PTAX Freeze Bill Comparison
SB 484 (Cullerton, J./Currie)-CA #1 (Zalewski)
Length: 4-year State-wide property tax
freeze, levy years 2017 through 2020,
under PTELL.
Taxing Districts Impacted: Almost all
taxing districts subject to the PTELL
freeze, including home-rule units, and pre-
empts home-rule.
Exemptions: City of Chicago (as a taxing
district), CPS, and qualified school districts
from provisions of the freeze.
o Qualified school district is defined
as being designated as a school
district that is on the financial
watch status for the most recent
fiscal year (For FY 2017, there are
19 such school districts).
o Certain special purpose
extensions made for (i) bond
servicing and other indebtedness
(including payments under a
building commission lease issued
or entered into by the taxing
district), or (ii) pension
payments are exempt from
freeze.
o For 2017-2020, for taxing districts
that were subject to PTELL in the
2016 levy years, if special purpose
extensions (i) made for the
payment of principal and interest
on bonds or other indebtedness
issued by taxing district, or (ii)
made for contributions to a
pension fund was required to be
included in the districts aggregate
extension for the 2016 levy year,
then the extension limitation for
HB 4066 (Durkin)
Length: 4-year state-wide property tax
freeze, levy years 2017 through 2020,
under PTELL.
Taxing Districts Impacted: The proposal
makes all taxing districts subject to the
PTELL freeze, including home-rule units,
and pre-empts home-rule.
Exemptions: Provides that the limitations
of the PTAX freeze do not include special
purpose extensions made for the payment
of principal and interest on bonds or other
evidences of indebtedness issued by the
taxing district prior to the effective date of
the measure.
Debt Service Extension Base: The debt
service extension base is subject to the
freeze.
Referenda Provisions: Provides that
voters of a taxing district may vote
through referendum to approve a
reduced aggregate extensions base for a
specific levy year or years (not to exceed
a four-year period). Provides that there
must be a written petition, signed by a
number of voters equal to 5% of the total
votes cast for candidates for Governor in
the previous gubernatorial election,
submitted to the corporate authorities in
the taxing district. Upon receipt of the
petition, the corporate authorities would
have to adopt a resolution to put the
question before voters at the next regular
election held in that taxing district to
reduce the aggregate extension base.
o Provides that for calendar years
HB 696 (Franks/Cullerton, J.)
Length: Beginning levy year 2015, creates
an open-ended, State-wide PTAX freeze,
under PTELL.
Taxing Districts Impacted: Non-home
rules units.
Exemptions: Home-rule units.
Debt Service Extension Base: The debt
service extension base is subject to the
freeze.
Referenda Provisions: Phases out
referenda on applicability of PTELL law
to Illinois counties. Clarifies that these
referendums shall be held prior to taxable
year 2015.
o Phases out referenda on removal
of applicability of the PTELL law
to non-home-rule units. Provides
that no such referendums shall be
submitted for taxable year 2016 or
thereafter.
Exempt Mandate: Provides that the
provisions of the measure are exempt
mandates, meaning no reimbursement by
the State is required for implementation of
the measure.
Effective Date: Immediate.
 those extensions becomes (i) the
lesser of 5% or CPI or (ii) the rate
of increase approved by voters.
o For 2017-2020, provides that CPS
and qualified school districts that
were subject to PTELL in 2016,
become subject to (i) the lesser of
5% or CPI or (ii) the rate of
increase approved by voters.
Debt Service Extension Base: The debt
service extension base is subject to the
freeze.
Referenda Provisions: For 2017-2020, no
referenda on applicability of PTAX freeze
may be held.
o For 2017-2020, no referenda on
removal of the applicability of the
PTELL for non-home rule districts
may be held.
Exempt Mandate: No.
Effective Date: Immediate
2017-2021, a referendum may be
put to the voters as to whether
the PTAX freeze may be
continued for that specific
taxing district for a specified
number of years (not to exceed a
four-year period). The written
petition must be submitted to
the corporate authorities of a
given taxing district no later
than September 30, 2020.
o Allows the corporate authorities of
a taxing district to adopt a
resolution to put such a PTAX
freeze extension before the voters
at the next regular election. In
addition, allows for a written
petition, meeting the requisite
number of signatures, to be
submitted to the corporate
authorities in order to similarly
adopt such a resolution.
o Provides that for levy years
2017-2020 (the years the PTAX
freeze is in effect), prohibits
taxing districts from submitting
a referendum to voters on the
applicability/removal of PTELL
to those districts.

Exempt Mandate: Provides that the

provisions of the measure are exempt
mandates, meaning no reimbursement by
the State is required for implementation of
the measure.

Effective Date: Immediate.