The Illinois General Assembly will reconvene on March 3, 1982, in order to hear Governor James Thompson's State of the Budget Message. This will be the second major address the Governor has made since the first of the year. The first, the State of the State Message delivered to the General Assembly on January 13th keyed in on the fiscal condition of the state, pointed to the triple-A credit rating Illinois has maintained despite its loss by other major industrial states, and characterized Illinois government as living within its means while delivering "more services of greater quality to more people than at any other time in the state's history." The Governor also addressed the issue of state and local tax reform and made the following three proposals.

(1) That the General Assembly help the job climate of the state by passing legislation during this session which would prevent local government from unfairly re-classifying personal property as real estate in order to avoid the consequences of the Corporate Personal Property Replacement Tax.

(2) Called for a fundamental reassessment of our state and local tax structures, something which last occurred thirteen years ago in 1969. To meet this end he will appoint a State and Local Tax Reform Commission which will be required to report its findings and recommendations by December 1982, in order to provide the 83rd General Assembly with focus for a full debate of the issues.

Pictured left to right are: Harold Hawkins, Trustee, Springfield Park District, Treasurer, IAPD; Bert Pettyjohn, Trustee, Springfield Park District; Bob Martin, Trustee, Springfield Park District; Mary Eleanor Malloy, daughter of Louis A. Gietl, Jr.; Madonna Flickinger, daughter of Louis A. Gietl, Jr.; Mrs. Louis A. Gietl, Jr.; Dr. Ted Flickinger, Executive Director, IAPD; Louis Gietl, Trustee, Springfield Park District and son of Louis A. Gietl, Jr.; Patrick Cadigan, President, Springfield Park District; Pat Flannigan, Trustee, Springfield Park District. This picture was taken at the presentation of a resolution upon learning of the passing of Louis A. Gietl, Jr., a dedicated and tireless advocate of parks and recreation for over twenty (20) years. Mr. Cietl also served as the IAPD Treasurer and IAPD Board of Directors President.

(3) The third proposal is the most sweeping and was the topic of a meeting held shortly before the presentation of the Governor's speech between the Director of the Department of Revenue, members of the Governor's staff and representatives of local government. Thompson's property tax multiplier proposal garnered headlines the following day although it was just one paragraph of the Governor's 18-page message.

The proposal entitled "Local Taxes in Local Hands" would neutralize the effects of the state multiplier on local levels of assessment upon which tax revenue for local governments is computed. In effect this would put the entire onus of assessing property values on local assessors. Briefly, the multiplier works to equalize the value of property between counties to ensure that households located in different counties but in similar taxing districts bear an equal share of the tax burden. Local assessors are charged with the duty to value all nonfarm property at the statutory level of 33 1/3 percent of market value. Historically, however, this has not

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been done due to a number of factors including, pressures at the local level to under assess, as the result of different views of the value of similar properties, and in some instances due to a lack of resources to do the job properly. Nevertheless, this inability whether deliberate or not, would mean less revenue to those units of local government, such as park districts, with limitations on the level taxes they can levy. While the Governor's proposal is characterized as tax reform there is no question that it will in practice result in lower taxes locally and a lower level of operating income for local government. In fact, based on figures from 1980 and excluding Cook County, fewer than 18 of Illinois' 102 counties presently assess at or above the statutorily mandated 33 1/3 percent of market value. Should this proposal become law in the future it would most likely bring local governments into court to force local assessors into compliance with the law. Although the multiplier is not without its inequities, if it is properly computed, it does form the basis for equitable payment of taxes throughout the state. The Governor's proposal is that his "Local Taxes in Local Hands" initiative be implemented on 1983 assessments for taxes payable in 1984.

People in the News

Former Speaker of the House, Bill Redmond representing the 40th legislative district, has resigned as state representative culminating 23 years as a lawmaker. He was a recipient of the Illinois Association of Park Districts Outstanding Legislator Award in 1975 and 1980. His seat will be filled for the remainder of his term by Hurbert Loftus.

NOTE that the March IAPD Communicator has a legislative survey enclosed. Please respond to it so that we can provide the Illinois legislature with an accurate perspective on those issues facing parks, forest preserves, and conservation districts in Illinois.

Illinois Parks and Recreation     13      March/April 1982