2023 Illinois Compiled Statutes › Chapter 60 - TOWNSHIPS › 60 ILCS 1/ - Township Code. › Article 235 - Township Taxes

(60 ILCS 1/Art. 235 heading)
ARTICLE 235.  
		TOWNSHIP TAXES
(60 ILCS 1/235-5)
Sec. 235-5. Township taxes for various purposes. The township board may
raise money, by taxation not exceeding the rates established in Section 235-10,
for the following purposes:
(1) Prosecuting or defending suits by or against the     township or in which the township is interested.
(2) Maintaining cemeteries under the control,     management, and ownership of the township and controlling, managing, and maintaining public cemeteries not operated for profit, notwithstanding the provisions of Section 1c of the Public Graveyards Act.
(3) Maintaining and operating a public nonsectarian     hospital under Article 175. This authorization does not apply to any township that avails itself of the provisions of Article 170.
(4) Maintaining and operating a township committee on     youth under Section 215-5.
(5) Providing mental health services under Section     190-10.
(6) Providing services in cooperation with another     governmental entity, not-for-profit corporation, or nonprofit community service association under Section 85-13.
(7) Maintaining and operating a township committee     for senior citizens' services under Section 220-10.
(8) Maintaining and operating a township health     service that may provide, but is not required to provide or limited to providing, examination, diagnosis, testing, and inoculation and all necessary and appurtenant personnel, equipment, and insurance.
(9) Accumulating moneys in a dedicated fund for a     specific capital construction or maintenance project or a major equipment purchase.  The annual budget and appropriation ordinance for the township shall state the amount, purpose, and duration of any accumulation of funds authorized under this Section, with specific reference to each project to be constructed or equipment to be purchased.  Nothing in this item precludes a township from accumulating moneys as provided in Section 6-501 of the Illinois Highway Code.
(10) Executing the rights, powers, duties, and     responsibilities, or satisfying the liabilities or obligations, assumed from a road district abolished under the provisions of Section 6-133 of the Illinois Highway Code.
(11) Any other purpose authorized by law.
(Source: P.A. 97-611, eff. 1-1-12.)
(60 ILCS 1/235-10)
Sec. 235-10. Rate of tax; referendum to increase maximum rate.
(a) In townships having an equalized assessed valuation of $36,000,000 or
more, taxes authorized by subsection (a) may be extended at a rate not
exceeding 0.25% of value, as equalized or assessed by the Department of
Revenue, of all taxable property in the township.
(b) In townships having an equalized assessed valuation of $30,000,000 but
less than $36,000,000, taxes authorized by subsection (a) may be extended at a
rate calculated to yield tax revenues not exceeding $90,000.
(c) In townships having an equalized assessed valuation of $15,000,000 but
less than $30,000,000, taxes authorized by subsection (a) may be extended at
a rate not exceeding the rate computed by subtracting 0.01% of value for
each $1,000,000 or major fraction thereof in excess of $15,000,000 but less
than $30,000,000 of equalized assessed valuation from the rate of 0.45% of
value.
(d) In townships having an equalized assessed valuation of less than
$15,000,000, taxes may be extended at a rate not exceeding 0.45% of value,
as equalized or assessed by the Department of Revenue, of all taxable property
in the township.
(e)(1) In townships having an equalized assessed valuation of less than
$10,000,000, taxes may be extended at a rate of not more than 0.45% of value,
or not more than 0.65% of value if approved by voters in the township in a
referendum on the limit increase, as equalized or assessed by the
Department of Revenue, of all taxable property in the township.
(2) On the petition of at least 10% of the registered voters residing in
the township to the township clerk, the clerk shall order a referendum on the
proposition to increase the extension limitation as provided in the petition.
The township clerk shall certify the proposition to the proper election
officials, who shall submit the proposition to the township voters at the
next election in accordance with the general election law.  The proposition
shall be in substantially the following form:
Shall the present maximum tax extension limit of     (insert present maximum tax extension limit) of the value, as equalized or assessed by the Department of Revenue, of the taxable real property in (name of township) be increased to a maximum tax extension limit of (insert proposed maximum tax extension limit) of the value, as equalized or assessed by the Department of Revenue, of the taxable real property in (name of township)?
