IL SB3163

Amends the Fire Protection District Act to allow boards of trustees to accumulate funds in the district's corporate fund or other district funds for specified purposes.

Expands allowable fund accumulation purposes to include emergency medical services, technical rescue, other fire district services, and providing employees with other post-employment benefits.

Permits fire protection districts to levy taxes in excess of current requirements for fund accumulation, subject to existing tax rate limitations of up to 0.125% of taxable property value without referendum.

Allows districts to levy taxes between 0.125% and 0.30% of taxable property value following established procedures similar to the base rate process.

Enables districts to levy taxes up to 0.40% of taxable property value upon voter approval through referendum.