Illinois
Property
Tax
Rate
and
Levy
Manual
Illinois Department of Revenue
Property Tax Division
PTAX-60 (R-03/23)
Page 2PTAX-60 (R-03/23)
Introduction
The purpose of the Property Tax Rate and Levy Manual is to help local ocials realize available sources of revenue which
may be used to nance their respective unit of government’s services. The manual is designed to serve as an informational
tool for local ocials. Provisions of the manual should not be enacted without the advice of legal counsel.
This manual is compiled by the Illinois Department of Revenue to serve as a guide for all non-home rule units of government
in Illinois. The tax rates referenced are in conformance with the Illinois Compiled Statutes and can be viewed by visiting the
Illinois General Assembly’s website at ilga.gov. Not included are provisions for tax levies available only to the Chicago Park
District, Chicago School District, Metropolitan Water Reclamation District of Greater Chicago, and the Cook County Forest
Preserve District. Certain levies generally available to special districts are listed on Page 28 and are not repeated in the
section pertaining to the particular types of districts.
Limitations on some tax rates may be increased or decreased locally under the referendum provisions of the Property Tax
Code, 35 ILCS 200/18-120. If this applies to a particular tax rate, the statutes cited for that tax authority will state this. Users
can refer to the Illinois Compiled Statutes through the Illinois General Assembly’s web site at ilga.gov.
The DOR Codes listed in this manual are numbers assigned by the Department to represent speci
c funds. These fund
codes are utilized by counties when the counties submit abstracts such as the PTAX-251, Abstract of Valuations, Levies, Tax
Rates, and Tax Extensions for County, Cities, Villages, and Incorporated Towns, to the Department.
Home rule municipalities and home rule counties are generally not bound by the rate limitations and requirements contained
in this manual.
Disclaimer
This document is provided solely as an informational resource for Illinois state and local ocials and its use in any other
manner is strictly prohibited by the Illinois Department of Revenue. This document should not be cited as an ocial or
authoritative source. The accuracy of any specic provision is not assured, and you are urged to consult ocial documents
or contact your legal counsel for further assistance.
Be aware that subsequent changes to constitutional provisions, federal and state statutes and regulations, administrative
hearings and judicial decisions, agency interpretations and policies, and attorney general opinions might aect the content,
constitutionality, interpretation, and validity of the statutory and regulatory provisions in this document and your course of
action in fullling your public duties.
Note: Periodic updating will be provided by the Department as statutory and regulatory changes are enacted into law. All
questions should be directed to the Department’s Property Tax Division.
tax.illinois.gov
ILLINOIS
Printed by authority of the
state of Illinois
Electronic only - one copy
Page 3PTAX-60 (R-03/23)
Table of Contents
Counties (non-home rule) ....................................................................................................................................................5
Educational Districts
Educational Districts - General …………………………………………......................................................………………..12
Community College Districts ……………………………………………………………... ....................................................12
School Districts (fewer than 500,000 inhabitants) ……………………………………………………………………………. 14
School Finance Authorities - Limited Taxing Authority ………………………………...................................................….. 18
Municipalities (non-home rule) ………………………………………………. ........................................................................19
Special Districts
Special Districts - General ..............................................................................................................................................28
Airport Authorities .…………………………………………………….......................................................………………….. 29
Cemetery Maintenance Districts ………………………………………………………….....................................................29
Civic Centers
Peoria Civic Center Authority ……………………………………………..............................................……………… 29
Springfield Metropolitan Exposition and Auditorium Authority ……............................................…………………... 29
Conservation Districts …………………………………...………………………………...............................................29
County Historical Museum District ……………………………...........................................………………………….. 30
County Water Commission ………………………………………………...........................................………………...30
Fire Protection Districts ………………………………………............................................…………………………… 30
Forest Preserve Districts …………………………………………………………………... ..........................................31
Hospital Districts ……………………………………………….............................................………………………….. 32
Mass Transit Districts ………………………………………............................................……………………………... 32
Mosquito Abatement Districts …………………………………………………………….. ...........................................33
Multi-Township Assessment Districts ………………………...........................................…………………………….. 33
Museum Districts ………………………………………………………………………….. ............................................33
Park Districts (fewer than 500,000 inhabitants) ………………………………………….. .........................................33
Port Districts
Alexander-Cairo Port District .................................................................................................................................35
America’s Central Port District ...............................................................................................................................36
Havana Regional Port District ...............................................................................................................................36
Heart of Illinois Regional Port District ...................................................................................................................36
Illinois International Port District .............................................................................................................................36
Illinois Valley Regional Port District ……………………………………………………. .............................................. 36
Jackson-Union Counties Regional Port District …………………………………………. ..........................................36
Joliet Regional Port District …………………………………….............................................………………………… 36
Kaskaskia Regional Port District ………………………………………………………… ............................................37
Massac-Metropolis Port District .............................................................................................................................37
Mid-America Intermodal Authority Port District ...……….............................................……………………………… 37
Mt. Carmel Regional Port District …………………………….............................................………………………….. 37
Seneca Regional Port District ………………………………............................................……………………………. 37
Shawneetown Regional Port District …………………………………………………….. ...........................................37
Southwest Regional Port District ……………………............................................…………………………………… 38
Waukegan Port District …………………………………………….............................................……………………... 38
White County Port District …………………………………..............................................……………………………. 38
Public Health Districts ………………………………………………………………….....................................................….. 38
Public Library Districts ……………………………………………………………………......................................................38
Public Water Districts …………………………………………….....................................................………………………... 39
Rescue Squad Districts ……………………………………...................................................………………………………. 39
River Conservancy Districts …………………....................................................……………………………………………. 39
Road Districts ………….....................................................…………………………………………………………………… 40
Page 4PTAX-60 (R-03/23)
Sanitary Districts …………………………….....................................................................................................................41
Sanitary District Act of 1907 ……....................................................................................................................…… 41
North Shore Sanitary District (Act of 1911) ………………………............…………………………………………….. 41
Sanitary District Act of 1917 ……………..........................……………………………………………………………… 42
Sanitary District Act of 1936 ………………………...................................…………………………………………… .42
Sanitary District — Metro-East Act of 1974 …………………………………………………………………………… .. 43
Soil and Water Conservation Sub-Districts (Watershed) ………………................................................…………………. 43
Solid Waste Disposal Districts …………………………...................................................………………………………….. 44
Street Lighting Districts …………………………….....................................................……………………………………… 44
Surface Water Protection Districts …………….................................................. ............................................................. 44
Tuberculosis Sanitarium Districts …………………………………………………………. ..................................................44
Water Authorities ………………………………………………………………………….. ..................................................... 44
Water Service Districts ……………………………………………………………………. ....................................................45
Special Districts — Limited Taxing Authority
Civic Centers, Various Exposition and Auditorium Authorities …......................................... .......................................... 46
Aurora Metropolitan Exposition, Auditorium and Office Building Authority ….........................................................46
Bloomington Civic Center Authority ………............................................. ...............................................................46
Decatur Metropolitan Exposition, Auditorium and Office Building Authority ........................................................... 46
DuPage County Metropolitan Exposition, Auditorium and Office Building Authority …..........................................46
Elgin County Metropolitan Exposition, Auditorium and Office Building Authority ...................................................46
Exhibition Council …………………………………………………..............................................................................46
Illinois International Convention Center Authority ……...........................................................................................47
Illinois Quad City Civic Center Authority ……………………………………………….. .............................................47
Jo Daviess County Civic Center Authority ……………………………………………….. ..........................................47
Lake County Metropolitan Exposition and Auditorium Authority …….....................................................................47
Matteson Metropolitan Civic Center Authority ........................................................................................................47
Metropolitan Exposition, Auditorium and Office Building Authorities …………………............................................47
Oak Park Civic Center Authority .................................................................……....................................................47
Orland Park Metropolitan Exposition, Auditorium and Office Building Authority …..........................................…... 47
Pekin Civic Center Authority ………………………………………...........................................................................
48
Rockford Metropolitan Exposition, Auditorium and Office Building Authority ........................................................48
Sterling Metropolitan Exposition, Auditorium and Office Building Authority ........................................................... 48
Vermilion County Metropolitan Exposition, Auditorium and Office Building Authority.. ........................................... 48
Will County Metropolitan Exposition and Auditorium Authority ..............................................................................48
Other Districts………………………………………………….............................................................................................48
Municipal Joint Action Water Agency …………………………………………………... ............................................. 48
Townships ………………………………………………………………………………. ..............................................................49
Appendices
Legislative Updates .................................................................................................................................. 54
Levy Certification Date to County Clerk ....................................................................................................... 55
Property Tax Computations ....................................................................................................................... 55
Property Tax Extension Limitation Law ....................................................................................................... 55
Truth in Taxation Law ................................................................................................................................ 56
Page 5PTAX-60 (R-03/23)
Counties (non-home rule)
Airports 620 ILCS 45/1, 45/2 DOR Code 071
0.25% - Authorized by referendum. Such airports may also be established and operated jointly with other
governmental units.
Airports 620 ILCS 50/59 DOR Code 071
0.20% (2 mills on the dollar) - However, not to exceed rate stated on the ballot. Authorized by referendum. If this
authority is established with a rate of less than 2 mills, then the rate may be increased to 2 mills by referendum.
Ambulance Service 55 ILCS 5/5-1028 DOR Code 064
0.25% - May be levied only in area not within a re protection district which levies an ambulance tax. Authorized by
referendum.
Bonds and Interest
See Pages 9 through 11.
Bridge (joint expense)
605 ILCS 5/5-602 DOR Code 008
0.05% - Authorized by vote of the county board of counties having less than 1 million inhabitants. May be increased
to 0.25% for a 10-year period by referendum.
Community Mental Health Facilities & Services 405 ILCS 20/4, 20/5, 20/6 DOR Code 018
0.15% - Authorized by referendum. A current rate limited for a previous referendum may be increased to 0.15% if
authorized by referendum.
Corporate 55 ILCS 5/5-1024 DOR Code 001
0.25% - For counties with a population of 80,000 or more, but less than 3 million. 0.27% for counties 15,001 to
79,999. 0.37% for counties with a population of 15,000 or less. If a county has a population less than 80,000, and
has also authorized a tax by referendum under Section 7-2 of the Juvenile Court Act before 1-1-86, the maximum
rate is 0.32%. Rates may be increased by referendum.
Children’s Advocacy Center 55 ILCS 80/6 DOR Code 157
0.004% - Authorized by referendum.
Detention Home 55 ILCS 75/5, 75/6 DOR Code 099
0.015% - Or rate limit in eect on July 1, 1967, whichever is greater. Authorized by referendum in counties with
less than 300,000 inhabitants. May be increased to 0.10% by referendum. In counties over 300,000 and under 1
million inhabitants, without referendum, the county board may adopt a rate of 0.04% for construction and 0.02% for
operation.
Economic Development 55 ILCS 5/5-1035.2 DOR Code 164
Rate set by referendum. Authorized by referendum, applies to counties under 100,000 population.
Election 55 ILCS 5/5-1025 DOR Code 144
0.05% - For counties of more than 1,000,000 population. This tax shall not be levied on property within a
municipality having a Board of Election Commissioners. Levy can only be used in odd-numbered years.
Page 6PTAX-60 (R-03/23)
Extension Education 505 ILCS 45/8 DOR Code 053
0.05% - Authorized by referendum.
Fair 55 ILCS 5/6-21002, 5/6-21003, 5/6-21004 DOR Code 110
0.05% - Authorized by referendum, counties of less than 1 million population.
Federal Aid Highway Matching Tax 605 ILCS 5/5-603 DOR Code 021
0.05%
General Assistance 305 ILCS 5/12-21.13 DOR Code 054
0.10% - Reduced by unobligated balance. Applies to commission counties only. (0.10% is the qualifying rate for state
aid). By resolution of county board.
Health or Multiple County Health Department 55 ILCS 5/5-25003 DOR Code 022
0.10% - Authorized by referendum. In any county in which a health department or multiple county department was
established by referendum and organized prior to January 1, 1970, the County Board may, by resolution and
without subsequent referendum levy at a rate not to exceed 0.10%. However, any increase in excess of 0.05% must
be adopted by 3/5 majority vote of the county board.
Highway 605 ILCS 5/5-601 DOR Code 006
0.10% - Or rate limit in eect on July 1, 1967, whichever is greater. Can be raised to 0.20% by referendum.
Highway (Special County) 605 ILCS 5/5-604 DOR Code 059
0.0833% - Authorized by referendum. Tax levied for a 5-year period.
Highway (Special for Gravel and Rock) 605 ILCS 5/5-604.1 DOR Code 029
0.05% - Applies to commission counties. Adopted by county board, subject to backdoor referendum. Limited to 5
years.
Historical Museum 55 ILCS 5/6-23001 DOR Code 107
0.002% - May be increased to 0.004% by referendum. Applies to any county with less than 2,000,000 inhabitants.
Hospital 55 ILCS 5/5-7001, 5/5-7002 DOR Code 024
0.25% - Or rate limit in eect on July 1, 1967, whichever is greater. Authorized by referendum. Applies to counties
with less than 1,000,000 inhabitants.
Intellectually and Developmentally Disabled Persons - Care and Treatment
See Persons with a Developmental Disability - Care and Treatment
Illinois Municipal Retirement Fund 40 ILCS 5/7-171, 5/7-132 DOR Code 005
No rate limit. An amount which will be sucient to produce the amount needed. Applies to counties as outlined in
Illinois Compiled Statutes.
Page 7PTAX-60 (R-03/23)
Jail (Operations and Maintenance) 55 ILCS 5/6-3005, 5/6-3007, 5/6-3008 DOR Code 096
Dierence between what is required for retirement of debt under this Act and 0.07%. May be used to pay for
operating and maintenance of the facility. Applies to counties with a population of 500,000 or more but less than
1,000,000. Subject to backdoor referendum.
Judgments 55 ILCS 5/1-6004 DOR Code 035
No rate limit. Aggregate taxes for county purposes cannot exceed 75¢ per $100 of assessed value unless
authorized by referendum.
Library 55 ILCS 5/5-38008 DOR Code 016
0.04% - Or the rate limit in eect on July 1, 1967, whichever is greater. Authorized by referendum. May increase to
0.08% subject to backdoor referendum. May increase to 0.20% by referendum.
Medicare 40 ILCS 5/21-110.1 DOR Code 143
No rate limit. An amount sucient to meet the cost of participating in the Federal Medicare Program.
