093_SB1498ham003











                                     LRB093 06568 SJM 20255 a

 1                    AMENDMENT TO SENATE BILL 1498

 2        AMENDMENT NO.     .  Amend Senate Bill 1498 by  replacing
 3    everything after the enacting clause with the following:

 4        "Section  5.  The Economic Development Area Tax Increment
 5    Allocation Act is amended by changing Section 6 as follows:

 6        (20 ILCS 620/6) (from Ch. 67 1/2, par. 1006)
 7        Sec.  6.  Filing  with  county  clerk;  certification  of
 8    initial equalized assessed value.
 9        (a)  The municipality shall file a certified copy of  any
10    ordinance  authorizing tax increment allocation financing for
11    an economic development project area with the  county  clerk,
12    and  the  county clerk shall immediately thereafter determine
13    (1) the most recently ascertained equalized assessed value of
14    each lot, block, tract or parcel of real property within  the
15    economic   development  project  area  from  which  shall  be
16    deducted  the  homestead  exemptions  provided  by   Sections
17    15-170,  and  15-175,  and  15-176  of the Property Tax Code,
18    which value shall be the "initial equalized  assessed  value"
19    of  each  such piece of property, and (2) the total equalized
20    assessed value  of  all  taxable  real  property  within  the
21    economic development project area by adding together the most
22    recently ascertained equalized assessed value of each taxable
 
                            -2-      LRB093 06568 SJM 20255 a
 1    lot,  block,  tract,  or  parcel of real property within such
 2    economic  development  project  area,  from  which  shall  be
 3    deducted  the  homestead  exemptions  provided  by   Sections
 4    15-170,  and 15-175, and 15-176 of the Property Tax Code, and
 5    shall certify such amount as  the  "total  initial  equalized
 6    assessed  value"  of  the  taxable  real  property within the
 7    economic development project area.
 8        (b)  After the county  clerk  has  certified  the  "total
 9    initial   equalized  assessed  value"  of  the  taxable  real
10    property in the economic development project  area,  then  in
11    respect  to  every  taxing  district  containing  an economic
12    development project area,  the  county  clerk  or  any  other
13    official  required  by  law  to  ascertain  the amount of the
14    equalized assessed value of all taxable property within  that
15    taxing  district  for  the  purpose of computing the rate per
16    cent of tax to be extended upon taxable property within  that
17    taxing  district,  shall  in  every  year  that tax increment
18    allocation financing is in effect  ascertain  the  amount  of
19    value  of taxable property in an economic development project
20    area by including in that amount the  lower  of  the  current
21    equalized  assessed  value  or  the  certified "total initial
22    equalized assessed value" of all  taxable  real  property  in
23    such  area.  The  rate  per  cent  of tax determined shall be
24    extended to the  current  equalized  assessed  value  of  all
25    property in the economic development project area in the same
26    manner  as  the rate per cent of tax is extended to all other
27    taxable property in  the  taxing  district.   The  method  of
28    allocating   taxes   established  under  this  Section  shall
29    terminate  when  the   municipality   adopts   an   ordinance
30    dissolving  the  special tax allocation fund for the economic
31    development   project   area,   terminating   the    economic
32    development  project  area,  and  terminating  the use of tax
33    increment allocation financing for the  economic  development
34    project  area.   This Act shall not be construed as relieving
 
                            -3-      LRB093 06568 SJM 20255 a
 1    property owners within an economic development  project  area
 2    from  paying  a  uniform  rate  of  taxes  upon  the  current
 3    equalized   assessed  value  of  their  taxable  property  as
 4    provided in the Property Tax Code.
 5    (Source: P.A. 88-670, eff. 12-2-94.)

 6        Section 10.  The Property Tax Code is amended by changing
 7    Sections 14-15, 15-10, 15-170,  15-175,  and  20-178  and  by
 8    adding Section 15-176 as follows:

 9        (35 ILCS 200/14-15)
10        Sec.  14-15.  Certificate of error; counties of 3,000,000
11    or more.
12        (a)  In counties with 3,000,000 or more inhabitants,  if,
13    after the assessment is certified pursuant to Section 16-150,
14    but  subject  to  the  limitations  of subsection (c) of this
15    Section, the county assessor discovers an error or mistake in
16    the assessment, the  assessor  shall  execute  a  certificate
17    setting  forth  the  nature  and  cause  of  the  error.  The
18    certificate when endorsed by the  county  assessor,  or  when
19    endorsed  by  the county assessor and board of appeals (until
20    the first Monday in December 1998 and  the  board  of  review
21    beginning  the  first Monday in December 1998 and thereafter)
22    where the certificate is executed for  any  assessment  which
23    was  the subject of a complaint filed in the board of appeals
24    (until the first Monday in December 1998  and  the  board  of
25    review  beginning  the  first  Monday  in  December  1998 and
26    thereafter) for the tax year for  which  the  certificate  is
27    issued,  may,  either be certified according to the procedure
28    authorized by this Section or be presented  and  received  in
29    evidence    in   any   court   of   competent   jurisdiction.
30    Certification is authorized, at the discretion of the  county
31    assessor,  for:  (1) certificates of error allowing homestead
32    exemptions pursuant to Sections 15-170, 15-172,  and  15-175,
 
                            -4-      LRB093 06568 SJM 20255 a
 1    and 15-176; (2) certificates of error on residential property
 2    of  6  units  or  less;  (3)  certificates  of error allowing
 3    exemption of the property pursuant to Section 14-25; and  (4)
 4    other  certificates  of error reducing assessed value by less
 5    than $100,000.  Any certificate of error not certified  shall
 6    be  presented to the court. The county assessor shall develop
 7    reasonable  procedures  for  the  filing  and  processing  of
 8    certificates  of  error.   Prior  to  the  certification   or
 9    presentation  to the court, the county assessor or his or her
10    designee shall execute and  include  in  the  certificate  of
11    error  a statement attesting that all procedural requirements
12    pertaining to the issuance of the certificate of  error  have
13    been met and that in fact an error exists. When so introduced
14    in evidence such certificate shall become a part of the court
15    records,  and shall not be removed from the files except upon
16    the order of the court.
17        Certificates of error that will be presented to the court
18    shall be  filed  as  an  objection  in  the  application  for
19    judgment  and order of sale for the year in relation to which
20    the certificate is made or as an amendment to  the  objection
21    under  subsection  (b).  Certificates of error that are to be
22    certified according  to  the  procedure  authorized  by  this
23    Section need not be presented to the court as an objection or
24    an  amendment  under  subsection (b). The State's Attorney of
25    the county in which the property is  situated  shall  mail  a
26    copy of any final judgment entered by the court regarding any
27    certificate  of  error to the taxpayer of record for the year
28    in question.
29        Any unpaid taxes after the entry of the final judgment by
30    the court or certification on certificates issued under  this
31    Section  may be included in a special tax sale, provided that
32    an advertisement is published and a notice is mailed  to  the
33    person  in whose name the taxes were last assessed, in a form
34    and manner substantially similar  to  the  advertisement  and
 
                            -5-      LRB093 06568 SJM 20255 a
 1    notice  required  under  Sections  21-110  and  21-135.   The
 2    advertisement  and sale shall be subject to all provisions of
 3    law  regulating  the  annual  advertisement   and   sale   of
 4    delinquent  property, to the extent that those provisions may
 5    be made applicable.
 6        A certificate of error certified under this Section shall
 7    be given effect by the county treasurer, who shall  mark  the
 8    tax   books  and,  upon  receipt  of  one  of  the  following
 9    certificates from the county assessor or the county  assessor
10    and the board of review where the board of review is required
11    to  endorse  the certificate of error, shall issue refunds to
12    the taxpayer accordingly:

13                           "CERTIFICATION
14        I, .................., county  assessor,  hereby  certify
15        that  the  Certificates  of Error set out on the attached
16        list have been duly issued to correct an error or mistake
17        in the assessment."

18                           "CERTIFICATION
19        I,   ..................,   county   assessor,   and   we,
20        ........................................................,
21        members of the board of review, hereby certify  that  the
22        Certificates  of  Error set out on the attached list have
23        been duly issued to correct an error or  mistake  in  the
24        assessment and that any certificates of error required to
25        be   endorsed  by  the  board  of  review  have  been  so
26        endorsed."

27        The county treasurer has the power to mark the tax  books
28    to  reflect  the  issuance of certificates of error certified
29    according to the procedure authorized  in  this  Section  for
30    certificates   of   error   issued  under  Section  14-25  or
31    certificates of error issued to and including 3  years  after
32    the  date  on which the annual judgment and order of sale for
33    that tax year was first entered.  The  county  treasurer  has
 
                            -6-      LRB093 06568 SJM 20255 a
 1    the power to issue refunds to the taxpayer as set forth above
 2    until  all  refunds  authorized  by  this  Section  have been
 3    completed.
 4        To the extent that the certificate of error obviates  the
 5    liability   for  nonpayment  of  taxes,  certification  of  a
 6    certificate of error according to the procedure authorized in
 7    this  Section  shall  operate  to  vacate  any  judgment   or
 8    forfeiture as to that year's taxes, and the warrant books and
 9    judgment  books  shall be marked to reflect that the judgment
10    or forfeiture has been vacated.
11        (b)  Nothing in subsection (a) of this Section  shall  be
12    construed  to  prohibit the execution, endorsement, issuance,
13    and adjudication of a certificate of error if (i) the  annual
14    judgment  and  order  of sale for the tax year in question is
15    reopened for further proceedings upon consent of  the  county
16    collector  and  county  assessor,  represented by the State's
17    Attorney, and (ii)  a  new  final  judgment  is  subsequently
18    entered  pursuant  to  the  certificate.  This subsection (b)
19    shall be construed as declarative of existing law and not  as
20    a new enactment.
21        (c)  No certificate of error, other than a certificate to
22    establish an exemption under Section 14-25, shall be executed
23    for  any  tax  year more than 3 years after the date on which
24    the annual judgment and order of sale for that tax  year  was
25    first  entered,  except  that  during calendar years 1999 and
26    2000 a certificate of error may be executed for any tax year,
27    provided that the error or  mistake  in  the  assessment  was
28    discovered  no  more than 3 years after the date on which the
29    annual judgment and order of sale for that tax year was first
30    entered.
31        (d)  The time limitation  of  subsection  (c)  shall  not
32    apply  to  a certificate of error correcting an assessment to
33    $1, under Section 10-35, on a parcel that  a  subdivision  or
34    planned  development  has  acquired by adverse possession, if
 
                            -7-      LRB093 06568 SJM 20255 a
 1    during the tax year for which the certificate is executed the
 2    subdivision or planned development used the parcel as  common
 3    area, as defined in Section 10-35, and if application for the
 4    certificate of error is made prior to December 1, 1997.
 5        (e)  The  changes made by this amendatory Act of the 91st
 6    General  Assembly  apply  to  certificates  of  error  issued
 7    before, on, and after the effective date of  this  amendatory
 8    Act of the 91st General Assembly.
 9    (Source: P.A. 90-4, eff. 3-7-97; 90-288, eff. 8-1-97; 90-655,
10    eff. 7-30-98; 91-393, eff. 7-30-99; 91-686, eff. 1-26-00.)

11        (35 ILCS 200/15-10)
12        Sec.     15-10.  Exempt    property;    procedures    for
13    certification.  All property  granted  an  exemption  by  the
14    Department  pursuant  to the requirements of Section 15-5 and
15    described  in  the  Sections  following  Section  15-30   and
16    preceding  Section  16-5,  to  the extent therein limited, is
17    exempt from  taxation.  In  order  to  maintain  that  exempt
18    status,  the  titleholder  or  the  owner  of  the beneficial
19    interest of any property that is exempt must  file  with  the
20    chief  county  assessment officer, on or before January 31 of
21    each year (May 31 in the case of property exempted by Section
22    15-170), an affidavit stating  whether  there  has  been  any
23    change  in the ownership or use of the property or the status
24    of  the  owner-resident,  or  that  a  disabled  veteran  who
25    qualifies under Section 15-165 owned and used the property as
26    of January 1 of that year.  The nature of any change shall be
27    stated in the  affidavit.    Failure  to  file  an  affidavit
28    shall,   in   the   discretion  of  the  assessment  officer,
29    constitute cause to terminate the exemption of that property,
30    notwithstanding any other provision of this Code. Owners of 5
31    or more such exempt parcels within a county may file a single
32    annual affidavit in lieu of an  affidavit  for  each  parcel.
33    The  assessment  officer,  upon  request,  shall  furnish  an
 
                            -8-      LRB093 06568 SJM 20255 a
 1    affidavit  form  to  the owners, in which the owner may state
 2    whether there has been any change in the ownership or use  of
 3    the property or status of the owner or resident as of January
 4    1  of  that year. The owner of 5 or more exempt parcels shall
 5    list all the properties giving the same information for  each
 6    parcel as required of owners who file individual affidavits.
 7        However,   titleholders   or  owners  of  the  beneficial
 8    interest in any property exempted under any of the  following
 9    provisions  are not required to submit an annual filing under
10    this Section:
11             (1)  Section 15-45 (burial grounds) in  counties  of
12        less   than   3,000,000   inhabitants   and  owned  by  a
13        not-for-profit organization.
14             (2)  Section 15-40.
15             (3)  Section 15-50 (United States property).
16        If there is a change in use or ownership, however, notice
17    must be filed pursuant to Section 15-20.
18        An application for homestead exemptions shall be filed as
19    provided  in  Section  15-170  (senior   citizens   homestead
20    exemption), Section 15-172 (senior citizens assessment freeze
21    homestead  exemption), and Sections Section 15-175 and 15-176
22    (general homestead exemption), respectively.
23    (Source: P.A. 92-333, eff. 8-10-01; 92-729, eff. 7-25-02.)

