Illinois Compiled Statutes
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105 ILCS 5/2-3.170
(105 ILCS 5/2-3.170)
(Text of Section from P.A. 100-174)
Entrepreneurial skills teaching resources.
The State Board of Education shall post resources regarding the teaching of entrepreneurial skills for use by school districts with secondary schools. The State Board of Education shall gather input from business groups and universities when developing the list of resources.
(Source: P.A. 100-174, eff. 1-1-18.)
(Text of Section from P.A. 100-175)
High-skilled manufacturing teaching resources.
The State Board of Education shall post resources regarding the teaching of high-skilled manufacturing, to be used in high schools and vocational education programs.
(Source: P.A. 100-175, eff. 1-1-18.)
(Text of Section from P.A. 100-465)
Property tax relief pool grants.
(a) As used in this Section,
"Property tax multiplier" equals one minus the square of the school district's Local Capacity Percentage, as defined in Section 18-8.15 of this Code.
"State Board" means the State Board of Education.
"Unit equivalent tax rate" means the Adjusted Operating Tax Rate, as defined in Section 18-8.15 of this Code, multiplied by a factor of 1 for unit school districts, 13/9 for elementary school districts, and 13/4 for high school districts.
(b) Subject to appropriation, the State Board shall provide grants to eligible school districts that provide tax relief to the school district's residents, up to a limit of 1% of the school district's equalized assessed value, as provided in this Section.
(c) By August 1 of each year, the State Board shall publish an estimated threshold unit equivalent tax rate. School districts whose adjusted operating tax rate, as defined in this Section, is greater than the estimated threshold unit equivalent tax rate are eligible for relief under this Section. This estimated tax rate shall be based on the most recent available data provided by school districts pursuant to Section 18-8.15 of this Code. The State Board shall estimate this property tax rate based on the amount appropriated to the grant program and the assumption that a set of school districts, based on criteria established by the State Board, will apply for grants under this Section. The criteria shall be based on reasonable assumptions about when school districts will apply for the grant.
(d) School districts seeking grants under this Section shall apply to the State Board by October 1 of each year. All applications to the State Board for grants shall include the amount of the grant requested.
(e) By December 1 of each year, based on the most recent available data provided by school districts pursuant to Section 18-8.15 of this Code, the State Board shall calculate the unit equivalent tax rate, based on the applications received by the State Board, above which the appropriations are sufficient to provide relief and publish a list of the school districts eligible for relief.
(f) The State Board shall publish a final list of grant recipients and provide payment of the grants by January 15 of each year.
(g) If payment from the State Board is received by the school district on time, the school district shall reduce its property tax levy in an amount equal to the grant received under this Section.
(h) The total grant to a school district under this Section shall be calculated based on the total amount of reduction in the school district's aggregate extension, up to a limit of 1% of a district's equalized assessed value for a unit school district, 0.69% for an elementary school district, and 0.31% for a high school district, multiplied by the property tax multiplier or the amount that the unit equivalent tax rate is greater than the rate determined by the State Board, whichever is less.
(i) If the State Board does not expend all appropriations allocated pursuant to this Section, then any remaining funds shall be allocated pursuant to Section 18-8.15 of this Code.
(j) The State Board shall prioritize payments under Section 18-8.15 of this Code over payments under this Section, if necessary.
(k) Any grants received by a school district shall be included in future calculations of that school district's Base Funding Minimum under Section 18-8.15 of this Code.
(l) In the tax year following receipt of a Property Tax Pool Relief Grant, the aggregate levy of any school district receiving a grant under this Section, for purposes of the Property Tax Extension Limitation Law, shall include the tax relief the school district provided in the previous taxable year under this Section.
(Source: P.A. 100-465, eff. 8-31-17.)