| |
Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide. Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
SCHOOLS (105 ILCS 5/) School Code. 105 ILCS 5/17-3.2 (105 ILCS 5/17-3.2) (from Ch. 122, par. 17-3.2) Sec. 17-3.2. Additional or supplemental budget. (a) Whenever the voters of a school district have voted in favor of an increase in the annual tax rate for educational or operations and maintenance purposes or both at an election held after the adoption of the annual school budget for any fiscal year, the board may adopt or pass during that fiscal year an additional or supplemental budget under the sole authority of this Section by a vote of a majority of the full membership of the board, any other provision of this Article to the contrary notwithstanding, in and by which such additional or supplemental budget the board shall appropriate such additional sums of money as it may find necessary to defray expenses and liabilities of that district to be incurred for educational or operations and maintenance purposes or both of the district during that fiscal year, but not in excess of the additional funds estimated to be available by virtue of such voted increase in the annual tax rate for educational or operations and maintenance purposes or both. Such additional or supplemental budget shall be regarded as an amendment of the annual school budget for the fiscal year in which it is adopted, and the board may levy the additional tax for educational or operations and maintenance purposes or both to equal the amount of the additional sums of money appropriated in that additional or supplemental budget, immediately. (b) Notwithstanding any other provision of law, LaMoille Community Unit School District #303 may adopt an additional or supplemental budget in connection with an amended or supplemental levy adopted under Section 18-17 of the Property Tax Code without receiving the approval of the voters as provided in subsection (a). This subsection (b) is inoperative on and after January 1, 2025. (Source: P.A. 103-592, eff. 6-7-24.) |
105 ILCS 5/17-3.3
(105 ILCS 5/17-3.3)
Sec. 17-3.3. (Repealed).
(Source: P.A. 77-504. Repealed by P.A. 94-1105, eff. 6-1-07.)
|
105 ILCS 5/17-3.4
(105 ILCS 5/17-3.4) (from Ch. 122, par. 17-3.4)
Sec. 17-3.4.
Form of ballot and notice.
Except as otherwise provided
under subsection (d) of Section 17-6.1, whenever any proposition to
authorize or to levy an annual tax, or to increase the annual rate of tax
levied by any school district, for any school purpose is submitted to the
voters of such district at any election, each required notice or other
publication of the election or referendum and the form of ballot shall
contain, in addition to any other matters required by law:
(a) the geographic or other common name of the school district by
which that district is commonly known and referred to, as well as the
number of the district;
(b) the maximum rate at which such tax may be levied if the
proposition is approved;
(c) the total dollar amount of the most recently approved annual
budget of the school district, what the total dollar amount of that annual
budget would be if increased by the amount of additional tax which may be
levied if the proposition is approved, and what would be the percentage of
increase in the total dollar amount of the most recently approved annual
budget of the school district if such total dollar amount were increased by
the amount of additional tax which may be levied if the proposition is
approved; and
(d) if the proposition is to increase the annual rate of an existing
tax levied by the school district, then in addition to the matters set
forth in (a), (b) and (c) above, the annual rate at which such existing tax
currently is levied and the percentage of increase between the maximum
rate at which such tax may be levied if the proposition is approved and the
annual rate at which such tax currently is levied.
(Source: P.A. 86-579; 86-1318.)
|
105 ILCS 5/17-3.5 (105 ILCS 5/17-3.5) Sec. 17-3.5. Maximum-authorized district educational purposes tax rate. If, at any election held prior to March 19, 2004, the voters of a school district having a population of less than 500,000 inhabitants approved the proposition to increase the educational purposes tax rate of the district and the proposition to increase the rate set forth as the existing maximum-authorized educational purposes tax rate of the district the tax rate most recently extended for educational purposes, then, for the purposes of this Code and the Property Tax Code, the maximum-authorized educational purposes tax rate of the district shall be calculated as follows:
(1) for the first tax year affected by the results of | | the referendum, the district's tax rates shall be calculated based upon the rates set forth in the proposition; and
|
| (2) for each tax year thereafter, the district's
| | maximum-authorized educational purposes tax rate approved at the referendum shall be equal to the sum of the district's maximum-authorized educational purposes tax rate immediately preceding the referendum plus the difference between the rates set forth in the proposition submitted to the voters of the district at the referendum.
|
| Within 10 days after the effective date of this amendatory Act of the 93rd General Assembly, the school board of any school district affected by this subsection (a) may, notwithstanding the requirements of any other law to the contrary, amend its certificate of tax levy for any year for which its equalized assessed valuation has not yet been certified by the county clerk. The amended certificate of tax levy shall be filed with the county clerk within the 10-day period after the effective date of this amendatory Act of the 93rd General Assembly.