24        (35 ILCS 200/15-170)
25        Sec. 15-170.  Senior Citizens  Homestead  Exemption.   An
26    annual  homestead exemption limited, except as described here
27    with relation to cooperatives or life care facilities,  to  a
28    maximum  reduction set forth below from the property's value,
29    as  equalized or assessed by the Department, is  granted  for
30    property  that  is   occupied  as  a residence by a person 65
31    years of age or older who is liable for  paying  real  estate
32    taxes  on  the  property  and  is  an  owner of record of the
33    property or has a legal  or  equitable  interest  therein  as
 
                            -9-      LRB093 06568 SJM 20255 a
 1    evidenced  by  a  written  instrument, except for a leasehold
 2    interest, other than a leasehold interest of land on which  a
 3    single  family  residence  is located, which is occupied as a
 4    residence by a person 65 years or older who has an  ownership
 5    interest  therein,  legal,  equitable  or as a lessee, and on
 6    which he or she is liable for the payment of property  taxes.
 7    The  maximum  reduction  shall  be  $2,500  in  counties with
 8    3,000,000  or  more  inhabitants  and  $2,000  in  all  other
 9    counties.  For land improved with an apartment building owned
10    and operated as a cooperative, the maximum reduction from the
11    value of the property, as equalized by the Department,  shall
12    be  multiplied  by the number of apartments or units occupied
13    by a person 65 years of  age  or  older  who  is  liable,  by
14    contract  with  the  owner  or  owners of  record, for paying
15    property taxes on the property and is an owner of record of a
16    legal or equitable  interest  in  the  cooperative  apartment
17    building, other than a leasehold interest.  For land improved
18    with  a  life  care  facility, the maximum reduction from the
19    value of the property, as equalized by the Department,  shall
20    be  multiplied  by the number of apartments or units occupied
21    by persons 65 years of age  or  older,  irrespective  of  any
22    legal,  equitable, or leasehold interest in the facility, who
23    are liable, under a contract with  the  owner  or  owners  of
24    record  of  the  facility,  for  paying property taxes on the
25    property.  In a cooperative or a life care facility  where  a
26    homestead    exemption  has  been  granted,  the  cooperative
27    association or the management  firm  of  the  cooperative  or
28    facility   shall  credit  the  savings  resulting  from  that
29    exemption only to the apportioned tax liability of the  owner
30    or  resident  who qualified for the exemption. Any person who
31    willfully refuses to so credit the savings shall be guilty of
32    a Class B misdemeanor. Under this Section and Section 15-175,
33    "life care facility" means a facility as defined in Section 2
34    of the Life Care Facilities Act, with which the applicant for
 
                            -10-     LRB093 06568 SJM 20255 a
 1    the homestead exemption has a life care contract  as  defined
 2    in that Act.
 3        When  a  homestead  exemption has been granted under this
 4    Section and the  person  qualifying  subsequently  becomes  a
 5    resident  of  a facility licensed under the Nursing Home Care
 6    Act, the exemption shall continue so long  as  the  residence
 7    continues to be occupied by the qualifying person's spouse if
 8    the  spouse  is 65 years of age or older, or if the residence
 9    remains unoccupied but is still owned by the person qualified
10    for the homestead exemption.
11        A person who will be 65 years of age during  the  current
12    assessment  year shall be eligible to apply for the homestead
13    exemption during that assessment year. Application  shall  be
14    made  during  the application period in effect for the county
15    of his residence.
16        Beginning with assessment year 2003, for taxes payable in
17    2004, property that is first occupied as  a  residence  after
18    January  1 of any assessment year by a person who is eligible
19    for  the  senior  citizens  homestead  exemption  under  this
20    Section  must  be  granted  a  pro-rata  exemption  for   the
21    assessment  year. The amount of the pro-rata exemption is the
22    exemption allowed in the county under this Section divided by
23    365  and  multiplied  by  the  number  of  days  during   the
24    assessment  year the property is occupied as a residence by a
25    person eligible for the exemption under  this  Section.   The
26    chief   county   assessment  officer  must  adopt  reasonable
27    procedures  to  establish  eligibility  for   this   pro-rata
28    exemption.
29        The  assessor  or  chief  county  assessment  officer may
30    determine the eligibility of a life care facility to  receive
31    the   benefits   provided  by  this  Section,  by  affidavit,
32    application,  visual  inspection,  questionnaire   or   other
33    reasonable  methods  in  order to insure that the tax savings
34    resulting from the exemption are credited by  the  management
 
                            -11-     LRB093 06568 SJM 20255 a
 1    firm  to  the  apportioned  tax  liability of each qualifying
 2    resident.  The assessor may request reasonable proof that the
 3    management firm has so credited the exemption.
 4        The chief county assessment officer of each  county  with
 5    less  than 3,000,000 inhabitants shall provide to each person
 6    allowed a homestead exemption under this Section  a  form  to
 7    designate  any  other  person  to  receive a duplicate of any
 8    notice of delinquency in the payment of  taxes  assessed  and
 9    levied  under  this  Code  on  the  property  of  the  person
10    receiving  the  exemption.  The duplicate notice  shall be in
11    addition to the notice required to be provided to the  person
12    receiving  the  exemption,  and  shall be given in the manner
13    required by this Code.  The person filing the request for the
14    duplicate  notice  shall  pay  a   fee   of   $5   to   cover
15    administrative  costs  to  the supervisor of assessments, who
16    shall then file the  executed  designation  with  the  county
17    collector.   Notwithstanding any other provision of this Code
18    to the contrary, the filing of such an  executed  designation
19    requires the county collector to provide duplicate notices as
20    indicated by the designation.  A designation may be rescinded
21    by  the  person who executed such designation at any time, in
22    the manner and form required by the chief  county  assessment
23    officer.
24        The  assessor  or  chief  county  assessment  officer may
25    determine the eligibility of residential property to  receive
26    the   homestead   exemption   provided  by  this  Section  by
27    application,  visual  inspection,  questionnaire   or   other
28    reasonable  methods.   The  determination  shall  be  made in
29    accordance with guidelines established by the Department.
30        In counties with less  than  3,000,000  inhabitants,  the
31    county  board  may by resolution provide that if a person has
32    been granted a homestead exemption under  this  Section,  the
33    person qualifying need not reapply for the exemption.
34        In  counties  with  3,000,000  or  more inhabitants, if a
 
                            -12-     LRB093 06568 SJM 20255 a
 1    property has been granted a homestead  exemption  under  this
 2    Section,  the  person  qualifying  need  not  reapply for the
 3    exemption.
 4        In counties with less than 3,000,000 inhabitants, if  the
 5    assessor  or  chief county assessment officer requires annual
 6    application for verification of eligibility for an  exemption
 7    once  granted  under  this  Section, the application shall be
 8    mailed to the taxpayer.
 9        The assessor or chief  county  assessment  officer  shall
10    notify  each person who qualifies for an exemption under this
11    Section that the person may also qualify for deferral of real
12    estate taxes  under  the  Senior  Citizens  Real  Estate  Tax
13    Deferral  Act.  The notice shall set forth the qualifications
14    needed for deferral of real estate  taxes,  the  address  and
15    telephone  number  of  county collector, and a statement that
16    applications  for  deferral  of  real  estate  taxes  may  be
17    obtained from the county collector.
18        Notwithstanding Sections 6 and 8 of  the  State  Mandates
19    Act,  no  reimbursement  by  the  State  is  required for the
20    implementation of any mandate created by this Section.
21    (Source: P.A. 92-196, eff. 1-1-02; 93-511, eff. 8-11-03.)

22        (35 ILCS 200/15-175)
23        Sec. 15-175.  General  homestead  exemption.   Except  as
24    provided in Section 15-176, homestead property is entitled to
25    an  annual  homestead  exemption limited, except as described
26    here with relation to cooperatives, to  a  reduction  in  the
27    equalized  assessed  value of homestead property equal to the
28    increase  in  equalized  assessed  value  for   the   current
29    assessment  year  above  the  equalized assessed value of the
30    property for 1977, up to  the  maximum  reduction  set  forth
31    below.  If  however,  the  1977 equalized assessed value upon
32    which taxes were paid is  subsequently  determined  by  local
33    assessing  officials,  the  Property  Tax  Appeal Board, or a
 
                            -13-     LRB093 06568 SJM 20255 a
 1    court to have been excessive, the  equalized  assessed  value
 2    which  should have been placed on the property for 1977 shall
 3    be used to determine the amount of the exemption.
 4        Except  as  provided  in  Section  15-176,  the   maximum
 5    reduction  shall be $4,500 in counties with 3,000,000 or more
 6    inhabitants and $3,500 in all other counties.
 7        In counties with fewer than  3,000,000  inhabitants,  if,
 8    based  on  the most recent assessment, the equalized assessed
 9    value of the homestead property for  the  current  assessment
10    year  is  greater  than  the  equalized assessed value of the
11    property  for  1977,  the  owner  of   the   property   shall
12    automatically   receive  the  exemption  granted  under  this
13    Section in an amount equal to  the  increase  over  the  1977
14    assessment  up  to  the  maximum  reduction set forth in this
15    Section.
16        If  in  any  assessment  year  beginning  with  the  2000
17    assessment year, homestead property has a pro-rata  valuation
18    under  Section 9-180 resulting in an increase in the assessed
19    valuation, a reduction in equalized assessed valuation  equal
20    to  the  increase in equalized assessed value of the property
21    for the year of the pro-rata valuation  above  the  equalized
22    assessed  value  of the property for 1977 shall be applied to
23    the property on a proportionate  basis  for  the  period  the
24    property   qualified   as   homestead   property  during  the
25    assessment  year.   The   maximum   proportionate   homestead
26    exemption  shall  not  exceed the maximum homestead exemption
27    allowed in the county under this Section divided by  365  and
28    multiplied  by  the  number of days the property qualified as
29    homestead property.
30        "Homestead  property"   under   this   Section   includes
31    residential  property that is occupied by its owner or owners
32    as his or their  principal  dwelling  place,  or  that  is  a
33    leasehold  interest  on  which  a  single family residence is
34    situated, which is occupied as a residence by  a  person  who
 
                            -14-     LRB093 06568 SJM 20255 a
 1    has an ownership interest therein, legal or equitable or as a
 2    lessee,  and on which the person is liable for the payment of
 3    property taxes. For land improved with an apartment  building
 4    owned  and operated as a cooperative or a building which is a
 5    life  care  facility  as  defined  in  Section   15-170   and
 6    considered  to  be  a  cooperative  under Section 15-170, the
 7    maximum reduction from the equalized assessed value shall  be
 8    limited  to  the  increase  in  the value above the equalized
 9    assessed value of the property for 1977, up  to  the  maximum
10    reduction  set  forth  above,  multiplied  by  the  number of
11    apartments or units occupied by a person or  persons  who  is
12    liable,  by  contract with the owner or owners of record, for
13    paying property taxes on the property  and  is  an  owner  of
14    record  of  a  legal or equitable interest in the cooperative
15    apartment building, other  than  a  leasehold  interest.  For
16    purposes  of  this Section, the term "life care facility" has
17    the meaning stated in Section 15-170.
18        In a cooperative where a  homestead  exemption  has  been
19    granted,  the  cooperative association or its management firm
20    shall credit the savings resulting from that  exemption  only
21    to  the  apportioned tax liability of the owner who qualified
22    for the exemption.  Any person who willfully  refuses  to  so
23    credit the savings shall be guilty of a Class B misdemeanor.
24        Where  married  persons  maintain  and reside in separate
25    residences qualifying as homestead property,  each  residence
26    shall  receive  50%  of  the  total  reduction  in  equalized
27    assessed valuation provided by this Section.
28        In  counties  with  more  than 3,000,000 inhabitants, the
29    assessor or chief county assessment officer may determine the
30    eligibility of residential property to receive the  homestead
31    exemption by application, visual inspection, questionnaire or
32    other reasonable methods.  The determination shall be made in
33    accordance with guidelines established by the Department.
34        In counties with fewer than 3,000,000 inhabitants, in the
 
                            -15-     LRB093 06568 SJM 20255 a
 1    event of a sale of homestead property the homestead exemption
 2    shall  remain  in  effect for the remainder of the assessment
 3    year of the sale.  The assessor or  chief  county  assessment
 4    officer  may  require  the new owner of the property to apply
 5    for the homestead  exemption  for  the  following  assessment
 6    year.
 7    (Source: P.A.  90-368,  eff.  1-1-98;  90-552, eff. 12-12-97;
 8    90-655, eff. 7-30-98; 91-346, eff. 7-29-99.)

 9        (35 ILCS 200/15-176 new)
10        Sec. 15-176.  General  homestead  exemption  in  counties
11    with 3,000,000 or more inhabitants.
12        (a)  In  counties  with  3,000,000  or  more inhabitants,
13    beginning with assessments made for the tax year 2003 and for
14    subsequent tax years, homestead property is  entitled  to  an
15    annual  homestead  exemption  equal  to  a  reduction  in the
16    property's equalized assessed value calculated as provided in
17    this Section.
18        (b)  As used in this Section:
19             (1)  "Assessor" means the elected county assessor.
20             (2)  "Adjusted homestead value" means the lesser  of
21        the following values:
22                  (A)  The   property's   base   homestead  value
23             increased by 7% for each tax year after 2002 through
24             and including the current tax year.
25                  (B)  The property's  equalized  assessed  value
26             for the current tax year minus $4,500.
27             (3)  "Base homestead value" means:
28                  (A)  The   equalized   assessed  value  of  the
29             property for tax  year  2002  prior  to  exemptions,
30             minus $4,500, provided that it was assessed for that
31             year  as  residential  property qualified for any of
32             the  homestead  exemptions  under  Sections   15-170
33             through  15-175  of  this  Code,  then in force, and
 
                            -16-     LRB093 06568 SJM 20255 a
 1             further provided that the property's assessment  was
 2             not based on a reduced assessed value resulting from
 3             a  temporary  irregularity  in the property for that
 4             year.
 5                  (B)  If the property did not have a residential
 6             equalized  assessed  value  for  tax  year  2002  as
 7             provided in subdivision (b)(3)(A) of  this  Section,
 8             then  the  "base  homestead  value"  means  the base
 9             homestead value established by  the  assessor  under
10             subsection (c).
11             (4)  "Current tax year" means the tax year for which
12        the exemption under this Section is being applied.
13             (5)  "Equalized assessed value" means the property's
14        assessed value as equalized by the Department.
15             (6)  "Homestead" or "homestead property" means:
16                  (A)  Residential  property that as of January 1
17             of the tax year is occupied by its owner  or  owners
18             as  his,  her, or their principal dwelling place, or
19             that is a  leasehold  interest  on  which  a  single
20             family  residence is situated, that is occupied as a
21             residence by a person who has a legal  or  equitable
22             interest  therein evidenced by a written instrument,
23             as an owner or as a lessee, and on which the  person
24             is   liable  for  the  payment  of  property  taxes.
25             Residential units in an apartment building owned and
26             operated  as  a  cooperative,  or  as  a  life  care
27             facility, which are occupied by persons who  hold  a
28             legal  or  equitable  interest  in  the  cooperative
29             apartment  building  or life care facility as owners
30             or lessees, and who are liable by contract  for  the
31             payment  of property taxes, shall be included within
32             this definition of homestead  property.  Residential
33             property  containing 6 or fewer dwelling units shall
34             also be included in  this  definition  of  homestead
 
                            -17-     LRB093 06568 SJM 20255 a
 1             property  provided  that  at  least one such unit is
 2             occupied by the property's owner or owners  as  his,
 3             her, or their principal dwelling place.
 4                  (B)  A  homestead  includes the dwelling place,
 5             appurtenant  structures,  and   so   much   of   the
 6             surrounding  land  constituting  the parcel on which
 7             the dwelling  place  is  situated  as  is  used  for
 8             residential    purposes.   If   the   assessor   has
 9             established  a  specific  legal  description  for  a
10             portion of property constituting the homestead, then
11             the homestead  shall  be  limited  to  the  property
12             within that description.
13             (7)  "Life   care  facility"  means  a  facility  as
14        defined in Section 2 of the Life Care Facilities Act.
15        (c)  If the property did not have a residential equalized
16    assessed value for tax year 2002 as provided  in  subdivision
17    (b)(3)(A)  of  this  Section,  then  the assessor shall first
18    determine an initial value for  the  property  by  comparison
19    with  assessed  values  for tax year 2002 of other properties
20    having physical and economic characteristics similar to those
21    of the subject property, so that the initial value is uniform
22    in relation to assessed values of those other properties  for
23    tax year 2002. The product of the initial value multiplied by
24    2.4689, less $4,500, is the base homestead value.
25        For  any  tax  year  for which the assessor determines or
26    adjusts an initial value and hence  a  base  homestead  value
27    under this subsection (c), the initial value shall be subject
28    to  review  by  the  same  procedures  applicable to assessed
29    values established under this Code for that tax year.
30        (d)  The base  homestead  value  shall  remain  constant,
31    except  that  the  assessor may revise it under the following
32    circumstances:
33             (1)  If the equalized assessed value of a  homestead
34        property  for  the  current  tax  year  is  less than the
 
                            -18-     LRB093 06568 SJM 20255 a
 1        previous base homestead value for that property, then the
 2        current equalized assessed  value  (provided  it  is  not
 3        based  on  a  reduced  assessed  value  resulting  from a
 4        temporary irregularity in the property) shall become  the
 5        base homestead value in subsequent tax years.
 6             (2)  For   any   year   in   which   new  buildings,
 7        structures, or other improvements are constructed on  the
 8        homestead  property  that  would  increase  its  assessed
 9        value, the assessor shall adjust the base homestead value
10        as  provided  in  subsection (c) of this Section with due
11        regard to the value added by the new improvements.
12        (e)  The amount of the exemption under  this  Section  is
13    the  equalized  assessed  value of the homestead property for
14    the current tax year, minus  the  adjusted  homestead  value.
15    Provided,  however,  that  in  the case of homestead property
16    that also qualifies for the exemption under  Section  15-172,
17    the  property  is  also  entitled to the exemption under this
18    Section, limited to the amount of $4,500.
19        (f)  In the case  of  an  apartment  building  owned  and
20    operated  as  a cooperative, or as a life care facility, that
21    contains residential units that qualify as homestead property
22    under this Section, the maximum cumulative  exemption  amount
23    attributed  to  the  entire  building  or  facility shall not
24    exceed  the  sum  of  the  exemptions  calculated  for   each
25    qualified  residential  unit.  The  cooperative  association,
26    management  firm,  or  other person or entity that manages or
27    controls the cooperative  apartment  building  or  life  care
28    facility  shall  credit  the  exemption  attributable to each
29    residential unit only to the apportioned tax liability of the
30    owner or other person responsible for payment of taxes as  to
31    that  unit. Any person who willfully refuses to so credit the
32    exemption is guilty of a Class B misdemeanor.
33        (g)  When married persons maintain  separate  residences,
34    the exemption provided under this Section shall be claimed by
 
                            -19-     LRB093 06568 SJM 20255 a
 1    only one such person and for only one residence.
 2        (h)  In  the  event  of a sale of the homestead property,
 3    the exemption under this Section shall remain in  effect  for
 4    the  remainder  of the tax year in which the sale occurs. The
 5    assessor may require the new owner of the property  to  apply
 6    for the exemption in the following year.
 7        (i)  The   assessor   may   determine   whether  property
 8    qualifies as a homestead under this Section  by  application,
 9    visual   inspection,   questionnaire,   or  other  reasonable
10    methods. Each year, at the  time  the  assessment  books  are
11    certified  to  the  county  clerk by the board of review, the
12    assessor shall furnish to the county  clerk  a  list  of  the
13    properties  qualified  for the homestead exemption under this
14    Section. The list shall note the base homestead value of each
15    property to be used in the calculation of the  exemption  for
16    the current tax year.
17        (j)  The provisions of this Section apply as follows:
18             (1)  If the general assessment year for the property
19        is  2003, this Section applies for assessment years 2003,
20        2004, 2005, 2006, 2007, 2008, 2009, and 2010. Thereafter,
21        the provisions of Section 15-175 apply.
22             (2)  If the general assessment year for the property
23        is 2004, this Section applies for assessment years  2004,
24        2005,  2006,  2007, 2008, 2009, and 2010. Thereafter, the
25        provisions of Section 15-175 apply.
26             (3)  If the general assessment year for the property
27        is 2005, this Section applies for assessment years  2005,
28        2006,   2007,  2008,  2009,  and  2010.  Thereafter,  the
29        provisions of Section 15-175 apply.
30        (k)  Notwithstanding  Sections  6  and  8  of  the  State
31    Mandates Act, no reimbursement by the State is  required  for
32    the implementation of any mandate created by this Section.

