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35 ILCS 200 Article 27 SPECIAL SERVICE AREA TAXING DISTRICT Creating Community Excitement for Lake Dredging/Restoration Projects.

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Presentation on theme: "35 ILCS 200 Article 27 SPECIAL SERVICE AREA TAXING DISTRICT Creating Community Excitement for Lake Dredging/Restoration Projects."— Presentation transcript:

1 35 ILCS 200 Article 27 SPECIAL SERVICE AREA TAXING DISTRICT Creating Community Excitement for Lake Dredging/Restoration Projects

2 "Special Service Area" (Sec. 27-5) "Special Services" means all forms of services pertaining to the government and affairs of the municipality or county "Special Services" means all forms of services pertaining to the government and affairs of the municipality or countyREQUIREMENTS Contiguous Properties Contiguous Properties Service other than those generally provided by the municipality or county Service other than those generally provided by the municipality or county Paid for through taxes levied on property located within the special service area. Paid for through taxes levied on property located within the special service area.

3 Providing Special services Section Section In any case in which a municipality or county exercises the power granted to provide special services, a tax to provide those special services or provide for the payment of debt incurred for that purpose shall be levied or imposed in accordance with this Article. In any case in which a municipality or county exercises the power granted to provide special services, a tax to provide those special services or provide for the payment of debt incurred for that purpose shall be levied or imposed in accordance with this Article.

4 Governing body - SSA Sec. 27 ‑ 15 Sec. 27 ‑ 15 The corporate authorities of the municipality or county shall be the governing body of the special service area. The corporate authorities of the municipality or county shall be the governing body of the special service area.

5 Establishing a SSA Sec. 27 ‑ 20 Sec. 27 ‑ 20 To propose the establishment of a special service area, other than one initiated by the corporate authorities, an application shall be filed with the chief elected official of the municipality or county. To propose the establishment of a special service area, other than one initiated by the corporate authorities, an application shall be filed with the chief elected official of the municipality or county.

6 Application for SSA to Include: the name and legal status of the applicant; the name and legal status of the applicant; the special services to be provided; the special services to be provided; the boundaries of the proposed special service area; the boundaries of the proposed special service area; the estimated amount of funding required; the estimated amount of funding required; and the stated need and local support for the proposed special service area. and the stated need and local support for the proposed special service area.

7 COMPLETE APPLICATION must be signed by an owner of record within the proposed special service area. must be signed by an owner of record within the proposed special service area. The corporate authorities may accept or reject the application. The corporate authorities may accept or reject the application.

8 Form of Hearing Notice. Sec. 27 ‑ 25 Sec. 27 ‑ 25 Taxes may be levied or imposed by the municipality or county in the SSA in an amount of tax sufficient to produce revenues required to provide the special services. Taxes may be levied or imposed by the municipality or county in the SSA in an amount of tax sufficient to produce revenues required to provide the special services. Prior to the first levy of taxes in the SSA, notice shall be given and a hearing shall be held under the provisions of Sections 27 ‑ 30 and 27 ‑ 35 Prior to the first levy of taxes in the SSA, notice shall be given and a hearing shall be held under the provisions of Sections 27 ‑ 30 and 27 ‑ 35

9 Manner of notice of SSA Sec Prior to or within 60 days after the adoption of the ordinance proposing the establishment of a special service area the municipality or county shall fix a time and a place for a public hearing. Notice of the hearing shall be given by publication and mailing. Prior to or within 60 days after the adoption of the ordinance proposing the establishment of a special service area the municipality or county shall fix a time and a place for a public hearing. Notice of the hearing shall be given by publication and mailing.

10 Notice by publication Notice shall be given by publication at least once not less than 15 days prior to the hearing in a newspaper of general circulation within the municipality or county. Notice shall be given by publication at least once not less than 15 days prior to the hearing in a newspaper of general circulation within the municipality or county. Notice by mail shall be deposited in the United States mails not less than 10 days prior to hearing-addressed to the person or persons in whose name the general taxes for the last preceding year were paid on each property lying within the special service area. Notice by mail shall be deposited in the United States mails not less than 10 days prior to hearing-addressed to the person or persons in whose name the general taxes for the last preceding year were paid on each property lying within the special service area.

