Bill

Bill > SB0039


IN SB0039

IN SB0039
Referendum property tax levy for parks.


summary

Introduced
01/08/2025
In Committee
01/08/2025
Crossed Over
Passed
Dead
04/24/2025

Introduced Session

2025 Regular Session

Bill Summary

Referendum property tax levy for parks. Allows a municipal legislative body to adopt a resolution to place a referendum on the ballot to impose a capital projects referendum tax levy (capital projects referendum levy) to pay for capital expenditures incurred by the municipal park district. Requires a municipal legislative body to certify a copy of: (1) the resolution to place a referendum for a capital projects referendum levy on the ballot; and (2) the language for the question; to the department of local government finance for review and approval. Specifies that if the voters approve the capital projects referendum levy, the maximum term of the capital projects referendum levy is eight years. Allows a capital projects referendum levy to be reimposed or extended. Provides that during the period beginning with the adoption of a resolution by a municipal legislative body to place a capital projects referendum levy question on the ballot and continuing through the day on which the referendum is submitted to the voters, neither the municipal legislative body nor the municipal park district may promote a position on the referendum by taking certain actions. Provides that specified elected or appointed municipal officials may discuss and personally advocate a position on a capital projects referendum levy outside a park's or park facility's regular operating hours as long as public funds are not used. Sets forth when a referendum is to be held and specifies various duties for the: (1) clerk of the circuit court with respect to the referendum; and (2) county auditor, including: (A) determining the estimated average percentage of property tax increase on property owners in the municipal park district that must be included on the question; and (B) distribution of proceeds attributable to property taxes imposed after being approved by the voters in a referendum to the municipal park district. Places limitations on: (1) holding successive capital projects referendum levies if a referendum is approved by the voters in a calendar year; and (2) the simultaneous imposition of more than one additional capital projects referendum levy approved in a subsequent referendum when a municipal park district is already imposing a referendum. Requires the municipal park board to establish a capital projects referendum tax levy fund (fund) if the voters approve the capital projects referendum levy. Specifies that money in the fund may be used only for capital expenditures, including the acquisition of land, incurred by the municipal park district.

AI Summary

This bill establishes a new legal framework for municipal park districts to conduct property tax referendums for capital projects. The bill allows municipal legislative bodies to place a referendum on the ballot to approve a temporary property tax levy specifically for park district capital expenditures, such as land acquisition. If approved by voters, the tax levy can be imposed for up to eight years, with the option to extend or reimpose the levy through subsequent referendums. The bill requires detailed public disclosure, including the exact percentage increase in property taxes for residential and business properties, and mandates that the county auditor calculate and certify these estimated increases. The referendum process is tightly regulated, with specific rules about when and how the vote can be held, and strict limitations on how government officials and employees can discuss or promote the referendum. The bill also includes provisions to prevent multiple tax levies from being imposed simultaneously and sets waiting periods between unsuccessful referendum attempts. Importantly, the funds raised through these referendums can only be used for capital expenditures and must be deposited into a dedicated capital projects referendum tax levy fund, ensuring transparency and specific use of the collected taxes.

Committee Categories

Government Affairs

Sponsors (1)

Last Action

First reading: referred to Committee on Local Government (on 01/08/2025)

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