33        (35 ILCS 200/20-178)
 
                            -20-     LRB093 06568 SJM 20255 a
 1        Sec.  20-178.  Certificate  of  error;  refund; interest.
 2    When  the  county  collector  makes  any   refunds   due   on
 3    certificates  of  error  issued  under Sections 14-15 through
 4    14-25 that have been either  certified  or  adjudicated,  the
 5    county  collector  shall  pay  the  taxpayer  interest on the
 6    amount of the refund at the rate of 0.5% per month.
 7        No interest shall be due under this Section for any  time
 8    prior  to 60 days after the effective date of this amendatory
 9    Act of the 91st General Assembly. For certificates  of  error
10    issued  prior to the effective date of this amendatory Act of
11    the 91st General Assembly, the county collector shall pay the
12    taxpayer interest from 60 days after the  effective  date  of
13    this  amendatory  Act  of the 91st General Assembly until the
14    date the refund is paid. For certificates of error issued  on
15    or  after  the  effective  date of this amendatory Act of the
16    91st General Assembly, interest shall be paid  from  60  days
17    after  the certificate of error is issued by the chief county
18    assessment officer to the date the refund is made.  To  cover
19    the   cost   of   interest,   the   county   collector  shall
20    proportionately reduce the distribution  of  taxes  collected
21    for each taxing district in which the property is situated.
22        This  Section shall not apply to any certificate of error
23    granting a homestead exemption under Section 15-170,  15-172,
24    or 15-175, or 15-176.
25    (Source: P.A. 91-393, eff. 7-30-99.)

26        Section 15.  The County Economic Development Project Area
27    Property  Tax Allocation Act is amended by changing Section 6
28    as follows:

29        (55 ILCS 85/6) (from Ch. 34, par. 7006)
30        Sec. 6.   Filing  with  county  clerk;  certification  of
31    initial equalized assessed value.
32        (a)  The  county  shall  file  a  certified  copy  of any
 
                            -21-     LRB093 06568 SJM 20255 a
 1    ordinance authorizing property tax allocation  financing  for
 2    an  economic  development project area with the county clerk,
 3    and the county clerk shall immediately  thereafter  determine
 4    (1) the most recently ascertained equalized assessed value of
 5    each  lot, block, tract or parcel of real property within the
 6    economic  development  project  area  from  which  shall   be
 7    deducted   the  homestead  exemptions  provided  by  Sections
 8    15-170, and 15-175, and 15-176  of  the  Property  Tax  Code,
 9    which  value  shall be the "initial equalized assessed value"
10    of each such piece of property, and (2) the  total  equalized
11    assessed  value  of  all  taxable  real  property  within the
12    economic development project area by adding together the most
13    recently ascertained equalized assessed value of each taxable
14    lot, block, tract, or parcel of  real  property  within  such
15    economic  development  project  area,  from  which  shall  be
16    deducted   the  homestead  exemptions  provided  by  Sections
17    15-170, and 15-175, and 15-176 of the Property Tax Code. Upon
18    receiving written notice from the Department of its  approval
19    and  certification of such economic development project area,
20    the county clerk shall immediately certify such amount as the
21    "total initial  equalized  assessed  value"  of  the  taxable
22    property within the economic development project area.
23        (b)  After  the  county  clerk  has  certified the "total
24    initial  equalized  assessed  value"  of  the  taxable   real
25    property  in  the  economic development project area, then in
26    respect to  every  taxing  district  containing  an  economic
27    development  project  area,  the  county  clerk  or any other
28    official required by law  to  ascertain  the  amount  of  the
29    equalized  assessed value of all taxable property within that
30    taxing district for the purpose of computing the rate percent
31    of tax to be extended upon taxable property within the taxing
32    district, shall in every year that  property  tax  allocation
33    financing  is  in  effect  ascertain  the  amount of value of
34    taxable property in an economic development project  area  by
 
                            -22-     LRB093 06568 SJM 20255 a
 1    including  in  that amount the lower of the current equalized
 2    assessed value or  the  certified  "total  initial  equalized
 3    assessed  value"  of  all taxable real property in such area.
 4    The rate percent of tax determined shall be extended  to  the
 5    current  equalized  assessed  value  of  all  property in the
 6    economic development project area in the same manner  as  the
 7    rate percent of tax is extended to all other taxable property
 8    in  the  taxing  district.   The  method  of allocating taxes
 9    established under  this  Section  shall  terminate  when  the
10    county   adopts  an  ordinance  dissolving  the  special  tax
11    allocation fund for the economic  development  project  area.
12    This  Act shall not be construed as relieving property owners
13    within an economic development project  area  from  paying  a
14    uniform  rate  of  taxes  upon the current equalized assessed
15    value of their taxable property as provided in  the  Property
16    Tax Code.
17    (Source: P.A. 88-670, eff. 12-2-94.)

18        Section 20.  The County Economic Development Project Area
19    Tax  Increment  Allocation Act of 1991 is amended by changing
20    Section 45 as follows:

21        (55 ILCS 90/45) (from Ch. 34, par. 8045)
22        Sec. 45.  Filing  with  county  clerk;  certification  of
23    initial equalized assessed value.
24        (a)  A  county that has by ordinance approved an economic
25    development plan, established an economic development project
26    area, and adopted tax increment allocation financing for that
27    area  shall  file  certified  copies  of  the  ordinance   or
28    ordinances   with  the  county  clerk.   Upon  receiving  the
29    ordinance or ordinances, the county clerk  shall  immediately
30    determine   (i)   the  most  recently  ascertained  equalized
31    assessed value of each lot, block, tract, or parcel  of  real
32    property  within  the  economic development project area from
 
                            -23-     LRB093 06568 SJM 20255 a
 1    which shall be deducted the homestead exemptions provided  by
 2    Sections  15-170,  and 15-175, and 15-176 of the Property Tax
 3    Code (that value being the "initial equalized assessed value"
 4    of each such piece of property) and (ii) the total  equalized
 5    assessed  value  of  all  taxable  real  property  within the
 6    economic development project area by adding together the most
 7    recently ascertained equalized assessed value of each taxable
 8    lot, block, tract, or parcel  of  real  property  within  the
 9    economic  development  project  area,  from  which  shall  be
10    deducted the homestead exemptions provided by Sections 15-170
11    and  15-175  of the Property Tax Code, and shall certify that
12    amount as the "total initial equalized assessed value" of the
13    taxable real property within the economic development project
14    area.
15        (b)  After the county  clerk  has  certified  the  "total
16    initial   equalized  assessed  value"  of  the  taxable  real
17    property in the economic development project  area,  then  in
18    respect  to  every  taxing  district  containing  an economic
19    development project area,  the  county  clerk  or  any  other
20    official  required  by  law  to  ascertain  the amount of the
21    equalized assessed value of all taxable property  within  the
22    taxing  district  for  the  purpose of computing the rate per
23    cent of tax to be extended upon taxable property  within  the
24    taxing  district  shall,  in  every  year  that tax increment
25    allocation financing is in effect, ascertain  the  amount  of
26    value  of taxable property in an economic development project
27    area by including in that amount the  lower  of  the  current
28    equalized  assessed  value  or  the  certified "total initial
29    equalized assessed value" of all taxable real property in the
30    area.  The rate per cent of tax determined shall be  extended
31    to  the  current  equalized assessed value of all property in
32    the economic development project area in the same  manner  as
33    the  rate  per  cent  of tax is extended to all other taxable
34    property in the taxing district.   The  method  of  extending
 
                            -24-     LRB093 06568 SJM 20255 a
 1    taxes established under this Section shall terminate when the
 2    county   adopts  an  ordinance  dissolving  the  special  tax
 3    allocation fund for the economic  development  project  area.
 4    This  Act shall not be construed as relieving property owners
 5    within an economic development project  area  from  paying  a
 6    uniform  rate  of  taxes  upon the current equalized assessed
 7    value of their taxable property as provided in  the  Property
 8    Tax Code.
 9    (Source: P.A. 87-1; 88-670, eff. 12-2-94.)

10        Section  25.   The  Illinois Municipal Code is amended by
11    changing Sections 11-74.4-8,  11-74.4-9,  and  11-74.6-40  as
12    follows:

13        (65 ILCS 5/11-74.4-8) (from Ch. 24, par. 11-74.4-8)
14        Sec.  11-74.4-8.  Tax  increment  allocation financing. A
15    municipality may not  adopt  tax  increment  financing  in  a
16    redevelopment  project  area after the effective date of this
17    amendatory Act of 1997 that will encompass an  area  that  is
18    currently  included  in  an enterprise zone created under the
19    Illinois  Enterprise  Zone  Act  unless  that   municipality,
20    pursuant  to Section 5.4 of the Illinois Enterprise Zone Act,
21    amends the enterprise zone designating ordinance to limit the
22    eligibility for tax abatements as provided in  Section  5.4.1
23    of  the  Illinois Enterprise Zone Act. A municipality, at the
24    time a redevelopment project area is  designated,  may  adopt
25    tax  increment  allocation  financing by passing an ordinance
26    providing that the ad valorem taxes, if any, arising from the
27    levies upon  taxable  real  property  in  such  redevelopment
28    project  area by taxing districts and tax rates determined in
29    the manner provided in paragraph  (c)  of  Section  11-74.4-9
30    each  year  after  the  effective date of the ordinance until
31    redevelopment project costs  and  all  municipal  obligations
32    financing  redevelopment  project  costs  incurred under this
 
                            -25-     LRB093 06568 SJM 20255 a
 1    Division have been paid shall be divided as follows:
 2        (a)  That portion of taxes levied upon each taxable  lot,
 3    block, tract or parcel of real property which is attributable
 4    to  the  lower of the current equalized assessed value or the
 5    initial equalized assessed value of each  such  taxable  lot,
 6    block,  tract or parcel of real property in the redevelopment
 7    project area shall be allocated to and when  collected  shall
 8    be  paid  by  the county collector to the respective affected
 9    taxing districts in the manner required by law in the absence
10    of the adoption of tax increment allocation financing.
11        (b)  Except from a tax levied by  a  township  to  retire
12    bonds  issued to satisfy court-ordered damages, that portion,
13    if any, of such taxes which is attributable to  the  increase
14    in  the  current equalized assessed valuation of each taxable
15    lot,  block,  tract  or  parcel  of  real  property  in   the
16    redevelopment   project  area  over  and  above  the  initial
17    equalized assessed value of each property in the project area
18    shall be allocated to and when collected shall be paid to the
19    municipal treasurer who  shall  deposit  said  taxes  into  a
20    special  fund  called  the special tax allocation fund of the
21    municipality for the purpose of paying redevelopment  project
22    costs and obligations incurred in the payment thereof. In any
23    county  with  a  population  of  3,000,000  or  more that has
24    adopted a procedure for collecting taxes  that  provides  for
25    one or more of the installments of the taxes to be billed and
26    collected  on  an  estimated  basis,  the municipal treasurer
27    shall be paid for deposit in the special tax allocation  fund
28    of  the municipality, from the taxes collected from estimated
29    bills issued for property in the redevelopment project  area,
30    the  difference  between  the  amount actually collected from
31    each taxable lot, block, tract, or parcel  of  real  property
32    within   the   redevelopment   project  area  and  an  amount
33    determined by multiplying the rate at which taxes  were  last
34    extended  against the taxable lot, block, track, or parcel of
 
                            -26-     LRB093 06568 SJM 20255 a
 1    real property in the manner provided  in  subsection  (c)  of
 2    Section  11-74.4-9 by the initial equalized assessed value of
 3    the property divided by the number of installments  in  which
 4    real estate taxes are billed and collected within the county;
 5    provided  that the payments on or before December 31, 1999 to
 6    a municipal treasurer shall be  made  only  if  each  of  the
 7    following conditions are met:
 8             (1)  The  total  equalized  assessed  value  of  the
 9        redevelopment  project  area  as  last determined was not
10        less than 175% of the total  initial  equalized  assessed
11        value.
12             (2)  Not  more  than  50%  of  the  total  equalized
13        assessed  value of the redevelopment project area as last
14        determined  is  attributable  to  a  piece  of   property
15        assigned a single real estate index number.
16             (3)  The municipal clerk has certified to the county
17        clerk that the municipality has issued its obligations to
18        which  there  has  been  pledged the incremental property
19        taxes of the redevelopment project area or  taxes  levied
20        and  collected on any or all property in the municipality
21        or the full faith and credit of the municipality  to  pay
22        or   secure   payment   for  all  or  a  portion  of  the
23        redevelopment project costs. The certification  shall  be
24        filed   annually  no  later  than  September  1  for  the
25        estimated taxes to be distributed in the following  year;
26        however,  for  the  year  1992 the certification shall be
27        made at any time on or before March 31, 1992.
28             (4)  The municipality has  not  requested  that  the
29        total  initial  equalized assessed value of real property
30        be adjusted as provided  in  subsection  (b)  of  Section
31        11-74.4-9.
32        The conditions of paragraphs (1) through (4) do not apply
33    after  December 31, 1999 to payments to a municipal treasurer
34    made by a county with 3,000,000 or more inhabitants that  has
 
                            -27-     LRB093 06568 SJM 20255 a
 1    adopted  an estimated billing procedure for collecting taxes.
 2    If a county that has adopted the estimated billing  procedure
 3    makes   an  erroneous  overpayment  of  tax  revenue  to  the
 4    municipal treasurer, then the county may  seek  a  refund  of
 5    that   overpayment.  The  county  shall  send  the  municipal
 6    treasurer a notice of liability for  the  overpayment  on  or
 7    before  the  mailing  date  of  the next real estate tax bill
 8    within the county.  The refund shall be limited to the amount
 9    of the overpayment.
10        It  is  the  intent  of  this  Division  that  after  the
11    effective  date  of   this   amendatory   Act   of   1988   a
12    municipality's  own  ad  valorem  tax  arising from levies on
13    taxable real property be included  in  the  determination  of
14    incremental  revenue  in the manner provided in paragraph (c)
15    of Section 11-74.4-9. If the  municipality  does  not  extend
16    such  a  tax, it shall annually deposit in the municipality's
17    Special Tax Increment Fund an amount  equal  to  10%  of  the
18    total  contributions  to  the  fund  from  all  other  taxing
19    districts  in  that year.  The annual 10% deposit required by
20    this paragraph shall be  limited  to  the  actual  amount  of
21    municipally  produced  incremental  tax revenues available to
22    the municipality from taxpayers located in the  redevelopment
23    project  area  in  that  year  if:  (a) the plan for the area
24    restricts the use of the  property  primarily  to  industrial
25    purposes, (b) the municipality establishing the redevelopment
26    project  area is a home-rule community with a 1990 population
27    of between 25,000 and 50,000, (c) the municipality is  wholly
28    located  within  a  county  with  a  1990  population of over
29    750,000  and  (d)  the   redevelopment   project   area   was
30    established  by the municipality prior to June 1, 1990.  This
31    payment shall be in lieu of  a  contribution  of  ad  valorem
32    taxes  on  real  property.  If  no  such payment is made, any
33    redevelopment project  area  of  the  municipality  shall  be
34    dissolved.
 
