Libraries operating under the Illinois Local Library Act (75 ILCS 5/1-0.1 to 5/5-9) are a part of the municipality (city, village, incorporated town, or township) that levies taxes for it, even though the library has its own board of trustees. Its employees are considered to be employees of the municipality. Village libraries operating under the Village Library Act (75 ILCS 40/0.01 to 40/5) are part of the village, and their employees are considered village employees.
Libraries operating under the Public Library District Act of 1991 (75 ILCS 16/1-1 to 16/55-5) are independent units of government and may participate in IMRF as independent units.
If a city, village, or incorporated town or township library is converted to a library district, IMRF participation for library employees may continue while the library provides retirement program coverage, but for no longer than 547 days after the district is established. The library district may elect to participate in IMRF as a separate unit of government. Ask IMRF for a bulletin explaining how the district may elect to participate
Library systems operating under the Illinois Library Systems Act (75 ILCS 10/1 to 10/16) may participate as independent legal entities.