Illinois Compiled Statutes
Chapter 30 - FINANCE
30 ILCS 115/ - State Revenue Sharing Act.

(30 ILCS 115/0.1) (from Ch. 85, par. 610)
Sec. 0.1.

This Act shall be known and may be cited as the
State Revenue Sharing Act.

(Source: P.A. 91-51, eff. 6-30-99.)
 
(30 ILCS 115/1) (from Ch. 85, par. 611)
Sec. 1. Local Government Distributive Fund. Through June 30, 1994, as
soon as may be after the first day of each month the Department of Revenue
shall certify to the Treasurer an amount equal to 1/12 of the net revenue
realized from the tax imposed by subsections (a) and (b) of Section 201 of the
Illinois Income Tax Act during the preceding month. Beginning July 1, 1994,
and continuing through June 30, 1995, as soon as may be after the first day of
each month, the Department of Revenue shall certify to the Treasurer an amount
equal to 1/11 of the net revenue realized from the tax imposed by subsections
(a) and (b) of Section 201 of the Illinois Income Tax Act during the preceding
month. Beginning July 1, 1995, as soon as may be after the first day of each
month, the Department of Revenue shall certify to the Treasurer an amount equal
to the amounts calculated pursuant to subsection (b) of Section 901 of the Illinois Income Tax Act based on the net revenue realized from the tax imposed by subsections (a) and
(b) of Section 201 of the Illinois Income Tax Act during the preceding month.
Net revenue realized for a month shall be defined as the revenue from the tax
imposed by subsections (a) and (b) of Section 201 of the Illinois Income Tax
Act which is deposited in the General Revenue Fund, the Education Assistance
Fund and the Income Tax Surcharge Local Government Distributive Fund during the
month minus the amount paid out of the General Revenue Fund in State warrants
during that same month as refunds to taxpayers for overpayment of liability
under the tax imposed by subsections (a) and (b) of Section 201 of the Illinois
Income Tax Act. Upon receipt of such certification, the Treasurer shall
transfer from the General Revenue Fund to a special fund in the State treasury,
to be known as the "Local Government Distributive Fund", the amount shown on
such certification.
Beginning on the effective date of this amendatory Act of the 98th General Assembly, the Comptroller shall perform the transfers required by this Section no later than 60 days after he or she receives the certification from the Treasurer.
All amounts paid into the Local Government Distributive Fund in accordance
with this Section and allocated pursuant to this Act are appropriated on a
continuing basis.

(Source: P.A. 98-1052, eff. 8-26-14.)
 
(30 ILCS 115/1a) (from Ch. 85, par. 611a)
Sec. 1a.
Income Tax Surcharge Local Government Distributive Fund.

Beginning July 1, 1991, and continuing through January 31, 1993, of
the amounts collected pursuant to subsections (a) and (b) of
Section 201 of the Illinois Income Tax Act, minus deposits into the Income
Tax Refund Fund, the Department shall deposit 3.0% into the Income Tax
Surcharge Local Government Distributive Fund in the State Treasury.
Beginning February 1, 1993 and continuing through
June 30, 1993, of the amounts collected pursuant to subsections (a) and (b)
of Section 201 of the Illinois Income Tax Act, minus deposits into the
Income Tax Refund Fund, the Department shall deposit 4.4% into the Income
Tax Surcharge Local Government Distributive Fund in the State Treasury.
Beginning July 1, 1993, and continuing through June 30, 1994, of the
amounts collected under subsections (a) and (b) of Section 201 of the Illinois
Income Tax Act, minus deposits into the Income Tax Refund Fund, the Department
shall deposit 1.475% into the Income Tax Surcharge Local Government
Distributive Fund in the State Treasury.

(Source: P.A. 87-17; 87-860; 88-89.)
 