                            -28-     LRB093 06568 SJM 20255 a
 1        If  a  municipality  has adopted tax increment allocation
 2    financing  by  ordinance  and  the  County  Clerk  thereafter
 3    certifies the "total  initial  equalized  assessed  value  as
 4    adjusted"   of   the   taxable   real  property  within  such
 5    redevelopment  project  area  in  the  manner   provided   in
 6    paragraph  (b) of Section 11-74.4-9, each year after the date
 7    of the certification of the total initial equalized  assessed
 8    value  as  adjusted until redevelopment project costs and all
 9    municipal obligations financing redevelopment  project  costs
10    have been paid the ad valorem taxes, if any, arising from the
11    levies  upon  the taxable real property in such redevelopment
12    project area by taxing districts and tax rates determined  in
13    the  manner  provided  in  paragraph (c) of Section 11-74.4-9
14    shall be divided as follows:
15             (1)  That portion of  the  taxes  levied  upon  each
16        taxable  lot,  block,  tract  or  parcel of real property
17        which  is  attributable  to  the  lower  of  the  current
18        equalized assessed value or "current  equalized  assessed
19        value  as  adjusted"  or  the  initial equalized assessed
20        value of each such taxable lot, block, tract,  or  parcel
21        of  real  property  existing  at  the  time tax increment
22        financing was adopted, minus the total current  homestead
23        exemptions  provided  by Sections 15-170, and 15-175, and
24        15-176 of the Property  Tax  Code  in  the  redevelopment
25        project  area  shall  be  allocated to and when collected
26        shall be paid by the county collector to  the  respective
27        affected  taxing  districts in the manner required by law
28        in  the  absence  of  the  adoption  of   tax   increment
29        allocation financing.
30             (2)  That  portion,  if  any, of such taxes which is
31        attributable to the increase  in  the  current  equalized
32        assessed  valuation of each taxable lot, block, tract, or
33        parcel of real  property  in  the  redevelopment  project
34        area, over and above the initial equalized assessed value
 
                            -29-     LRB093 06568 SJM 20255 a
 1        of  each  property  existing  at  the  time tax increment
 2        financing was adopted, minus the total current  homestead
 3        exemptions  pertaining to each piece of property provided
 4        by  Sections  15-170,  and  15-175,  and  15-176  of  the
 5        Property Tax Code  in  the  redevelopment  project  area,
 6        shall be allocated to and when collected shall be paid to
 7        the  municipal  Treasurer,  who  shall deposit said taxes
 8        into a special fund called  the  special  tax  allocation
 9        fund  of  the  municipality  for  the  purpose  of paying
10        redevelopment project costs and obligations  incurred  in
11        the payment thereof.
12        The municipality may pledge in the ordinance the funds in
13    and  to  be  deposited in the special tax allocation fund for
14    the payment of such costs and obligations.  No  part  of  the
15    current  equalized assessed valuation of each property in the
16    redevelopment project area attributable to any increase above
17    the total initial equalized  assessed  value,  or  the  total
18    initial   equalized  assessed  value  as  adjusted,  of  such
19    properties shall be used in  calculating  the  general  State
20    school  aid  formula,  provided  for  in  Section 18-8 of the
21    School Code, until such time  as  all  redevelopment  project
22    costs have been paid as provided for in this Section.
23        Whenever  a  municipality issues bonds for the purpose of
24    financing redevelopment project costs, such municipality  may
25    provide  by ordinance for the appointment of a trustee, which
26    may be any trust  company  within  the  State,  and  for  the
27    establishment  of  such funds or accounts to be maintained by
28    such trustee as the  municipality  shall  deem  necessary  to
29    provide  for  the security and payment of the bonds.  If such
30    municipality provides for the appointment of a trustee,  such
31    trustee  shall  be  considered  the  assignee of any payments
32    assigned by the municipality pursuant to such  ordinance  and
33    this  Section.   Any amounts paid to such trustee as assignee
34    shall be deposited  in  the  funds  or  accounts  established
 
                            -30-     LRB093 06568 SJM 20255 a
 1    pursuant  to  such trust agreement, and shall be held by such
 2    trustee in trust for the benefit of the holders of the bonds,
 3    and such holders shall have a lien on and a security interest
 4    in such funds  or  accounts  so  long  as  the  bonds  remain
 5    outstanding  and  unpaid.  Upon  retirement of the bonds, the
 6    trustee shall  pay  over  any  excess  amounts  held  to  the
 7    municipality for deposit in the special tax allocation fund.
 8        When such redevelopment projects costs, including without
 9    limitation  all municipal obligations financing redevelopment
10    project costs incurred under this Division, have  been  paid,
11    all   surplus   funds  then  remaining  in  the  special  tax
12    allocation fund shall be distributed by  being  paid  by  the
13    municipal   treasurer  to  the  Department  of  Revenue,  the
14    municipality  and  the  county  collector;   first   to   the
15    Department   of   Revenue  and  the  municipality  in  direct
16    proportion to the tax incremental revenue received  from  the
17    State  and  the  municipality,  but  not  to exceed the total
18    incremental  revenue  received  from   the   State   or   the
19    municipality   less   any   annual  surplus  distribution  of
20    incremental revenue previously made; with any remaining funds
21    to be paid to the  County  Collector  who  shall  immediately
22    thereafter  pay  said  funds  to  the taxing districts in the
23    redevelopment project area in the same manner and  proportion
24    as  the  most  recent distribution by the county collector to
25    the affected districts  of  real  property  taxes  from  real
26    property in the redevelopment project area.
27        Upon  the payment of all redevelopment project costs, the
28    retirement of obligations, the  distribution  of  any  excess
29    monies  pursuant  to  this  Section, and final closing of the
30    books and records of  the  redevelopment  project  area,  the
31    municipality  shall adopt an ordinance dissolving the special
32    tax allocation fund for the redevelopment  project  area  and
33    terminating the designation of the redevelopment project area
34    as  a  redevelopment  project area. Title to real or personal
 
                            -31-     LRB093 06568 SJM 20255 a
 1    property and public  improvements  acquired  by  or  for  the
 2    municipality  as  a  result  of the redevelopment project and
 3    plan shall vest in the municipality when acquired  and  shall
 4    continue   to   be   held   by  the  municipality  after  the
 5    redevelopment   project    area    has    been    terminated.
 6    Municipalities  shall  notify affected taxing districts prior
 7    to November 1 if the redevelopment  project  area  is  to  be
 8    terminated   by   December  31  of  that  same  year.   If  a
 9    municipality extends  estimated  dates  of  completion  of  a
10    redevelopment   project  and  retirement  of  obligations  to
11    finance  a  redevelopment  project,  as   allowed   by   this
12    amendatory  Act  of 1993, that extension shall not extend the
13    property tax increment  allocation  financing  authorized  by
14    this  Section.   Thereafter the rates of the taxing districts
15    shall be extended and taxes levied, collected and distributed
16    in the manner applicable in the absence of  the  adoption  of
17    tax increment allocation financing.
18        Nothing  in  this Section shall be construed as relieving
19    property in  such  redevelopment  project  areas  from  being
20    assessed as provided in the Property Tax Code or as relieving
21    owners  of such property from paying a uniform rate of taxes,
22    as required by  Section  4  of  Article  9  of  the  Illinois
23    Constitution.
24    (Source: P.A. 92-16, eff. 6-28-01; 93-298, eff. 7-23-03.)

25        (65 ILCS 5/11-74.4-9) (from Ch. 24, par. 11-74.4-9)
26        Sec. 11-74.4-9.  Equalized assessed value of property.
27        (a)  If  a  municipality  by  ordinance  provides for tax
28    increment allocation financing pursuant to Section 11-74.4-8,
29    the county clerk immediately thereafter shall  determine  (1)
30    the  most  recently  ascertained  equalized assessed value of
31    each lot, block, tract or parcel of real property within such
32    redevelopment project area from which shall be  deducted  the
33    homestead exemptions provided by Sections 15-170, and 15-175,
 
                            -32-     LRB093 06568 SJM 20255 a
 1    and 15-176 of the Property Tax Code, which value shall be the
 2    "initial  equalized  assessed  value"  of  each such piece of
 3    property, and (2) the total equalized assessed value  of  all
 4    taxable  real property within such redevelopment project area
 5    by adding together the most  recently  ascertained  equalized
 6    assessed  value  of each taxable lot, block, tract, or parcel
 7    of real property within such project area, from  which  shall
 8    be  deducted  the  homestead  exemptions provided by Sections
 9    15-170, and 15-175, and 15-176 of the Property Tax Code,  and
10    shall  certify  such  amount  as the "total initial equalized
11    assessed value" of the  taxable  real  property  within  such
12    project area.
13        (b)  In  reference  to any municipality which has adopted
14    tax increment financing after January 1, 1978, and in respect
15    to which the county clerk has certified  the  "total  initial
16    equalized   assessed   value"   of   the   property   in  the
17    redevelopment area, the municipality may  thereafter  request
18    the clerk in writing to adjust the initial equalized value of
19    all  taxable  real  property within the redevelopment project
20    area by deducting therefrom the exemptions  provided  for  by
21    Sections  15-170,  and 15-175, and 15-176 of the Property Tax
22    Code applicable to each lot, block, tract or parcel  of  real
23    property  within such redevelopment project area.  The county
24    clerk shall immediately after the written request  to  adjust
25    the  total  initial equalized value is received determine the
26    total homestead exemptions in the redevelopment project  area
27    provided  by  Sections  15-170, and 15-175, and 15-176 of the
28    Property Tax Code by adding together the homestead exemptions
29    provided by said Sections on each lot, block, tract or parcel
30    of real property within such redevelopment project  area  and
31    then shall deduct the total of said exemptions from the total
32    initial  equalized  assessed  value.   The county clerk shall
33    then promptly certify  such  amount  as  the  "total  initial
34    equalized  assessed  value  as  adjusted" of the taxable real
 
                            -33-     LRB093 06568 SJM 20255 a
 1    property within such redevelopment project area.
 2        (c)  After the county  clerk  has  certified  the  "total
 3    initial   equalized  assessed  value"  of  the  taxable  real
 4    property in such  area,  then  in  respect  to  every  taxing
 5    district  containing a redevelopment project area, the county
 6    clerk or any other official required by law to ascertain  the
 7    amount  of  the  equalized  assessed  value  of  all  taxable
 8    property  within  such  district for the purpose of computing
 9    the rate per cent of tax to be extended upon taxable property
10    within such district, shall in every year that tax  increment
11    allocation  financing  is  in  effect ascertain the amount of
12    value of taxable property in a redevelopment project area  by
13    including  in  such amount the lower of the current equalized
14    assessed value or  the  certified  "total  initial  equalized
15    assessed  value"  of  all taxable real property in such area,
16    except  that  after  he  has  certified  the  "total  initial
17    equalized assessed value as adjusted" he shall in the year of
18    said certification if tax rates have not been extended and in
19    every year thereafter that tax increment allocation financing
20    is in  effect  ascertain  the  amount  of  value  of  taxable
21    property in a redevelopment project area by including in such
22    amount  the  lower of the current equalized assessed value or
23    the certified "total  initial  equalized  assessed  value  as
24    adjusted" of all taxable real property in such area. The rate
25    per  cent  of tax determined shall be extended to the current
26    equalized assessed value of all property in the redevelopment
27    project area in the same manner as the rate per cent  of  tax
28    is  extended  to  all  other  taxable  property in the taxing
29    district.  The method of extending  taxes  established  under
30    this  Section shall terminate when the municipality adopts an
31    ordinance dissolving the special tax allocation fund for  the
32    redevelopment  project  area.  This  Division  shall  not  be
33    construed as relieving property owners within a redevelopment
34    project  area  from  paying  a uniform rate of taxes upon the
 
                            -34-     LRB093 06568 SJM 20255 a
 1    current equalized assessed value of their taxable property as
 2    provided in the Property Tax Code.
 3    (Source: P.A. 88-670, eff. 12-2-94.)

 4        (65 ILCS 5/11-74.6-40)
 5        Sec. 11-74.6-40.  Equalized assessed value determination;
 6    property tax extension.
 7        (a)  If a municipality  by  ordinance  provides  for  tax
 8    increment  allocation financing under Section 11-74.6-35, the
 9    county clerk immediately thereafter:
10             (1)  shall determine the initial equalized  assessed
11        value   of   each   parcel   of   real  property  in  the
12        redevelopment project area, which is  the  most  recently
13        established  equalized assessed value of each lot, block,
14        tract or parcel  of  taxable  real  property  within  the
15        redevelopment   project   area,   minus   the   homestead
16        exemptions  provided  by Sections 15-170, and 15-175, and
17        15-176 of the Property Tax Code; and
18             (2)  shall certify to  the  municipality  the  total
19        initial  equalized  assessed  value  of  all taxable real
20        property within the redevelopment project area.
21        (b)  Any  municipality  that  has  established  a  vacant
22    industrial buildings  conservation  area  may,  by  ordinance
23    passed   after  the  adoption  of  tax  increment  allocation
24    financing,  provide  that  the   county   clerk   immediately
25    thereafter shall again determine:
26             (1)  the updated initial equalized assessed value of
27        each  lot, block, tract or parcel of real property, which
28        is the most recently ascertained equalized assessed value
29        of each lot, block, tract  or  parcel  of  real  property
30        within the vacant industrial buildings conservation area;
31        and
32             (2)  the  total  updated  initial equalized assessed
33        value  of  all   taxable   real   property   within   the
 
                            -35-     LRB093 06568 SJM 20255 a
 1        redevelopment  project  area,  which  is the total of the
 2        updated initial equalized assessed value of  all  taxable
 3        real  property  within  the  vacant  industrial buildings
 4        conservation area.
 5        The county clerk shall certify to  the  municipality  the
 6    total updated initial equalized assessed value of all taxable
 7    real  property  within  the industrial buildings conservation
 8    area.
 9        (c)  After the  county  clerk  has  certified  the  total
10    initial equalized assessed value or the total updated initial
11    equalized  assessed value of the taxable real property in the
12    area, for each  taxing  district  in  which  a  redevelopment
13    project  area  is  situated,  the  county  clerk or any other
14    official required by law  to  determine  the  amount  of  the
15    equalized  assessed  value of all taxable property within the
16    district for the purpose of computing the percentage rate  of
17    tax to be extended upon taxable property within the district,
18    shall  in  every year that tax increment allocation financing
19    is in effect determine the total equalized assessed value  of
20    taxable property in a redevelopment project area by including
21    in  that  amount  the lower of the current equalized assessed
22    value or the certified total initial equalized assessed value
23    or, if the total of updated equalized assessed value has been
24    certified, the total updated initial equalized assessed value
25    of all taxable real property  in  the  redevelopment  project
26    area.   After  he  has  certified the total initial equalized
27    assessed value he shall in the year of that certification, if
28    tax rates have not been extended,  and  in  every  subsequent
29    year  that  tax  increment allocation financing is in effect,
30    determine the amount of equalized assessed value  of  taxable
31    property in a redevelopment project area by including in that
32    amount  the  lower  of  the  current total equalized assessed
33    value or the certified total initial equalized assessed value
34    or, if the total of updated initial equalized assessed values
 
                            -36-     LRB093 06568 SJM 20255 a
 1    have been certified,  the  total  updated  initial  equalized
 2    assessed   value   of   all  taxable  real  property  in  the
 3    redevelopment project area.
 4        (d)  The percentage  rate  of  tax  determined  shall  be
 5    extended  on  the  current  equalized  assessed  value of all
 6    property in the redevelopment project area in the same manner
 7    as the rate per cent of tax is extended to all other  taxable
 8    property  in  the  taxing  district.  The method of extending
 9    taxes established under this Section shall terminate when the
10    municipality adopts an ordinance dissolving the  special  tax
11    allocation  fund for the redevelopment project area. This Law
12    shall not be construed as relieving property owners within  a
13    redevelopment  project  area  from  paying  a uniform rate of
14    taxes upon the current  equalized  assessed  value  of  their
15    taxable property as provided in the Property Tax Code.
16    (Source: P.A. 88-537; 88-670, eff. 12-2-94.)