The votes shall be recorded as "Yes" or "No".
(3) If a majority of all ballots cast on the proposition is in favor
of the increase, the county clerk shall certify the results of the election to
the township clerk.
(f) Any township having exceeded an equalized assessed valuation of
$15,000,000 before September 17, 1983, may tax at the rate authorized to be
extended under this Section if approved by the township voters at the annual
township meeting. If approval is not obtained, the tax may not be extended at a
rate of more than 0.25% of the value, as equalized and assessed by the
Department of Revenue, of all taxable property in the township.
(g) Any township having assumed the rights, powers, duties, assets, property, liabilities, obligations, and
responsibilities of a road district abolished under the provisions of Section 6-133 of  the Illinois Highway Code may tax at a rate determined by adding the rate authorized to be extended under this Section to the last rate authorized to be extended for road purposes under Section 6-501 of the Illinois Highway Code.
(Source: P.A. 97-611, eff. 1-1-12.)
(60 ILCS 1/235-13)
Sec. 235-13. 
		Truth in taxation. 
		Tax levies by a township shall be subject
to the Truth in Taxation Act to the extent that Act applies.
(Source: P.A. 88-62.)
(60 ILCS 1/235-15)
Sec. 235-15. 
		
		Special tax for sidewalks, street lighting, or traffic
control devices.
(a) The township board of a township in a county with a population between
300,000 and 3,000,000 may provide for the construction or installation and
repair of sidewalks or street lighting or traffic control devices in the
township along or upon any roads and may provide for the payment of the whole
or any part of the cost of the construction, installation, or repair by special
taxation of the lots, blocks, tracts, or parcels of land touching upon the road
near or on which a sidewalk or device is ordered or otherwise benefiting from
the improvement, except that the property is not subject to the tax if it is
located within a city, village, or incorporated town.  This special taxation
may be by levying the whole or any part of the cost upon each of the lots,
blocks, tracts, or parcels of land touching upon the road or otherwise
benefiting from the improvement, pro rata, according to their respective
values.  The values of the lots, blocks, tracts, or parcels of land shall be
determined by the last preceding assessment under the Property Tax Code.
(b) Before a special tax may be levied under this Section, the township
board shall by resolution set a day and hour for a public hearing upon the
proposed improvement for which the tax is to be levied.  The hearing shall be
held not less than 10 days after the resolution proposing the improvement is
adopted.  Notice of the time and place of the public hearing shall be sent by
mail directed to the person who paid the general taxes for the last preceding
year on each lot, tract, and parcel of real estate that is to be subject to
the tax not less than 5 days before the date set for the public hearing.
 The notice, in addition to the time, date, and place of the public hearing,
shall contain a general description of the proposed improvement including
the estimated cost of the improvement.
(c) At the time and place fixed for the public hearing, the township board
shall meet and hear anyone desiring to be heard upon the subject of the
proposed improvement.  If any person objects to the proposed improvement or any
of the elements of it, the corporate authorities may adopt a new resolution
abandoning the proposed scheme or adhering to it or changing, altering, or
modifying the extent, nature, kind, or character of the proposed scheme as it
considers most desirable.
(d) If the owners of 50% or more in number of the lots, tracts, and parcels
of real estate that are to be subject to the tax file written objections with
the recording officer of the township, the township board shall proceed no
further with the improvement and the same improvement shall not again be
initiated for a period of one year.
(e) The township board shall proceed to prepare a special tax
list against those lots, blocks, tracts, or parcels of land subject to the
special tax, ascertaining by computation the amount of special taxes and
the annual installments of those taxes to be charged against each of those
lots, blocks, tracts, or parcels of land on account of the installation,
construction, or repair according to the rule fixed for the levy of that
special tax by the township board.