11 Notice shall include The time and place of hearing The time and place of hearing The boundaries of the area - legal description and, street location; The boundaries of the area - legal description and, street location; The permanent tax index number (PIN) of each parcel; The permanent tax index number (PIN) of each parcel; The nature of the proposed special services; The nature of the proposed special services; Whether for new construction, maintenance, or other; Whether for new construction, maintenance, or other; A notification that all interested persons, will be given an opportunity to be heard and an opportunity to file objections to the amount of the tax levy if the tax is a tax upon property; A notification that all interested persons, will be given an opportunity to be heard and an opportunity to file objections to the amount of the tax levy if the tax is a tax upon property; The maximum rate of taxes to be extended within the SSA in any year & max. number of years taxes will be levied. The maximum rate of taxes to be extended within the SSA in any year & max. number of years taxes will be levied.

12 Issuance of bonds Sec Bonds secured by the full faith and credit of the area included in the special service area may be issued for providing the special services. Bonds secured by the full faith and credit of the area included in the special service area may be issued for providing the special services. The county clerk shall annually extend taxes against all of the taxable property situated in the county and contained in such special service area The county clerk shall annually extend taxes against all of the taxable property situated in the county and contained in such special service area

13 Objection petition Sec Within 60 days following the final adjournment of the public hearing, if signed petitions against the SSA containing, Sec Within 60 days following the final adjournment of the public hearing, if signed petitions against the SSA containing, 51% of the electors by county record residing within the SSA and 51% of the electors by county record residing within the SSA and 51% of the owners by county record of the land included within the boundaries of the SSA are both filed with the clerk of the municipality or county, the SSA Fails and cannot be proposed for 2 years. 51% of the owners by county record of the land included within the boundaries of the SSA are both filed with the clerk of the municipality or county, the SSA Fails and cannot be proposed for 2 years.

14 Petition for disconnect from SSA Sec Any territory located within the boundaries of any SSA may petition the court to disconnect if at least 51% of owners and electors can prove in court that the SSA will not serve or benefit them and also that their EAV is less than 1 ½ % of all EAV within the SSA Sec Any territory located within the boundaries of any SSA may petition the court to disconnect if at least 51% of owners and electors can prove in court that the SSA will not serve or benefit them and also that their EAV is less than 1 ½ % of all EAV within the SSA

15 Extension of tax levy Sec. 27 ‑ 75 the county clerk shall extend an ad valorem tax levy based on the EAV of all property in SSA. the county clerk shall extend an ad valorem tax levy based on the EAV of all property in SSA. in addition to an ad valorem property tax, a special tax may instead be levied and extended within the SSA on any other basis that provides a rational relationship between the amount of the tax levied and the SSA benefit. in addition to an ad valorem property tax, a special tax may instead be levied and extended within the SSA on any other basis that provides a rational relationship between the amount of the tax levied and the SSA benefit.

16 Risk/Advantage of SSA Divide the community (for vs. against). Divide the community (for vs. against). Create a tax to fund a community need. Create a tax to fund a community need. Enables a community to fairly fund improvements that benefit all. Enables a community to fairly fund improvements that benefit all. Provides a collection process – everybody pays. (real estate tax bill). Provides a collection process – everybody pays. (real estate tax bill). Generally lower interest rate if bonds sold. Generally lower interest rate if bonds sold. No referendum-all have a say in SSA. No referendum-all have a say in SSA. Potential litigation following the 60 days. Potential litigation following the 60 days.

17 NEEDS Thick skin. Thick skin. Accurate county records. Accurate county records. Governing bodies willing to take it on. Governing bodies willing to take it on. Good volunteer network of support. Good volunteer network of support. Money and an attorney. Money and an attorney. Proof of need to be funded through SSA. Proof of need to be funded through SSA. Communication network. Communication network. Support of the media. Support of the media. There is public benefit even if funding private property improvement. There is public benefit even if funding private property improvement.


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