What is a non-home rule unit?

In general, a non-home rule unit is the form of government for either a county that does not have a chief executive officer elected by the electors of the county or a municipality that has a population of more than 25,000. Municipalities that have a population of 25,000 or less may become home rule units, but must elect to do so by referendum. For more information, see PTAX-1002-8-A, Local Governments' Guide to Tax Allocations, Non-Home Rule Municipal Sales Taxes.

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