17        Section  30.   The  Economic Development Project Area Tax
18    Increment Allocation Act  of  1995  is  amended  by  changing
19    Section 45 as follows:

20        (65 ILCS 110/45)
21        Sec.  45.   Filing  with  county  clerk; certification of
22    initial equalized assessed value.
23        (a)  A municipality that has  by  ordinance  approved  an
24    economic    development   plan,   established   an   economic
25    development  project  area,   and   adopted   tax   increment
26    allocation  financing  for  that  area  shall  file certified
27    copies of the ordinance or ordinances with the county  clerk.
28    Upon  receiving the ordinance or ordinances, the county clerk
29    shall immediately determine (i) the most recently ascertained
30    equalized assessed value of each lot, block, tract, or parcel
31    of real property within the economic development project area
32    from  which  shall  be  deducted  the  homestead   exemptions
 
                            -37-     LRB093 06568 SJM 20255 a
 1    provided  by  Sections  15-170, and 15-175, and 15-176 of the
 2    Property Tax Code (that value being  the  "initial  equalized
 3    assessed  value" of each such piece of property) and (ii) the
 4    total equalized assessed value of all taxable  real  property
 5    within  the  economic  development  project  area  by  adding
 6    together  the  most  recently  ascertained equalized assessed
 7    value of each taxable lot, block, tract, or  parcel  of  real
 8    property  within  the economic development project area, from
 9    which shall be deducted the homestead exemptions provided  by
10    Sections  15-170,  and 15-175, and 15-176 of the Property Tax
11    Code, and shall certify that amount  as  the  "total  initial
12    equalized assessed value" of the taxable real property within
13    the economic development project area.
14        (b)  After  the  county  clerk  has  certified the "total
15    initial  equalized  assessed  value"  of  the  taxable   real
16    property  in  the  economic development project area, then in
17    respect to  every  taxing  district  containing  an  economic
18    development  project  area,  the  county  clerk  or any other
19    official required by law  to  ascertain  the  amount  of  the
20    equalized  assessed  value of all taxable property within the
21    taxing district for the purpose of  computing  the  rate  per
22    cent  of  tax to be extended upon taxable property within the
23    taxing district shall,  in  every  year  that  tax  increment
24    allocation  financing  is  in effect, ascertain the amount of
25    value of taxable property in an economic development  project
26    area  by  including  in  that amount the lower of the current
27    equalized assessed value  or  the  certified  "total  initial
28    equalized assessed value" of all taxable real property in the
29    area.   The rate per cent of tax determined shall be extended
30    to the current equalized assessed value of  all  property  in
31    the  economic  development project area in the same manner as
32    the rate per cent of tax is extended  to  all  other  taxable
33    property  in  the  taxing  district.  The method of extending
34    taxes established under this Section shall terminate when the
 
                            -38-     LRB093 06568 SJM 20255 a
 1    municipality adopts an ordinance dissolving the  special  tax
 2    allocation  fund  for  the economic development project area.
 3    This Act shall  not  be  construed  as  relieving  owners  or
 4    lessees  of  property  within an economic development project
 5    area from paying a uniform rate of  taxes  upon  the  current
 6    equalized   assessed  value  of  their  taxable  property  as
 7    provided in the Property Tax Code.
 8    (Source: P.A. 89-176, eff. 1-1-96.)

 9        Section 35.  The  School  Code  is  amended  by  changing
10    Section 18-8.05 as follows:

11        (105 ILCS 5/18-8.05)
12        Sec.  18-8.05.  Basis  for apportionment of general State
13    financial aid and  supplemental  general  State  aid  to  the
14    common schools for the 1998-1999 and subsequent school years.

15    (A)  General Provisions.
16        (1)  The   provisions   of  this  Section  apply  to  the
17    1998-1999 and subsequent school years.  The system of general
18    State financial aid provided for in this Section is  designed
19    to  assure that, through a combination of State financial aid
20    and required local resources, the financial support  provided
21    each  pupil  in  Average Daily Attendance equals or exceeds a
22    prescribed per pupil Foundation Level.  This formula approach
23    imputes a level of per pupil Available  Local  Resources  and
24    provides  for  the  basis  to  calculate a per pupil level of
25    general State financial aid that,  when  added  to  Available
26    Local Resources, equals or exceeds the Foundation Level.  The
27    amount  of  per  pupil general State financial aid for school
28    districts,  in  general,  varies  in  inverse   relation   to
29    Available  Local Resources.  Per pupil amounts are based upon
30    each school district's Average Daily Attendance as that  term
31    is defined in this Section.
32        (2)  In  addition  to general State financial aid, school
 
                            -39-     LRB093 06568 SJM 20255 a
 1    districts with specified levels or concentrations  of  pupils
 2    from   low   income   households   are  eligible  to  receive
 3    supplemental general State financial aid grants  as  provided
 4    pursuant to subsection (H). The supplemental State aid grants
 5    provided  for  school districts under subsection (H) shall be
 6    appropriated for distribution to school districts as part  of
 7    the  same  line item in which the general State financial aid
 8    of school districts is appropriated under this Section.
 9        (3)  To receive financial assistance under this  Section,
10    school  districts  are required to file claims with the State
11    Board of Education, subject to the following requirements:
12             (a)  Any school district which fails for  any  given
13        school  year to maintain school as required by law, or to
14        maintain a recognized school is not eligible to file  for
15        such  school  year any claim upon the Common School Fund.
16        In case of  nonrecognition  of  one  or  more  attendance
17        centers   in   a   school  district  otherwise  operating
18        recognized schools, the claim of the  district  shall  be
19        reduced   in  the  proportion  which  the  Average  Daily
20        Attendance in the attendance center or  centers  bear  to
21        the  Average  Daily Attendance in the school district.  A
22        "recognized school" means any public school  which  meets
23        the standards as established for recognition by the State
24        Board  of  Education.   A  school  district or attendance
25        center not having recognition status  at  the  end  of  a
26        school term is entitled to receive State aid payments due
27        upon   a  legal  claim  which  was  filed  while  it  was
28        recognized.
29             (b)  School district claims filed under this Section
30        are subject to Sections 18-9, 18-10, and 18-12, except as
31        otherwise provided in this Section.
32             (c)  If a  school  district  operates  a  full  year
33        school  under  Section  10-19.1, the general State aid to
34        the school district shall  be  determined  by  the  State
 
                            -40-     LRB093 06568 SJM 20255 a
 1        Board  of  Education  in  accordance with this Section as
 2        near as may be applicable.
 3             (d)  (Blank).
 4        (4)  Except as provided in subsections (H) and  (L),  the
 5    board  of  any  district receiving any of the grants provided
 6    for in this Section may apply those  funds  to  any  fund  so
 7    received   for   which  that  board  is  authorized  to  make
 8    expenditures by law.
 9        School districts are not  required  to  exert  a  minimum
10    Operating  Tax  Rate in order to qualify for assistance under
11    this Section.
12        (5)  As used in this Section the  following  terms,  when
13    capitalized, shall have the meaning ascribed herein:
14             (a)  "Average  Daily  Attendance":  A count of pupil
15        attendance  in  school,  averaged  as  provided  for   in
16        subsection   (C)  and  utilized  in  deriving  per  pupil
17        financial support levels.
18             (b)  "Available Local Resources":  A computation  of
19        local  financial  support,  calculated  on  the  basis of
20        Average Daily Attendance and derived as provided pursuant
21        to subsection (D).
22             (c)  "Corporate   Personal   Property    Replacement
23        Taxes":  Funds paid to local school districts pursuant to
24        "An  Act  in  relation  to  the  abolition  of ad valorem
25        personal property tax and  the  replacement  of  revenues
26        lost thereby, and amending and repealing certain Acts and
27        parts  of Acts in connection therewith", certified August
28        14, 1979, as amended (Public Act 81-1st S.S.-1).
29             (d)  "Foundation Level":  A prescribed level of  per
30        pupil  financial  support  as  provided for in subsection
31        (B).
32             (e)  "Operating  Tax  Rate":   All  school  district
33        property taxes extended for all purposes, except Bond and
34        Interest, Summer School, Rent, Capital  Improvement,  and
 
                            -41-     LRB093 06568 SJM 20255 a
 1        Vocational Education Building purposes.

 2    (B)  Foundation Level.
 3        (1)  The  Foundation Level is a figure established by the
 4    State representing the minimum level of per  pupil  financial
 5    support  that  should  be  available to provide for the basic
 6    education of each pupil in Average Daily Attendance.  As  set
 7    forth  in  this  Section,  each school district is assumed to
 8    exert  a  sufficient  local  taxing  effort  such  that,   in
 9    combination with the aggregate of general State financial aid
10    provided  the  district,  an  aggregate  of  State  and local
11    resources are available to meet the basic education needs  of
12    pupils in the district.
13        (2)  For  the 1998-1999 school year, the Foundation Level
14    of support is $4,225.  For the  1999-2000  school  year,  the
15    Foundation  Level  of  support  is $4,325.  For the 2000-2001
16    school year, the Foundation Level of support is $4,425.
17        (3)  For the 2001-2002 school year and  2002-2003  school
18    year, the Foundation Level of support is $4,560.
19        (4)  For  the  2003-2004 school year and each school year
20    thereafter, the Foundation Level of support is $4,810 or such
21    greater amount as may be established by law  by  the  General
22    Assembly.

23    (C)  Average Daily Attendance.
24        (1)  For   purposes  of  calculating  general  State  aid
25    pursuant to  subsection  (E),  an  Average  Daily  Attendance
26    figure  shall  be  utilized.   The  Average  Daily Attendance
27    figure for formula calculation purposes shall be the  monthly
28    average  of the actual number of pupils in attendance of each
29    school district, as further averaged for the best 3 months of
30    pupil attendance for each school district.  In compiling  the
31    figures  for  the  number  of  pupils  in  attendance, school
32    districts  and  the  State  Board  of  Education  shall,  for
33    purposes of general State  aid  funding,  conform  attendance
 
                            -42-     LRB093 06568 SJM 20255 a
 1    figures to the requirements of subsection (F).
 2        (2)  The  Average  Daily  Attendance  figures utilized in
 3    subsection (E) shall be the requisite attendance data for the
 4    school year immediately preceding the school year  for  which
 5    general  State  aid is being calculated or the average of the
 6    attendance data for the 3 preceding school  years,  whichever
 7    is greater.  The Average Daily Attendance figures utilized in
 8    subsection (H) shall be the requisite attendance data for the
 9    school  year  immediately preceding the school year for which
10    general State aid is being calculated.

11    (D)  Available Local Resources.
12        (1)  For  purposes  of  calculating  general  State   aid
13    pursuant  to  subsection  (E),  a representation of Available
14    Local Resources per  pupil,  as  that  term  is  defined  and
15    determined  in this subsection, shall be utilized.  Available
16    Local Resources per pupil shall include a  calculated  dollar
17    amount representing local school district revenues from local
18    property   taxes   and   from   Corporate  Personal  Property
19    Replacement Taxes,  expressed  on  the  basis  of  pupils  in
20    Average Daily Attendance.
21        (2)  In  determining  a  school  district's  revenue from
22    local property taxes, the  State  Board  of  Education  shall
23    utilize  the  equalized  assessed  valuation  of  all taxable
24    property of each school district as of September  30  of  the
25    previous  year.   The  equalized  assessed valuation utilized
26    shall be obtained and determined as  provided  in  subsection
27    (G).
28        (3)  For school districts maintaining grades kindergarten
29    through  12,  local  property tax revenues per pupil shall be
30    calculated  as  the  product  of  the  applicable   equalized
31    assessed  valuation for the district multiplied by 3.00%, and
32    divided by the district's Average  Daily  Attendance  figure.
33    For  school districts maintaining grades kindergarten through
34    8, local property tax revenues per pupil shall be  calculated
 
                            -43-     LRB093 06568 SJM 20255 a
 1    as the product of the applicable equalized assessed valuation
 2    for  the  district  multiplied  by  2.30%, and divided by the
 3    district's  Average  Daily  Attendance  figure.   For  school
 4    districts maintaining grades 9 through 12, local property tax
 5    revenues per pupil shall be the applicable equalized assessed
 6    valuation of the district multiplied by 1.05%, and divided by
 7    the district's Average Daily Attendance figure.
 8        (4)  The Corporate Personal  Property  Replacement  Taxes
 9    paid to each school district during the calendar year 2 years
10    before  the  calendar  year  in  which  a school year begins,
11    divided by the  Average  Daily  Attendance  figure  for  that
12    district,  shall  be added to the local property tax revenues
13    per pupil as derived by the application  of  the  immediately
14    preceding  paragraph (3).  The sum of these per pupil figures
15    for each school district  shall  constitute  Available  Local
16    Resources  as  that term is utilized in subsection (E) in the
17    calculation of general State aid.

18    (E)  Computation of General State Aid.
19        (1)  For each school year, the amount  of  general  State
20    aid  allotted  to  a school district shall be computed by the
21    State Board of Education as provided in this subsection.
22        (2)  For any school district for  which  Available  Local
23    Resources  per  pupil  is less than the product of 0.93 times
24    the Foundation Level, general State  aid  for  that  district
25    shall  be  calculated  as  an  amount equal to the Foundation
26    Level minus Available  Local  Resources,  multiplied  by  the
27    Average Daily Attendance of the school district.
28        (3)  For  any  school  district for which Available Local
29    Resources per pupil is equal to or greater than  the  product
30    of  0.93 times the Foundation Level and less than the product
31    of 1.75 times the Foundation Level, the general State aid per
32    pupil shall be a decimal proportion of the  Foundation  Level
33    derived   using   a  linear  algorithm.   Under  this  linear
34    algorithm, the calculated general State aid per  pupil  shall
 
                            -44-     LRB093 06568 SJM 20255 a
 1    decline   in  direct  linear  fashion  from  0.07  times  the
 2    Foundation Level for a school district with  Available  Local
 3    Resources  equal  to the product of 0.93 times the Foundation
 4    Level, to 0.05  times  the  Foundation  Level  for  a  school
 5    district  with Available Local Resources equal to the product
 6    of 1.75  times  the  Foundation  Level.   The  allocation  of
 7    general  State  aid  for  school  districts  subject  to this
 8    paragraph 3 shall be the calculated  general  State  aid  per
 9    pupil  figure  multiplied  by the Average Daily Attendance of
10    the school district.
11        (4)  For any school district for  which  Available  Local
12    Resources  per  pupil  equals  or exceeds the product of 1.75
13    times the Foundation Level, the general  State  aid  for  the
14    school  district  shall  be calculated as the product of $218
15    multiplied by the Average  Daily  Attendance  of  the  school
16    district.
17        (5)  The  amount  of  general  State  aid  allocated to a
18    school district for the 1999-2000  school  year  meeting  the
19    requirements  set  forth  in  paragraph (4) of subsection (G)
20    shall be increased by an amount equal to  the  general  State
21    aid  that  would  have  been received by the district for the
22    1998-1999 school year by utilizing the  Extension  Limitation
23    Equalized  Assessed  Valuation as calculated in paragraph (4)
24    of subsection (G) less the general State aid allotted for the
25    1998-1999 school year.  This amount shall  be  deemed  a  one
26    time  increase, and shall not affect any future general State
27    aid allocations.

