Units of local government in the State of Illinois are increasingly reliant upon the property tax to support operations. The Property Tax Extension Limitation Law (PTELL) has placed limits on the ability of local governmental units to raise property taxes, and has forced units subject to the PTELL to seek property tax increase referenda to increase tax rates. Public Act 94-976 markedly changed the manner in which property tax increase referenda are presented to the voting public and how successful local governmental units may levy and phase-in approved PTELL referenda increases. This article details the changes caused by this new legislation and studies the impact of the new law on the passage of property tax increase referenda in the November 2006 General Election.
Northern Illinois University Law Review
Flaherty, Shawn P.
"“Dollars, CPI, and Voter Empowerment": Public Act 94-976 and its Impact on Local Government Tax Referenda,"
Northern Illinois University Law Review: Vol. 27:
3, Article 1.
Shawn P. Flaherty, “Dollars, CPI, and Voter Empowerment": Public Act 94-976 and its Impact on Local Government Tax Referenda, 27 N. Ill. U. L. Rev. 377 (2007).