(Source: P.A. 93-1059, eff. 12-8-04.)
|
105 ILCS 5/17-3.6 (105 ILCS 5/17-3.6) Sec. 17-3.6. Educational purposes tax rate for school districts subject to Property Tax Extension Limitation Law. Notwithstanding the provisions, requirements, or limitations of this Code or any other law, any tax levied for educational purposes by a school district subject to the Property Tax Extension Limitation Law for the 2016 levy year or any subsequent levy year may be extended at a rate exceeding the rate established for educational purposes by referendum or this Code, provided that the rate does not cause the school district to exceed the limiting rate applicable to the school district under the Property Tax Extension Limitation Law for that levy year.
(Source: P.A. 100-465, eff. 8-31-17.) |
105 ILCS 5/17-3A
(105 ILCS 5/17-3A)
Sec. 17-3A.
Apportionment; tax objections; court decisions; adjustments of
levies and refunds to tax objectors. Notwithstanding any other provision of
this Code, if a court, in any tax objection based on the apportionment of an
overlapping taxing district under Section 18-155 of the Property Tax Code, for
any year prior to the year of the effective date of this amendatory Act of the
92nd General Assembly, enters a final judgment that there was an over extension
or under extension of taxes for an overlapping taxing district based on the
apportionment under Section 18-155 of the Property Tax Code for the year for
which the objection was filed, the county clerks of each county in which there
was an under extension of a levy of a school district shall proportionately
increase the levy of that school district by an amount specified in the court
order in that county in the subsequent year or in any subsequent year following
the final judgment of the court. The increase in the levy of the school
district, when extended, shall be set forth as a separate item on the tax bills
of affected taxpayers. Notwithstanding any other provision of law, the
increase in the levy and the extension thereof shall not be subject to any
limitations on levies or extensions imposed by this Code or the Property Tax
Code. The funds collected pursuant to a levy increase authorized by this
Section and Section 18-155 of the Property Tax Code shall be delivered to the
county collector of each county in which there was an over extension for
distribution to the tax objectors in accordance with the court order.
(Source: P.A. 92-377, eff. 8-16-01.)
|
105 ILCS 5/17-4
(105 ILCS 5/17-4) (from Ch. 122, par. 17-4)
Sec. 17-4.
Increase tax rate for transportation.
The school board of any district having a population of less than
500,000 inhabitants may, by proper resolution, cause a proposition to
increase the annual tax rate for transportation purposes to be submitted
to the voters of such district at a regular scheduled election. The board
shall certify the proposition to the proper election authority for submission
in accordance with the general election law.
If at such election a
majority of the votes cast on the proposition is in favor thereof the
school board may thereafter until such authority is revoked in like
manner levy annually the tax so authorized.
(Source: P.A. 82-461.)
|
105 ILCS 5/17-5
(105 ILCS 5/17-5) (from Ch. 122, par. 17-5)
Sec. 17-5. Increase tax rates for operations and maintenance purposes-Maximum. (a) The school board in any district having a population of less than
500,000 inhabitants may, by proper resolution, cause a proposition to
increase the annual tax rate for operations and maintenance purposes to be
submitted to the voters of the district at a regular scheduled election.
The board shall certify the proposition to the proper election authority
for submission to the elector in accordance with the general election law.
In districts maintaining grades 1 through 8,
or grades 9 through 12, the maximum rate for operations and
maintenance purposes shall not exceed .55%; and in districts maintaining
grades 1 through 12, the maximum rates for operations and
maintenance purposes shall not exceed .75%, except that if a single elementary
district and a secondary district having boundaries that are coterminous
on the effective date of this amendatory Act form a community unit district
as authorized under Section 11-6, the maximum rate for operation
and maintenance purposes for such district shall not exceed 1.10% of the
value as equalized or assessed by the Department of Revenue; and in such
district maintaining grades 1 through 12, funds may, subject to the
provisions of Section 17-5.1 accumulate to not more than 5% of the
equalized assessed valuation of the district. No such accumulation shall
ever be transferred or used for any other purpose. If a majority of the
votes cast on the proposition is in favor thereof, the school board may
thereafter, until such authority is revoked in like manner, levy annually a
tax as authorized.