(30 ILCS 115/2) (from Ch. 85, par. 612)
Sec. 2. Allocation and Disbursement.
(a) As soon as may be after the
first day of each month, the Department of Revenue shall allocate among the
several municipalities and counties of this State the amount available in
the Local Government Distributive Fund and in the Income Tax Surcharge
Local Government Distributive Fund, determined as provided in Sections 1
and 1a above. Except as provided in Sections 13 and 13.1 of this Act, the
Department shall then certify such allocations to the State Comptroller,
who shall pay over to the several municipalities and
counties the respective amounts allocated to them. The amount of such
Funds allocable to each such municipality and county shall be in
proportion to the number of individual residents of such municipality or
county to the total population of the State, determined in each case on
the basis of the latest census of the State, municipality or county
conducted by the Federal government and certified by the Secretary of
State and for annexations to municipalities, the latest Federal, State
or municipal census of the annexed area which has been certified by the
Department of Revenue. Allocations to the City of Chicago under this Section
are subject to Section 6 of the Hotel Operators' Occupation Tax Act. For the
purpose of this Section,
the number of individual residents of a county shall be reduced by the
number of individuals residing therein in municipalities, but the number
of individual residents of the State, county and municipality shall
reflect the latest census of any of them. The amounts transferred into the
Local Government Distributive Fund pursuant to Section 9 of the Use Tax
Act, Section 9 of the Service Use Tax Act, Section 9 of the Service
Occupation Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
each as now or hereafter amended, pursuant to the amendments of such
Sections by Public Act 85-1135, shall be distributed as provided in said
Sections.
(b) It is the intent of the General Assembly that allocations made under this Section shall be made in a fair and equitable manner. Accordingly, the clerk of any municipality to which territory has been annexed, or from which territory has been disconnected, shall notify the Department of Revenue in writing of that annexation or disconnection and shall (1) state the number of residents within the territory that was annexed or disconnected, based on the last census conducted by the federal, State, or municipal government and certified by the Illinois Secretary of State, and (2) furnish therewith a certified copy of the plat of annexation or, in the case of disconnection, the ordinance, final judgment, or resolution of disconnection together with an accurate depiction of the territory disconnected. The county in which the annexed or disconnected territory is located shall verify that the number of residents stated on the written notice that is to be sent to the Department of Revenue is true and accurate. The verified statement of the county shall accompany the written notice. However, if the county does not respond to the municipality's request for verification within 30 days, this verification requirement shall be waived. The written notice shall be provided to the Department of Revenue (1) within 30 days after the effective date of this amendatory Act of the 96th General Assembly for disconnections occurring after January 1, 2007 and before the effective date of this amendatory Act of the 96th General Assembly or (2) within 30 days after the annexation or disconnection for annexations or disconnections occurring on or after the effective date of this amendatory Act of the 96th General Assembly. For purposes of this Section, a disconnection or annexation through court order is deemed to be effective 30 days after the entry of a final judgment order, unless stayed pending appeal. Thereafter, the monthly allocation made to the municipality and to any other municipality or county affected by the annexation or disconnection shall be adjusted in accordance with this Section to reflect the change in residency of the residents of the territory that was annexed or disconnected. The adjustment shall be made no later than 30 days after the Department of Revenue's receipt of the written notice of annexation or disconnection described in this Section.
(Source: P.A. 96-1040, eff. 7-14-10.)
 
(30 ILCS 115/3) (from Ch. 85, par. 613)
Sec. 3.
Use of Fund.
The amounts allocated and paid to the municipalities
and counties of this State pursuant to the provisions of this Act shall be
used solely for the general welfare of the people of the State of Illinois,
including financial assistance to school districts, any part of which lie
within the municipality or county, through unrestricted block grants for
school purposes carried out within the municipality or county making the
grant, and also including, but not limited to, mental health programs,
wastewater projects, road and bridge construction and repair and social
service programs.

(Source: P.A. 86-18.)
 
(30 ILCS 115/4) (from Ch. 85, par. 614)
Sec. 4.
Municipality
defined.
For purposes of this Act, the term "municipality" shall have the meaning
prescribed by the Illinois Municipal Code.

(Source: P.A. 76-587.)
 
(30 ILCS 115/11) (from Ch. 85, par. 615)
Sec. 11.


Upon determination by the Department that an amount has been paid
pursuant to this Act in excess of the amount to which the county,
municipality or taxing district receiving such payment was entitled, the
county, municipality or taxing district shall, upon demand by the
Department, repay such amount. If such repayment is not made within a
reasonable time, the Department shall withhold from future payments an
amount equal to such overpayment. If the appropriation from which such
payment was originally made has not lapsed, the Department shall
redistribute the amount of such payment to the county, municipality or
taxing district entitled thereto. If the appropriation has lapsed, the
repayment shall be deposited in the General Revenue Fund in the State
Treasury.

(Source: P.A. 77-1753.)
 
(30 ILCS 115/11.1)
Sec. 11.1. Funding of certain school districts.
(a) On July 1, 2016, or as soon as practical thereafter, the State Board of Education shall identify to the Department of Revenue school districts having Personal Property Tax Replacement Fund receipts totaling 15% or more of their total revenues in fiscal year 2015.
(b) In fiscal year 2017, any school district identified under subsection (a) shall receive, in addition to its annual distributions from the Personal Property Tax Replacement Fund, 7% of the total amount distributed to the school district from the Personal Property Tax Replacement Fund during fiscal year 2015, provided that the total amount of additional distributions under this Section shall not exceed $2,900,000. If the total additional distributions exceed $2,900,000, such distributions shall be calculated on a pro rata basis, based on the percentage of each district's total fiscal year 2015 revenues to the total fiscal year 2015 revenues of all districts qualifying for an additional distribution under this Section.

