35 ILCS 200/18-195
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 6 - Levy and Extension

Sec. 18-195. Limitation. Tax extensions made under Sections 18-45 and 18-105  are further limited by the provisions of this Law.For those taxing districts that have levied in any previous levy year for any  funds included in the aggregate extension, the county clerk shall extend a rate  for the sum of these funds that is no greater than the limiting rate.For those taxing districts that have  never levied for any funds included in  the aggregate extension, the county clerk shall extend an amount no greater  than the amount approved by the voters in a referendum under Section 18-210.If the county clerk is required to reduce the aggregate extension of a  taxing district by provisions of this Law, the county clerk shall  proportionally reduce the extension for each fund unless otherwise  requested by the taxing district.Upon written request of the corporate authority of a village, the county  clerk  shall calculate separate limiting rates for the library funds and for the  aggregate of the other village funds in order to reduce the funds as may be  required under provisions of this Law.  In calculating the limiting rate for  the library, the county clerk shall use only the part of the aggregate  extension base applicable to the library, and for any rate increase or decrease  factor under Section 18-230 the county clerk shall use only any new rate or  rate increase applicable to the library funds and the part of the rate  applicable to the library in determining factors under that Section.  The  county clerk shall calculate the limiting rate for all other village funds  using only the part of the aggregate extension base not applicable to the  library, and for any rate increase or decrease factor under Section 18-230 the  county clerk shall use only any new rate or rate increase not applicable to the  library funds and the part of the rate not applicable to the library in  determining factors under that Section.  If the county clerk is required to  reduce the aggregate extension of the library portion of the levy, the county  clerk shall proportionally reduce the extension for  each library fund unless otherwise requested by the library board.  If the  county clerk is required to reduce the aggregate extension of the portion of  the  levy not applicable to the library, the county clerk shall proportionally  reduce  the extension for each fund not applicable to the library unless otherwise  requested by the village.Beginning with the 1998 levy year upon written direction of a county or  township community mental health board, the county clerk shall calculate  separate  limiting rates for the community mental health funds and for the aggregate of  the other county or township funds in order to reduce the funds as may be  required under provisions of this Law.  In calculating the limiting rate for  the community mental health funds, the county clerk shall use only the part of  the aggregate  extension base applicable to the community mental health funds; and for any  rate increase or decrease  factor under Section 18-230, the county clerk shall use only any new rate or  rate increase applicable to the community mental health funds and the part of  the rate  applicable to the community mental health board in determining factors under  that Section.  The  county clerk shall calculate the limiting rate for all other county or township  funds  using only the part of the aggregate extension base not applicable to community  mental health funds; and for any rate increase or decrease factor under  Section 18-230, the  county clerk shall use only any new rate or rate increase not applicable to the  community mental health funds and the part of the rate not applicable to the  community  mental health board in  determining factors under that Section.  If the county clerk is required to  reduce the aggregate extension of the community mental health board portion of  the levy, the county  clerk shall proportionally reduce the extension for  each community mental health fund unless otherwise directed by the community  mental  health board.  If the  county clerk is required to reduce the aggregate extension of the portion of  the  levy not applicable to the community mental health board, the county clerk  shall proportionally  reduce  the extension for each fund not applicable to the community mental health board  unless otherwise  directed by the county or township.If the governmental unit is not subject to Section 1.1 or 1.2 of the Community Care for Persons with Developmental Disabilities Act, then: (i) beginning with the 2001 levy year for a county or township board before the effective date of this amendatory Act of the 100th General Assembly, upon written direction of a county or  township board for care and treatment of persons with a developmental  disability, the county clerk shall calculate separate  limiting rates for the funds for persons with a developmental disability and  for  the aggregate of  the other county or township funds in order to reduce the funds as may be  required under provisions of this Law; and (ii) beginning with the levy year next following the effective date of this amendatory Act of the 100th General Assembly, upon written direction of the board of a governmental unit not covered under item (i) for care and treatment of persons with a developmental disability, the county clerk shall calculate separate limiting rates for the funds for persons with a developmental disability and for the aggregate of the other governmental unit funds in order to reduce the funds as may be required under provisions of this Law.  If the governmental unit is subject to Section 1.1 or 1.2 of the Community Care for Persons with Developmental Disabilities Act, then, beginning with the levy year in which the voters approve the tax under Section 1.1 or 1.2 of that Act, the county clerk shall calculate separate  limiting rates for the funds for persons with a developmental disability and  for  the aggregate of  the other governmental unit funds in order to reduce the funds as may be  required under provisions of this Law. In calculating the limiting rate for  the funds for persons with a developmental disability, the county clerk shall  use only the part of  the aggregate  extension base applicable to the funds for persons with a developmental  disability; and for any  rate increase or decrease  factor under Section 18-230, the county clerk shall use only any new rate or  rate increase applicable to the funds for persons with a developmental  disability and the part of  the rate  applicable to the board for care and treatment of persons with a developmental  disability in determining factors under  that Section.  The  county clerk shall calculate the limiting rate for all other governmental unit   funds  using only the part of the aggregate extension base not applicable to  funds for persons with a developmental disability; and for any rate increase or  decrease factor under  Section 18-230, the  county clerk shall use only any new rate or rate increase not applicable to the  funds for persons with a developmental disability and the part of the rate not  applicable to the  board for care and treatment of persons with a developmental disability in  determining factors under that Section.  If the county clerk is required to  reduce the aggregate extension of the board for care and treatment of persons  with a developmental disability portion of  the levy, the county  clerk shall proportionally reduce the extension for  each fund for persons with a developmental disability unless otherwise directed  by the board for care and treatment of persons with a developmental disability.   If the  county clerk is required to reduce the aggregate extension of the portion of  the levy not applicable to the board for care and treatment of persons with a  developmental disability, the county clerk shall proportionally reduce the  extension for each fund not applicable to the board for care and treatment of  persons with a developmental disability unless otherwise directed by the governmental unit.As used in this Section, "governmental unit" has the meaning given to that term in Section 0.05 of the Community Care for Persons with Developmental Disabilities Act. (Source: P.A. 100-1129, eff. 1-1-19.)