(50 ILCS 475/5-20)
    Sec. 5-20. Establishment of STAR bond district.
    (a) The corporate authorities of a municipality may establish a STAR bond district within an eligible area within the municipality or partially outside the boundaries of the municipality in an unincorporated area of the county. A STAR bond district that is partially outside the boundaries of the municipality must also be approved by the corporate authorities of the county by the passage of a resolution. The corporate authorities of a county may establish a STAR bond district in an eligible area in any unincorporated area of the county.
    (b) When a political subdivision is interested in establishing a STAR bond district, the political subdivision must first provide notice to the Director of Commerce and Economic Opportunity and the Director of Revenue on or before June 1, 2026 of its intention to establish a STAR bond district. After filing notice, the political subdivision shall determine whether the area satisfies the statutory criteria to establish a STAR bond district consistent with this Act. The corporate authorities of the political subdivision shall adopt a resolution stating that the political subdivision is considering the establishment of a STAR bond district. The resolution shall:
        (1) give notice, in the same manner as set forth in
    
subsection (e) of Section 5-30, that a public hearing will be held to consider the establishment of a STAR bond district and fix the date, hour, and place of the public hearing, which shall be at a location that is within 20 miles of the STAR bond district, in a facility that can accommodate a large crowd, and in a facility that is accessible to persons with disabilities;
        (2) describe the proposed general boundaries of the
    
STAR bond district;
        (3) describe the STAR bond district plan;
        (4) require that a description and map of the
    
proposed STAR bond district are available for inspection at a time and place designated;
        (5) identify the master developer for the STAR bond
    
district; and
        (6) require that the corporate authorities consider
    
findings necessary for the establishment of a STAR bond district.
    (c) Upon the conclusion of the public hearing the corporate authorities of the political subdivision may adopt a resolution to establish the STAR bond district.
        (1) A resolution to establish a STAR bond district
    
shall:
            (A) make findings that the proposed STAR bond
        
district is to be developed with a STAR bond project;
            (B) make findings that the STAR bond district is
        
an eligible area;
            (C) contain a STAR bond district plan that
        
identifies in a general manner the buildings and facilities that are proposed to be constructed or improved as part of the STAR bond project and that includes plans for at least one development user;
            (D) contain the legal description of the STAR
        
bond district;
            (E) appoint the master developer for the STAR
        
bond district, subject to the provisions of Section 5-25, and, if applicable, verify that master developer has a signed project labor agreement for the construction of future improvements within any STAR bond projects;
            (F) if applicable, make a finding that the STAR
        
bond district plan demonstrates a reasonable expectation that it will meet the acreage, capital investment, sales, and job creation thresholds necessary to qualify as a NOVA district and contains a request for NOVA district designation; and
            (G) establish the STAR bond district, contingent
        
upon approval of the State as set forth in subsection (e).
        (2) If the resolution to establish a STAR bond
    
district is not adopted by the political subdivision within 60 days after the conclusion of the public hearing, then the STAR bond district shall not be established.
        (3) Upon adoption of a resolution to establish a STAR
    