Mental Health Facilities and Services
See Community Mental Health Facilities and Services
Mental Health 55 ILCS 5/5-25025 DOR Code 018
0.05% - Applies to counties under 1,000,000 population. Authorized by referendum. May be increased an additional
0.05% by direct referendum. May be levied only where County Health Department is established.
Nursing or Sheltered Care Home 55 ILCS 5/5-21001 DOR Code 113
0.10% - Applies to counties of 1,000,000 or less population. Referendum required.
Persons with an Intellectual or Developmental Disability - 50 ILCS 835/1, 835/2 DOR Code 106
Care and Treatment
0.10% - Subject to backdoor referendum.
Public Building Commission Lease 50 ILCS 20/18 DOR Code 105
An amount sucient to pay lease rentals to public building commission. Public building commissions are created by
referendum.
Senior Citizens Social Services 55 ILCS 5/5-1034 DOR Code 142
0.025% - Authorized by referendum.
Social Security 40 ILCS 5/21-110, 5/21-110.1 DOR Code 047
No rate limit. An amount sucient to meet the cost of participating in the Federal Social Security Insurance Program.
May include amount sucient to meet costs of participating in the Federal Medicare Program.
Special Service Area 35 ILCS 200/27-25, 200/27-55 DOR Code 023
No rate limit. To provide special services to a part of the county. Tax imposed only in special service area. May not
be imposed if objection petition is led by 51% of electors and 51% of landowners.
Page 8PTAX-60 (R-03/23)
Special Service Area - Private Owned or
35 ILCS 200/27-95 DOR Code 023
Maintained Roads in Unincorporated Area
No rate limit. To pay for road improvements to privately owned or maintained roads in subdivisions platted before
January 1, 1995. The tax may be levied if a petition is signed by 51% or more of the owners of the real estate subject
to the tax.
Special Service Area (Weather Modication) 35 ILCS 200/27-80 DOR Code 023
0.05% - Of assessed valuation of property assessed as farmland. Authorized by referendum in the special service
area.
Stormwater Management 55 ILCS 5/5-1062 DOR Code 146
0.20% - Authorized by referendum. May be levied by counties in area served by Chicago Metropolitan Agency.
May be increased or decreased by referendum.
Stormwater Management 55 ILCS 5/5-1062.2 DOR Code 146
0.20% - Authorized by referendum. May be levied in the metropolitan counties of Madison, St. Clair, Monroe,
Kankakee, Grundy, LaSalle, DeKalb, Kendall, and Boone as well as all counties containing all or a part of an
urbanized area. May be increased or decreased by referendum.
Tort Judgments and Liability Insurance 745 ILCS 10/9-107 DOR Code 035
No rate limit. Amount sucient to pay liability insurance premiums, for participation in a joint self-insurance
association, payment of tort judgments or settlements and for creating a reserve.
Tuberculosis Care and Treatment (District Dissolution) 70 ILCS 920/5.3 DOR Code 020
0.05% - In counties of less than 500,000 when a Tuberculosis Sanitarium District dissolves and a County Health
Department takes over the tuberculosis care and treatment function.
Tuberculosis Sanitarium 55 ILCS 5/5-23001, 5/5-23006 DOR Code 020
0.075% - Authorized by referendum.
Tuberculosis Sanitarium - Successor Operation 55 ILCS 5/5-23002 DOR Code 020
Rate limited by statutory language and specic circumstances of previously approved and levied taxes.
Unemployment Insurance 745 ILCS 10/9-107 DOR Code 060
No rate limit. Amount sucient to pay insurance for employees’ protection under the Unemployment Insurance Act
Veterans Assistance 305 ILCS 5/12-21.13, 55 ILCS 5/5-2006 DOR Code 055
0.03% - In counties with fewer than 3 million in population, where a Veterans Assistance Commission is established.
10% of the legal voters may petition for referendum to increase rate to 0.04%. Note: If taxes are insucient to pay
assistance, the Department of Human Services can make up the dierence.
Waterworks and Sewage System 55 ILCS 5/5-15005 DOR Code 072
0.02% - Authorized by referendum. Applicable in counties which have adopted provision of the Act.
Workers’ Compensation and Occupational Disease Claims 745 ILCS 10/9-107 DOR Code 062
No rate limit. Amount sucient to pay judgments and settlements or to otherwise provide protection under the
Workers’ Compensation and Occupational Diseases Acts.
Page 9PTAX-60 (R-03/23)
Working Cash
55 ILCS 5/6-27003, 5/6-27004 DOR Code 031-01
0.02% - Applicable only in counties over 500,000 to create a Working Cash Fund. The money can only be used as a
temporary loan to the county and must be reimbursed upon the collection of other taxes. The aggregate amount in
the fund cannot exceed $20,000,000.
Bonds and Interest
Airports 620 ILCS 40/9, 40/11 DOR Code 003
0.05% - Counties of less than 500,000 population. Authorized by referendum.
Airports 620 ILCS 45/11, 45/18 DOR Code 003
No rate limit. Authorized by referendum.
Corporate Purposes 55 ILCS 5/5-1012 DOR Code 003
No rate limit. Authorized by referendum. Aggregate debt shall not exceed 5.75% of equalized assessed value,
excluding debt authorized as dened.
County Airport Commission 620 ILCS 50/60 DOR Code 003
No rate limit. Authorized by referendum.
Courthouse (Construction or Remodeling) 55 ILCS 5/6-4003 DOR Code 003
0.05% - Applies to counties with a population of more than 300,000 and an increase in population of 30% or more
from any decennial census to the next such census. Subject to backdoor referendum.
Detention Home 55 ILCS 75/5.1 DOR Code 003
Payable from Detention Home Tax.
Funding 55 ILCS 5/6-11001, 5/6-11002 DOR Code 003
No rate limit. Applies to counties of less than 70,000 population. Subject to backdoor referendum.
Highways 605 ILCS 5/5-605 DOR Code 003
No rate limit. Authorized by referendum.
Jail (Construction or Remodeling) 55 ILCS 5/6-3005, 5/6-3007, 5/6-3008 DOR Code 003
0.07% - Applies to counties with a population of 500,000 or more but less than 1,000,000. May include land
acquisition and xtures. May be levied to pay for operating and maintenance costs also if less than 7¢ needed to pay
principal and interest. Subject to backdoor referendum (see entry under operating levies).
Jail and Sheri’s Residence 55 ILCS 5/6-3004.1 DOR Code 003
No rate limit. Applies to counties under 80,000. Authorized by referendum.
Jail and Sheri’s Residence 55 ILCS 5/6 3001, 5/6-3002, 5/6-3003 DOR Code 003
No rate limit. Applies to counties of 80,000 population but less than 500,000 inhabitants. Subject to backdoor
referendum.
Page 10PTAX-60 (R-03/23)
Medical Service Facility 50 ILCS 450/4, 405/5 DOR Code 003
No rate limit. Applies to counties of less than 200,000 population. Authorized by referendum.
Mental Health Facilities 405 ILCS 20/10, 20/11, 20/12 DOR Code 003
No rate limit. Authorized by referendum.
Public Health Facilities 55 ILCS 5/5-25021, 5/5-25022 ,5/5-25023 DOR Code 003
No rate limit. Authorized by referendum.
Refunding 55 ILCS 5/6-9004 DOR Code 003
No rate limit. Applies to counties of less than 200,000 population.
Refunding 55 ILCS 5/6-10002 DOR Code 003
No rate limit. Taxes levied shall not exceed constitutional limitation of 75¢ per $100 of valuation unless authorized by
referendum.
Soldiers and Sailors Memorial 55 ILCS 5/5-26001 DOR Code 003
No rate limit. Authorized by referendum.
Special Service Area 35 ILCS 200/27-45, 200/27-55 DOR Code 003
No rate limit. Imposed only within special service area. May not be imposed if objection petition is led by 51% of
electors and 51% of landowners.
Special Service Area - Privately Owned or 35 ILCS 200/27-95 (P.A. 091-0775 & P.A. 093-0193) DOR Code 003
Maintained Roads in Unincorporated Area
No rate limit. To pay for road improvements to privately owned or maintained roads in subdivisions platted before
January 1, 1995. The tax may be levied if a petition is signed by 51% or more of the owners of the real estate subject
to the tax.
State Boundary Line Bridge 605 ILCS 5/10-203, 10-204 DOR Code 003
No rate limit. Authorized by referendum.
Tort Judgments, Settlements or Reserve
745 ILCS 10/9-105, 10/9-107 DOR Code 003
No rate limit. Bonds for payment of outstanding tort judgments, settlements, or for creating a reserve.
Tuberculosis Sanitarium 55 ILCS 5/5-23021 DOR Code 003
No rate limit. Applies to counties having a population of less than 500,000 inhabitants which have voted a tax rate for
Tuberculosis Sanitarium purposes. Authorized by referendum.
Unit District Roads 605 ILCS 5/6-513 DOR Code 003
Only in commission counties having a county unit road district. No rate limit. Authorized by referendum.
Voting Machines or Electronic Voting System 55 ILCS 5/5-1027 DOR Code 003
No rate limit. An amount sucient to pay principal and interest.
Page 11PTAX-60 (R-03/23)
Waterworks and Sewage Facilities 55 ILCS 5/5-15022 DOR Code 003
No rate limit. Authorized by referendum.
Working Cash
55 ILCS 5/6-27002 DOR Code 003
No rate limit. In c
ounties over 500,000 in population, b
onds may be issued not to exceed in aggregate $9,000,000. The
money can only be used as a temporary loan to the county and must be reimbursed upon the collection of other
taxes.
Page 12PTAX-60 (R-03/23)
Educational Districts
Educational Districts - General
In addition to the tax rates on the following pages, educational districts may levy taxes for the purposes set forth below. The
cited statutory provisions should be examined to determine their applicability.
Illinois Municipal Retirement Fund 40 ILCS 5/7-105, 5/7-171 DOR Code 005
No rate limit. An amount which will be sucient to meet the requirements of the pension fund.
Medicare 40 ILCS 5/21-110.1 DOR Code 143
No rate limit. An amount sucient to meet the cost of participating in the Federal Medicare Program.
Social Security 40 ILCS 5/21-110, 5/21-110.1 DOR Code 047
No rate limit. An amount sucient to meet the cost of participating in the Federal Social Security Insurance Program.
May include an amount sucient to meet costs of participating in the Federal Medicare Program.
Tort Judgments and Liability Insurance 745 ILCS 10/9-107, 105 ILCS 5/17-2.5 DOR Code 035
No rate limit. Amount sucient to pay liability insurance premiums, for participation in a joint self insurance
association, payment of tort judgments or settlements and for creating a reserve.
Unemployment Insurance 745 ILCS 10/9-107 DOR Code 060
No rate limit. Amount sucient to pay insurance for employees’ protection under the Unemployment Insurance Act.
Workers’ Compensation and Occupational Disease Claims 745 ILCS 10/9-107 DOR Code 062
No rate limit. Amount sucient to pay judgments and settlements or to otherwise provide protection under the
Workers’ Compensation and Occupational Diseases Acts.
Community College Districts
Audit 110 ILCS 805/3-22.1, 50 ILCS 310/9 DOR Code 027
0.005%
Educational Purposes 110 ILCS 805/3-1, 805/3-14, 805/7-18 DOR Code 159
0.75% - For districts not located in cities having 500,000 or more inhabitants. May be increased by not more than
0.125% at any single referendum. Note: Actual maximum rates applied are set at the time of creation of the
community college district and subsequent rate increase referendums. For districts in cities having 500,000 or more
inhabitants, 0.175%.
Energy Conservation, Health or Safety, Environmental 110 ILCS 805/3-20.3.01 DOR Code 141
Protection or Accessibility
0.05% - Requires a lawful order of enforcement to provide for necessary alterations or repairs, or a local board’s
determination that alterations or repairs are necessary for energy conservation, health or safety, environmental
protection or accessibility. Subject to approval by the Illinois Community College Board. May be increased to 0.10%
by referendum.
Page 13PTAX-60 (R-03/23)
Operations and Maintenance 110 ILCS 805/3-1, 805/3-14, 805/7-18 DOR Code 136
0.10% - For districts not located in cities having 500,000 or more inhabitants. May be increased by not more than
0.05% at any single referendum. May accumulate to not more than 5% of assessed valuation. Note: Actual
maximum rates applied are set at the time of creation of the community college district and subsequent rate increase
referendums. For districts in cities having 500,000 or more inhabitants, 0.05%.
Statewide Average Additional Tax (Foundation Tax) 110 ILCS 805/3-14.3 DOR Code 149
Amount certied by the Illinois Community College Board. Subject to backdoor referendum.
Bonds and Interest
Community College Buildings 110 ILCS 805/7-25 DOR Code 003
No rate limit. Authorized by referendum. Applicable to districts located in cities having 500,000 or more inhabitants.
Community College Buildings 110 ILCS 805/7-18, 805/7-26 DOR Code 003
No rate limit. Aggregate not to exceed $15,000,000. Applicable to districts in cities having 500,000 or more
inhabitants. Included within tax rate for buildings.
Community College Buildings 110 ILCS 805/7-18, 805/7-27 DOR Code 003
No rate limit. Aggregate not to exceed $20,000,000. Applicable to districts in cities having 500,000 or more
inhabitants. Included within tax rate for buildings.
Community College Buildings 110 ILCS 805/3A-1, 805/3A-5 DOR Code 003
No rate limit. Authorized by referendum.
Energy Conservation, Health or Safety, 110 ILCS 805/3-20.3.01 DOR Code 003
Environmental Protection or Accessibility
No rate limit. Aggregate not to exceed $4,500,000.
Refunding 110 ILCS 805/3A-13, 805/3A-15 DOR Code 003
No rate limit. To pay existing indebtedness.
Teachers’ Wages 110 ILCS 805/3A-6, 805/3A-8 DOR Code 003
No rate limit. Subject to backdoor referendum.
Working Cash Fund 110 ILCS 805/3-33.2, 805/3-33.4, 805/3-33.5 DOR Code 003
No rate limit. Aggregate indebtedness not to exceed 75% of taxes permitted to be levied for education and building
purposes. The money can only be used as a temporary loan to the college and must be reimbursed upon the
collection of other taxes. P.A. 96-912 raises the aggregate indebtedness limit not to exceed 150%, beginning
June 9, 2013.
Page 14PTAX-60 (R-03/23)
School Districts (fewer than 500,000 inhabitants)
Education
District - Grades 1 through 8 105 ILCS 5/17-2, 5/17-2.2, 5/17-3 DOR Code 002
0.92% - Subject to backdoor referendum, as to portion of rate in excess of rate permitted on June 30, 1965. May be
increased to 3.5% by referendum for a period of not less than 3 nor more than 10 years or for an unlimited period.
