Illinois Code § 35 ILCS 200/18-70

More than 5% increase; notice and hearing required.
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If the
estimate of the corporate authority made as provided in Section 18-60 is more
than 105% of the amount extended or estimated to be extended, plus any amount
abated by the corporate authority prior to extension, upon the final aggregate
levy of the preceding year, exclusive of election costs, the corporate
authority shall give public notice of and hold a public hearing on its intent
to adopt an aggregate levy in an amount which is more than 105% of the amount
extended or estimated to be extended upon the final aggregate levy extensions,
plus any amount abated, exclusive of election costs, for the preceding year.
The hearing shall not coincide with the hearing on the proposed budget of the
taxing district.

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