35 ILCS 200 Article 27 SPECIAL SERVICE AREA TAXING DISTRICT

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

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

3. Providing Special services Section 27-10 In any case in which a municipality or county exercises the power granted to provide special services, a tax to provide those special services or provide for the payment of debt incurred for that purpose shall be levied or imposed in accordance with this Article.

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

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

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

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

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

9. Manner of noticeof SSA Sec 27-30 Prior to or within 60 days after the adoption of the ordinance proposing the establishment of a special service area the municipality or county shall fix a time and a place for a public hearing. Notice of the hearing shall be given by publication and mailing.

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

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

12. Issuance of bonds Sec 27-45 • Bonds secured by the full faith and credit of the area included in the special service area may be issued for providing the special services. • The county clerk shall annually extend taxes against all of the taxable property situated in the county and contained in such special service area

13. Objection petition Sec. 27-55Within 60 days following the final adjournment of the public hearing, if signed petitions against the SSA containing, • 51% of the electorsby county record residing within the SSA and • 51% of the owners by county record of the land included within the boundaries of the SSA are both filed with the clerk of the municipality or county, the SSA Fails and cannot be proposed for 2 years.

14. Petition for disconnect from SSA Sec. 27-60 Any territory located within the boundaries of any SSA may petition the court to disconnect if at least 51% of owners and electors can prove in courtthat the SSA will not serve or benefit them and also that their EAV is less than 1 ½ % of all EAV within the SSA

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

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

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