District - Grades 9 through 12 105 ILCS 5/17-2, 5/17-2.2, 5/17-3 DOR Code 002
0.92% - Subject to backdoor referendum, as to portion of rate in excess of rate permitted on June 30, 1965. May be
increased to 3.5% by referendum for a period of not less than 3 nor more than 10 years or for an unlimited period.
Grades 1 through 12 (Unit) 105 ILCS 5/17-2, 5/17-2.2, 5/17-3 DOR Code 002
1.84% - for the 1988-89 school year and thereafter. Subject to backdoor referendum, as to portion of rate in excess
of rate permitted on July 9, 1957. May be increased to 4.00% by referendum; the time period is not less than 3 nor
more than 10 years, or for an unlimited period.
Note: If a unit school is being established from an elementary district or districts and a high school district,
and the combined rate prior to formation of the unit district is greater than 4.00% then the maximum rate for
educational purposes shall be:
1) For the rst year following the formation of the new unit district, the maximum rate shall equal the lesser of the
actual combined rate of the previous highest elementary district rate and the high school district rate or 6.40%.
2) For the second year after the formation of the new unit district, the maximum rate shall equal the lesser of the
actual combined rate of the previous highest elementary district rate and the high school district rate or 5.80%.
3) For the third year after the formation of the new unit district, the maximum rate shall equal the lesser of the actual
combined rate of the previous highest elementary district rate and the high school district rate or 5.20%.
4) For the fourth year after the formation of the new unit district, the maximum rate shall equal the lesser of the
actual combined rate of the previous highest elementary district rate and the high school district rate or 4.60%.
5) For the fth year after the formation of the new unit district and thereafter, the maximum rate shall be no greater
than 4.00%.
Operations and Maintenance
Grades 1 through 8 105 ILCS 5/17-2, 5/17-2.2, 5/17-5 DOR Code 004
0.25% - Subject to backdoor referendum. May be increased by referendum to 0.55%.
Grades 9 through 12 105 ILCS 5/17-2, 5/17-2.2, 5/17-5 DOR Code 004
0.25% - Subject to backdoor referendum. May be increased by referendum to 0.55%.
Grades 1 through 12 (Unit) 105 ILCS 5/17-2, 5/17-2.2, 5/17-5 DOR Code 004
0.50% - Subject to backdoor referendum the rst year the district increases the rate to 0.50%. May be increased to
0.75% by referendum. May be increased to 1.10% if a community unit district is set by a single elementary district
and a secondary district having coterminous boundaries.
Page 15PTAX-60 (R-03/23)
Note: If a unit school is being established from an elementary district or districts and a high school district,
and the combined rate prior to formation of the unit district is greater than 4.00% then the maximum rate for
operations and maintenance shall be:
1) For the rst year following the formation of the new unit district, the maximum rate shall equal the lesser of the
actual combined rate of the previous highest elementary district rate and the high school district rate or 1.03%.
2) For the second year after the formation of the new unit district, the maximum rate shall equal the lesser of the
actual combined rate of the previous highest elementary district rate and the high school district rate or 0.96%.
3) For the third year after the formation of the new unit district, the maximum rate shall equal the lesser of the actual
combined rate of the previous highest elementary district rate and the high school district rate or 0.89%.
4) For the fourth year after the formation of the new unit district, the maximum rate shall equal the lesser of the
actual combined rate of the previous highest elementary district rate and the high school district rate or 0.82%.
5) For the fth year after the formation of the new unit district and thereafter, the maximum rate shall be no greater
than 0.75%.
Transportation
Grades K through 8 105 ILCS 5/17-2, 5/17-2.2 DOR Code 030
0.20% - Under certain circumstances and if claim is certied by State Board of Education. Subject to backdoor
referendum. May be increased to a higher rate by referendum.
Grades 1 through 8 105 ILCS 5/17-2, 5/17-4 DOR Code 030
0.12% - May be increased to a higher rate by referendum.
Grades 9 through 12 105 ILCS 5/17-2, 5/17-4 DOR Code 030
0.12% - May be increased to a higher rate by referendum.
Grades 1 through 12 105 ILCS 5/17-2, 5/17-4 DOR Code 030
0.20% - For school year 1988-89 and thereafter. May be increased to a higher rate by referendum.
Other Purposes
Area Vocational Education Building Fund 105 ILCS 5/17-2.4 DOR Code 037
0.05% - Authorized by referendum. Tax may be levied for no longer than 5 years for building a vocational education
building when district hasn’t sucient money in building fund. Must be approved by State Board of Education.
Capital Improvement 105 ILCS 5/17-2, 5/17-2.3 DOR Code 036
0.75% - Authorized by referendum. May be levied and accumulated for not more than 6 years if authorized by
referendum.
Emergency Financial Assistance Repayment 105 ILCS 5/1B-8 DOR Code 094
No rate limit. Allowed when determined necessary by Financial Oversight Panel, certain statutory requirements
for districts that shall levy and limited maximum annual amount.
Page 16PTAX-60 (R-03/23)
Fire Prevention, Safety, Energy Conservation and School Security 105 ILCS 5/17-2.11 DOR Code 032
0.05% - May be increased to 0.10% by referendum. For specied purposes. Estimate of cost must be approved
by Illinois State Board of Education and Superintendent of Educational Service Region. This levy is no longer
reduced by amount levied for bonds.
Illinois Municipal Retirement Fund 40 ILCS 5/7-171 DOR Code 005
No rate limit. A rate, when added to all other receipts, will be sucient to meet the requirements of the pension fund,
exclusive of all other rates extended. Applies to municipalities outlined in 40 ILCS 5/7-132.
Lease of Educational Facilities and Computer Technology 105 ILCS 5/17-2.2c DOR Code 057
0.05% - May be increased to 0.10% by referendum or may be increased as provided in 105 ILCS 5/17-2.2e. To be
used for the purpose of leasing educational facilities, or computer technology, or both.
Medicare 40 ILCS 5/21-110.1 DOR Code 143
No rate limit. An amount sucient to meet the cost of participating in the Federal Medicare Program.
Non-High School Indebtedness 105 ILCS 5/12-26 DOR Code 151
No rate limit. A tax to pay outstanding debt of detached territory districts. Indebtedness other than bonded debt.
Non-High School (Tuition) 105 ILCS 5/12-11.1 DOR Code 152
1.00% - Rate scale may be increased by 0.21% at each referendum, not to exceed 1.60%. To pay tuition of 8th grade
graduates to any recognized high school.
Social Security 40 ILCS 5/21-110, 5/21-110.1 DOR Code 047
No rate limit. An amount sucient to meet the cost of participating in the Federal Social Security Insurance Program.
Also, may include an amount sucient to meet the cost of participating in the Federal Medicare Program.
Special Education Programs 105 ILCS 5/17-2.2a DOR Code 033
0.02% - In districts maintaining only grades kindergarten through 8; and districts maintaining only grades 9 through
12. May be increased to 0.40% by referendum or may be increased as provided in 105 ILCS 5/17-2.2e.
0.04% - In districts maintaining grades kindergarten through 12. May be increased to 0.80% by referendum or may
be increased as provided in 105 ILCS 5/17-2.2e.
Such tax shall be used only for special education purposes, including the construction and maintenance of special
education facilities.
Summer School 105 ILCS 5/17-2, 5/17-2.1 DOR Code 088
0.15% - Authorized by referendum.
Temporary Relocation 105 ILCS 5/17-2.2c, 5/2-3.77 DOR Code 098
.05% - The tax may not exceed a period of 7 years. To be used to repay moneys distributed for temporary relocation
expenses incurred due to re, earthquake, tornado, other disasters or condemnation.
Page 17PTAX-60 (R-03/23)
Temporary Relocation 105 ILCS 5/17-2.2d, 5/2-3.77 DOR Code 098
.05% - Applies to all districts under 500,000 population, located in a county subject to the Property Tax Extension
Limitation Law and has had a school building condemned within 10 years after the building’s initial occupancy. The
tax may not exceed a period of 7 years. The tax rate limit specied may also be increased as provided in 105 ILCS
5/17-2.2e. To be used to repay moneys distributed for temporary relocation expenses incurred due to re,
earthquake, tornado, other disasters or condemnation.
Working Cash 105 ILCS 5/20-3, 5/20-4 DOR Code 031
0.05% - No tax shall be levied in certain instances. The money can only be used as a temporary loan to the district
and must be reimbursed upon the collection of other taxes.
Bonds and Interest
Area Vocational Building 105 ILCS 5/19-30 DOR Code 003
No rate limit. Referendum not required if tax has been authorized pursuant to 5/17-2.4 or if board has authorized
payment of cost from building tax levies. Building tax levy or tax levy under 5/17-2.4 to be abated.
Building Sites, Playground, etc. 105 ILCS 5/19-2 through 5/19-7 DOR Code 003
No rate limit. Authorized by referendum.
Building and Repair 105 ILCS 5/32-5.6 DOR Code 003
No rate limit. Applies to special charter districts. Authorized by referendum.
Exhibition Facilities 105 ILCS 5/19a-4 DOR Code 003
No rate limit. To pay decit if exhibition facility income is insucient to pay revenue bonds previously issued.
Authorized by referendum.
Fire Prevention, Safety, Energy Conservation, 105 ILCS 5/17-2.11 DOR Code 003
Accessibility, School Security, and Specied Repairs
No rate limit. To provide an amount that when added to the proceeds of the tax levy for Fire Prevention, Safety,
Energy Conservation, Accessibility, School Security, and specied repair purposes will allow completion of a project.
Funding - Teachers’ Wages or Other Claims 105 ILCS 5/19-8, 5/19-9, 5/19-10 DOR Code 003
No rate limit. Tax for bonds to pay orders for teachers’ wages or other claims. Subject to backdoor referendum.
Non-High School Tuition and Other Claims
105 ILCS 5/12-13, 5/12-14 DOR Code 003
No rate limit. Subject to backdoor referendum. For claims not paid because of reassessment and late collection of
taxes.
Non-High School Tuition, Other Claims and Judgments 105 ILCS 5/12-15, 5/12-16 DOR Code 003
No rate limit. Applies to non-high school district for paying tuition and other claims or judgments obtained against it
by any school district or unpaid tuition claims. Authorized by referendum.
Refunding 105 ILCS 5/19-15, 5/19-18 DOR Code 003
No rate limit. When school district has issued bonds which are legal obligations, the school district may, upon
surrender of such bonds, issue new bonds. Additional tax.
Page 18PTAX-60 (R-03/23)
Temporary Relocation 105 ILCS 5/17-2.2d, 5/2-3.77 DOR Code 003
No rate limit. Applies to all districts under 500,000 population, located in a county subject to the Property Tax
Extension Limitation Law and have had a school building condemned within 10 years after the building’s initial
occupancy. To be used to nance the total cost of repair, reconstruction, or replacement of the condemned building.
Working Cash Fund 105 ILCS 5/20-2, 5/20-4, 5/20-7 DOR Code 003
No rate limit. Subject to backdoor referendum. The money can only be used as a temporary loan to the district and
must be reimbursed upon the collection of other taxes.
Downstate School Finance Authority
Bonds 105 ILCS 5/1E-75 DOR Code 003
Established by approval of State Board of Education, Limited from 3 to 10 years.
No rate limit. Levy for general obligation bonds to nance district operations, payment and refunding of bonds and
other debt and all other expenditures for corporate purposes.
Downstate School Finance Authority for Elementary Districts
General 105 ILCS 5/1F-25 (6.5) (Repealed by P.A. 102-894, eective May 20, 2022) Standard Codes
Established by approval of State Board of Education, Limited from 3 to 10 years, authorized to levy all taxes school
district would otherwise be authorized to levy.
Emergency Financial 105 ILCS 5/1F-62 (Repealed by P.A. 102-894, eective May 20, 2022) DOR Code 094
Assistance Repayment
No rate limit. Amount of the levy shall not exceed the amount necessary to meet the annual emergency nancial
repayment obligations of the district, including principal and interest, as established by the School Finance Authority.
For further information on school nance, contact the State Board of Education at 217 785-8779 or TTY 217 782-1900.
Page 19PTAX-60 (R-03/23)
Municipalities (non-home rule)
Airport 65 ILCS 5/11-103-16, 5/11-103-17 DOR Code 071
0.10% - Authorized by referendum.
Ambulance 65 ILCS 5/11-5-7, 5/11-5-7.1 DOR Code 064
0.015% - Authorized by referendum. May be increased to 0.25% by referendum. However, if a municipality meets
one of the following conditions, the rate is limited to 0.095%:
1) A municipality that has a population between 10,000 and 45,000 and lies within 2 counties with respective
populations between 400,000 and 575,000 and 900,000 and 1,000,000; or
2) A municipality that has a population between 9,000 and 25,000 and lies within a single county with a population
between 400,000 and 575,000, for the purpose of providing ambulance services under an intergovernmental
cooperation agreement with another unit of local government.
65 ILCS 5/11-45-1 DOR Code 044
605 ILCS 5/10-605 DOR Code 153
Audit - See Municipal Auditing
Band and Performing Arts
0.04% - Authorized by referendum.
Bonds and Interest - See Pages 25 through 27.
Bridge and Terminal
0.25% - Authorized by referendum.
Cemetery Restoration
65 ILCS 5/11-50-1 DOR Code 017
0.025% - Applies to municipalities of less than 25,000. Authorized by referendum.
Chlorination of Sewage (Disinfection, Additional Treatment) 65 ILCS 5/11-142-3 DOR Code 073
0.02% - For chlorination of sewage, or other means of disinfection or additional treatment as may be required by
water quality standards approved or adopted by the Pollution Control Board or by the court.
Coliseum 65 ILCS 5/11-66-1, 5/11-66-2 DOR Code 081
0.25% - Applies to cities and villages with less than 500,000 population. To establish coliseum. After establishment of
coliseum, the rate is limited to 0.05% for maintenance. Authorized by referendum.
Coliseum 65 ILCS 5/11-67-1, 5/11-67-4 DOR Code 081
0.025% - For establishment and maintenance. Authorized by referendum for municipalities of less than 75,000
population.
Community Buildings and Gymnasiums
65 ILCS 5/11-63-1, 5/11-63-2 DOR Code 019
0.075% - Authorized by referendum. Applies to municipality with less than 500,000 in population.
