Illinois Code § 55 ILCS 5/5-1034

Tax for provision of social services for senior citizens.
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The county board may annually impose a tax of not to exceed .025 percent
of the value, as equalized or assessed by the Department of Revenue, of
all the taxable property in the county for the purpose of providing social
services for senior citizens as described in Sections 5-1005 and 5-1091.

 
This tax shall not be levied in any county until the question of its adoption
is submitted to the electors thereof and approved by a majority of those
voting on the question. This question may be submitted at an election held
in the county, after the adoption of a resolution by the County Board providing
for the submission of the question at a referendum. The question shall
be certified by the board to the proper election officials, who shall submit
the question at an election held in accordance with the general election
law. If a majority of the votes cast on the question is in favor of the
levy of such tax, it may thereafter be levied in such county for
each succeeding year.

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