(Source: P.A. 99-523, eff. 6-30-16.)
 
(30 ILCS 115/11.2)
Sec. 11.2. Funding of certain school districts; fiscal year 2019.
(a) On July 1, 2018, or as soon as practical thereafter, the State Board of Education shall identify to the Department of Revenue school districts having Personal Property Tax Replacement Fund receipts totaling 13% or more of their total revenues in fiscal year 2017.
(b) In fiscal year 2019, any school district identified under subsection (a) shall receive, in addition to its annual distributions from the Personal Property Tax Replacement Fund, 16% of the total amount distributed to the school district from the Personal Property Tax Replacement Fund during fiscal year 2017, provided that the total amount of additional distributions under this Section shall not exceed $4,300,000.
If the total additional distributions exceed $4,300,000, such distributions shall be calculated on a pro rata basis, based on the percentage of each district's total fiscal year 2017 revenues to the total fiscal year 2017 revenues of all districts qualifying for an additional distribution under this Section.

(Source: P.A. 100-587, eff. 6-4-18.)
 
(30 ILCS 115/12) (from Ch. 85, par. 616)
Sec. 12. Personal Property Tax Replacement Fund. There is hereby
created the Personal Property Tax Replacement Fund, a special fund in
the State Treasury into which shall be paid all revenue realized:
As soon as may be after the end of each month, the Department of Revenue
shall certify to the Treasurer and the Comptroller the amount of all refunds
paid out of the General Revenue Fund through the preceding month on account
of overpayment of liability on taxes paid into the Personal Property Tax
Replacement Fund. Upon receipt of such certification, the Treasurer and
the Comptroller shall transfer the amount so certified from the Personal
Property Tax Replacement Fund into the General Revenue Fund.
The payments of revenue into the Personal Property Tax Replacement Fund
shall be used exclusively for distribution to taxing districts, regional offices and officials, and local officials as provided
in this Section and in the School Code, payment of the ordinary and contingent expenses of the Property Tax Appeal Board, payment of the expenses of the Department of Revenue incurred
in administering the collection and distribution of monies paid into the
Personal Property Tax Replacement Fund and transfers due to refunds to
taxpayers for overpayment of liability for taxes paid into the Personal
Property Tax Replacement Fund.
In addition, moneys in the Personal Property Tax
Replacement Fund may be used to pay any of the following: (i) salary, stipends, and additional compensation as provided by law for chief election clerks, county clerks, and county recorders; (ii) costs associated with regional offices of education and educational service centers; (iii) reimbursements payable by the State Board of Elections under Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the Election Code; (iv) expenses of the Illinois Educational Labor Relations Board; and (v) salary, personal services, and additional compensation as provided by law for court reporters under the Court Reporters Act.
As soon as may be after June 26, 1980 (the effective date of Public Act 81-1255),
the Department of Revenue shall certify to the Treasurer the amount of net
replacement revenue paid into the General Revenue Fund prior to that effective
date from the additional tax imposed by Section 2a.1 of the Messages Tax
Act; Section 2a.1 of the Gas Revenue Tax Act; Section 2a.1 of the Public
Utilities Revenue Act; Section 3 of the Water Company Invested Capital Tax Act;
amounts collected by the Department of Revenue under the Telecommunications Infrastructure Maintenance Fee Act; and the
additional personal
property tax replacement income tax imposed by
the Illinois Income Tax Act, as amended by Public
Act 81-1st Special Session-1. Net replacement revenue shall be defined as
the total amount paid into and remaining in the General Revenue Fund as a
result of those Acts minus the amount outstanding and obligated from the
General Revenue Fund in state vouchers or warrants prior to June 26, 1980 (the effective
date of Public Act 81-1255) as refunds to taxpayers for overpayment
of liability under those Acts.
All interest earned by monies accumulated in the Personal Property
Tax Replacement Fund shall be deposited in such Fund. All amounts allocated
pursuant to this Section are appropriated on a continuing basis.
Prior to December 31, 1980, as soon as may be after the end of each quarter
beginning with the quarter ending December 31, 1979, and on and after
December 31, 1980, as soon as may be after January 1, March 1, April 1, May
1, July 1, August 1, October 1 and December 1 of each year, the Department
of Revenue shall allocate to each taxing district as defined in Section 1-150
of the Property Tax Code, in accordance with
the provisions of paragraph (2) of this Section the portion of the funds held
in the Personal Property Tax Replacement Fund which is required to be
distributed, as provided in paragraph (1), for each quarter. Provided,
however, under no circumstances shall any taxing district during each of the
first two years of distribution of the taxes imposed by Public Act 81-1st Special Session-1 be entitled to an annual allocation which is less than the funds such
taxing district collected from the 1978 personal property tax. Provided further
that under no circumstances shall any taxing district during the third year of
distribution of the taxes imposed by Public Act 81-1st Special Session-1 receive less
than 60% of the funds such taxing district collected from the 1978 personal
property tax. In the event that the total of the allocations made as above
provided for all taxing districts, during either of such 3 years, exceeds the
amount available for distribution the allocation of each taxing district shall
be proportionately reduced. Except as provided in Section 13 of this Act, the
Department shall then certify, pursuant to appropriation, such allocations to
the State Comptroller who shall pay over to the several taxing districts the
respective amounts allocated to them.
Any township which receives an allocation based in whole or in part upon
personal property taxes which it levied pursuant to Section 6-507 or 6-512
of the Illinois Highway Code and which was previously
required to be paid
over to a municipality shall immediately pay over to that municipality a
proportionate share of the personal property replacement funds which such
township receives.
Any municipality or township, other than a municipality with a population
in excess of 500,000, which receives an allocation based in whole or in
part on personal property taxes which it levied pursuant to Sections 3-1,
3-4 and 3-6 of the Illinois Local Library Act and which was
previously
required to be paid over to a public library shall immediately pay over
to that library a proportionate share of the personal property tax replacement
funds which such municipality or township receives; provided that if such
a public library has converted to a library organized under the Illinois
Public Library District Act, regardless of whether such conversion has
occurred on, after or before January 1, 1988, such proportionate share
shall be immediately paid over to the library district which maintains and
operates the library. However, any library that has converted prior to January