28    (F)  Compilation of Average Daily Attendance.
29        (1)  Each school district shall, by July 1 of each  year,
30    submit  to  the State Board of Education, on forms prescribed
31    by the State Board of Education, attendance figures  for  the
32    school  year  that began in the preceding calendar year.  The
33    attendance information  so  transmitted  shall  identify  the
34    average daily attendance figures for each month of the school
 
                            -45-     LRB093 06568 SJM 20255 a
 1    year.   Beginning  with  the general State aid claim form for
 2    the 2002-2003 school year, districts shall calculate  Average
 3    Daily  Attendance  as  provided in subdivisions (a), (b), and
 4    (c) of this paragraph (1).
 5             (a)  In  districts  that  do  not  hold   year-round
 6        classes,  days  of attendance in August shall be added to
 7        the month of September and any days of attendance in June
 8        shall be added to the month of May.
 9             (b)  In  districts  in  which  all  buildings   hold
10        year-round classes, days of attendance in July and August
11        shall  be added to the month of September and any days of
12        attendance in June shall be added to the month of May.
13             (c)  In districts in which some buildings,  but  not
14        all,  hold  year-round  classes,  for  the non-year-round
15        buildings, days of attendance in August shall be added to
16        the month of September and any days of attendance in June
17        shall be added to the month of  May.  The  average  daily
18        attendance for the year-round buildings shall be computed
19        as  provided in subdivision (b) of this paragraph (1). To
20        calculate the Average Daily Attendance for the  district,
21        the average daily attendance for the year-round buildings
22        shall  be  multiplied  by  the  days  in  session for the
23        non-year-round buildings for each month and added to  the
24        monthly attendance of the non-year-round buildings.
25        Except  as  otherwise  provided  in this Section, days of
26    attendance by pupils shall be counted only  for  sessions  of
27    not  less  than  5  clock  hours of school work per day under
28    direct supervision of: (i)  teachers,  or  (ii)  non-teaching
29    personnel   or   volunteer   personnel   when   engaging   in
30    non-teaching   duties  and  supervising  in  those  instances
31    specified in subsection (a) of Section 10-22.34 and paragraph
32    10 of Section 34-18, with pupils of legal school age  and  in
33    kindergarten and grades 1 through 12.
34        Days  of attendance by tuition pupils shall be accredited
 
                            -46-     LRB093 06568 SJM 20255 a
 1    only to the districts that pay the tuition  to  a  recognized
 2    school.
 3        (2)  Days  of  attendance  by pupils of less than 5 clock
 4    hours of school shall be subject to the following  provisions
 5    in the compilation of Average Daily Attendance.
 6             (a)  Pupils  regularly  enrolled  in a public school
 7        for only a part of the school day may be counted  on  the
 8        basis  of  1/6 day for every class hour of instruction of
 9        40 minutes or more attended pursuant to such  enrollment,
10        unless  a pupil is enrolled in a block-schedule format of
11        80 minutes or more of  instruction,  in  which  case  the
12        pupil  may  be  counted on the basis of the proportion of
13        minutes of school work completed each day to the  minimum
14        number of minutes that school work is required to be held
15        that day.
16             (b)  Days  of  attendance  may  be less than 5 clock
17        hours on the opening and closing of the school term,  and
18        upon  the first day of pupil attendance, if preceded by a
19        day  or  days  utilized  as  an  institute  or  teachers'
20        workshop.
21             (c)  A session of 4  or  more  clock  hours  may  be
22        counted  as a day of attendance upon certification by the
23        regional  superintendent,  and  approved  by  the   State
24        Superintendent  of  Education  to  the  extent  that  the
25        district has been forced to use daily multiple sessions.
26             (d)  A  session  of  3  or  more  clock hours may be
27        counted as a day of attendance (1) when the remainder  of
28        the school day or at least 2 hours in the evening of that
29        day  is  utilized  for an in-service training program for
30        teachers, up to a maximum of 5 days per  school  year  of
31        which  a maximum of 4 days of such 5 days may be used for
32        parent-teacher conferences, provided a district  conducts
33        an  in-service  training  program  for teachers which has
34        been approved by the State Superintendent  of  Education;
 
                            -47-     LRB093 06568 SJM 20255 a
 1        or,  in  lieu of 4 such days, 2 full days may be used, in
 2        which event each such day may be  counted  as  a  day  of
 3        attendance;  and  (2)  when  days  in  addition  to those
 4        provided in item (1) are scheduled by a  school  pursuant
 5        to  its  school improvement plan adopted under Article 34
 6        or its revised or amended school improvement plan adopted
 7        under Article 2, provided that (i) such sessions of 3  or
 8        more  clock  hours  are  scheduled  to  occur  at regular
 9        intervals, (ii) the remainder of the school days in which
10        such sessions occur are utilized for in-service  training
11        programs   or  other  staff  development  activities  for
12        teachers, and (iii) a sufficient  number  of  minutes  of
13        school  work under the direct supervision of teachers are
14        added to the school days between such regularly scheduled
15        sessions to  accumulate  not  less  than  the  number  of
16        minutes  by  which such sessions of 3 or more clock hours
17        fall short of 5 clock hours. Any full days used  for  the
18        purposes  of  this  paragraph shall not be considered for
19        computing average daily attendance.  Days  scheduled  for
20        in-service    training    programs,   staff   development
21        activities,  or   parent-teacher   conferences   may   be
22        scheduled  separately  for  different  grade  levels  and
23        different attendance centers of the district.
24             (e)  A  session  of  not less than one clock hour of
25        teaching hospitalized or homebound pupils on-site  or  by
26        telephone  to  the classroom may be counted as 1/2 day of
27        attendance, however these pupils must receive 4  or  more
28        clock  hours  of instruction to be counted for a full day
29        of attendance.
30             (f)  A session of at least  4  clock  hours  may  be
31        counted  as  a  day of attendance for first grade pupils,
32        and pupils in full day kindergartens, and a session of  2
33        or  more hours may be counted as 1/2 day of attendance by
34        pupils in kindergartens which provide  only  1/2  day  of
 
                            -48-     LRB093 06568 SJM 20255 a
 1        attendance.
 2             (g)  For  children  with  disabilities who are below
 3        the age of 6 years and who cannot attend 2 or more  clock
 4        hours  because  of  their  disability  or  immaturity,  a
 5        session of not less than one clock hour may be counted as
 6        1/2  day  of  attendance; however for such children whose
 7        educational needs so require a session of 4 or more clock
 8        hours may be counted as a full day of attendance.
 9             (h)  A recognized kindergarten  which  provides  for
10        only  1/2  day of attendance by each pupil shall not have
11        more than 1/2 day of attendance counted in any  one  day.
12        However, kindergartens may count 2 1/2 days of attendance
13        in  any  5 consecutive school days.  When a pupil attends
14        such a kindergarten for 2 half days  on  any  one  school
15        day,  the  pupil  shall  have  the following day as a day
16        absent from school, unless the  school  district  obtains
17        permission  in  writing  from the State Superintendent of
18        Education. Attendance at kindergartens which provide  for
19        a  full  day of attendance by each pupil shall be counted
20        the same as attendance by first grade  pupils.  Only  the
21        first  year  of  attendance  in one kindergarten shall be
22        counted, except in  case  of  children  who  entered  the
23        kindergarten   in  their  fifth  year  whose  educational
24        development requires a second  year  of  kindergarten  as
25        determined  under  the rules and regulations of the State
26        Board of Education.

27    (G)  Equalized Assessed Valuation Data.
28        (1)  For purposes of the calculation of  Available  Local
29    Resources  required  pursuant  to  subsection  (D), the State
30    Board of  Education  shall  secure  from  the  Department  of
31    Revenue  the value as equalized or assessed by the Department
32    of Revenue of all taxable property of every school  district,
33    together  with  (i) the applicable tax rate used in extending
34    taxes for the funds of the district as of September 30 of the
 
                            -49-     LRB093 06568 SJM 20255 a
 1    previous year and (ii)  the  limiting  rate  for  all  school
 2    districts  subject  to  property tax extension limitations as
 3    imposed under the Property Tax Extension Limitation Law.  The
 4    Department  of  Revenue  shall  add to the equalized assessed
 5    value  of  all  taxable  property  of  each  school  district
 6    situated entirely or partially within a county with 3,000,000
 7    or more inhabitants an amount equal to the  total  amount  by
 8    which the homestead exemption allowed under Section 15-176 of
 9    the  Property  Tax  Code  for  real property situated in that
10    school district exceeds the total amount that would have been
11    allowed in that school  district  if  the  maximum  reduction
12    under  Section  15-176  was  $4,500.  The county clerk of any
13    county with 3,000,000  or  more  inhabitants  shall  annually
14    calculate  and  certify to the Department of Revenue for each
15    school district all homestead exemption amounts under Section
16    15-176.
17        This equalized assessed valuation, as adjusted further by
18    the requirements of this subsection, shall be utilized in the
19    calculation of Available Local Resources.
20        (2)  The equalized assessed valuation  in  paragraph  (1)
21    shall be adjusted, as applicable, in the following manner:
22             (a)  For the purposes of calculating State aid under
23        this  Section,  with  respect  to  any  part  of a school
24        district within a redevelopment project area  in  respect
25        to   which  a  municipality  has  adopted  tax  increment
26        allocation  financing  pursuant  to  the  Tax   Increment
27        Allocation  Redevelopment Act, Sections 11-74.4-1 through
28        11-74.4-11  of  the  Illinois  Municipal  Code   or   the
29        Industrial  Jobs Recovery Law, Sections 11-74.6-1 through
30        11-74.6-50 of the Illinois Municipal Code, no part of the
31        current equalized assessed  valuation  of  real  property
32        located in any such project area which is attributable to
33        an  increase  above  the total initial equalized assessed
34        valuation of such property shall be used as part  of  the
 
                            -50-     LRB093 06568 SJM 20255 a
 1        equalized  assessed valuation of the district, until such
 2        time as all redevelopment project costs have  been  paid,
 3        as  provided  in  Section  11-74.4-8 of the Tax Increment
 4        Allocation Redevelopment Act or in Section 11-74.6-35  of
 5        the Industrial Jobs Recovery Law.  For the purpose of the
 6        equalized  assessed  valuation of the district, the total
 7        initial  equalized  assessed  valuation  or  the  current
 8        equalized assessed valuation, whichever is  lower,  shall
 9        be  used  until  such  time  as all redevelopment project
10        costs have been paid.
11             (b)  The real property equalized assessed  valuation
12        for  a  school  district shall be adjusted by subtracting
13        from the real property value as equalized or assessed  by
14        the  Department  of  Revenue  for  the district an amount
15        computed by dividing the amount of any abatement of taxes
16        under Section 18-170 of the Property Tax  Code  by  3.00%
17        for  a  district  maintaining grades kindergarten through
18        12,  by  2.30%  for   a   district   maintaining   grades
19        kindergarten  through  8,  or  by  1.05%  for  a district
20        maintaining grades 9 through 12 and adjusted by an amount
21        computed by dividing the amount of any abatement of taxes
22        under subsection (a) of Section 18-165  of  the  Property
23        Tax  Code  by the same percentage rates for district type
24        as specified in this subparagraph (b).
25        (3)  For the 1999-2000 school year and each  school  year
26    thereafter, if a school district meets all of the criteria of
27    this subsection (G)(3), the school district's Available Local
28    Resources  shall be calculated under subsection (D) using the
29    district's Extension Limitation Equalized Assessed  Valuation
30    as calculated under this subsection (G)(3).
31        For  purposes  of  this  subsection  (G)(3) the following
32    terms shall have the following meanings:
33             "Budget Year":  The school year  for  which  general
34        State aid is calculated and awarded under subsection (E).
 
                            -51-     LRB093 06568 SJM 20255 a
 1             "Base  Tax Year": The property tax levy year used to
 2        calculate the Budget Year  allocation  of  general  State
 3        aid.
 4             "Preceding  Tax  Year":  The  property tax levy year
 5        immediately preceding the Base Tax Year.
 6             "Base Tax Year's Tax Extension": The product of  the
 7        equalized assessed valuation utilized by the County Clerk
 8        in  the  Base Tax Year multiplied by the limiting rate as
 9        calculated  by  the  County  Clerk  and  defined  in  the
10        Property Tax Extension Limitation Law.
11             "Preceding Tax Year's Tax Extension": The product of
12        the equalized assessed valuation utilized by  the  County
13        Clerk  in  the  Preceding  Tax  Year  multiplied  by  the
14        Operating Tax Rate as defined in subsection (A).
15             "Extension  Limitation  Ratio":  A  numerical ratio,
16        certified by the County Clerk, in which the numerator  is
17        the  Base Tax Year's Tax Extension and the denominator is
18        the Preceding Tax Year's Tax Extension.
19             "Operating Tax Rate":  The  operating  tax  rate  as
20        defined in subsection (A).
21        If a school district is subject to property tax extension
22    limitations  as  imposed  under  the  Property  Tax Extension
23    Limitation Law, the State Board of Education shall  calculate
24    the Extension Limitation Equalized Assessed Valuation of that
25    district.   For  the  1999-2000  school  year,  the Extension
26    Limitation Equalized Assessed Valuation of a school  district
27    as  calculated by the State Board of Education shall be equal
28    to the product of  the  district's  1996  Equalized  Assessed
29    Valuation and the district's Extension Limitation Ratio.  For
30    the  2000-2001  school  year and each school year thereafter,
31    the Extension Limitation Equalized Assessed  Valuation  of  a
32    school district as calculated by the State Board of Education
33    shall  be  equal  to  the  product  of the Equalized Assessed
34    Valuation last used in the calculation of general  State  aid
 
                            -52-     LRB093 06568 SJM 20255 a
 1    and   the  district's  Extension  Limitation  Ratio.  If  the
 2    Extension Limitation Equalized Assessed Valuation of a school
 3    district as calculated under this subsection (G)(3)  is  less
 4    than   the   district's   equalized   assessed  valuation  as
 5    calculated pursuant to subsections (G)(1)  and  (G)(2),  then
 6    for  purposes of calculating the district's general State aid
 7    for  the  Budget  Year  pursuant  to  subsection  (E),   that
 8    Extension  Limitation  Equalized  Assessed Valuation shall be
 9    utilized  to  calculate  the   district's   Available   Local
10    Resources under subsection (D).
11        (4)  For  the  purposes  of calculating general State aid
12    for the 1999-2000 school year  only,  if  a  school  district
13    experienced   a   triennial  reassessment  on  the  equalized
14    assessed valuation used  in  calculating  its  general  State
15    financial  aid  apportionment  for the 1998-1999 school year,
16    the State Board of Education shall  calculate  the  Extension
17    Limitation  Equalized Assessed Valuation that would have been
18    used to calculate the district's 1998-1999 general State aid.
19    This amount shall equal the product of the equalized assessed
20    valuation  used  to  calculate  general  State  aid  for  the
21    1997-1998 school year and the district's Extension Limitation
22    Ratio.   If  the  Extension  Limitation  Equalized   Assessed
23    Valuation  of  the  school  district as calculated under this
24    paragraph (4) is less than the district's equalized  assessed
25    valuation  utilized  in  calculating the district's 1998-1999
26    general  State  aid  allocation,   then   for   purposes   of
27    calculating  the  district's  general  State  aid pursuant to
28    paragraph (5) of subsection (E),  that  Extension  Limitation
29    Equalized  Assessed  Valuation shall be utilized to calculate
30    the district's Available Local Resources.
31        (5)  For school districts  having  a  majority  of  their
32    equalized  assessed  valuation  in  any  county  except Cook,
33    DuPage, Kane, Lake,  McHenry,  or  Will,  if  the  amount  of
34    general  State  aid  allocated to the school district for the
 
                            -53-     LRB093 06568 SJM 20255 a
 1    1999-2000 school year under the provisions of subsection (E),
 2    (H), and (J) of this Section  is  less  than  the  amount  of
 3    general State aid allocated to the district for the 1998-1999
 4    school  year  under these subsections, then the general State
 5    aid of the district for the 1999-2000 school year only  shall
 6    be  increased  by  the difference between these amounts.  The
 7    total payments made under this paragraph (5) shall not exceed
 8    $14,000,000.   Claims  shall  be  prorated  if  they   exceed
 9    $14,000,000.