(f) The special tax list shall be filed in the office of a
specified officer or board, and this officer or board shall thereupon issue
warrants directed to the township collector (or to the officer designated in
the ordinance) for the collection of the amount of special tax so ascertained
and appearing from the special tax list to be due from the respective lots,
blocks, tracts, or parcels of land.  The aggregate amount of each
special tax shall be divided into 5 annual installments of equal amounts.
(g) The township collector (or the officer designated to collect the tax)
shall file a copy of the ordinance and the special tax list with the
recorder of the county in which the township is situated.  Upon that
filing, the special tax becomes a lien upon each lot, block, tract, or parcel
subject to the special tax until all installments have been paid with respect
to the lot, block, tract, or parcel.
(h) The first installment shall be due and payable on the second day of
January next after the date of the first voucher issued on account of the work
done, the second installment one year thereafter, and so on annually until
all installments are paid.  The specified officer or board shall file in
the office of the township collector (or the officer designated
to collect the tax) a certificate, signed by the officer or secretary of the
board preparing the tax list, of the date of the first voucher and of the
amount of the voucher within 30 days after the issuance of the voucher.
(i) All the installments shall bear interest as provided in the ordinance
until paid, at a rate of not to exceed 6% annually.  Interest on assessments
shall begin to run from the date of the first voucher issued on account of work
done.
(j) In all cases, the township collector (or the officer designated to
collect the tax), whenever payment is made of any installment, shall collect
all interest that is due up to the date of that payment, whether the payment
is made at or after maturity.  Any person may at any time pay the whole
assessment against any lot, block, tract, or parcel of land, or any installment
thereof, with interest as provided in this Section up to the date of payment.
The township collector (or the officer designated to collect the
tax) shall proceed to collect the warrants by mailing a written notice to the
address of the party who last paid the general taxes on the respective lots,
blocks, tracts, or parcels of land in the list that the tax list is in his
possession for collection.  All money collected shall be immediately
paid over by that officer to the township.
(k) The township collector (or the officer designated to collect the tax)
shall maintain as a permanent public record a list containing
at least the following information:
(1) A description of all lots, blocks, tracts, and     parcels subject to the special tax.
(2) The amount of the special tax assessed against     each lot, block, tract, and parcel.
(3) The installments that have been received by the     collecting officer.
(l) Upon failure to collect the special tax as provided in this Section, the
township collector (or the officer designated to collect the tax), on or before
the first day of August in each year, shall make a written report of this
special tax to the officer of the county authorized by law to apply for
judgment against and sell lands for taxes due.  This report shall
also contain an enumeration of (i) all the lots, blocks, tracts, or parcels
of land upon which the special tax remains unpaid, (ii) the names of the
respective owners of those lots, blocks, tracts, or parcels so far as the names
are known to the collecting officer, (iii) the amount due and unpaid upon each
lot, block, tract, or parcel, and (iv) a copy of the resolution or ordinance
ordering the installation, construction, or repair. This report shall be
accompanied by the oath of the officer that the list is a correct return of the
lots, blocks, tracts, or parcels of land on which the special tax levied by
authority of the township for the cost or partial cost, as the case may be,
of the sidewalk or device specified in that ordinance remains due and
unpaid and that the amounts stated as due and unpaid have not
been collected either in whole or in part. This report, when made as required
in this subsection, is prima facie evidence that all the forms and requirements
of the law in relation to making that return have been complied with and that
the special tax, as mentioned in the report, is due and unpaid.
(m) When the specified officer of the county receives the report, he or she
shall at once proceed to obtain judgment against the lots, blocks, tracts, or
parcels of land enumerated in the report for the special tax remaining due and
unpaid in the same manner as provided by law for obtaining judgment against
land for taxes due and unpaid under the Property Tax Code and in the same
manner shall proceed to sell the lots, blocks, tracts, or parcels for the
special tax due and unpaid. In obtaining this judgment and making this sale,
the specified officer shall be subject to applicable provisions of the Property
Tax Code. The Property Tax Code shall
also apply to the execution of certificates of sales and deeds and to the force
and effect of these sales and deeds. All other laws in relation to the
enforcement and collection of taxes and redemption from tax sales shall apply
to proceedings to collect the special tax.
