The Fall Veto Session of the Illinois House and Senate spawned a flurry of activity revolving around property tax relief. A number of legislators introduced bills which would affect the tax collections of all units of local government, in spite of the fact that the recent income tax increase will only benefit municipalities, counties and school districts.

On October 18, House Minority Leader Lee Daniels successfully amended S.B. 1402 to include a host of property tax limitation measures. S.B. 1402 at this writing has gone back to the Senate for concurrence.

The following are the most potentially damaging provisions now contained within S.B. 1402:

1. The general homestead exemption would be increased by $1,000. A good way to calculate the impact of this exemption for your park district is to take the number of homeowners, multiply by the $1,000 exemption, and multiply that total by the tax race you apply.

   The senior citizen exemption would be increased by $1,000. The senior citizen homestead exemption can be calculated according to the same formula mentioned above.

   It is safe to assume that based on statewide figures, 20% of all homeowners are seniors.

2. The equalized assessed value of property statewide would be frozen for one year in order for local governments to base their tax levies on a known tax base. This is commonly referred to as "prior year EAV".

   This proposal would have an immediate impact on tax levies for 1989 and subsequent years as local governments would be required to levy against the previous year's equalized assessed value. This would result in a one year loss in revenue growth for districts in high-growth areas or for those districts expecting reassessment in suburban Chicago.

3. The Truth-in-Taxation Act would be expanded to require that an aggregate levy exceeding 105% of the preceding year's levy must be adopted by a three-fifth's vote of the park district board. Further, that an aggregate levy exceeding 110% of the preceding year's levy would be subject to public referendum.

   The latter part of this proposal would be extremely damaging to those park districts in high-growth areas or subject to quadrennial reassessment.

4. After January 1, 1990, all taxing districts would be required to file their levy on or before the second Tuesday in August.

   * Note that this negates the gains we made this year through H.B. 1148 which extended the filing deadline for park districts until the third Tuesday in December.

5. Beginning with the 1991 extension year, property taxes would be billed and collected in four installments each year.

6. The senior citizens circuit breaker income eligibility would be increased from $14,000 to $20,000, and the age requirement would be lowered from 65 to 60.

NOTE: Attempts to pass tax reform legislation fell short during the Veto Session. However, the provisions of S.B. 1402 will be reintroduced in January 1990 when the legislature reconvenes.

The following bills are other new bill introductions that specifically relate to the ability of units of local government to collect taxes. Note that both the House and Senate have introduced property tax relief measures. Those measures are as follows:

New Bill Introductions

HOUSE

HB 2826 — FARLEY — increases senior citizens homestead exemption from $2,000 to $2,500 beginning January 1, 1990.

HB 2828 — CAPPARELLI ET AL — Amends Revenue Act; increases general homestead exemption from $3,500 to $5,500.

HB 2829 — FARLEY ET AL — increases senior citizens homestead exemption from $2,000 to $4,000.

HB 2830 — DE LEO ET AL — Amends Revenue Act, Truth in Taxation and State Mandates Acts; requires taxing districts to hold a referendum for a tax levy which is over 105% of their tax levy for the preceding year; exempts from reimbursement under Mandates Act.

HB 2831 — BUGIELSKI ET AL — Amends Truth in Taxation and Mandates Acts; requires taxing districts proposing levy's over 105% of their property tax levy in immediately preceding year to mail notice of such increase, and hearing notices, to taxpayers.

SENATE

SB 1469 — DEL VALLE ET AL — Amends Revenue Act; establishes a uniform date for filing tax levies beginning in 1991; provides EAV for 1990 and subsequent years be EAV for year immediately before the levy year; provides for quarterly billing and payments for property taxes.

SB 1470 — LECHOWICZ ET AL — Amends Senior Citizens Property Tax Relief Act; increases income threshold for such tax relief grant eligibility from $14,000 to $20,000 a year; increases elderly homestead exemption from $2,000 to $3,000, and general homestead from $3,500 to $4,500.

SB 1471 — J.E. JOYCE — Amends Revenue, Truth in Taxation and State Mandates Acts; requires taxing districts to hold a referendum for a tax levy which is over 105% of their tax levy for the preceding year.

SB 1472 — J.E. JOYCE — Amends Truth in Taxation and Mandates Acts; requires districts proposing a tax levy which is over 105% of property tax levy to mail notice of such proposal to taxpayers.

SB 1473 — J.E. JOYCE — Amends Revenue Act; increases general homestead exemption from $3,500 to $5,500.

SB 1474 — J.E. JOYCE — Amends Revenue Act; increases elderly homestead exemption from $2,000 to $4,000.

SB 1479 — LECHOWICZ ET AL — Property Tax Limitation Act (New Act); property taxes amounts extended for any taxing district in any calendar year may not exceed such taxes intended for that taxing district for the immediately preceding calendar year increased by percentage of increase in federal consumer price index for immediately preceding year; provides for certain limitations.

NATIONAL ISSUES

American Heritage Trust (H.R. 876, SB 370) — This legislation would combine existing Land and Water Conservation Fund, Historic Preservation Fund and Urban Park and Recreation Program authorities and resources to ultimately create a self-sustaining trust. Initial annual outlays would be $500,000,000, increasing to about $1,000,000,000 annually after 5 years. H.R. 876 was reported by House Committee on Interior and Insular Affairs on July 17 (H.Rpt. 101-148) with a favorable recommendation; 221 Representatives cosponsor H.R. 876. House rules committee and floor action are anticipated, but the schedule remains uncertain. SB 370 is pending in the Senate Subcommittee on Public Lands, National Parks and Forests; 39 Senators cosponsor SB 370. Senate Subcommittee hearings have not been scheduled but are anticipated.

