Statehouse Insider

sSTATEHOUSE INSIDER Jason Anselment Legal/Legislative Counsel I S S U E S & I N S I G H T S F R O M T H E L E G A L / L E G I S L A T I V E S C E N E New park commissioners are taking office throughout the state this month, and this may be the first time many have held public office. Although serving as a park commissioner is typically very rewarding because of the positive impact park districts have on a community, the position also comes with great responsibility. An important part of fulfilling the role of park commissioner is to understand and adhere to numerous laws that impact the office, the board, and the day-to-day operations of the district. The best place for new commissioners to obtain an overview of their legal duties and responsibilities during their first few months in office is the IAPD Boot Camps that are being held regionally in May and June. While the Boot Camps are a valuable training course for new commissioners, they also offer an excellent opportunity for seasoned commissioners and executive directors to review their roles and responsibilities as well. Understand Public Meeting Rules While Satisfying Training Requirements Although some new commissioners have previously served on non-profit or other boards, it is important to understand that public bodies are governed by an entirely separate set of laws. For example, one key difference between private, nonprofit boards and public bodies is that the latter must comply with the Open Meetings Act. The Open Meetings Act governs the activities of every single meeting and contains specific rules ranging from whether an action can be taken at a meeting to the number of commissioners that can participate in a discussion outside of a public meeting. There are limits on when a board can go into closed session and specific requirements for agenda and meeting minutes just to name a few of the rules covered by the Act. In fact, the Open Meetings Act is such an important law that every newly elected board member is required by the law to complete a one-time training course within 90 days of taking Don’t Miss Valuable Training Opportunity at IAPD Boot Camps

their oath of office. The IAPD Boot Camp presents an opportunity for new commissioners to satisfy this requirement by attending a live, interactive course. While only brand new commissioners are required to take the one-time training for elected officials, history has shown that seasoned commissioners benefit greatly from the Boot Camp refresher course on these requirements as well. The only other option for new commissioners to satisfy the one-time training requirement is to attend an online training course that is administered by the Illinois Attorney General's Public Access Counselor (PAC). However, the Boot Camp has the major benefit of being interactive and allows participants to ask questions of the presenter. Those who choose to attend the IAPD Boot Camp will also receive a copy of the same Attorney General training materials that are part of the online training.

There are many laws that govern the activities and conduct of park commissioners. These laws raise a number of important legal questions for park commissioners to consider such as: Ÿ Can I be convicted for violating gift bans and other ethics laws? Ÿ What are the criminal penalties for violating the Open Meetings Act? Ÿ What are the rules governing conflicts of interest? Ÿ What is the role of a commissioner in the budget, appropriation and tax levy process? Ÿ What are my other legal duties and responsibilities as a park commissioner? Get the answers to each of these questions and many more at the IAPD Boot Camps. See page 7 for the times, dates and locations. Learn what to expect in your role as a commissioner and obtain other essential information all in one evening or morning. Have Questions? IAPD Boot Camps Have the Answers

Penalties for Ethics Violations Reinforce Need for Training Ethics laws are another important set of rules that are critical to understand from the outset of public service. Because violations of these laws carry significant penalties, board members must be mindful of these rules at all times.

Most new commissioners are likely familiar with the broad principle of a “conflict of interest,” but park commissioners must also be aware of laws that specifically impact public officials. For example, the State Officials and Employees Ethics Act sets the minimum requirements for a district's own ethics ordinance, prohibits more than a dozen different activities, and contains bans on the acceptance of gifts from specific sources.

The Public Officer Prohibited Activities Act is another important law that sets forth rules regarding prohibited interests in district contracts while numerous criminal statutes also govern conduct related to public contracts and competitive bidding.

All of these laws will be covered at the IAPD Boot Camps along with specific rules that govern commissioner conduct under the Park District Code. The course will help provide new commissioners with the guideposts they need to avoid pitfalls during their public service.

Overview of Financial Procedures & Other Responsibilities In addition to open meetings rules and ethics laws, numerous financial procedures that impact a park district's operations are also part of the Boot Camp curriculum. For example, experienced professionals will discuss the details of the budget and appropriation ordinance, the tax levy process, audit and financial reporting requirements and other basic financial information such as an overview of park district funds, which will provide a foundation of knowledge for commissioners to build upon during the upcoming year.

IAPD is Your Source for Leadership and Board Development Tools The topics above are just three that will be discussed at the IAPD Boot Camps. Being a good park commissioner requires an understanding of all laws and rules that govern park districts and locally elected officials. The IAPD Boot Camps offer a valuable opportunity for new commissioners to become familiar with these laws. Seasoned commissioners and executive directors will find this training to be an excellent refresher course as well.

Take advantage of this opportunity and other IAPD resources to help you be the best park commissioner you can be! CPI Rate for 2019 Extensions is 1.9%

IAPD has begun receiving inquiries regarding what Consumer Price Index (CPI) “cost of living” or inflation percentage to use in computing the 2019 extensions (taxes payable in 2020) under PTELL.

Section 18-185 of the Property Tax Code defines CPI as “the Consumer Price Index for All Urban Consumers for all items published by the United States Department of Labor.” This index is sometimes referred to as CPI-U. Section 18-185 defines “extension limitation” as “the lesser of 5% or the percentage increase in the Consumer Price Index during the 12-month calendar year preceding the levy year” (emphasis added).

For 2019 extensions (taxes payable in 2020), the CPI to be used for computing the extension limitation is 1.9%. The CPI is measured from December 2017 to December 2018. The U.S. City Average CPI for December 2017 was 246.524 and 251.233 for December 2018. The CPI change is calculated by subtracting the 2017 CPI of 246.524 from the 2018 CPI of 251.233. That amount, 4.709, is then divided by the 2017 CPI of 246.524, which results in 1.9% CPI.

Information on PTELL may be accessed through the Illinois Department of Revenue's website at www.tax.illinois.gov under the “Property Tax” link and the “Property Tax Extension Limitation Law (PTELL)” link under the “General Information” heading.

Year 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 December CPI-U 137.900 141.900 145.800 149.700 153.500 158.960 161.300 163.900 168.300 174.000 176.700 180.900 184.300 190.300 196.800 201.800 210.036 210.228 215.949 219.179 225.672 229.601 233.049 234.812 236.525 241.432 246.524 251.233 % Change From Previous December 2.9% 2.7% 2.7% 2.5% 3.6% 1.5% 1.6% 2.7% 3.4% 1.6% 2.4% 1.9% 3.3% 3.4% 2.5% 4.08% 0.1% 2.7% 1.5% 3.0% 1.7% 1.5% 0.8% 0.7% 2.1% 2.1% 1.9% % Use for PTELL Comments Levy Year Year Taxes Paid

2.9% 2.7% 2.7% 2.5% 3.6% 1.5% 1.6% 2.7% 3.4% 1.6% 2.4% 1.9% 3.3% 3.4% 2.5% 4.1% 0.1% 2.7% 1.5% 3.0% 1.7% 1.5% 0.8% 0.7% 2.1% 2.1% 1.9% 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 (5 % for Cook) 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020