Community Mental Health Facilities and Services 405 ILCS 20/4, 20/5, 20/6 DOR Code 018
0.15% - Authorized by referendum.
Page 20PTAX-60 (R-03/23)
Community Nurses 65 ILCS 5/11-18-2, 5/11-18-2, 5/11-18-3 DOR Code 154
0.0075% - Applies to municipalities between 5,000 and 100,000 population. Authorized by referendum.
Corporate 65 ILCS 5/8-3-1 DOR Code 001
0.25% - Or the rate limit in eect on July 1, 1967, whichever is greater. May be increased by referendum to 0.4375%.
Corporate 65 ILCS 5/8-3-7 DOR Code 001
Applies to Special Charter City. 1% of value of city or rate granted by special charter for corporate purposes.
Cultural Center 65 ILCS 5/11-45.1-4 DOR Code 155
0.25% - Authorized by referendum.
Emergency Services and Disaster Operations 65 ILCS 5/8-3-16 DOR Code 046
0.05% - Not to exceed 25¢ per capita.
Fireghters’ Pension 40 ILCS 5/4-118 DOR Code 013
No rate limit. An amount sucient to meet the needs of the pension fund requirements of the municipality of not less
than 5,000 nor more than 500,000 population. Municipalities of less than 5,000 population with a full-time re
department can adopt by referendum.
Fire Protection 65 ILCS 5/11-7-1, 5/11-7-3 DOR Code 012
0.15% - For municipalities authorized to levy the tax on July 1, 1967, or the rate in eect on July 31, 1969, whichever
is greater. Other municipalities have a rate of 0.075%. Any municipality whose rate was 0.30% on July 1, 1967, may
by ordinance increase the rate to 0.40% subject to backdoor referendum. Any municipality which levied the tax in
1960 and whose rate was less than 0.30% on July 29, 1969, may increase that rate to 0.30% subject to backdoor
referendum. May be increased to 0.60% by referendum.
Flood - Surface Water and Sewage 65 ILCS 5/11-113-1, 5/11-113-2 DOR Code 026-01
0.15% - Authorized by referendum. To be used to meet expense of pumping to remove surface water and sewage
due to ood conditions.
Forestry Program 65 ILCS 5/11-73-1, 5/11-73-2 DOR Code 065
0.05% - Authorized by referendum.
Garbage Disposal 65 ILCS 5/11-19-4 DOR Code 025
0.20% - Or rate in eect on July 1, 1967, whichever is greater, in municipalities of 25,001 or fewer inhabitants.
0.10% - Or rate in eect on July 24, 1969, whichever is greater, in municipalities having between 25,000 and
500,000 inhabitants.
General Assistance 65 ILCS 70/1 DOR Code 054
0.10% - Applies to incorporated towns which have superseded a civil township.
Harbor Construction 65 ILCS 5/11-123-11 DOR Code 139
0.0125% - For each of four consecutive years for the construction of a harbor.
Page 21PTAX-60 (R-03/23)
Hospital 65 ILCS 5/11-23-1, 5/11-23-6 DOR Code 024
0.06% - Or rate in eect on July 1, 1967, whichever is greater. Applies to municipalities of less than 100,000
population. Authorized by referendum. Includes rate for bonds and interest.
Illinois Municipal Retirement Fund 40 ILCS 5/7-171 DOR Code 005
No rate limit. A rate, which when added to all other receipts, will be sucient to meet the requirements of the pension
fund, exclusive of all other rates extended. Applies to municipalities outlined in 40 ILCS 5/7-132.
Lease or Purchase 65 ILCS 5/11-76.1-2 DOR Code 057
No rate limit. Subject to backdoor referendum. Amount due under lease or purchase contract, plus other outstanding
indebtedness. Cannot exceed debt limitation.
Levee (Annual) 65 ILCS 5/11-112-3 DOR Code 070
0.1666% - Authorized by referendum.
Levee (7-year) 65 ILCS 5/11-112-1, 5/11-112-2 DOR Code 070
0.1666% - Authorized by referendum, not to exceed 7 years.
Library 75 ILCS 5/3-1, 5/3-4, 5/3-7 DOR Code 016
0.15% - Unless a higher rate is specied on the ballot in the referendum for establishing the library in a village or
incorporated town. Prior to 1972, if a library increased its rate above 0.12% up to 0.20% by referendum, the
corporate authorities may then levy up to an additional 0.03% above the rate set by the referendum. For example, if
a referendum authorized a rate of 0.15%, the corporate authorities could have added an additional rate of 0.03%
for a total of 0.18%. May be increased to 0.60% by referendum. If a municipality is located in a county of 1,000,000
or more population and is situated in a township which levies a library tax, the municipality must pay 1/2 of
collection to township for library purposes. (See Page 51). A referendum may be held to determine which unit of
government can levy the library tax.
Library Building Purchase, Construction, Rental and Equipment 75 ILCS 5/3-1, 5/3-4 DOR Code 028
0.02% - Subject to backdoor referendum each year it is levied.
Library Building Construction, Sites, Repair, 75 ILCS 5/5-1, 5/5-3, 5/5-7 DOR Code 028-10
Equipment and Materials
0.0833% - In lieu of bond issue. Authorized by referendum. Not to exceed 20 years.
Library and Gymnasium 75 ILCS 50/1, 50/2 DOR Code 156
0.15% - For maintenance and operation. Applies to villages of 2,500 population or less, where free public library and
gymnasium have been established. Authorized by referendum.
Library Working Cash Fund 75 ILCS 5/3-9, 5/4-13 DOR Code 031-16
0.05% - Subject to backdoor referendum. May be levied for no more than 4 years, but the 4 years need not be
consecutive. The money can only be used as a temporary loan to the library and must be reimbursed upon the
collection of other taxes.
Medicare 40 ILCS 5/21-110.1 DOR Code 143
No rate limit. An amount sucient to meet the cost of participating in the Federal Medicare Program.
Page 22PTAX-60 (R-03/23)
Mental Health Facilities and Services - See Community Mental Health Facilities and Services
Mentally Decient - Facilities or Services 65 ILCS 5/11-29.1-1, 5/11-29.1-2 DOR Code 106
0.10% - Subject to backdoor referendum.
Monuments and Memorials for Soldiers, 65 ILCS 5/11-116-1 DOR Code 169
Sailors and Distinguished Persons
0.01% - Applies to municipalities under 100,000 population. Authorized by referendum.
Municipal Auditing 65 ILCS 5/8-8-8 DOR Code 027
No rate limit. An amount sucient to pay cost of audit.
Parks 65 ILCS 5/11-98-1, 5/11-98-2 DOR Code 042
0.075% - Or rate limit in eect on September 1, 1967, whichever is greater. The tax is part of the Corporate tax and
is applicable only to non-home rule municipalities of less than 85,000. If authorized by referendum in non- home rule
municipalities with a population of 500 or more but less than 50,000, the tax is in addition to the Corporate rate.
Parks and Boulevards 65 ILCS 5/11-99-1, 5/11-99-3 DOR Code 170
0.03% - Applies to municipalities of not less than 5,000 nor more than 100,000 population. Authorized by
referendum.
Playground and Recreation
65 ILCS 5/11-95-7, 5/11-95-8, 5/11-95-10 DOR Code 043
0.09% - Authorized by referendum. May be increased to 0.20% by referendum.
Police Pension 40 ILCS 5/3-125 DOR Code 015
No rate limit. An amount sucient to meet the needs of the pension fund requirements of the municipality, of not less
than 5,000 nor more than 500,000 population. Municipalities of less than 5,000 population may establish fund by
referendum.
Police Protection 65 ILCS 5/11-1-3, 5/11-1-5.1 DOR Code 014
0.15% - For those municipalities authorized to levy the tax on July 1, 1967, or the rate in eect on July 31, 1969,
whichever is greater. Other municipalities have a rate of 0.075%. The rate may be increased to 0.60% by
referendum.
Public Benet 65 ILCS 5/9-2-39 DOR Code 045
0.05% - Or the rate limit in eect on July 1, 1967, whichever is greater. A municipality may levy an amount to pay
public benet assessment against the municipality. (For Special Assessment Projects only.)
Public Benet 65 ILCS 5/9-3-49 DOR Code 045
0.05% - To pay principal and interest on public benet installments assessed against the municipality.
(For Special Assessment Projects only.)
Public Building Commission Lease 50 ILCS 20/18 DOR Code 105
No rate limit. An amount sucient to pay the annual rental to the Public Building Commission. Public Building
Commissions are established by referendum.
Page 23PTAX-60 (R-03/23)
Public Building Restoration 65 ILCS 5/11-70-1 DOR Code 118
0.08333% - Levy not to exceed 10 years, to restore public buildings destroyed or impaired by storm or re.
Public Comfort Stations 65 ILCS 5/11-21-4 DOR Code 067
0.0333% - This levy is not limited by the corporate rate.
Public Health Board 65 ILCS 5/11-17-1 DOR Code 171
0.075% - Unless tax is also imposed for a county or multi-county health department, in which case the rate must
be reduced to reect the amount received from the health department tax. Applies to municipalities of 100,000 to
200,000 population. Authorized by referendum.
Railroad Grade Separation 65 ILCS 5/11-58-2, 5/11-58-3 DOR Code 172
0.50% - Authorized by referendum. Shall not exceed 10 successive years.
Railroad Grade Separation (Supplemental) 65 ILCS 5/11-58-6 DOR Code 173
1.25% - If amount is insucient, as levied under 65 ILCS 5/11-58-2, may not be levied for more than 5 years.
Authorized by referendum.
Recreation Programs for Persons with Disabilities 65 ILCS 5/11-95-14 DOR Code 126
0.04% - May be levied by any 2 or more municipalities for joint action on programs for persons with disabilities.
May not be levied in area where levied by park district.
School Crossing Guard 65 ILCS 5/11-80-23 DOR Code 048
0.02% - To be used to hire part-time crossing guards.
Sewage (Disposal) 65 ILCS 5/11-143-2 DOR Code 026
0.075% - Applies to cities of less than 100,000 population. Authorized by referendum.
Sewage System (Extension and Maintenance) 65 ILCS 5/11-143-1 DOR Code 026
0.01666% - May be increased to 0.10% by 2/3 vote of city council. Included within the corporate rate limit.
Sewage (Treatment and Disposal) 65 ILCS 5/11-142-1 DOR Code 026
0.075% - Applies to municipalities not within any sanitary district. Authorized by referendum.
Social Security 40 ILCS 5/21-110, 5/21-110.1 DOR Code 047
No rate limit. An amount sucient to meet the cost of participating in the Federal Social Security Insurance Program.
Also, may include an amount sucient to meet the cost of participating in the Federal Medicare Program.
Special Service Area 35 ILCS 200/27-25, 200/27-55 DOR Code 023
No rate limit. Tax imposed only in special service area. May not be imposed if objection petition is led by 51% of
electors and 51% of landowners.
Special Service Area (Weather Modication) 35 ILCS 200/27-80 DOR Code 023
0.05% - Authorized by referendum in the special service area.
Page 24PTAX-60 (R-03/23)
Stadium and Athletic Field 65 ILCS 5/11-68-6 DOR Code 174
0.075% - Applies to cities over 30,000 population whose corporate limits coincide with township limits. Authorized by
referendum.
Stormwater Management 65 ILCS 5/11-113.1-1 DOR Code 146
0.06% - If municipality owns and operates a wastewater treatment plant or .03% if it does not. Referendum required.
May be levied by only those municipalities in a county preparing a stormwater management plan served by the
Northeastern Illinois Planning Commission.
Street and Bridge 65 ILCS 5/11-81-1 DOR Code 040
0.06% - May be increased to 0.10% by 3/4 vote of council. May be above 0.10% if higher rate limit was in eect on
July 1, 1967. Applies to municipalities having wholly within its boundaries a township or townships, or a road district.
Street and Bridge 65 ILCS 5/11-81-2 DOR Code 040
0.06% - May be increased to 0.10% by 3/4 vote of council. May be above 0.10% if higher rate was in eect
July 1, 1967. Levy to be reduced and abated in accordance with share received from road district levy. Applies to all
municipalities not described in 65 ILCS 5/11-81-1 cited above.
Street Lighting 65 ILCS 5/11-80-5 DOR Code 041
0.05% - Authorized by 2/3 vote of council. This levy is not limited by the corporate rate.
Tort Judgments, Liability and Property Insurance 745 ILCS 10/9-107 DOR Code 035
No rate limit. Amount sucient to pay liability and property insurance premiums, for participation in a joint
self-insurance association, payment of tort judgments or settlements and for creating a reserve.
Transportation System 65 ILCS 5/11-120-1 DOR Code 030
0.03% - Authorized by referendum.
Tuberculosis Sanitariums 65 ILCS 5/11-29-1, 5/11-29-17 DOR Code 020
0.025% - Applies to municipalities of less than 75,000 population. Authorized by referendum. May be increased to
0.0333% by referendum.
Tuberculosis Sanitariums 65 ILCS 5/11-29-1, 5/11-29-18 DOR Code 020
0.05% - Applies to municipalities of 75,000 to 500,000 population. Authorized by referendum. May be increased to
0.075% by referendum.
Unemployment Insurance 745 ILCS 10/9-107 DOR Code 060
No rate limit. Amount sucient to pay insurance for employees’ protection under the Unemployment Insurance Act.
Wastewater Disposal Zones 65 ILCS 90/3, 90/12, 90/22 DOR Code 148
No rate limit. May not be imposed if objection petition is led by 51% of electors and 51% of landowners.
Waterworks - Extension of Water Mains and Maintenance 65 ILCS 5/11-131-1 DOR Code 072
0.0166% - May be increased to 0.05% by 2/3 vote of corporate authorities. Included within the corporate rate.
Page 25PTAX-60 (R-03/23)
Water Supply 65 ILCS 5/11-131-1 DOR Code 072
0.033% - Approved by 2/3 vote of corporate authorities. Included within the corporate rate.
Waterworks and Sewage System - Public Benet Fund 65 ILCS 5/9-2-38 DOR Code 072
0.10% - Municipalities with populations between 15,000 and 500,000 not located within a sanitary district, which
discharges into Lake Michigan, and owns and operates a waterworks and sewage system nanced by special
assessment. May be raised to 0.1666% by referendum. Tax limited to 20 years.
Water and Sewer System 70 ILCS 2405/30, 70 ILCS 2805/37 DOR Code 072
0.25% - Applies to municipalities required to furnish water and sewer services by reason of dissolution of a sanitary
district created under the “Sanitary District Act of 1917” or “Sanitary District Act of 1936.”