(Source: P.A. 88-62; 88-670, eff. 12-2-94.)
(60 ILCS 1/235-16)
Sec. 235-16. 
		
		Special tax for sidewalks, street lighting, street repairs,
or traffic
control devices; counties of 3,000,000 or more.
(a) The township board of a township in a county with a
population of more than 3,000,000 may provide for the construction or
installation and
repair of sidewalks or repair of streets, including improvements for flood
control, or street lighting or traffic control
devices in the
township along or upon any roads and may provide for the payment of the whole
or any part of the cost of the construction, installation, or repair by special
taxation of the lots, blocks, tracts, or parcels of land touching upon the road
near or on which a sidewalk or device is ordered or otherwise benefiting from
the improvement, except that the property is not subject to the tax if it is
located within a city, village, or incorporated town.  This special taxation
may be by levying the whole or any part of the cost upon each of the lots,
blocks, tracts, or parcels of land touching upon the road or otherwise
benefiting from the improvement, pro rata, according to their respective
values.  The values of the lots, blocks, tracts, or parcels of land shall be
determined by the last preceding assessment under the Property Tax Code.
(b) Before a special tax may be levied under this Section, the township
board shall by resolution set a day and hour for a public hearing upon the
proposed improvement for which the tax is to be levied.  The hearing shall be
held not less than 10 days after the resolution proposing the improvement is
adopted.  Notice of the time and place of the public hearing shall be sent by
mail directed to the person who paid the general taxes for the last preceding
year on each lot, tract, and parcel of real estate that is to be subject to
the tax not less than 5 days before the date set for the public hearing.
 The notice, in addition to the time, date, and place of the public hearing,
shall contain a general description of the proposed improvement including
the estimated cost of the improvement.  The notice shall also inform each
person of the requirement that 51% or more of the owners of lots, tracts, and
parcels of real estate that would be subject to the tax must sign a petition
authorizing the township board to proceed with the improvement.
(c) At the time and place fixed for the public hearing, the township board
shall meet and hear anyone desiring to be heard upon the subject of the
proposed improvement.  If any person objects to the proposed improvement or any
of the elements of it, the corporate authorities may adopt a new resolution
abandoning the proposed scheme or adhering to it or changing, altering, or
modifying the extent, nature, kind, or character of the proposed scheme as it
considers most desirable.
(d) If the owners of 51% or more in number of the lots, tracts, and parcels
of real estate that are to be subject to the tax file a petition with the town
clerk agreeing with the improvement, then the township board shall proceed
with the improvement.  If a petition is not filed or contains an insufficient
number of signatures, the township board shall proceed no further and the same
improvement shall not again be initiated for a period of one year.
(e) The township board shall proceed to prepare a special tax
list against those lots, blocks, tracts, or parcels of land subject to the
special tax, ascertaining by computation the amount of special taxes and
the annual installments of those taxes to be charged against each of those
lots, blocks, tracts, or parcels of land on account of the installation,
construction, or repair according to the rule fixed for the levy of that
special tax by the township board.
(f) The special tax list shall be filed in the office of a
specified officer or board, and this officer or board shall thereupon issue
warrants directed to the township collector (or to the officer designated in
the ordinance) for the collection of the amount of special tax so ascertained
and appearing from the special tax list to be due from the respective lots,
blocks, tracts, or parcels of land.  The aggregate amount of each
special tax shall be divided into 5 annual installments of equal amounts.
(g) The township collector (or the officer designated to collect the tax)
shall file a copy of the ordinance and the special tax list with the
recorder of the county in which the township is situated.  Upon that
filing, the special tax becomes a lien upon each lot, block, tract, or parcel
subject to the special tax until all installments have been paid with respect
to the lot, block, tract, or parcel.
(h) The first installment shall be due and payable on the second day of
January next after the date of the first voucher issued on account of the work
done, the second installment one year thereafter, and so on annually until
all installments are paid.  The specified officer or board shall file in
the office of the township collector (or the officer designated
to collect the tax) a certificate, signed by the officer or secretary of the
board preparing the tax list, of the date of the first voucher and of the
amount of the voucher within 30 days after the issuance of the voucher.
