is authorized by  referendum in that county.Any county having a population of less than 3,000,000 inhabitants  that has determined to change its fiscal year may, as a means of  effectuating a change, instead of levying taxes for a one-year  period, levy taxes for a period greater or less than a year as may be  necessary.In counties having less than 3,000,000 inhabitants, in ascertaining  the rate per cent that will produce the amount of any tax levied in that  county, the County Clerk shall not add to the tax or rate any sum  or amount to cover the loss and cost of collecting the tax except in the  case of amounts levied for the payment of bonded indebtedness or  interest thereon and in the case of amounts levied for pension fund  purposes and except taxes levied to pay the annual rent payments due  under a lease entered into by the county with a Public Building  Commission as authorized by Section 18 of the Public Building  Commission Act.A county shall not have its maximum tax rate reduced as a result of a  population increase indicated by the 1980 federal census.  (Source: P.A. 100-1129, eff. 1-1-19.)