Working Cash 65 ILCS 5/8-7-3 DOR Code 031
0.05% - No tax allowed if maximum amount of bonds have been issued under par. 8-7-2. The money can only be
used as a temporary loan to the municipality and must be reimbursed upon the collection of other taxes.
Workers’ Compensation and Occupational Disease Claims 745 ILCS 10/9-107 DOR Code 062
No rate limit. Amount sucient to pay judgments and settlements or to otherwise provide protection under the
Workers’ Compensation and Diseases Acts.
Bonds and Interest
Coliseum 65 ILCS 5/11-67-5 DOR Code 003
To be paid out of the annual tax levy of 0.05% for coliseum establishment and maintenance. Applies to municipalities
of less than 75,000 population. Authorized by referendum.
Community Buildings and Gymnasiums 65 ILCS 5/11-63-3 DOR Code 003
No rate limit. Authorized by referendum.
Corporate Purposes 65 ILCS 5/8-1-3, 5/8-5-16 DOR Code 003
No rate limit. Referendum required if aggregate debt exceeds one-half of 1% of equalized assessed valuation.
Judgments, Settlements or Reserve 745 ILCS 10/9-105, 10/9-107; 65 ILCS 5/8-1-4 DOR Code 003
No rate limit. Bonds for payment of outstanding judgments, settlements or for creating a reserve for loss pursuant to
745 ILCS 10/9-103.
Land Clearance Commission 315 ILCS 5/4, 5/24 DOR Code 003
No rate limit. Applies to municipalities of more than 25,000 population not having a Department of Urban Renewal.
Authorized by referendum.
Levee 65 ILCS 5/11-114-3 DOR Code 003
No rate limit. Authorized by referendum.
Library 75 ILCS 5/5-2, 5/5-7 DOR Code 003
No rate limit. Authorized by referendum.
Page 26PTAX-60 (R-03/23)
Medical Service Facilities 50 ILCS 450/4 DOR Code 003
No rate limit. Authorized by referendum.
Mental Health Facilities 405 ILCS 20/12 DOR Code 003
No rate limit. Authorized by referendum.
Municipal Building 65 ILCS 5/11-64-2 DOR Code 003
No rate limit. Applies to municipalities of less than 500,000 population. Authorized by referendum.
Municipal Convention Halls 65 ILCS 5/11-65-5 DOR Code 003
No rate limit. Applies to cities of more than 75,000 population. Authorized by referendum.
Park 65 ILCS 5/11-100-2 DOR Code 003
No rate limit. Applies to municipalities under 15,000 population. Authorized by referendum.
Public Utility Acquisition 65 ILCS 5/11-117-8 DOR Code 003
No rate limit. Authorized by referendum.
Recreation Areas 65 ILCS 5/11-95-6 DOR Code 003
No rate limit. Authorized by referendum.
Refunding 65 ILCS 5/8-1-4 DOR Code 003
No rate limit. For consolidation or refunding of maturing bonds and for funding judgment debts.
Rehousing of Low Income Residents 310 ILCS 30/4 DOR Code 003
No rate limit. To be used for the rehousing of persons of low-income residing within the area of a redevelopment
project situated in the municipality. Authorized by referendum.
Sewage System Purchase or Lease 65 ILCS 5/11-137-4 DOR Code 003
No rate limit. Subject to backdoor referendum.
Special Service Area 35 ILCS 200/27-45, 200/27-55 DOR Code 003
No rate limit. To provide special services to a part of the municipality. Tax imposed only in special service area. May
not be imposed if objection petition is led by 51% of electors and 51% of landowners.
Stadium and Athletic Field 65 ILCS 5/11-68-6 DOR Code 003
0.075% - Applies only to municipalities of more than 30,000 population. Rate is included within stadium maintenance
levy. Authorized by referendum.
Tax Increment Financing 65 ILCS 5/11-74.4-7 DOR Code 003
No rate limit. Subject to backdoor referendum.
Voting Machines or Electronic Voting System 65 ILCS 5/8-4-26 DOR Code 003
No rate limit. Applies to municipalities having 40,000 or more inhabitants and a Board of Election Commissioners.
Page 27PTAX-60 (R-03/23)
Wastewater Disposal Systems 65 ILCS 90/3, 90/6, 90/22 DOR Code 003
No rate limit. Bonds may not be issued if objection petition is led by 51% of electors and 51% of landowners.
Water or Wastewater Treatment Facilities 65 ILCS 5/8-4-1, 5/8-5-1 DOR Code 003
No rate limit. Bonds for payment to nance acquisition, construction or improvement of water or wastewater
treatment facilities mandated by an enforceable compliance schedule developed in connection with the Federal
Clean Water Act or a compliance order issued by U.S. E.P.A. or by the Illinois Pollution Control Board. Requires 3/5
majority vote of governing authority.
Waterworks 65 ILCS 5/11-128-1, 5/11-128-3 DOR Code 003
0.1666% - Applies to cities and villages for purchase, construction and enlargement of waterworks. Tax limited to 30
years. Authorized by referendum. Must be approved by 3/4 of electors voting on proposition.
Waterworks, Joint Construction & Maintenance
65 ILCS 5/11-126-2 DOR Code 003
No rate limit. Authorized by referendum.
Waterworks Purchase or Lease and Maintenance
65 ILCS 5/11-127-1, 5/11-127-2,
DOR Code 003
5/11-137-2, 5/11-137-4
No rate limit. Subject to backdoor referendum.
Working Cash 65 ILCS 5/8-7-2, 5/8-7-3 DOR Code 003
No rate limit. Aggregate of bonds allowed to be issued is $700,000. The money can only be used as a temporary
loan to the municipality and must be reimbursed upon the collection of other taxes.
Page 28PTAX-60 (R-03/23)
Special Districts
Special Districts - General
In addition to the tax rates on the following pages, many special districts may levy taxes for the purposes set forth below. The
cited statutory provisions should be examined to determine their applicability to a specic type of district.
Audit 50 ILCS 310/1, 310/9 DOR Code 027
0.005% - To be used to pay the expense of conducting an audit performed by a Certied Public Accountant or the
substantial equivalent of a licensed CPA, as provided under Section 5.2 of the Illinois Public Accounting Act.
Illinois Municipal Retirement Fund 40 ILCS 5/7-105, 5/7-171 DOR Code 005
No limit. An amount which will be sucient to meet the requirements of the pension fund. Applies to taxing bodies
outlined in 40 ILCS 5/7-132.
Medicare 40 ILCS 5/21-110.1 DOR Code 143
No rate limit. An amount sucient to meet the cost of participating in the Federal Medicare Program.
Public Building Commission Lease 50 ILCS 20/18 DOR Code 105
No rate limit. An amount sucient to pay the annual rental to a public building commission. Public building
commissions are created by referendum.
Social Security 40 ILCS 5/21-110, 5/21-110.1 DOR Code 047
No rate limit. An amount sucient to meet the cost of participation in the Federal Social Security Insurance
Program. Also Special Districts generally may include an amount sucient to meet the cost of participating in the
Federal Medicare Program.
Tort Judgments and Liability Insurance 745 ILCS 10/9-107 DOR Code 035
No rate limit. Amount sucient to pay liability insurance premiums, for participation in a joint self-insurance
association, payment of tort judgments or settlements and for creating a reserve.
Unemployment Insurance 745 ILCS 10/9-107 DOR Code 060
No rate limit. Amount sucient to pay insurance for employees’ protection under the Unemployment Insurance Act.
Workers’ Compensation and Occupational Disease Claims 745 ILCS 10/9-107 DOR Code 062
No rate limit. Amount sucient to pay judgments and settlements or to otherwise provide protection under the
Workers’ Compensation and Occupational Diseases Acts.
Bonds and Interest
Tort Judgments, Settlements or Reserve 745 ILCS 10/9-105, 10/9-107 DOR Code 003
No rate limit. Bonds for payment of outstanding tort judgments, settlements, or for creating a reserve.
Page 29PTAX-60 (R-03/23)
Airport Authorities
Bonds and Interest 70 ILCS 5/14.1, 5/14.3, 5/14.5 DOR Code 003
No rate limit. Referendum if aggregate debt exceeds 3/4 of 1% of assessed valuation.
Corporate 70 ILCS 5/2.3, 5/13 DOR Code 001
0.075% - Authorized by referendum.
Cemetery Maintenance Districts
Corporate 70 ILCS 105/10 DOR Code 001
0.06%
Civic Centers
Peoria Civic Center Authority
Bonds 70 ILCS 200/205-40 DOR Code 003
No rate limit. Authorized by referendum after consent of city council. Aggregate not to exceed 2% of equalized
assessed valuation.
Corporate 70 ILCS 200/205-30 DOR Code 001
0.05% - Authorized by referendum.
Site Acquisition and Development 70 ILCS 200/205-30 DOR Code 079
No rate limit. Aggregate of $300,000 over a period not to exceed 10 years. May be levied by city council upon
request of Authority.
Springeld Metropolitan Exposition and Auditorium Authority
Bonds 70 ILCS 200/255-50 DOR Code 003
Referendum required if aggregate bonds issued exceed 1.5% of assessed valuation. If aggregate will not exceed
such limit, ordinance is subject to backdoor referendum.
Corporate 70 ILCS 200/255-40 DOR Code 001
0.05%
Conservation Districts
Bonds and Interest 70 ILCS 410/15 DOR Code 003
No rate limit. Authorized by board for land acquisition. Authorized by referendum for development of real property.
Page 30PTAX-60 (R-03/23)
Corporate 70 ILCS 410/13 DOR Code 001
0.025% - In lieu of separate rates for corporate purposes and land acquisition, district may levy a combined rate for
these purposes not to exceed 0.1%.
Endangered Species 70 ILCS 410/13.1 DOR Code 176
0.01% - For funding research projects involving endangered species of fauna and ora, providing facilities and sta
and maintenance or to provide for maintenance by a not-for-prot organization. Authorized by referendum.
Land Acquisition 70 ILCS 410/13 DOR Code 079
0.075% - In lieu of separate rates for corporate purposes and land acquisition, district may levy a combined rate for
these purposes not to exceed 0.1%.
County Historical Museum District
Corporate 55 ILCS 5/5-31014 DOR Code 001
0.02% - Authorized by referendum.
County Water Commission
Bonds and Interest 70 ILCS 3720/2 DOR Code 003
No rate limit. Authorized by referendum.
Corporate 70 ILCS 3720/2 DOR Code 001
0.005% - May levy an additional tax at a rate not to exceed 0.20% for one year only, such tax may not be levied
more than once.
Fire Protection Districts
Ambulance 70 ILCS 705/22 DOR Code 064
0.40% - Authorized by referendum. If a district had authority to levy a tax at any rate not exceeding 0.25% prior to
January 1, 1978, board may increase maximum to 0.30% by resolution, subject to backdoor referendum.
Ambulance - Intergovernmental Cooperation Agreement 70 ILCS 705/23 DOR Code 064-01
0.095% - A district which lies within a single county which has a population between 400,000 and 575,000 or lies
within two counties with respective populations between 400,000 and 575,000 and between 900,000 and 1,000,000
may, by ordinance, levy a tax for ambulance services pursuant to an intergovernmental cooperation agreement with
another local government - provided no other tax is levied to provide ambulance services.
Bonds and Interest 70 ILCS 705/12, 705/13 DOR Code 003
No rate limit. Authorized by referendum.
Corporate 70 ILCS 705/14 DOR Code 001
0.125% - May be increased to 0.30% by ordinance, subject to a backdoor referendum, and to 0.40% by referendum.
In addition to other uses, these funds may also be used to provide emergency ambulance service to area.
Page 31PTAX-60 (R-03/23)
Emergency and Rescue Crews and Equipment 70 ILCS 705/24 DOR Code 049
0.05% - Authorized by referendum.
Fireghters’ Pension 40 ILCS 5/4-118 DOR Code 013
No rate limit. An amount which, when added to all other receipts, will be sucient to meet the requirements of the
pension fund, exclusive of all other rates extended.
Forest Preserve Districts
Botanic Garden 70 ILCS 830/2, 810/44 DOR Code 121
0.0048% - For districts with a population of 200,000 or more but less than 3,000,000. The maximum rate is 0.015%
for districts in counties having 3,000,000 or more inhabitants.
Corporate 70 ILCS 805/13.1, 810/22 DOR Code 001
0.06% - Referendum now required with special ballot conditions under P.A. 92-0103.
Development of Forests and Construction of Improvements 70 ILCS 805/13.1, 810/22 DOR Code 137
0.025% - In districts of 100,000 to 3,000,000 inhabitants. In districts of more than 3,000,000 inhabitants, 0.021% for
constructing, restoring, reconditioning and reconstructing improvements and development of forests.
Employees’ Annuity and Benet Fund 40 ILCS 5/11-169 DOR Code 063
Amount to equal employee contributions to the fund two years prior to tax levy year, multiplied by 1.000. Applies to
cities over 500,000 in population.
Zoological Park 70 ILCS 835/2, 810/41 DOR Code 120
0.0058% - For districts with a population of 150,000 or more but less than 3,000,000. Forest preserve districts in
counties with a population in excess of 140,000 but less than 200,000 and contiguous to the Mississippi River have
a rate not to exceed 0.06%, however, rate may not exceed 0.01% unless approved by referendum. The maximum
rate is 0.035% for districts in counties having 3,000,000 or more inhabitants.
Bonds and Interest
Bonds 70 ILCS 805/13, 70 ILCS 810/21 DOR Code 003
No rate limit. Referendum is required under certain specied circumstances.
Bonds - Botanic Garden Capital Improvement 70 ILCS 810/44.1 DOR Code 003
No rate limit. Aggregate bonds allowed to be issued is $7,000,000.
Bonds - Refunding 70 ILCS 820/1, 820/2 DOR Code 003
No rate limit. To fund payment of existing indebtedness.
Bonds - Working Cash Fund 70 ILCS 810/28 DOR Code 003
No rate limit. Aggregate of bonds allowed to be issued is $14,000,000. Applies to districts in counties of more than
3,000,000 inhabitants. The money can only be used as a temporary loan to the district and must be reimbursed upon
the collection of other taxes.
Page 32PTAX-60 (R-03/23)
Bonds - Zoological Capital Improvements 70 ILCS 810/42 DOR Code 003
No rate limit. Aggregate bonds allowed to be issued is $27,640,000. Applicable to districts in counties having a
population of 3,000,000 or more.