(i) All the installments shall bear interest as provided in the ordinance
until paid, at a rate of not to exceed 6% annually.  Interest on assessments
shall begin to run from the date of the first voucher issued on account of work
done.
(j) In all cases, the township collector (or the officer designated to
collect the tax), whenever payment is made of any installment, shall collect
all interest that is due up to the date of that payment, whether the payment
is made at or after maturity.  Any person may at any time pay the whole
assessment against any lot, block, tract, or parcel of land, or any installment
thereof, with interest as provided in this Section up to the date of payment.
The township collector (or the officer designated to collect the
tax) shall proceed to collect the warrants by mailing a written notice to the
address of the party who last paid the general taxes on the respective lots,
blocks, tracts, or parcels of land in the list that the tax list is in his
possession for collection.  All money collected shall be immediately
paid over by that officer to the township.
(k) The township collector (or the officer designated to collect the tax)
shall maintain as a permanent public record a list containing
at least the following information:
(1) A description of all lots, blocks, tracts, and     parcels subject to the special tax.
(2) The amount of the special tax assessed against     each lot, block, tract, and parcel.
(3) The installments that have been received by the     collecting officer.
(l) Upon failure to collect the special tax as provided in this Section, the
township collector (or the officer designated to collect the tax), on or before
the first day of August in each year, shall make a written report of this
special tax to the officer of the county authorized by law to apply for
judgment against and sell lands for taxes due.  This report shall
also contain an enumeration of (i) all the lots, blocks, tracts, or parcels
of land upon which the special tax remains unpaid, (ii) the names of the
respective owners of those lots, blocks, tracts, or parcels so far as the names
are known to the collecting officer, (iii) the amount due and unpaid upon each
lot, block, tract, or parcel, and (iv) a copy of the resolution or ordinance
ordering the installation, construction, or repair. This report shall be
accompanied by the oath of the officer that the list is a correct return of the
lots, blocks, tracts, or parcels of land on which the special tax levied by
authority of the township for the cost or partial cost, as the case may be,
of the sidewalk or device specified in that ordinance remains due and
unpaid and that the amounts stated as due and unpaid have not
been collected either in whole or in part. This report, when made as required
in this subsection, is prima facie evidence that all the forms and requirements
of the law in relation to making that return have been complied with and that
the special tax, as mentioned in the report, is due and unpaid.
(m) When the specified officer of the county receives the report, he or she
shall at once proceed to obtain judgment against the lots, blocks, tracts, or
parcels of land enumerated in the report for the special tax remaining due and
unpaid in the same manner as provided by law for obtaining judgment against
land for taxes due and unpaid under the Property Tax Code and in the same
manner shall proceed to sell the lots, blocks, tracts, or parcels for the
special tax due and unpaid. In obtaining this judgment and making this sale,
the specified officer shall be subject to applicable provisions of the Property
Tax Code. The Property Tax Code shall
also apply to the execution of certificates of sales and deeds and to the force
and effect of these sales and deeds. All other laws in relation to the
enforcement and collection of taxes and redemption from tax sales shall apply
to proceedings to collect the special tax.
(Source: P.A. 90-438, eff. 1-1-98.)
(60 ILCS 1/235-20)
Sec. 235-20. General assistance tax.
(a) The township board may raise money by taxation deemed
necessary to be expended to provide general assistance in the township to
persons needing that assistance as provided in the Illinois Public Aid
Code, including persons eligible for assistance under the Military Veterans
Assistance Act, where that duty is provided by law. The tax for each
fiscal year shall not be more than 0.10% of value, or more than an
amount approved at a referendum held under this Section,  as equalized or
assessed by the Department of Revenue, and shall in no case exceed the
amount needed in the township for general assistance.
The board may decrease
the maximum tax rate by ordinance.