bond district, the political subdivision shall send a certified copy of the resolution to the Director of Commerce and Economic Opportunity, the Director of Revenue, and the Director of the Governor's Office of Management and Budget within 60 days after the adoption of the resolution.
    (d) Upon adoption of a resolution to establish a STAR bond district, the STAR bond district and any STAR bond project shall be governed by a master development agreement between the political subdivision and the master developer. A STAR bond district that is partially outside the boundaries of a municipality shall require only one master development agreement, which shall be between the municipality and the master developer. In no event shall there be more than one master development agreement governing the terms and conditions of a STAR bond district. The master development agreement shall require the master developer to ensure compliance with the following requirements to reduce the ecological impact of the STAR bond district development: (i) inclusion of pollution prevention, erosion, and sedimentation control plans during construction; (ii) protection of endangered species' habitat and wetlands mitigation; (iii) preservation of at least 20% of the STAR bond district as green space, including lawns, parks, landscaped areas, paths, lakes, ponds, and other water features; (iv) promotion of the use of renewable energy to the extent commercially feasible; (v) implementation of recycling programs during construction and at completed STAR bond projects; (vi) preservation of water quality and promotion of water conservation through the use of techniques such as reusing storm water and landscaping with native and low-maintenance vegetation to reduce the need for irrigation and fertilization; (vii) inclusion of comprehensive lighting programs that reduce light pollution within the STAR bond district; and (viii) promotion of shared parking between different users to reduce the impact on project sites.
    (e) Upon adoption of a resolution to establish a STAR bond district, the political subdivision shall submit the proposed STAR bond district plan to the Department, the Department of Revenue, and the Governor's Office of Management and Budget for consideration. All proposed STAR bond district plans must be submitted on or before January 1, 2027 for consideration. The Department, the Department of Revenue, and the Governor's Office of Management and Budget shall make a joint recommendation to approve a STAR bond district if the agencies find that: (i) the proposed STAR bond district is an eligible area; (ii) the STAR bond district plan includes a STAR bond project that would entail a projected capital investment of at least $30,000,000 for a STAR bond district that is not proposed to be designated as a NOVA district or $500,000,000 for a STAR bond district that is proposed to be designated as a NOVA district; (iii) the STAR bond district plan includes a STAR bond project that is reasonably projected to produce at least $60,000,000 of annual gross sales and at least 300 new jobs or, for a STAR bond district proposed to be designated as a NOVA district, at least $300,000,000 of annual gross sales and 1,500 new jobs; (iv) the STAR bond district plan includes potential development users; (v) the creation of the STAR bond district and STAR bond district plan are in accordance with the purpose of this Act and the public interest; and (vi) the STAR bond district and STAR bond district plan meet any other requirement that the State deems appropriate. The agencies shall send a copy of their written findings and recommendation for approval or denial of a STAR bond district to the Office of the Governor for review and final action. In the case of any NOVA district, those written findings and recommendations shall be submitted to the Office of the Governor within 60 days following the agencies' receipt of the District Plan proposing the NOVA district.
    (f) Upon receipt of the written findings and recommendations, the Office of the Governor shall review the submission and issue a final approval or denial of the STAR bond district and send written notice of its approval or denial to the requesting political subdivision and to the agencies. If requested by the political subdivision under paragraph (F) of subsection (c) of this Section, the written notice shall also include a determination as to whether the proposed STAR bond district qualifies for designation as a NOVA district and shall be issued within 30 days after the Office of the Governor receives the written findings of the agencies as provided in subsection (e).
    (g) Starting on the fifth anniversary of the first date of distribution of State sales tax increment from the approved STAR bond project in the STAR bond district, or, if the project is in a NOVA district, the earlier of (i) the fifteenth anniversary of that date or (ii) the date requested by the master developer, and continuing each anniversary thereafter, the Director shall, in consultation with the political subdivision and the master developer, determine the total number of new jobs created within the STAR bond district, the total development cost to date, and the master developer's compliance with its obligations under any written agreements with the State. If, on the fifth anniversary of the first date of distribution of State sales tax increment from the approved STAR bond project in the STAR bond district, or the earlier of (i) the fifteenth anniversary of that date or (ii) the date requested by the master developer if the project is in a NOVA district, the Director determines that the total development cost to date is not equal to or greater than (i) $30,000,000 if the project is not in a NOVA district or (ii) $500,000,000 if the project is in a NOVA district, or that the master developer is in breach of any written agreement with the State, then no new STAR bonds may be issued in the STAR bond district until the total development cost exceeds $30,000,000 or $500,000,000, as applicable, or the breach of agreement is cured, or both. If, on the fifth anniversary of the first date of distribution of State sales tax increment from the approved STAR bond project in the STAR bond district, or the earlier of (i) the fifteenth anniversary of that date or (ii) the date requested by the master developer if the project is in a NOVA district, there are not at least (i) 300 new jobs existing in the STAR bond district if the project is not in a NOVA district or (ii) 1,500 new jobs existing in the STAR bond district if the project is in a NOVA district, the State may require the master developer to pay the State a penalty of $1,500 per job under 300 or 1,500, as applicable, each year until the earlier of (i) the twenty-third anniversary of the first date of distribution of State sales tax increment from the approved STAR bond project in the STAR bond district, (ii) the date that all STAR bonds issued in the STAR bond district have been paid off, or (iii) the date on which at least 300 jobs or 1,500 jobs, as applicable, have been created in the STAR bond district. Upon creation of 300 jobs or 1,500 jobs, as applicable, in the STAR bond district, there shall not be an ongoing obligation to maintain those jobs after the fifth anniversary of the first date of distribution of State sales tax increment from the approved STAR bond project in the STAR bond district, and the master developer shall be relieved of any liability with respect to job creation under this subsection. Notwithstanding anything to the contrary in this subsection, the master developer shall not be liable for the penalties set forth in this subsection if the breach of agreement, failure to reach the required amount in total development costs, or failure to create the required number of jobs is due to delays caused by force majeure, as that term is defined in the master development agreement.
(Source: P.A. 104-453, eff. 12-12-25.)