Bonds - Zoological Capital Improvements 70 ILCS 835/4 DOR Code 003
No rate limit. Aggregate amount of bonds issued cannot exceed $15,640,000. Applicable to districts containing a
population of 150,000 or more located in counties of less than 3,000,000.
Bonds - Zoological Working Cash 70 ILCS 810/42.1, 810/42.2 DOR Code 003
No rate limit. Aggregate amount of bonds issued cannot exceed $3,000,000. The money can only be used as a
temporary loan to the district and must be reimbursed upon the collection of other taxes. Applicable to districts in
counties having a population of 3,000,000 or more.
Health Districts
See Public Health Districts
Historical Museum Districts
See County Historical Museum District
Hospital Districts
Bonds and Interest 70 ILCS 910/21 DOR Code 003
No rate limit. Referendum if aggregate debt will exceed 1.5% of value of taxable property.
Corporate 70 ILCS 910/20 DOR Code 001
0.075%
Library Districts
See Public Library Districts
Mass Transit Districts
Corporate 70 ILCS 3610/5, 3610/5.1 DOR Code 001
0.05% - May be increased to 0.25% by referendum.
Page 33PTAX-60 (R-03/23)
Mosquito Abatement Districts
Corporate 70 ILCS 1005/9 DOR Code 001
0.025% - Or the rate limit in eect on July 1, 1967, whichever is greater. The district must reduce its levy by
the amount of money received from a municipality according to the provisions of 70 ILCS 1005/9.5 (P.A. 090-0431).
Multi-Township Assessment Districts
Assessing 35 ILCS 200/2-20 DOR Code 147
No rate limit. Amount sucient to meet assessing costs.
Museum Districts
Corporate 70 ILCS 1105/18 DOR Code 001
0.02%
Construction and Site Development 70 ILCS 1105/18 DOR Code 117
0.05% - Districts with population of 100,000 but less than 2,000,000; may levy for constructing, restoring,
reconditioning, improvements and site development.
Park Districts (fewer than 500,000 inhabitants)
Airport 70 ILCS 1205/9-2b DOR Code 071
0.075% - Authorized by referendum.
Aquarium and Museum 70 ILCS 1290/2 DOR Code 123
0.03% - May be increased from 0.03% to 0.07% by backdoor referendum in Park Districts with a population less than
500,000; may also be increased by referendum up to 0.15%. In Park Districts with a population over 500,000, the
rate may not exceed 0.15%.
Bonds and Interest
See Page 35.
Corporate
70 ILCS 1205/5-1 DOR Code 001
0.10% - Or the rate limit in eect on July 1, 1967, whichever is greater. Rates do not include tax for bonded
indebtedness and taxes authorized by special referenda.
Page 34PTAX-60 (R-03/23)
Corporate (Additional) 70 ILCS 1205/5-3
0.25% - Authorized by referendum.
Note: If a park district is subject to Section 18-195 of the Property Tax Code and does not levy the tax authorized by
Section 5-3, then it may increase the property tax levy under this section for corporate purposes, to a total rate, not
to exceed the total of rates authorized by this section and Section 5-3, as long as the increase is oset by a like
property tax reduction in one or more of the park district’s funds. In no instance shall the increase to corporate
purposes cause the park district to exceed the limiting rate that the park district is subject to under 18-195 of the
Property Tax Code.
Conservatory 70 ILCS 1205/5-7 DOR Code 167
0.05% - Authorized by referendum.
Health and Safety, Environmental Protection, Accessibility
70 ILCS 1205/5-10 DOR Code 141
or Energy
0.10% - To pay for alterations and repairs required by lawful order of any agency, other than a park district board,
when sucient funds are not available. Otherwise, by referendum only.
Paving and Lighting, Streets and Roadways 70 ILCS 1205/5-6 DOR Code 125
0.005% - Subject to backdoor referendum.
Persons with Disabilities - Joint Recreation Programs 70 ILCS 1205/5-8 DOR Code 126
0.04% - District must participate in joint recreation program with another taxing district. May not be levied in area
where levied by municipality.
Playground & Recreation Commission 70 ILCS 1205/5-2a, 1205/5-2b DOR Code 039
0.09% - Park District assumes rate being levied by city, village or incorporated town upon a 2/3 vote of the park
board and the governing board of the city, village or incorporated town to merge the Playground and Recreation
Commission with the Park District.
Police System 70 ILCS 1205/5-9 DOR Code 014
0.025% - Subject to backdoor referendum. May not be levied by any district not participating under the Police
Training Act.
Public Benet 70 ILCS 1205/7-5 DOR Code 045
0.025% - To pay public benet installments assessed against the park district. (For Special Assessment Projects
only.) Authorized by referendum.
Recreational Programs 70 ILCS 1205/5-2 DOR Code 122
0.075% - May be increased to 0.12% by referendum.
DOR Code 001
Page 35PTAX-60 (R-03/23)
Recreational Programs (Additional) 70 ILCS 1205/5-3a DOR Code 122
0.25% - Authorized by referendum.
Note: If a park district is subject to Section 18-195 of the Property Tax Code and does not levy the tax authorized by
Section 5-3a, then it may increase the property tax levy under this section for the purpose of planning, establishing,
and maintaining recreational programs to a total rate not to exceed the total of rates authorized by this section and
Section 5-3a as long as the increase is oset by a like property tax reduction in one or more of the park district’s
funds. In no instance shall the increase of planning, establishing, and maintaining recreational programs cause the
park district to exceed the limiting rate that the park district is subject to under 18-195 of the Property Tax Code.
Working Cash Fund 70 ILCS 1205/11.2-2 DOR Code 031
0.025% - May be levied for a maximum of four years. Park Districts that levied this tax in previous years are also
limited to a total of four years including back years. Subject to backdoor referendum. The money can only be used as
a temporary loan to the district and must be reimbursed upon the collection of other taxes.
Bonds and Interest
Airport 70 ILCS 1205/9-2c DOR Code 003
No rate limit. But rate for bonds is set o against rate allowed for Airport Fund unless improvements are required to
conform to federal or state standards. If tax exceeds Airport Fund rate, then only rate for bonds will be extended.
Authorized by referendum.
Corporate 70 ILCS 1205/6-2, 1205/6-3, 1205/6-4, 1205/6-6 DOR Code 003
No rate limit. General obligation non-referendum debt is limited to 0.575%. Referendum required to exceed 0.575%
of equalized assessed valuation.
Highways 70 ILCS 1310/7, 1310/9 DOR Code 003
No rate limit. Referendum required not to exceed $20 million or 5% of assessed valuation, whichever is less.
Playground and Athletic Field (Living War Memorial) 70 ILCS 1275/2, 1275/3, 1275/10 DOR Code 003
No rate limit. Bonds issued to match grant or donation. If amount of bond issue exceeds $5,000 or 0.066% of
taxable property, referendum must be held.
Refunding 70 ILCS 1205/6-1, 1270/1, 1270/2 DOR Code 003
No rate limit. To repay existing indebtedness.
Port Districts
Alexander-Cairo Port District
Bonds 70 ILCS 1707/60 DOR Code 003
No rate limit. Authorized by referendum.
Corporate 70 ILCS 1707/85 DOR Code 001
0.05% - Authorized by referendum.
Page 36PTAX-60 (R-03/23)
America’s Central Port District
Bonds 70 ILCS 1860/8 DOR Code 003
No rate limit. Authorized by referendum.
Corporate 70 ILCS 1860/13 DOR Code 001
0.05% - Authorized by referendum.
Havana Regional Port District
Corporate 70 ILCS 1805/20 DOR Code 001
0.05% - Authorized by referendum.
Heart of Illinois Regional Port District
No property taxes for bonds or corporate purposes are provided for in this act. 70 ILCS 1807/1.
Illinois International Port District
No property taxes for bonds or corporate purposes are provided for in this act. 70 ILCS 18/10.
Illinois Valley Regional Port District
Corporate 70 ILCS 1815/28 DOR Code 001
0.05% - Authorized by referendum.
Jackson-Union Counties Regional Port District
Bonds 70 ILCS 1820/8 DOR Code 003
No rate limit. Authorized by referendum.
Corporate 70 ILCS 1820/13 DOR Code 001
0.05% - Authorized by referendum.
Joliet Regional Port District
Bonds 70 ILCS 1825/8 DOR Code 003
No rate limit. Authorized by referendum.
Corporate 70 ILCS 1825/12a DOR Code 001
0.05% - Authorized by referendum.
Page 37PTAX-60 (R-03/23)
Kaskaskia Regional Port District
Bonds 70 ILCS 1830/22.1 DOR Code 003
No rate limit. Authorized by referendum.
Corporate 70 ILCS 1830/28.1 DOR Code 001
0.05% - Authorized by referendum.
Massac-Metropolis Port District
Bonds 70 ILCS 1831/60 DOR Code 003
No rate limit. Authorized by referendum.
Corporate 70 ILCS 1831/85 DOR Code 001
0.05% - Authorized by referendum.
Mid-America Intermodal Authority Port District
Corporate 70 ILCS 1832/85 DOR Code 001
0.05% - Authorized by referendum.
Mt. Carmel Regional Port District
Bonds 70 ILCS 1835/11 DOR Code 003
No rate limit. Authorized by referendum.
Corporate 70 ILCS 1835/17 DOR Code 001
0.05% - Authorized by referendum.
Seneca Regional Port District
Bonds 70 ILCS 1845/8 DOR Code 003
No rate limit. Authorized by referendum.
Corporate 70 ILCS 1845/13 DOR Code 001
0.05% - Authorized by referendum.
Shawneetown Regional Port District
Bonds 70 ILCS 1850/8 DOR Code 003
No rate limit. Authorized by referendum.
Corporate 70 ILCS 1850/13 DOR Code 001
0.05% - Authorized by referendum.
Page 38PTAX-60 (R-03/23)
Southwest Regional Port District
Bonds 70 ILCS 1855/10 DOR Code 003
No rate limit. Authorized by referendum.
Corporate 70 ILCS 1855/16 DOR Code 001
0.05% - Authorized by referendum.
Waukegan Port District
Bonds 70 ILCS 1865/8 DOR Code 003
No rate limit. Authorized by referendum.
Corporate 70 ILCS 1865/13 DOR Code 001
0.05% - Authorized by referendum.
White County Port District
Corporate 70 ILCS 1870/20 DOR Code 001
0.05% - Authorized by referendum.
Public Health Districts
Bonds and Interest 70 ILCS 905/22, 905/23, 905/24 DOR Code 003
No limit. Authorized by referendum.
Corporate 70 ILCS 905/15, 905/21 DOR Code 001
0.10% - Subject to referendum. May be increased to 0.15% by referendum. County clerk must abate from this rate
the amount accruing to the district due to extension of rate for county or multiple county health departments. District
to be served must be a total population of at least 75,000.
Public Library Districts
Bonds and Interest 75 ILCS 16/40-10, 16/40-15 DOR Code 003
No rate limit. Authorized by referendum.
Buildings 75 ILCS 16/40-30 DOR Code 010
0.0833% - Authorized by referendum. Not to exceed the number of years of the building plan.
Buildings, Equipment and Maintenance 75 ILCS 16/35-5 DOR Code 004
0.02% - Subject to backdoor referendum each year it is levied.
Page 39PTAX-60 (R-03/23)
Building Restoration 75 ILCS 16/35-30 DOR Code 010
0.0833% - Applicable to buildings destroyed or seriously impaired by storm, re or other casualty. Not to exceed 10
scal years. Authorized by referendum.
Corporate 75 ILCS 16/35-5, 16/35-10 DOR Code 001
0.15% - Unless a higher rate is specied on ballot in referendum creating the district. May increase to 0.60% by
referendum.
Working Cash Fund 75 ILCS 16/35-35 DOR Code 031
0.05% - Subject to backdoor referendum. May be levied for no more than 4 years, but the 4 years need not be
consecutive. The money can only be used as a temporary loan to the district and must be reimbursed upon the
collection of other taxes.
Public Water Districts
Corporate 70 ILCS 3705/5a DOR Code 001
0.02% - Referendum required. Levy limited to 10 years.
Rescue Squad Districts
Corporate 70 ILCS 2005/11 DOR Code 001
0.20% - Not applicable to area located within Fire Protection District.
River Conservancy Districts
Bonds and Interest 70 ILCS 2105/14, 2105/15 DOR Code 003
No rate limit. Authorized by referendum.
Corporate 70 ILCS 2105/17 DOR Code 001
0.083% - May be increased to 0.75% in districts with less than 25,000 population, and 0.375% in districts with 25,000
or more population, by referendum.
Special Service Area 70 ILCS 2105/21 DOR Code 023
No rate limit. Tax imposed only in special service area. May not be imposed if objection petition is led by 51% of
electors and 51% of landowners.
Special Service Area Bonds 70 ILCS 2105/21 DOR Code 003
No rate limit. To provide special services, tax imposed only in special service area. May not be imposed if objection
petition is led by 51% of electors and 51% of landowners.
Page 40PTAX-60 (R-03/23)
Road Districts
Bonds and Interest
See Page 41.
Bridge - Joint Expense of County
605 ILCS 5/6-508 DOR Code 008
0.05% - No referendum required. Approval by county board in commission counties. May be accumulated for a
specic project. May be increased by referendum at a general election to 0.25% for a 10-year period. If fund is
abolished and surplus is transferred to Road and Bridge Fund, referendum is required to reinstate levy.
County Unit Road District - Bridge 605 ILCS 5/6-512 DOR Code 103
0.05% - Applies to County Unit Road Districts.
County Unit Road District - Road 605 ILCS 5/6-512, 5/6-512.1 DOR Code 104
0.165% - Applies to County Unit Road Districts. May increase to 0.33% by referendum at a general election.
Note: One-half of the road fund tax levied under Section 5/6-512 on property lying within a municipality, where
streets and alleys are under care of municipality, must be turned over to Treasurer of the municipality.
(See 605 ILCS 5/6-507)
Equipment and Building 605 ILCS 5/6-508.1 DOR Code 010
0.035% - Subject to backdoor referendum. May be increased at a general election to 0.10%. Approval by county
board in commission counties.
Permanent Road Fund (Special Tax) 605 ILCS 5/6-601 DOR Code 009
0.167% - Authorized by referendum at annual town meeting, special town meeting or general election. May be
increased at a general election to 0.25%.
Road and Bridge Purposes 605 ILCS 5/6-501, 5/6-504, 5/6-506 DOR Code 007
Township Road District (single township)
0.125% - Or rate in eect on July 1, 1967, whichever is greater. May be increased to 0.165% with approval of
town board. Once approved, the rate remains in eect until changed by the board of trustees.
