Relating to a streetcar system in the City of Salem; declaring an emergency.

2025 Regular Session Introduced by Tom Andersen and 1 co-sponsor

Suspends the debt service extension base for park districts in 2026, altering PTELL debt-service levy calculations for that levy year.

In committee upon adjournment.

Overview / Main purpose

HB 3841 (sponsored by Rep. Harry Benton) amends the Property Tax Extension Limitation Law (Part of the Property Tax Code, 35 ILCS 200/18‑185). The core substantive change in the introduced version is a one‑year suspension of the “debt service extension base” (DSEB) for park districts for the 2026 levy year. The bill text as filed cites 35 ILCS 200/18‑185.

Note: the bill packet provided contains an apparent title mismatch (a title referring to a Salem streetcar system and an emergency declaration). The statutory change and synopsis in the legislative text concern property tax law and park districts, not a streetcar system. This summary reflects the statutory content in the bill text.

Brief background on PTELL and the DSEB

PTELL limits annual growth in property tax extensions for many local units by applying a formula (typically tied to CPI or voter‑approved rates).

The debt service extension base (DSEB) is a component used to calculate allowable property tax extensions for repayment of bonded debt; it establishes a baseline for debt‑service extensions separate from the general extension limitation.

Suspending the DSEB for a levy year temporarily alters how debt‑service levies are treated under PTELL for the affected units.

Who is affected

Primary: park districts across the state that are subject to PTELL. For the 2026 levy year, those park districts would be subject to the statutory suspension.

Secondary: county clerks and local tax officials who calculate extensions and certify levies; taxpayers residing in the jurisdictions of affected park districts (potentially through changes in the calculation of property tax extensions).

Potential impacts

Administrative: county clerks and taxing authorities must implement the temporary suspension when computing 2026 levy extensions.

Fiscal: depending on how the suspension is implemented operationally, park districts may see altered limits on the amount they can extend for debt service in 2026; this could increase or preserve available levy capacity for debt service or change timing of tax collections. The bill text does not include dollar amounts, duration beyond the single levy year, or explicit directives about resulting levy amounts.

No explicit emergency clause language appears in the statutory text provided; the advertised title’s “declaring an emergency” is not reflected in the included amendment language.

Procedural status and timeline

Introduced (bill information): March 5, 2025 (filed by Rep. Harry Benton).

First reading and referrals occurred in February–March 2025; assigned to Revenue & Finance Committee, Tax Policy subcommittee, and other referrals shown in the record.

Subcommittee activity: considered and left pending after public hearing on April 28, 2025.

Current status: In committee upon adjournment (as of June 28, 2025).

Note on inconsistencies

The document package contains conflicting titles and metadata (reference to a Salem streetcar/emergency clause vs. the property tax amendment). This summary is based on the statutory language and synopsis contained in the bill text (amendment to 35 ILCS 200/18‑185 and suspension of the DSEB for park districts for levy year 2026).

Bill