10    (H)  Supplemental General State Aid.
11        (1)  In  addition  to  the  general  State  aid  a school
12    district is allotted pursuant to subsection  (E),  qualifying
13    school  districts  shall receive a grant, paid in conjunction
14    with  a  district's  payments  of  general  State  aid,   for
15    supplemental  general  State aid based upon the concentration
16    level of  children  from  low-income  households  within  the
17    school  district.  Supplemental State aid grants provided for
18    school districts under this subsection shall be  appropriated
19    for distribution to school districts as part of the same line
20    item  in  which  the  general  State  financial aid of school
21    districts  is  appropriated  under  this  Section.   If   the
22    appropriation  in  any  fiscal year for general State aid and
23    supplemental general State aid is  insufficient  to  pay  the
24    amounts required under the general State aid and supplemental
25    general  State  aid  calculations,  then  the  State Board of
26    Education shall ensure that each school district receives the
27    full amount due for general State aid and  the  remainder  of
28    the  appropriation  shall  be  used  for supplemental general
29    State aid, which the State Board of Education shall calculate
30    and pay to eligible districts on a prorated basis.
31        (1.5)  This paragraph (1.5) applies only to those  school
32    years  preceding  the  2003-2004 school year. For purposes of
33    this  subsection  (H),  the  term  "Low-Income  Concentration
34    Level" shall be the low-income eligible pupil count from  the
 
                            -54-     LRB093 06568 SJM 20255 a
 1    most recently available federal census divided by the Average
 2    Daily Attendance of the school district. If, however, (i) the
 3    percentage  decrease  from the 2 most recent federal censuses
 4    in the low-income eligible  pupil  count  of  a  high  school
 5    district  with fewer than 400 students exceeds by 75% or more
 6    the percentage change in the total low-income eligible  pupil
 7    count   of  contiguous  elementary  school  districts,  whose
 8    boundaries are coterminous with the high school district,  or
 9    (ii)  a  high school district within 2 counties and serving 5
10    elementary school districts, whose boundaries are coterminous
11    with the high school district, has a percentage decrease from
12    the 2 most recent federal censuses in the low-income eligible
13    pupil count and there is a percentage increase in  the  total
14    low-income   eligible  pupil  count  of  a  majority  of  the
15    elementary school districts in excess of 50% from the 2  most
16    recent  federal  censuses,  then  the  high school district's
17    low-income eligible pupil  count  from  the  earlier  federal
18    census  shall  be  the number used as the low-income eligible
19    pupil count for the high school  district,  for  purposes  of
20    this  subsection (H).  The changes made to this paragraph (1)
21    by Public Act 92-28 shall apply to supplemental general State
22    aid grants for school years preceding  the  2003-2004  school
23    year  that are paid in fiscal year 1999 or thereafter  and to
24    any State aid payments  made  in  fiscal  year  1994  through
25    fiscal  year 1998 pursuant to subsection 1(n) of Section 18-8
26    of this Code (which was repealed on July 1,  1998),  and  any
27    high  school district that is affected by Public Act 92-28 is
28    entitled to a recomputation of its supplemental general State
29    aid grant or State aid paid in any  of  those  fiscal  years.
30    This  recomputation  shall  not  be  affected  by  any  other
31    funding.
32        (1.10)  This  paragraph  (1.10)  applies to the 2003-2004
33    school year and each school year thereafter. For purposes  of
34    this  subsection  (H),  the  term  "Low-Income  Concentration
 
                            -55-     LRB093 06568 SJM 20255 a
 1    Level"  shall,  for  each  fiscal  year,  be  the  low-income
 2    eligible  pupil  count  as  of  July  1  of  the  immediately
 3    preceding  fiscal  year  (as  determined by the Department of
 4    Human Services based on the number of pupils who are eligible
 5    for at least  one  of  the  following  low  income  programs:
 6    Medicaid, KidCare, TANF, or Food Stamps, excluding pupils who
 7    are  eligible  for  services  provided  by  the Department of
 8    Children and Family Services, averaged over the 2 immediately
 9    preceding fiscal years for fiscal year 2004 and  over  the  3
10    immediately  preceding  fiscal  years  for  each  fiscal year
11    thereafter) divided by the Average Daily  Attendance  of  the
12    school district.
13        (2)  Supplemental  general  State  aid  pursuant  to this
14    subsection  (H)  shall  be  provided  as  follows   for   the
15    1998-1999, 1999-2000, and 2000-2001 school years only:
16             (a)  For  any  school  district  with  a  Low Income
17        Concentration Level of at least 20% and  less  than  35%,
18        the grant for any school year shall be $800 multiplied by
19        the low income eligible pupil count.
20             (b)  For  any  school  district  with  a  Low Income
21        Concentration Level of at least 35% and  less  than  50%,
22        the  grant  for the 1998-1999 school year shall be $1,100
23        multiplied by the low income eligible pupil count.
24             (c)  For any  school  district  with  a  Low  Income
25        Concentration  Level  of  at least 50% and less than 60%,
26        the grant for the 1998-99 school  year  shall  be  $1,500
27        multiplied by the low income eligible pupil count.
28             (d)  For  any  school  district  with  a  Low Income
29        Concentration Level of 60% or more,  the  grant  for  the
30        1998-99 school year shall be $1,900 multiplied by the low
31        income eligible pupil count.
32             (e)  For  the  1999-2000  school year, the per pupil
33        amount specified  in  subparagraphs  (b),  (c),  and  (d)
34        immediately  above  shall be increased to $1,243, $1,600,
 
                            -56-     LRB093 06568 SJM 20255 a
 1        and $2,000, respectively.
 2             (f)  For the 2000-2001 school year,  the  per  pupil
 3        amounts  specified  in  subparagraphs  (b),  (c), and (d)
 4        immediately above shall be $1,273,  $1,640,  and  $2,050,
 5        respectively.
 6        (2.5)  Supplemental  general  State  aid pursuant to this
 7    subsection (H) shall be provided as follows for the 2002-2003
 8    school year:
 9             (a)  For any  school  district  with  a  Low  Income
10        Concentration  Level of less than 10%, the grant for each
11        school year shall be $355 multiplied by  the  low  income
12        eligible pupil count.
13             (b)  For  any  school  district  with  a  Low Income
14        Concentration Level of at least 10% and  less  than  20%,
15        the  grant  for each school year shall be $675 multiplied
16        by the low income eligible pupil count.
17             (c)  For any  school  district  with  a  Low  Income
18        Concentration  Level  of  at least 20% and less than 35%,
19        the grant for each school year shall be $1,330 multiplied
20        by the low income eligible pupil count.
21             (d)  For any  school  district  with  a  Low  Income
22        Concentration  Level  of  at least 35% and less than 50%,
23        the grant for each school year shall be $1,362 multiplied
24        by the low income eligible pupil count.
25             (e)  For any  school  district  with  a  Low  Income
26        Concentration  Level  of  at least 50% and less than 60%,
27        the grant for each school year shall be $1,680 multiplied
28        by the low income eligible pupil count.
29             (f)  For any  school  district  with  a  Low  Income
30        Concentration  Level  of  60% or more, the grant for each
31        school year shall be $2,080 multiplied by the low  income
32        eligible pupil count.
33        (2.10)  Except   as   otherwise   provided,  supplemental
34    general State aid pursuant to this subsection  (H)  shall  be
 
                            -57-     LRB093 06568 SJM 20255 a
 1    provided  as  follows  for the 2003-2004 school year and each
 2    school year thereafter:
 3             (a)  For any  school  district  with  a  Low  Income
 4        Concentration  Level  of  15% or less, the grant for each
 5        school year shall be $355 multiplied by  the  low  income
 6        eligible pupil count.
 7             (b)  For  any  school  district  with  a  Low Income
 8        Concentration Level greater than 15%, the grant for  each
 9        school  year  shall  be  $294.25  added to the product of
10        $2,700 and the square of  the  Low  Income  Concentration
11        Level,  all  multiplied  by the low income eligible pupil
12        count.
13        For the 2003-2004 school year only, the grant shall be no
14    less than the grant for the 2002-2003 school  year.  For  the
15    2004-2005  school  year only, the grant shall be no less than
16    the grant for the 2002-2003 school year multiplied  by  0.66.
17    For  the  2005-2006  school  year only, the grant shall be no
18    less than the grant for the 2002-2003 school year  multiplied
19    by 0.33.
20        For the 2003-2004 school year only, the grant shall be no
21    greater  than  the grant received during the 2002-2003 school
22    year  added  to  the  product  of  0.25  multiplied  by   the
23    difference   between   the   grant  amount  calculated  under
24    subsection (a) or (b) of this paragraph (2.10), whichever  is
25    applicable,  and  the  grant  received  during  the 2002-2003
26    school year. For the 2004-2005 school year  only,  the  grant
27    shall  be  no  greater  than  the  grant  received during the
28    2002-2003 school year added to the product of 0.50 multiplied
29    by the difference between the grant amount  calculated  under
30    subsection  (a) or (b) of this paragraph (2.10), whichever is
31    applicable, and  the  grant  received  during  the  2002-2003
32    school  year.  For  the 2005-2006 school year only, the grant
33    shall be no  greater  than  the  grant  received  during  the
34    2002-2003 school year added to the product of 0.75 multiplied
 
                            -58-     LRB093 06568 SJM 20255 a
 1    by  the  difference between the grant amount calculated under
 2    subsection (a) or (b) of this paragraph (2.10), whichever  is
 3    applicable,  and  the  grant  received  during  the 2002-2003
 4    school year.
 5        (3)  School districts with an Average Daily Attendance of
 6    more than  1,000  and  less  than  50,000  that  qualify  for
 7    supplemental  general  State  aid pursuant to this subsection
 8    shall submit a plan to the State Board of Education prior  to
 9    October  30  of  each year for the use of the funds resulting
10    from this grant of supplemental general  State  aid  for  the
11    improvement  of  instruction  in  which  priority is given to
12    meeting the education needs of disadvantaged children.   Such
13    plan   shall  be  submitted  in  accordance  with  rules  and
14    regulations promulgated by the State Board of Education.
15        (4)  School districts with an Average Daily Attendance of
16    50,000 or more that qualify for  supplemental  general  State
17    aid   pursuant  to  this  subsection  shall  be  required  to
18    distribute from funds available pursuant to this Section,  no
19    less  than  $261,000,000  in  accordance  with  the following
20    requirements:
21             (a)  The required amounts shall  be  distributed  to
22        the  attendance centers within the district in proportion
23        to the number  of  pupils  enrolled  at  each  attendance
24        center  who are eligible to receive free or reduced-price
25        lunches or breakfasts under the federal  Child  Nutrition
26        Act  of  1966  and  under  the  National School Lunch Act
27        during the immediately preceding school year.
28             (b)  The   distribution   of   these   portions   of
29        supplemental  and  general  State  aid  among  attendance
30        centers according to  these  requirements  shall  not  be
31        compensated  for  or  contravened  by  adjustments of the
32        total of  other  funds  appropriated  to  any  attendance
33        centers, and the Board of Education shall utilize funding
34        from  one  or several sources in order to fully implement
 
                            -59-     LRB093 06568 SJM 20255 a
 1        this provision annually prior to the opening of school.
 2             (c)  Each attendance center shall be provided by the
 3        school district a distribution  of  noncategorical  funds
 4        and other categorical funds to which an attendance center
 5        is entitled under law in order that the general State aid
 6        and   supplemental   general   State   aid   provided  by
 7        application of this subsection  supplements  rather  than
 8        supplants  the noncategorical funds and other categorical
 9        funds provided by the school district to  the  attendance
10        centers.
11             (d)  Any  funds made available under this subsection
12        that by reason of the provisions of this  subsection  are
13        not  required  to be allocated and provided to attendance
14        centers may be used and appropriated by the board of  the
15        district for any lawful school purpose.
16             (e)  Funds received by an attendance center pursuant
17        to this subsection shall be used by the attendance center
18        at  the  discretion  of  the  principal  and local school
19        council for programs to improve educational opportunities
20        at qualifying schools through the following programs  and
21        services:  early  childhood education, reduced class size
22        or improved adult to student classroom ratio,  enrichment
23        programs,  remedial  assistance,  attendance improvement,
24        and other  educationally  beneficial  expenditures  which
25        supplement  the  regular and basic programs as determined
26        by the State Board of Education. Funds provided shall not
27        be expended for any political  or  lobbying  purposes  as
28        defined by board rule.
29             (f)  Each district subject to the provisions of this
30        subdivision  (H)(4)  shall  submit  an acceptable plan to
31        meet the educational needs of disadvantaged children,  in
32        compliance  with  the  requirements of this paragraph, to
33        the State Board of Education prior to  July  15  of  each
34        year. This plan shall be consistent with the decisions of
 
                            -60-     LRB093 06568 SJM 20255 a
 1        local  school  councils concerning the school expenditure
 2        plans developed in accordance  with  part  4  of  Section
 3        34-2.3.  The State Board shall approve or reject the plan
 4        within  60  days  after  its  submission.  If the plan is
 5        rejected, the  district  shall  give  written  notice  of
 6        intent   to  modify  the  plan  within  15  days  of  the
 7        notification of rejection and then submit a modified plan
 8        within 30 days after the date of the  written  notice  of
 9        intent  to  modify.  Districts  may  amend approved plans
10        pursuant to rules  promulgated  by  the  State  Board  of
11        Education.
12             Upon  notification  by  the State Board of Education
13        that the district has not submitted a plan prior to  July
14        15  or  a  modified plan within the time period specified
15        herein, the State aid funds  affected  by  that  plan  or
16        modified  plan  shall  be  withheld by the State Board of
17        Education until a plan or modified plan is submitted.
18             If the district fails to  distribute  State  aid  to
19        attendance  centers  in accordance with an approved plan,
20        the plan for the following year shall allocate funds,  in
21        addition   to   the  funds  otherwise  required  by  this
22        subsection,  to  those  attendance  centers  which   were
23        underfunded  during the previous year in amounts equal to
24        such underfunding.
25             For purposes of  determining  compliance  with  this
26        subsection  in relation to the requirements of attendance
27        center funding, each district subject to  the  provisions
28        of this subsection shall submit as a separate document by
29        December  1 of each year a report of expenditure data for
30        the prior year in addition to  any  modification  of  its
31        current  plan.  If it is determined that there has been a
32        failure to comply with the expenditure provisions of this
33        subsection regarding contravention  or  supplanting,  the
34        State  Superintendent  of Education shall, within 60 days
 
                            -61-     LRB093 06568 SJM 20255 a
 1        of receipt of the report, notify  the  district  and  any
 2        affected local school council.  The district shall within
 3        45  days of receipt of that notification inform the State
 4        Superintendent of Education of the remedial or corrective
 5        action to be taken, whether  by amendment of the  current
 6        plan,  if  feasible, or by adjustment in the plan for the
 7        following  year.   Failure  to  provide  the  expenditure
 8        report or the  notification  of  remedial  or  corrective
 9        action  in  a timely manner shall result in a withholding
10        of the affected funds.
11             The State Board of Education shall promulgate  rules
12        and  regulations  to  implement  the  provisions  of this
13        subsection.   No  funds  shall  be  released  under  this
14        subdivision (H)(4) to any district that has not submitted
15        a plan that has been  approved  by  the  State  Board  of
16        Education.