Note: Rates may be increased to 0.66% by referendum at the annual town meeting, special town meeting or at a
general election. In districts with less than $10,000,000 assessed valuation, rate may be increased to 0.94% if
approved by referendum in a general election.
Consolidated Township Road District (multi-township)
0.175% - Or rate in eect on July 1, 1967, whichever is greater.
County Unit Road District (commission counties)
0.165% - Or rate in eect on July 1, 1967, whichever is greater.
Note: One-half of the road fund tax levied under Section 5/6-501 on property lying within a municipality, where
streets and alleys are under care of municipality, must be turned over to Treasurer of the municipality.
(See 605 ILCS 5/6-507)
Road Damage 605 ILCS 5/6-503 DOR Code 090
0.033% - Approved by the county board in commission counties. Can be levied only after an agreement is reached
with property owner for damage to private property.
Page 41PTAX-60 (R-03/23)
Salary - Commission County Elected Ocials 605 ILCS 5/6-501 DOR Code 175
No rate limit. Authorized by referendum at general election. To be used to pay the salary of the road district
commissioner only in counties which are not under township organization.
Bonds and Interest
Refunding 605 ILCS 5/6-514, 5/6-515, 5/6-516 DOR Code 003
No rate limit.
Road Purposes 605 ILCS 5/6-510 DOR Code 003
No rate limit. Authorized by referendum at a general election.
Road Purposes - County Unit Road District 605 ILCS 5/6-513 DOR Code 003
No rate limit. Authorized by referendum at a general election.
Sanitary Districts
Sanitary District Act of 1907
Corporate 70 ILCS 2205/17 DOR Code 001
0.20% - Or the rate limit in eect on July 1, 1967, whichever is greater.
Chlorination of Sewage (Disinfection, Additional Treatment) 70 ILCS 2205/17 DOR Code 073
0.03% - May be increased to 0.05% by referendum. For chlorination of sewage, or other means of disinfection or
additional treatment as may be required by water quality standards approved or adopted by the Pollution Control
Board or by the court.
Stormwater Management 70 ILCS 2205/17.1 DOR Code 146
0.03% - Without referendum, if a sanitary district owns and operates a wastewater treatment plant in a county which
has established a stormwater management planning committee served by the Northeastern Illinois Planning
Commission, or by a district in a township declared a ood disaster by Presidential declaration after July 1, 1986.
Other districts may adopt by referendum.
Bonds - Corporate 70 ILCS 2205/16 DOR Code 003
No rate limit. Authorized by referendum.
Bonds - Refunding 70 ILCS 3005/1 DOR Code 003
No rate limit. Applies to all districts.
North Shore Sanitary District (Act of 1911)
Corporate 70 ILCS 2305/1, 70 ILCS 2305/12 DOR Code 001
0.083% - Or rate limit in eect on August 2, 1965, whichever is greater. Can be increased to 0.35% by referendum.
Page 42PTAX-60 (R-03/23)
Public Benet 70 ILCS 2305/25 DOR Code 045
0.05% - To pay district’s share of special assessment project.
Chlorination of Sewage (Disinfection, Additional Treatment) 70 ILCS 2305/12 DOR Code 073
0.03% - May be increased to 0.05% by referendum. For chlorination of sewage, or other means of disinfection or
additional treatment as may be required by water quality standards approved or adopted by the Pollution Control
Board or by the court.
Bonds - Corporate 70 ILCS 2305/9 DOR Code 003
No rate limit. Authorized by referendum.
Bonds - Refunding 70 ILCS 3005/1 DOR Code 003
No rate limit. Applies to all districts.
Sanitary District Act of 1917
Corporate 70 ILCS 2405/1, 2405/12 DOR Code 001
0.083% - Or rate limit in eect on August 2, 1965, whichever is greater. May be increased to 0.166% by referendum.
Corporate - Successor Municipality 70 ILCS 2405/30 DOR Code 072
0.25% - Available to corporate authority of any municipality required to provide water or sewer, where district has
been dissolved.
Public Benet 70 ILCS 2405/22a DOR Code 045
0.05% - The money is to be used only to pay the district’s share of a special assessment project.
Chlorination of Sewage (Disinfection, Additional Treatment) 70 ILCS 2405/12 DOR Code 073
0.03% - May be increased to 0.05% by referendum. For chlorination of sewage, or other means of disinfection or
additional treatment as may be required by water quality standards approved or adopted by the Pollution Control
Board or by the court.
Special Service Area 70 ILCS 2405/19.1 DOR Code 023
No rate limit. To provide special services to a part of the district. Tax imposed only in special service area. May not
be imposed if objection petition is led by 51% of electors and 51% of landowners.
Bonds - Corporate 70 ILCS 2405/9 DOR Code 003
No rate limit. Authorized by referendum.
Bonds - Refunding 70 ILCS 3005/1 DOR Code 003
No rate limit. Applies to all districts.
Sanitary District Act of 1936
Corporate 70 ILCS 2805/1, 2805/16 DOR Code 001
0.25% - Or rate limit in eect on August 5, 1965, whichever is greater. May be increased to 0.50% by referendum.
Page 43PTAX-60 (R-03/23)
Corporate - Successor Municipality 70 ILCS 2805/37 DOR Code 072
0.25% - Available to corporate authority of any municipality required to provide water or sewer, where district has
been dissolved.
Chlorination of Sewage (Disinfection, Additional Treatment) 70 ILCS 2805/16 DOR Code 073
0.03% - May be increased to 0.05% by referendum. For chlorination of sewage, or other means of disinfection or
additional treatment as may be required by water quality standards approved or adopted by the Pollution Control
Board or by the court.
Special Service Area 70 ILCS 2805/27.1 DOR Code 023
No rate limit. To provide special services to a part of the district. Tax imposed only in special service area. May not
be imposed if objection petition is led by 51% of electors and 51% of landowners.
Bonds - Corporate 70 ILCS 2805/11 DOR Code 003
No rate limit. Authorized by referendum.
Bonds - Refunding 70 ILCS 3005/1 DOR Code 003
No rate limit. Applies to all districts.
Sanitary District - Metro-East Act of 1974
Corporate 70 ILCS 2905/5-1 DOR Code 001
0.20% - Or the rate limit in eect on July 1, 1967, whichever is greater. May be increased by referendum to 0.478%
for a period of 5 years, and then to 0.312% thereafter.
Bonds - Corporate 70 ILCS 2905/5-2 DOR Code 003
No rate limit. Authorized by referendum.
Bonds - Refunding 70 ILCS 3005/1 DOR Code 003
No rate limit.
Soil and Water Conservation Sub-Districts
(Watershed Protection and Flood Prevention Act, 16 U.S.C.A. Sec. 1001)
Corporate 70 ILCS 405/26b DOR Code 001
0.125%
Note: Soil and Water Conservation Districts may not have the authority to levy property taxes. It appears that only
“Sub-Districts” formed under 70 ILCS 405/26b may levy property taxes. Check with your county state’s attorney for
direction on whether property taxes may be extended for Soil and Water Conservation Districts.
Page 44PTAX-60 (R-03/23)
Solid Waste Disposal Districts
Corporate 70 ILCS 3105/18 DOR Code 001
0.05%
Bonds and Interest 70 ILCS 3105/21 DOR Code 003
Included within corporate limit. Authorized by referendum.
Street Lighting Districts
Corporate 70 ILCS 3305/10, 3305/10.1 DOR Code 001
0.125% - May be increased to 2.00% by referendum. Rate to include payment of any bonds issued.
Bonds and Interest 70 ILCS 3305/8, 3305/9 DOR Code 003
0.075% - Authorized by referendum. Included in corporate rate limit.
Surface Water Protection Districts
Corporate 70 ILCS 3405/21 DOR Code 001
0.125% - May be increased to 0.25% by referendum. No referendum required if tax is authorized by the owners of all
the property within the district.
Bonds 70 ILCS 3405/19, 3405/20, 3405/20a DOR Code 003
No rate limit. Referendum required unless all property owners consent.
Tuberculosis Sanitarium Districts
Corporate 70 ILCS 920/14 DOR Code 001
0.075% - Applies to district wholly within one county.
Bonds and Interest 70 ILCS 920/14 DOR Code 003
No specic rate limit, except that this levy is included within the 0.075% corporate levy limit. Referendum is
necessary for a purpose other than acquisition of land.
Water Authorities
Corporate 70 ILCS 3715/6 DOR Code 001
0.08%
Bonds 70 ILCS 3715/6 DOR Code 003
No rate limit. Aggregate total not to exceed 0.5% of assessed valuation.
Page 45PTAX-60 (R-03/23)
Water Commission
See County Water Commission
Water Districts
See Public Water Districts
Water Service Districts
Corporate 70 ILCS 3710/10 DOR Code 001
0.125%
Bonds and Interest 70 ILCS 3710/9 DOR Code 003
0.075% - Authorized by referendum. Included in corporate rate limit
Note:
In addition to the tax rates on the preceding pages, many special districts may levy taxes for the purposes set forth
on Page 29. The cited statutory provisions should be examined to determine their applicability to a specific type of district.
Page 46PTAX-60 (R-03/23)
Special Districts - Limited Taxing Authority
Civic Centers, Various Exposition and Auditorium Authorities
The following special districts may levy taxes only for purposes set forth below. Check the cited statutory provisions.
Note: Public Act 90-0328 created a new Civic Center Code and consolidated most civic center functions.
Aurora Metropolitan Exposition, Auditorium
and Oce Building Authority
Bonds 70 ILCS 200/10-18 DOR Code 003
0.0005% - Authorized by referendum.
Bloomington Civic Center Authority
Bonds 70 ILCS 200/20-45 DOR Code 003
No rate limit. Authorized by referendum.
Decatur Metropolitan Exposition, Auditorium
and Oce Building Authority
Bonds 70 ILCS 200/75-40 DOR Code 003
0.0005% - Authorized by referendum.
DuPage County Metropolitan Exposition, Auditorium
and Oce Building Authority
Bonds 70 ILCS 200/80-30 DOR Code 003
0.0005% - Authorized by referendum.
Elgin County Metropolitan Exposition, Auditorium
and Oce Building Authority
Bonds 70 ILCS 200/2-70 DOR Code 003
0.0005% - Authorized by referendum.
Exhibition Council
Bonds 50 ILCS 30/9.1 DOR Code 003
No rate limit. Authorized by referendum of voters within city or county which created the Council.
Page 47PTAX-60 (R-03/23)
Illinois International Convention Center Authority
Bonds 70 ILCS 200/100-35 DOR Code 003
0.0005% - Authorized by referendum.
Illinois Quad City Civic Center Authority
Bonds 70 ILCS 200/215-30 DOR Code 003
0.05% - Authorized by referendum.
Jo Daviess County Civic Center Authority
Bonds 70 ILCS 200/125-30 DOR Code 003
0.0005% - Authorized by referendum.
Lake County Metropolitan Exposition and Auditorium Authority
Repealed by Public Act 92-0850, Section 45; August 26, 2002.
Matteson Metropolitan Civic Center Authority
Bonds 70 ILCS 200/155-40 DOR Code 003
No rate limit. Authorized by referendum.
Metropolitan Exposition, Auditorium
and Oce Building Authorities
Bonds 70 ILCS 200/170-30 DOR Code 003
0.0005% - Authorized by referendum.
Oak Park Civic Center Authority
Bonds 70 ILCS 200/185-35 DOR Code 003
0.0005% - Authorized by referendum.
Orland Park Metropolitan Exposition, Auditorium
and Oce Building Authority
Bonds 70 ILCS 200/190-30 DOR Code 003
0.0005% - Authorized by referendum.
Page 48PTAX-60 (R-03/23)
Pekin Civic Center Authority
Bonds 70 ILCS 200/200-30 DOR Code 003
0.05% - Authorized by referendum.
Rockford Metropolitan Exposition, Auditorium
and Oce Building Authority
Bonds 70 ILCS 200/240-23 DOR Code 003
0.0005% - Authorized by referendum.
Sterling Metropolitan Exposition, Auditorium
and Oce Building Authority
Bonds 70 ILCS 200/2-70, 200/260-35 DOR Code 003
0.0005% - Authorized by referendum.
Vermilion County Metropolitan Exposition, Auditorium
and Oce Building Authority
Bonds 70 ILCS 200/265-35 DOR Code 003
0.0005% - Authorized by referendum.
Will County Metropolitan Exposition
and Auditorium Authority
Bonds 70 ILCS 200/280-45 DOR Code 003
Authorized by referendum.
Other Districts
Municipal Joint Action Water Agency
Bonds 5 ILCS 220/3.1 DOR Code 003
No rate limit. Authorized by referendum.
Note:
In addition to the tax rates on the preceding pages, many special districts may levy taxes for the purposes set forth
on Page 29. The cited statutory provisions should be examined to determine their applicability to a specific type of district.
Page 49PTAX-60 (R-03/23)
Townships
Ambulance 60 ILCS 1/195-5 DOR Code 064
0.095% - In a township with a population between 10,000 and 35,000 which lies within a county with a population
between 275,000 and 400,000, the board of trustees is authorized to provide for ambulance services pursuant to an
intergovernmental cooperation agreement with any other unit of local government. The board of trustees may
declare the unincorporated area of the township or a portion thereof as a special ambulance service district and may
levy a tax provided that no other tax is levied for the purpose of providing ambulance service.
Assessing 35 ILCS 200/2-20 DOR Code 131
No rate limit. Amount sucient to meet assessing costs.
Audit 50 ILCS 310/9 DOR Code 027
0.005%
Bonds and Interest
See Page 53.
Cemetery (Joint Township Cemeteries) 60 ILCS 1/135-50
DOR Code 017
0.10% - Applies to 2 or more townships or road districts operating a cemetery. Authorized by referendum.
Cemetery 50 ILCS 610/1c DOR Code 017
0.20% - Applies to townships not exceeding 100,000 population. Authorized by referendum. May be increased by
referendum to 0.20%, if originally approved under previous maximum of 0.15%.
Community Building Maintenance 60 ILCS 1/150-40 DOR Code 019
0.05% - Applies to townships not more than 25,000 population having community buildings. May be increased to
0.10% by referendum at the annual town meeting or at a general election.
Community Mental Health Facilities and Services 405 ILCS 20/3a, 20/4, 20/5, 20/6 DOR Code 018
0.15% - Authorized by referendum.