1, 1988, and which hitherto has not received the personal property tax
replacement funds, shall receive such funds commencing on January 1, 1988.
Any township which receives an allocation based in whole or in part on
personal property taxes which it levied pursuant to Section 1c of the Public
Graveyards Act and which taxes were previously required to be paid
over to or used for such public cemetery or cemeteries shall immediately
pay over to or use for such public cemetery or cemeteries a proportionate
share of the personal property tax replacement funds which the township
receives.
Any taxing district which receives an allocation based in whole or in
part upon personal property taxes which it levied for another
governmental body or school district in Cook County in 1976 or for
another governmental body or school district in the remainder of the
State in 1977 shall immediately pay over to that governmental body or
school district the amount of personal property replacement funds which
such governmental body or school district would receive directly under
the provisions of paragraph (2) of this Section, had it levied its own
taxes.
The Personal Property Replacement Ratio of each taxing district
outside Cook County shall be the ratio which the Tax Base of that taxing
district bears to the Downstate Tax Base. The Tax Base of each taxing
district outside of Cook County is the personal property tax collections
for that taxing district for the 1977 tax year. The Downstate Tax Base
is the personal property tax collections for all taxing districts in the
State outside of Cook County for the 1977 tax year. The Department of
Revenue shall have authority to review for accuracy and completeness the
personal property tax collections for each taxing district outside Cook
County for the 1977 tax year.
The Personal Property Replacement Ratio of each Cook County taxing
district shall be the ratio which the Tax Base of that taxing district
bears to the Cook County Tax Base. The Tax Base of each Cook County
taxing district is the personal property tax collections for that taxing
district for the 1976 tax year. The Cook County Tax Base is the
personal property tax collections for all taxing districts in Cook
County for the 1976 tax year. The Department of Revenue shall have
authority to review for accuracy and completeness the personal property tax
collections for each taxing district within Cook County for the 1976 tax year.
For all purposes of this Section 12, amounts paid to a taxing district
for such tax years as may be applicable by a foreign corporation under the
provisions of Section 7-202 of the Public Utilities Act, as amended,
shall be deemed to be personal property taxes collected by such taxing district
for such tax years as may be applicable. The Director shall determine from the
Illinois Commerce Commission, for any tax year as may be applicable, the
amounts so paid by any such foreign corporation to any and all taxing
districts. The Illinois Commerce Commission shall furnish such information to
the Director. For all purposes of this Section 12, the Director shall deem such
amounts to be collected personal property taxes of each such taxing district
for the applicable tax year or years.
Taxing districts located both in Cook County and in one or more other
counties shall receive both a Cook County allocation and a Downstate
allocation determined in the same way as all other taxing districts.
If any taxing district in existence on July 1, 1979 ceases to exist,
or discontinues its operations, its Tax Base shall thereafter be deemed
to be zero. If the powers, duties and obligations of the discontinued
taxing district are assumed by another taxing district, the Tax Base of
the discontinued taxing district shall be added to the Tax Base of the
taxing district assuming such powers, duties and obligations.
If two or more taxing districts in existence on July 1, 1979, or a
successor or successors thereto shall consolidate into one taxing
district, the Tax Base of such consolidated taxing district shall be the
sum of the Tax Bases of each of the taxing districts which have consolidated.
If a single taxing district in existence on July 1, 1979, or a
successor or successors thereto shall be divided into two or more
separate taxing districts, the tax base of the taxing district so
divided shall be allocated to each of the resulting taxing districts in
proportion to the then current equalized assessed value of each resulting
taxing district.
If a portion of the territory of a taxing district is disconnected
and annexed to another taxing district of the same type, the Tax Base of
the taxing district from which disconnection was made shall be reduced
in proportion to the then current equalized assessed value of the disconnected
territory as compared with the then current equalized assessed value within the
entire territory of the taxing district prior to disconnection, and the
amount of such reduction shall be added to the Tax Base of the taxing
district to which annexation is made.
If a community college district is created after July 1, 1979,
beginning on January 1, 1996 (the effective date of Public Act 89-327), its Tax Base
shall be 3.5% of the sum of the personal property tax collected for the
1977 tax year within the territorial jurisdiction of the district.
The amounts allocated and paid to taxing districts pursuant to
the provisions of Public Act 81-1st Special Session-1 shall be deemed to be
substitute revenues for the revenues derived from taxes imposed on
personal property pursuant to the provisions of the "Revenue Act of
1939" or "An Act for the assessment and taxation of private car line
companies", approved July 22, 1943, as amended, or Section 414 of the
Illinois Insurance Code, prior to the abolition of such taxes and shall
be used for the same purposes as the revenues derived from ad valorem
taxes on real estate.
Monies received by any taxing districts from the Personal Property
Tax Replacement Fund shall be first applied toward payment of the proportionate
amount of debt service which was previously levied and collected from
extensions against personal property on bonds outstanding as of December 31,
1978 and next applied toward payment of the proportionate share of the pension
or retirement obligations of the taxing district which were previously levied
and collected from extensions against personal property. For each such
outstanding bond issue, the County Clerk shall determine the percentage of the
debt service which was collected from extensions against real estate in the
taxing district for 1978 taxes payable in 1979, as related to the total amount
of such levies and collections from extensions against both real and personal
property. For 1979 and subsequent years' taxes, the County Clerk shall levy
and extend taxes against the real estate of each taxing district which will
yield the said percentage or percentages of the debt service on such
outstanding bonds. The balance of the amount necessary to fully pay such debt
service shall constitute a first and prior lien upon the monies
received by each such taxing district through the Personal Property Tax
Replacement Fund and shall be first applied or set aside for such purpose.
In counties having fewer than 3,000,000 inhabitants, the amendments to
this paragraph as made by Public Act 81-1255 shall be first
applicable to 1980 taxes to be collected in 1981.