17    (I)  General State Aid for Newly Configured School Districts.
18        (1)  For  a  new  school  district  formed  by  combining
19    property   included  totally  within  2  or  more  previously
20    existing school districts, for its first  year  of  existence
21    the  general  State  aid  and  supplemental general State aid
22    calculated under this Section shall be computed for  the  new
23    district  and for the previously existing districts for which
24    property is totally included within the new district.  If the
25    computation on the basis of the previously existing districts
26    is greater, a supplementary payment equal to  the  difference
27    shall  be  made for the first 4 years of existence of the new
28    district.
29        (2)  For a school  district  which  annexes  all  of  the
30    territory  of  one or more entire other school districts, for
31    the  first  year  during  which  the  change  of   boundaries
32    attributable  to  such  annexation  becomes effective for all
33    purposes as determined under Section 7-9 or 7A-8, the general
34    State aid and supplemental general State aid calculated under
 
                            -62-     LRB093 06568 SJM 20255 a
 1    this Section shall be computed for the annexing  district  as
 2    constituted  after  the  annexation  and for the annexing and
 3    each annexed district as constituted prior to the annexation;
 4    and if the computation on  the  basis  of  the  annexing  and
 5    annexed  districts  as constituted prior to the annexation is
 6    greater, a supplementary  payment  equal  to  the  difference
 7    shall  be  made  for  the  first  4 years of existence of the
 8    annexing school district as constituted upon such annexation.
 9        (3)  For 2 or more school districts which  annex  all  of
10    the  territory  of one or more entire other school districts,
11    and for 2 or more community unit districts which result  upon
12    the  division  (pursuant  to petition under Section 11A-2) of
13    one or more other unit school districts into 2 or more  parts
14    and  which  together include all of the parts into which such
15    other unit school district or districts are so  divided,  for
16    the   first  year  during  which  the  change  of  boundaries
17    attributable to such annexation or division becomes effective
18    for all purposes as determined under Section 7-9  or  11A-10,
19    as  the  case  may be, the general State aid and supplemental
20    general State aid calculated  under  this  Section  shall  be
21    computed   for   each   annexing  or  resulting  district  as
22    constituted after the annexation or  division  and  for  each
23    annexing  and  annexed  district,  or  for each resulting and
24    divided district, as constituted prior to the  annexation  or
25    division;  and  if the aggregate of the general State aid and
26    supplemental  general  State  aid  as  so  computed  for  the
27    annexing or resulting  districts  as  constituted  after  the
28    annexation  or  division  is  less  than the aggregate of the
29    general State aid and supplemental general State  aid  as  so
30    computed  for  the annexing and annexed districts, or for the
31    resulting and divided districts, as constituted prior to  the
32    annexation or division, then a supplementary payment equal to
33    the  difference  shall be made and allocated between or among
34    the annexing or resulting districts, as constituted upon such
 
                            -63-     LRB093 06568 SJM 20255 a
 1    annexation or division,  for  the  first  4  years  of  their
 2    existence.   The  total difference payment shall be allocated
 3    between or among the annexing or resulting districts  in  the
 4    same  ratio  as the pupil enrollment from that portion of the
 5    annexed or divided district or districts which is annexed  to
 6    or included in each such annexing or resulting district bears
 7    to  the  total  pupil  enrollment  from the entire annexed or
 8    divided district or districts, as such  pupil  enrollment  is
 9    determined  for the school year last ending prior to the date
10    when the change of boundaries attributable to the  annexation
11    or  division  becomes effective for all purposes.  The amount
12    of the total difference payment and the amount thereof to  be
13    allocated  to  the  annexing  or resulting districts shall be
14    computed by the State Board of  Education  on  the  basis  of
15    pupil  enrollment  and other data which shall be certified to
16    the State Board of Education, on forms which it shall provide
17    for that purpose, by the regional superintendent  of  schools
18    for each educational service region in which the annexing and
19    annexed  districts,  or  resulting  and divided districts are
20    located.
21        (3.5)  Claims  for  financial   assistance   under   this
22    subsection  (I)  shall  not be recomputed except as expressly
23    provided under this Section.
24        (4)  Any supplementary payment made under this subsection
25    (I) shall be treated as separate from all other payments made
26    pursuant to this Section.

27    (J)  Supplementary Grants in Aid.
28        (1)  Notwithstanding  any  other   provisions   of   this
29    Section,  the  amount  of  the aggregate general State aid in
30    combination with supplemental general State  aid  under  this
31    Section  for  which each school district is eligible shall be
32    no less than the amount of the aggregate  general  State  aid
33    entitlement  that  was received by the district under Section
34    18-8 (exclusive of amounts received  under  subsections  5(p)
 
                            -64-     LRB093 06568 SJM 20255 a
 1    and  5(p-5)  of  that  Section)  for the 1997-98 school year,
 2    pursuant to the provisions of that Section as it was then  in
 3    effect.   If   a  school  district  qualifies  to  receive  a
 4    supplementary payment made under  this  subsection  (J),  the
 5    amount of the aggregate general State aid in combination with
 6    supplemental  general State aid under this Section which that
 7    district is eligible to receive for each school year shall be
 8    no less than the amount of the aggregate  general  State  aid
 9    entitlement  that  was received by the district under Section
10    18-8 (exclusive of amounts received  under  subsections  5(p)
11    and  5(p-5)  of  that Section) for the 1997-1998 school year,
12    pursuant to the provisions of that Section as it was then  in
13    effect.
14        (2)  If,  as provided in paragraph (1) of this subsection
15    (J), a school district is to receive aggregate general  State
16    aid  in combination with supplemental general State aid under
17    this Section for the 1998-99 school year and  any  subsequent
18    school  year  that  in  any such school year is less than the
19    amount of the aggregate general State  aid  entitlement  that
20    the district received for the 1997-98 school year, the school
21    district  shall  also  receive, from a separate appropriation
22    made for purposes of this  subsection  (J),  a  supplementary
23    payment  that is equal to the amount of the difference in the
24    aggregate State aid figures as described in paragraph (1).
25        (3)  (Blank).

26    (K)  Grants to Laboratory and Alternative Schools.
27        In calculating the amount to be  paid  to  the  governing
28    board  of  a  public  university  that  operates a laboratory
29    school under this Section or to any alternative  school  that
30    is  operated  by  a  regional  superintendent of schools, the
31    State Board of Education shall require by rule such reporting
32    requirements as it deems necessary.
33        As used in this  Section,  "laboratory  school"  means  a
34    public  school  which  is  created  and  operated by a public
 
                            -65-     LRB093 06568 SJM 20255 a
 1    university and approved by the State Board of Education.  The
 2    governing board of a public university which  receives  funds
 3    from  the  State  Board  under  this  subsection  (K) may not
 4    increase the number of students enrolled  in  its  laboratory
 5    school  from  a  single district, if that district is already
 6    sending 50 or more students, except under a mutual  agreement
 7    between the school board of a student's district of residence
 8    and  the  university which operates the laboratory school.  A
 9    laboratory school may not  have  more  than  1,000  students,
10    excluding  students  with disabilities in a special education
11    program.
12        As used in this Section,  "alternative  school"  means  a
13    public  school  which  is  created and operated by a Regional
14    Superintendent of Schools and approved by the State Board  of
15    Education.   Such  alternative  schools  may offer courses of
16    instruction for which  credit  is  given  in  regular  school
17    programs,  courses  to  prepare  students for the high school
18    equivalency testing program or  vocational  and  occupational
19    training.   A regional superintendent of schools may contract
20    with a school district or a public community college district
21    to  operate  an  alternative  school.   An alternative school
22    serving more than  one  educational  service  region  may  be
23    established by the regional superintendents of schools of the
24    affected  educational service regions.  An alternative school
25    serving more than  one  educational  service  region  may  be
26    operated  under such terms as the regional superintendents of
27    schools of those educational service regions may agree.
28        Each laboratory and alternative  school  shall  file,  on
29    forms  provided  by the State Superintendent of Education, an
30    annual  State  aid  claim  which  states  the  Average  Daily
31    Attendance of the school's students by  month.   The  best  3
32    months'  Average  Daily Attendance shall be computed for each
33    school. The general State aid entitlement shall  be  computed
34    by multiplying the applicable Average Daily Attendance by the
 
                            -66-     LRB093 06568 SJM 20255 a
 1    Foundation Level as determined under this Section.

 2    (L)  Payments,   Additional   Grants   in   Aid   and   Other
 3    Requirements.
 4        (1)  For  a school district operating under the financial
 5    supervision of an Authority created under  Article  34A,  the
 6    general  State  aid  otherwise payable to that district under
 7    this Section, but not the  supplemental  general  State  aid,
 8    shall  be  reduced  by  an amount equal to the budget for the
 9    operations of the Authority as certified by the Authority  to
10    the  State  Board  of  Education, and an amount equal to such
11    reduction shall be paid to the  Authority  created  for  such
12    district for its operating expenses in the manner provided in
13    Section 18-11.  The remainder of general State school aid for
14    any  such  district  shall be paid in accordance with Article
15    34A when that Article provides for a disposition  other  than
16    that provided by this Article.
17        (2)  (Blank).
18        (3)  Summer school.  Summer school payments shall be made
19    as provided in Section 18-4.3.

20    (M)  Education Funding Advisory Board.
21        The Education Funding Advisory Board, hereinafter in this
22    subsection (M) referred to as the "Board", is hereby created.
23    The Board shall consist of 5 members who are appointed by the
24    Governor,  by  and with the advice and consent of the Senate.
25    The  members  appointed  shall  include  representatives   of
26    education,  business,  and  the  general  public.  One of the
27    members so appointed shall be designated by the  Governor  at
28    the  time  the  appointment is made as the chairperson of the
29    Board. The initial members of the Board may be appointed  any
30    time after the effective date of this amendatory Act of 1997.
31    The  regular  term of each member of the Board shall be for 4
32    years from the third Monday of January of the year  in  which
33    the  term  of the member's appointment is to commence, except
 
                            -67-     LRB093 06568 SJM 20255 a
 1    that of the 5 initial  members  appointed  to  serve  on  the
 2    Board,  the  member who is appointed as the chairperson shall
 3    serve for a term that commences on the date  of  his  or  her
 4    appointment and expires on the third Monday of January, 2002,
 5    and  the  remaining  4  members,  by  lots drawn at the first
 6    meeting of the Board that is held after  all  5  members  are
 7    appointed,  shall  determine  2  of their number to serve for
 8    terms  that  commence  on  the  date  of   their   respective
 9    appointments and expire on the third Monday of January, 2001,
10    and 2 of their number to serve for terms that commence on the
11    date of their respective appointments and expire on the third
12    Monday  of  January, 2000.  All members appointed to serve on
13    the Board shall serve until their respective  successors  are
14    appointed  and  confirmed.   Vacancies shall be filled in the
15    same manner  as  original  appointments.   If  a  vacancy  in
16    membership  occurs  at  a  time  when  the  Senate  is not in
17    session, the Governor  shall  make  a  temporary  appointment
18    until  the  next  meeting of the Senate, when he or she shall
19    appoint, by and with the advice and consent of the Senate,  a
20    person  to  fill  that membership for the unexpired term.  If
21    the Senate is not in session when  the  initial  appointments
22    are  made, those appointments shall be made as in the case of
23    vacancies.
24        The Education Funding  Advisory  Board  shall  be  deemed
25    established,   and  the  initial  members  appointed  by  the
26    Governor to serve as members of the Board shall take  office,
27    on the date that the Governor makes his or her appointment of
28    the  fifth initial member of the Board, whether those initial
29    members  are  then  serving  pursuant  to   appointment   and
30    confirmation  or  pursuant to temporary appointments that are
31    made by the Governor as in the case of vacancies.
32        The State Board of Education  shall  provide  such  staff
33    assistance  to  the  Education  Funding  Advisory Board as is
34    reasonably required for the proper performance by  the  Board
 
                            -68-     LRB093 06568 SJM 20255 a
 1    of its responsibilities.
 2        For  school  years  after  the 2000-2001 school year, the
 3    Education Funding Advisory Board, in  consultation  with  the
 4    State  Board  of  Education,  shall  make  recommendations as
 5    provided in this subsection (M) to the General  Assembly  for
 6    the foundation level under subdivision (B)(3) of this Section
 7    and  for the supplemental general State aid grant level under
 8    subsection (H)  of  this  Section  for  districts  with  high
 9    concentrations  of  children  from  poverty.  The recommended
10    foundation level shall be determined based on  a  methodology
11    which   incorporates  the  basic  education  expenditures  of
12    low-spending schools exhibiting  high  academic  performance.
13    The   Education   Funding  Advisory  Board  shall  make  such
14    recommendations to the General Assembly on January 1  of  odd
15    numbered years, beginning January 1, 2001.

16    (N)  (Blank).

17    (O)  References.
18        (1)  References in other laws to the various subdivisions
19    of Section 18-8 as that Section existed before its repeal and
20    replacement  by this Section 18-8.05 shall be deemed to refer
21    to the corresponding provisions of this Section  18-8.05,  to
22    the extent that those references remain applicable.
23        (2)  References  in  other  laws to State Chapter 1 funds
24    shall be deemed to refer to the  supplemental  general  State
25    aid provided under subsection (H) of this Section.
26    (Source: P.A. 92-16, eff. 6-28-01; 92-28, eff. 7-1-01; 92-29,
27    eff.  7-1-01;  92-269,  eff.  8-7-01;  92-604,  eff.  7-1-02;
28    92-636,  eff.  7-11-02;  92-651,  eff.  7-11-02;  93-21, eff.
29    7-1-03.)

30        Section 40.  The Criminal Code  of  1961  is  amended  by
31    changing Section 17A-1 as follows:
 
                            -69-     LRB093 06568 SJM 20255 a
 1        (720 ILCS 5/17A-1) (from Ch. 38, par. 17A-1)
 2        Sec.  17A-1.  Persons under deportation order; ineligible
 3    for benefits.  An individual against  whom  a  United  States
 4    Immigration  Judge  has  issued an order of deportation which
 5    has been affirmed by the Board of Immigration Review, as well
 6    as an individual who appeals such an  order  pending  appeal,
 7    under  paragraph  19 of Section 241(a) of the Immigration and
 8    Nationality Act relating to persecution of others on  account
 9    of race, religion, national origin or political opinion under
10    the  direction  of or in association with the Nazi government
11    of Germany  or  its  allies,  shall  be  ineligible  for  the
12    following benefits authorized by State law:
13        (a)  The  homestead  exemptions  exemption  and homestead
14    improvement exemption under Sections 15-170, 15-175,  15-176,
15    and 15-180 of the Property Tax Code.
16        (b)  Grants   under  the  Senior  Citizens  and  Disabled
17    Persons Property Tax  Relief  and  Pharmaceutical  Assistance
18    Act.
19        (c)  The  double  income  tax  exemption  conferred  upon
20    persons  65  years  of  age  or  older  by Section 204 of the
21    Illinois Income Tax Act.
22        (d)  Grants provided by the Department on Aging.
23        (e)  Reductions  in  vehicle  registration   fees   under
24    Section 3-806.3 of the Illinois Vehicle Code.
25        (f)  Free  fishing and reduced fishing license fees under
26    Sections 20-5 and 20-40 of the Fish and Aquatic Life Code.
27        (g)  Tuition free courses for senior citizens  under  the
28    Senior Citizen Courses Act.
29        (h)  Any benefits under the Illinois Public Aid Code.
30    (Source: P.A. 87-895; 88-670, eff. 12-2-94.)

31        Section  90.  The State Mandates Act is amended by adding
32    Section 8.28 as follows:
 
                            -70-     LRB093 06568 SJM 20255 a
 1        (30 ILCS 805/8.28 new)
 2        Sec. 8.28. Exempt mandate.   Notwithstanding  Sections  6
 3    and  8 of this Act, no reimbursement by the State is required
 4    for the implementation of any mandate created by the  General
 5    Homestead  Exemption under Section 15-176 of the Property Tax
 6    Code.".