Corporate 60 ILCS 1/235-10 DOR Code 001
1) If the EAV is $36 million or more, then the maximum rate is 0.25%.
2) If the EAV is $30 million but less than $36 million, the rate cannot produce tax revenues more than $90,000.
3) If the EAV is less than $15 million, then the maximum rate is 0.45%.
4) If the EAV is less than $10 million and a referendum is passed at a general election, the maximum rate is not more
than 0.65%.
5) If the EAV was more than $15 million before September 17, 1983, then the maximum rate is 0.25%. Maximum
rate may be increased to the rates in the sliding scale below by a referendum at the annual town meeting.
6) If the EAV was less than $15 million before September 17, 1983, but has now increased, then the maximum rates
are in the following sliding scale.
Page 50PTAX-60 (R-03/23)
EAV Range Rate
>$15,000,000 <$16,000,000 0.44%
>$16,000,000 <$17,000,000 0.43%
>$17,000,000 <$18,000,000 0.42%
>$18,000,000 <$19,000,000 0.41%
>$19,000,000 <$20,000,000 0.40%
>$20,000,000 <$21,000,000 0.39%
>$21,000,000 <$22,000,000 0.38%
>$22,000,000 <$23,000,000 0.37%
>$23,000,000 <$24,000,000 0.36%
>$24,000,000 <$25,000,000 0.35%
>$25,000,000 <$26,000,000 0.34%
>$26,000,000 <$27,000,000 0.33%
>$27,000,000 <$28,000,000 0.32%
>$28,000,000 <$29,000,000 0.31%
>$29,000,000 <$30,000,000 0.30%
Fire District
See Special Fire District
Fire Protection, Rescue and Emergency 60 ILCS 1/200-10, 1/200-12 DOR Code 093
Vehicles and Equipment
0.02% - Applicable in townships having fewer than 100,000 inhabitants. Authorized by referendum. May be
increased to 0.125% by referendum. (P.A. 90-0296)
General Assistance 60 ILCS 1/235-20 DOR Code 054
0.10% - To qualify for state aid, an amount must be levied which, when added to the unobligated balance, equals
0.10%. Includes assistance to persons eligible under the Military Veterans Assistance Act. May be increased to
amount approved by referendum at a general election.
Health Care for Citizens 60 ILCS 1/182-5 DOR Code 166
0.095% - To provide primary health care to citizens. Authorized by referendum. Applicable only in counties with a
population of 25,000 or less containing a federally designated health manpower shortage area. (P.A. 90-0439)
Hospital 60 ILCS 1/175-5 DOR Code 024
0.1667% - For maintaining public nonsectarian hospitals. Authorized by referendum.
Hospital 60 ILCS 1/170-30 DOR Code 024
0.30% - For establishment and operation of public hospital in townships of less than 500,000 population.
Illinois Municipal Retirement Fund 40 ILCS 5/7-171, 5/7-132.1 DOR Code 005
No rate limit. An amount which when added to all other receipts, will be sucient to meet the requirements
of the pension fund. Applies to townships outlined in 40 ILCS 5/7-132.
Page 51PTAX-60 (R-03/23)
Library 75 ILCS 5/3-4, 5/3-7 DOR Code 016
0.15% - Unless higher rate is specied on the ballot in the referendum for establishing the library. Authorized by
referendum. Prior to 1972, if a library increased its rate above 0.12% up to 0.20%, the corporate authorities may
then levy up to an additional 0.03% above the increased rate approval at referendum. For example, if a referendum
authorized a rate of 0.15%, the corporate authorities could have added an additional rate of 0.03% for a total of
0.18%. May be increased to 0.60% by referendum. In counties under 1,000,000 population, the tax may be abated
on territory within municipality or paid to municipality within township if municipality also levies tax. In counties
of 1,000,000 or more population, if township includes wholly or partly a municipality which levies for library,
such township shall cause an abatement in full of the library tax on property subject to such tax that lies within a
municipality if the municipality levies a tax for the same year. Then the municipality, upon collection, shall pay 1/2 to
township for library purposes. A referendum may be held to determine which unit of government can levy the library
tax.
Library Building, Construction, Purchase, or Rental 75 ILCS 5/3-4 DOR Code 028
0.02% - Subject to backdoor referendum each year it is levied.
Library Building Construction, Repair, 75 ILCS 5/5-1, 5/5-3, 5/5-7 DOR Code 028-10
Sites, Equipment and Materials
0.0833% - Authorized by referendum. This tax is levied only if the town board approves a plan of construction or
remodeling and does not approve the bonds to pay for such plan. Not to exceed 20 years.
Library Working Cash Fund 75 ILCS 5/3-9 DOR Code 031-16
0.05% - Subject to backdoor referendum. May be levied for no more than 4 years, but the 4 years need not be
consecutive. The money can only be used as a temporary loan to the library and must be reimbursed upon the
collection of other taxes.
Medicare 40 ILCS 5/21-110.1 DOR Code 143
No rate limit. An amount sucient to meet the cost of participating in the Federal Medicare Program.
Mental Health Facilities and Services
See Community Mental Health Facilities and Services
.
Mental Health Facilities and Services 60 ILCS 1/185-5, 1/185-10 DOR Code 018
0.10% - Authorized by referendum.
Mosquito Abatement District 60 ILCS 1/30-170 DOR Code 165
0.075% - To be used for contract purposes in unincorporated area of township. Authorized by referendum.
Park Maintenance 60 ILCS 1/120-20 DOR Code 042
0.02% - Or the rate in eect July 1, 1967, whichever is greater.
Police District
See Special Police District
Public Assistance
See General Assistance
Page 52PTAX-60 (R-03/23)
Public Building Commission Lease 50 ILCS 20/18 DOR Code 105
No rate limit. An amount sucient to pay the annual rental to the public building commission. Public building
commissions are created by referendum.
Public Comfort Station 60 ILCS 1/155-20 DOR Code 067
0.03% - Or the rate limit in eect on July 1, 1967, whichever is greater. Authorized by referendum.
Refuse Collection and Disposal District 60 ILCS 1/210-15 DOR Code 168
0.15% - May be increased to 0.20% by referendum. To be used for contract purposes in unincorporated area of
township. Authorized by referendum in the unincorporated area of the township.
Road System
See tax rates under the Road District section, 605 ILCS 5/6-130
Applicable only in townships where the township road system has been reduced to a total mileage of 4 centerline
miles or less and the road district has been abolished. The township board must maintain remaining roads by
contract with the county, a municipality or a private contractor under P.A. 92-0800.
Senior Citizens Services 60 ILCS 1/35-55, 1/220-5 et.seq. DOR Code 140
0.15% - Authorized by referendum. The tax is for senior citizen services and the construction, maintenance, repair,
and operation of a senior citizens center.
Social Security 40 ILCS 5/21-110, 5/21 - 110.1 DOR Code 047
No rate limit. An amount sucient to meet the cost of participating in the Federal Social Security Insurance Program.
Also may include an amount sucient to meet the cost of participating in the Federal Medicare Program.
Special Fire District 60 ILCS 1/30-165 DOR Code 097
0.40% - Authorized by referendum of voters in an unincorporated area. To be used to pay contract with municipality
for re protection purposes in an unincorporated area of the township.
Special Police District 60 ILCS 1/30-160, 1/30-155 DOR Code 038
0.10% - To be used for contract purposes in unincorporated area of township. Subject to direct referendum in
counties of less than 1,000,000 population.
Tort Judgments and Liability Insurance 745 ILCS 10/9-107 DOR Code 035
No rate limit. Amount sucient to pay liability insurance premiums, for participation in a joint self-insurance
association, payment of tort judgments or settlements and for creating a reserve.
Unemployment Insurance 745 ILCS 10/9-107 DOR Code 060
No rate limit. Amount sucient to pay insurance for employees’ protection under the Unemployment Insurance Act.
Workers’ Compensation and Occupational 745 ILCS 10/9-107 DOR Code 062
Disease Claims
No rate limit. Amount sucient to pay judgments and settlements or to otherwise provide protection under the
Workers’ Compensation and Occupational Diseases Acts.
Page 53PTAX-60 (R-03/23)
Youth Services 60 ILCS 1/35-60 DOR Code 091
0.15% - Authorized by referendum.
Bonds and Interest
Community Buildings 60 ILCS 1/150-10, 1/150-25 DOR Code 003
No rate limit. Authorized by referendum. Applies to townships of not more than 25,000 population.
Hospital 60 ILCS 1/170-35 DOR Code 003
No rate limit. Applies to townships of less than 500,000 inhabitants. Authorized by referendum.
Library 75 ILCS 5/5-2, 5/5-7 DOR Code 003
No rate limit. Authorized by referendum.
Mental Health Facilities 405 ILCS 20/10, 20/12 DOR Code 003
No rate limit. Authorized by referendum.
Park Purchase and Improvement 60 ILCS 1/125-10, 1/125-15
DOR Code 003
No rate limit. Authorized by referendum.
Tort Judgments, Settlements or Reserve
745 ILCS 10/9-105, 10/9-107 DOR Code 003
No rate limit. Bonds for payment of outstanding tort judgments, settlements or for creating a reserve.
Town Halls 60 ILCS 1/145-15 DOR Code 003
No rate limit. Applies to co-extensive townships. Authorized by referendum.
Town Halls, Multi-Purpose Senior Center 60 ILCS 1/140-15 DOR Code 003
or Combined Hall and Center
No rate limit. Applies to townships other than co-extensive. Authorized by referendum.
Open Space Land and Development 60 ILCS 1/115-20 DOR Code 003
No rate limit. Authorized by referendum.
Page 54PTAX-60 (R-03/23)
Appendices
Legislative Updates
This document includes the following statutory updates to Illinois Compiled Statutes from legislation which passed into law
through the Illinois General Assembly. It does not include legislative changes that were included into earlier releases of
this document. Legislation and Illinois Compiled Statutes are available through the Illinois General Assembly’s web site at
ilga.gov.
98th Illinois General Assembly (2013 - 2014)
Public Act Bill number Eective date Description
098-0319 House Bill 3233 August 12, 2013 Fire Protection District Act
098-0854 Senate Bill 0499 January 1, 2015 Tri-City Regional Port District / America’s Central
Port District
(70 ILCS 1860/)
99th Illinois General Assembly (2015 - 2016)
Public Act Bill number Eective date Description
099-0143 House Bill 4049 July 27, 2015 Act concerning persons with disabilities
099-0248 Senate Bill 1252 January 1, 2016 Township Code
099-0908 Senate Bill 0516 December 16, 2016 School Code
100th Illinois General Assembly (2017 - 2018)
Public Act Bill number Eective date Description
100-0106 House Bill 0607 January 1, 2018 Illinois Highway Code
100-0758 House Bill 4748 January 1, 2019 Counties Code
100-1129 Senate Bill 3041 January 1, 2019 Property Tax Code
101st Illinois General Assembly (2019 - 2020)
Public Act Bill number Eective date Description
101-0419 Senate Bill 1806 January 1, 2020 Governmental Account Audit Act
102nd Illinois General Assembly (2021 - 2022)
Public Act Bill number Eective date Description
102-0587 House Bill 1926 January 1, 2022 Counties Code
102-0894 Senate Bill 4056 May 20, 2022 Act concerning education
Page 55PTAX-60 (R-03/23)
Levy Certication Date to County Clerk
Taxing Districts Deadline Statutory Reference
All Units Last Tuesday in December 35 ILCS 200/18-15
Amend Tax Certicate
School Districts (Fewer than 500,000 inhabitants) 105 ILCS 5/17-11.1
Community College Districts 110 ILCS 805/3-20.5
Property Tax Computations
The following illustrations are provided to explain the relationship between a property tax levy, the property tax rate, and the
equalized assessed valuation (EAV).
1. Assume that the EAV of a municipality is $50,000,000. The General Corporate levy rate of 0.25% could yield
$125,000 to the municipality in property tax revenues. This is calculated as follows:
EAV multiplied by Tax Rate = Property Tax Revenues
$50,000,000 x 0.25% = $125,000
2. The tax rate for a particular property tax levy can be calculated by dividing the levy request by the equalized
assessed valuation. For example, if the corporate authorities levied $110,000 for general corporate purposes, and
the municipality’s assessed valuation is $50 million, the required corporate tax rate is 0.0022 or 0.22%.
Levy request divided by EAV = Tax Rate
110,000 divided by 50,000,000 = 0.0022 (0.22%)
3. If the aggregate municipal tax levy rate (the General Corporate levy and all special levies) equals 1.50%, the total
amount of property tax revenues generated will be $750,000. This is calculated as follows:
EAV multiplied by Tax Rate = Property Tax Revenues
$50,000,000 x 1.50% = $750,000
Property Tax Extension Limitation Law
(35 ILCS 200/18-185)
The Property Tax Extension Limitation Law (PTELL) was passed in 1991 aecting non-home rule taxing districts in the
“collar counties” of DuPage, Kane, Lake, McHenry, and Will. Cook County taxing districts were later added. Under Public Act
89-510, taxing districts in all other counties may be aected if county referenda are approved by the voters.
Additionally, in 2006 signicant changes were made to the Property Tax Extension Limitation Law (PTELL) by Public Act
94-976. The changes aect the types of referendums available to taxing bodies in counties under PTELL and allowable
maximum tax rates. The Illinois Department of Revenue has established a reference list of maximum tax rates on the
agency’s web site at tax.illinois.gov/localgovernments/property.html.
Page 56PTAX-60 (R-03/23)
However, it is recommended that taxing bodies verify individual rates as allowable maximum rates can be aected by
population, time limits, equalized assessed valuation, aggregate dollar amount, fund amount, amount levied as of a certain
date, amount per capita, etc.
Detailed information about the “tax cap” law may be obtained by consulting the Property Tax Extension Limitation Law -
Technical Manual, prepared by the Department. The manual and other PTELL information is available on our web site at
tax.illinois.gov/localgovernments/property.html.
Truth in Taxation Law
(35 ILCS 200/18-55)
The purpose of the Truth in Taxation Law is to require taxing districts to disclose by publication and to hold a public hearing
on their intention to adopt an aggregate levy in amounts more than 105% of the amount of property taxes extended
or estimated to be extended, including any amount abated by the taxing district prior to such extension, upon the nal
aggregate levy of the preceding year.
Until it has complied with the notice and hearing provisions of this Article, no taxing district shall levy an amount of ad
valorem tax which is more than 105% of the amount, exclusive of election costs, which has been extended or is estimated
will be extended, plus any amount abated by the taxing district before extension, upon the nal aggregate levy of the
preceding year.
