Property Tax Extension Limitation Law (PTELL)

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State

Illinois

Year

2020

Limit Type

Levy Limit

Limit Name

Property Tax Extension Limitation Law (PTELL)

Limit Description

For non-home rule taxing districts, the increase in total levy for all funds is limited to the lower of 5% or the rate of inflation during the previous year, measured by the urban consumer price index. For the taxes levied in 2020, the increase is 2.3%.

Override Process

Taxing jurisdictions may ask voters to approve a higher limiting rate for up to 4 years. The ballot must identify the proposed increase, the proposed maximum limiting rate, the year the increase will apply, and the additional taxes on a $100,000 home. In asking for an override of the limit, the district may seek an increase in the levy, the limiting rate, levy a new rate, or increase debt service levy. Notice must be provided.

Record ID

IL002_LM20

Footnotes

This limit went into effect in 1991 for counties, municipalities, and school districts. Levy limits apply to Cook County and the 5 collar counties surrounding Cook County: Du Page, Kane, Lake McHenry, and Will counties. 33 other counties throughout the state have adopted PTELL through voter approval. For those counties that adopted the limit through referendum, the limit can be rescinded using the same referendum process. Limits apply to the districts tax rates for funds that include the annual general levy or corporate extension and annual special purpose levies, such as for insurance, pension plans, and road district permanent road funds. Excluded from this limit is debt service for general obligation bonds approved by voter referendum.

Sources

35 Ill. Comp. Stat. § 200/18-185;
35 Ill. Comp. Stat. § 200/18-190;
35 Ill. Comp. Stat. § 200/18-205;
35 Ill. Comp. Stat. § 200/18-212 (in effect 2020)

Illinois Department of Revenue An Overview of the Property Tax Extension Limitation Law by Referendum
[https://www2.illinois.gov/rev/research/publications/Documents/pios/pio-62.pdf accessed 11/20/2021]
View Archived Source

History of the CPI's Used for the PTELL, Illinois Department of Revenue
[https://www2.illinois.gov/rev/localgovernments/property/Documents/cpihistory.pdf Accessed 11/20/2021]
View Archived Source

Mullins, Daniel and Kimberly Cox.
1995.
Tax and Expenditures Limits on Local Governments, M-194, Washington, DC: Advisory Commission on Intergovernmental Relations.
View Archived Source

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