Fiscal Year 1990 Appropriations — The House on October 3 and Senate on October 7 approved H.R. 2788, the final fiscal 1990 Interior appropriations bill. It included a House and Senate recommended $20 million for Land and Water Conservation Fund state assistance (including $3.3 for program administration). Also included in the bill finalized by a House/Senate conference committee (Conf. Rpt. 101-264) was $212.6 million for federal LWCF: $12.61 million for the Bureau of Land Management, $67.99 million for the Fish and Wildlife Service, $68.56 million for the National Park Service and $63.44 for the Forest Service. The bill appropriated $16.13 million for NPS National Recreation and Preservation. It included $3.86 million for Rivers and Trails programs, funding both rivers and trails technical assistance and rails-to-trails activities.

Volunteer Protection Act of 1989 (H.R. 911, SB 520) — Bills by Rep. John Edward Porter (R-IL) and Sen. Dennis DeConcini (D-AZ) would encourage states to give volunteers on the job immunity from lawsuits. An additional one percent of states' Social Services Block Grants would be provided if statutes protecting volunteers were enacted. A survey would be conducted two years after enactment to ascertain which states were in compliance. Recent provisions are now included permitting states to require that volunteer organizations maintain insurance and excluding volunteer motor vehicle operators from immunity.

H.R. 911 introduced February 7 currently has 200 cosponsors and awaits action in both House Judiciary and the Ways and Means Committees. SB 520 was introduced March 7 and was referred to the Senate Judiciary Subcommittee on Courts and Administrative Practice. No further action. Porter is gathering cosponsors to help encourage hearings. The opinion of Rep. Jack Brooks (D-TX), chairman

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Legal/Legislative (Continued)

of the House Judiciary Committee, is unknown, but is expected to be less negative than that of former judiciary chairman Rep. Peter Rodino (D-NJ) who opposed the bill. Opposition from trial lawyers association continues. NRPA has chosen NOT to support this legislation.

Basic Health Benefits for All Workers Act (SB 768) — Introduced in the 100th and 101st Congress by Sen. Edward Kennedy (D-MA), would mandate employers provide certain health benefits to all employees working over 17 1/2 hours weekly. The bill requires that employers pay 80 percent of insurance premiums for all employees working 25 hours or more per week and all costs for workers not earning at least 25 percent more than the minimum wage. Contributions of employees working between 17 1/2 and 25 hours weekly would be slightly higher. The Administration opposes the bill.

The House bill, H.R. 1845, was introduced by Rep. Henry Waxman (D-CA) and has 18 cosponsors. It was referred to four subcommittees and had one hearing in the Education and Labor Subcommittee on Labor/Management Relations October 11 and 12. SB 768 had two hearings and was ordered reported July 12 from the Senate Labor and Human Resources Committee — which is chaired by Sen. Kennedy. Prospects for passage during this Congress appear dim.

PESTICIDE LEGISLATION

All park and forest preserve districts which spread lawn care products on either their grounds or golf courses need to be aware of legislation which was passed during June of this year. Public Act 86-358 takes effect on January 1, 1990. This new Public Act requires that notification be made immediately following the application of lawn care products to lawns as well as to golf courses. With regard to notification for the application of plant protectants on a golf course, note the following required procedures:

1. Each golf course must post in a conspicuous place (or places) an all-weather poster or placard stating to users of, or visitors to, the golf course that, from time to time, plant protectants are in use and additionally stating that if any questions or concerns arise, in relation to the application of such plant protectants, then the golf course Superintendent or his designee should be contacted to supply specific information.

2. At a minimum, the poster or placard shall be prominently displayed in the pro shop, locker rooms and first tee of each golf course.

3. The poster or placard shall be a minimum size of 81/2 " x 11", and the lettering shall not be less than 1/2 inch.

4. The poster or placard shall read, "Plant protectants are periodically applied to this golf course. If desired, you may contact your golf course Superintendent for further information".

Note that the law also requires prior notification of pesticide or other lawn-care product application to any landlord or resident with property that abuts, or is adjacent to, a golf course. Individuals may receive such notification by contacting the golf course Superintendent and providing their name, address and telephone number.

At least the day before a scheduled application of lawn care products, or plant protectants, or both, the golf course Superintendent must provide notification to any person who has requested notification. Such notification must be made in writing, in person, or by telephone and must also disclose the date and the approximate time of day of application.

In the event that the golf course Superintendent is unable to provide prior notification to a landlord or residence because of the absence or inaccessibility of such individual, at the time of application, the golf course Superintendent shall leave a written notice at the residence which shall provide the specified information.

The Act also requires that by no later than January 1, 1992, wash water containment areas must be used in any facility as defined by the Act and that no wash water or rinsates may be released into the environment except in accordance with applicable law.

A complete copy of this legislation is available by contacting the IAPD offices at 211 East Monroe, Springfield, IL 62701.

The Joint Legislative Committee of the Illinois Association of Park Districts and the Illinois Park and Recreation Association will be reviewing suggestions for legislative proposals within the next two months. Any ideas that you have in regard to suggested legislation should be forwarded to the attention of Peter M. Murphy, General Counsel, at the IAPD offices.