(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20; 102-16, eff. 6-17-21; 102-699, eff. 4-19-22.)
 
(30 ILCS 115/13) (from Ch. 85, par. 617)
Sec. 13.

A county, municipality or any other taxing district under
this Act, may direct that all or any specified amount due to such entity
under this Act be paid directly into a designated escrow account
established by such municipality, county or other taxing district to repay
specific bonded indebtedness. A certified copy of an ordinance or
resolution of the municipality, county or other taxing district directing
such disposition shall be filed with the Department of Revenue whereupon
the Department shall include such disposition in its certifications to the
Comptroller pursuant to Sections 2 and 12 of this Act.

(Source: P.A. 84-853.)
 
(30 ILCS 115/13.1) (from Ch. 85, par. 617.1)
Sec. 13.1.

For the sole purpose of providing funding for the Illinois
Sports Facilities Fund, as soon as may be after the first day of each month
and subsequent to the effective date of this amendatory Act of 1986, the
Department shall first pay directly into the Illinois Sports Facilities
Fund to be credited to the Subsidy Account, 1/8 of $5,000,000, plus any
cumulative deficiencies in such payments for prior months, from the Local
Government Distributive Fund, which is allocable to municipalities with a
population in excess of 500,000. In no event shall an amount in excess of
$5,000,000 be paid pursuant to this Section into the Illinois Sports
Facilities Fund during any fiscal year.

(Source: P.A. 85-1034.)

Structure Illinois Compiled Statutes