(b) Except as otherwise provided in this subsection,
if the board desires to increase the maximum tax rate, it shall
order a referendum on that proposition to be held at an election in
accordance with the general election law.  The board shall certify the
proposition to the proper election officials, who shall submit the
proposition to the voters at an election in accordance with the general
election law.  If a majority of the votes cast on the proposition is in
favor of the proposition, the board may annually levy the tax at a rate
not exceeding the higher rate approved by the voters at the election.  If,
however, the board has decreased the maximum tax rate under subsection
(a), then it may, at any time after the decrease, increase the maximum tax
rate, by ordinance, to a rate less than or equal to the maximum tax rate
immediately prior to the board's ordinance to decrease the rate.
(c) If a city, village, or incorporated town having a population of
more than 500,000 is located within or partially within a township, then
the entire amount of the tax levied by the township for the purpose of
providing general assistance under this Section on property lying within
that city, village, or incorporated town, less the amount allowed for
collecting the tax, shall be paid over by the treasurer of the township to
the treasurer of the city, village, or incorporated town to be appropriated
and used by the city, village, or incorporated town for the relief and
support of persons needing general assistance residing in that portion of
the city, village, or incorporated town located within the township in
accordance with the Illinois Public Aid Code.
(d) Any taxes levied for general assistance before or after this Section
takes effect may also be used for the payment of warrants issued against
and in anticipation of those taxes and accrued interest on those warrants
and may also be used to pay the cost of administering that assistance.
(e) In any township with a population of less than 500,000 that receives no
State funding for the general assistance program and that has not issued
anticipation warrants or otherwise borrowed monies for the administration of
the general assistance program during the township's previous 3 fiscal years
of operation, a one time transfer of monies from the township's general
assistance fund may be made to the general township fund pursuant to action
by the township board.  This transfer may occur only to the
extent that the amount of monies remaining in the general assistance fund
after the transfer is equal to the greater of (i) the amount of the
township's expenditures in the previous fiscal year for general assistance
or (ii) an amount equal to either 0.10% of the last known total equalized
value of
all taxable property in the township, or 100% of the highest amount levied
for general assistance purposes in any of the three previous fiscal years.
The transfer shall
be completed no later than one year after the effective date of this
amendatory Act of the 92nd General Assembly.
No township that
has certified a new levy or an increase in the levy under this Section
during calendar year 2002 may transfer monies under this
subsection.
No action on the transfer of monies under this subsection shall be taken by
the township board except at a township board meeting. No
monies transferred under this subsection shall be considered in determining
whether the township qualifies for State funds to supplement local funds
for public aid purposes under Section 12-21.13 of the Illinois Public Aid Code.
(e-5) The township board of Gray Township in White County may approve by resolution or ordinance transfers of monies from the township's general assistance fund to the general township fund no later than one year after the effective date of this amendatory Act of the 99th General Assembly if:
(1) the township receives no State funding for the     general assistance program;
(2) the township has not issued anticipation warrants     or otherwise borrowed monies for the administration of the general assistance program during the township's previous 3 fiscal years of operation;
(3) the amount of monies remaining in the general     assistance fund after the transfer is equal to the greater of (i) the amount of the township's expenditures in the previous fiscal year for general assistance or (ii) an amount equal to either 0.10% of the last known total equalized value of all taxable property in the township, or 100% of the highest amount levied for general assistance purposes in any of the three previous fiscal years; and
(4) the township that has not certified a new levy or     an increase in the levy under this Section during calendar year 2015.
No monies transferred under this subsection shall be considered in determining whether the township qualifies for State funds to supplement local funds for public aid purposes under Section 12-21.13 of the Illinois Public Aid Code.
(Source: P.A. 99-248, eff. 1-1-16.)
(60 ILCS 1/235-25)
Sec. 235-25. 
		
		Tentative budget and appropriation ordinance and tax
for road purposes.  In each road district comprised of a single township,
the township board shall adopt a tentative budget and appropriation
ordinance for road purposes and shall levy the amount determined by the
highway commissioner and certify to the county clerk the amount necessary to be
raised by taxation for road purposes as provided in Section 6-501 of the
Illinois Highway Code.
(Source: P.A. 88-62.)