(b) Beginning on the effective date of this amendatory Act of the 97th General Assembly, if a unit district is being established from an elementary district or districts and a high school district, pursuant to Article 11E of this Code, and the combined rate of the elementary district or districts and the high school district prior to the formation of the unit district is greater than 0.75% for operations and maintenance purposes, then the maximum rate for operations and maintenance purposes for the unit district shall be the following: (1) For the first year following formation of the new | | unit district, the maximum rate shall equal the lesser of the actual combined rate of the previous highest elementary district rate and the high school district rate or 1.03%.
|
| (2) For the second year after formation of the new
| | unit district, the maximum rate shall equal the lesser of the actual combined rate of the previous highest elementary district rate and the high school district rate or 0.96%.
|
| (3) For the third year after the formation of the new
| | unit district, the maximum rate shall equal the lesser of the actual combined rate of the previous highest elementary district rate and the high school district rate or 0.89%.
|
| (4) For the fourth year after the formation of the
| | new unit district, the maximum rate shall equal the lesser of the actual combined rate of the previous highest elementary district rate and the high school district rate or 0.82%.
|
| (5) For the fifth year after the formation of the new
| | unit district and thereafter, the maximum rate shall be no greater than 0.75%.
|
| (Source: P.A. 97-1022, eff. 1-1-13.)
|
105 ILCS 5/17-5.1
(105 ILCS 5/17-5.1) (from Ch. 122, par. 17-5.1)
Sec. 17-5.1.
Referendum for accumulation of operations and
maintenance funds. No tax for operations and maintenance purposes and the
purchase of school grounds as provided in Section 11-9 and no tax for
operations and maintenance purposes as provided in Section 17-5 shall be
levied at a rate sufficient to accumulate funds nor shall funds for such
purposes be accumulated as authorized in said sections until the board of
education or school board has by resolution ordered the submission of the
proposition of accumulating funds for such purpose to the electors of
the district at a regular scheduled election and the proposition has
been approved by a majority of the electors voting thereon. The board
shall certify the proposition to the proper election authorities for
submission in accordance with the general election law.
If a majority of the electors voting upon the proposition vote in
favor thereof, the board of education or school board may accumulate
funds for operations and maintenance purposes and the purchase
of school grounds or for operations and maintenance purposes
and may annually levy a tax for such purposes in excess of current
requirements but subject to the tax rate limitations for such purposes
provided by law.
(Source: P.A. 86-970; 86-1334.)
|
105 ILCS 5/17-6.1
(105 ILCS 5/17-6.1) (from Ch. 122, par. 17-6.1)
Sec. 17-6.1.
Educational purposes and operations, building and
maintenance purposes concurrent equal increase and decrease in maximum
authorized tax rate.
(a) The school board of any school district having a population of less
than 500,000 inhabitants may, by proper resolution, cause to be submitted
to the voters of the school district at a regular scheduled election the
proposition of whether the maximum authorized annual tax rate for either
educational purposes or operations, building and maintenance purposes may
be increased with an equal corresponding tax rate decrease being effected
in the maximum authorized tax rate for the other fund.
(b) The proposition shall be in substantially the following form:
Shall the maximum authorized annual tax rate for | | ....... purposes of School District Number ...., ........ County, Illinois (commonly known as .......) be increased from ....% to ....% and the maximum authorized annual tax rate for ....... purposes be decreased concurrently from ....% to ....%?
|
|
(c) The rate amount of the proposed tax rate decrease must be the same
as the rate amount of the proposed tax rate increase. No maximum tax rate
secured hereunder may exceed the maximum rate specified for the particular
fund in Section 17-3 and 17-5.
(d) The requirements of Section 17-3.4 shall not apply to the
proposition provided for in this Section.
(e) If at the election a majority of the votes cast on the proposition
is in favor thereof, the school board may thereafter annually levy the
taxes as authorized.
(Source: P.A. 86-1318.)
|
105 ILCS 5/17-7
(105 ILCS 5/17-7) (from Ch. 122, par. 17-7)
Sec. 17-7.
Payments from tax levied.
Any sum expended or obligations incurred
for the improvement, maintenance, repair or benefit of school buildings and
property, including the cost of interior decorating and the installation,
improvement, repair, replacement and maintenance of building fixtures, for the
rental of buildings and property for school purposes, or for the payment of all
premiums for insurance upon school buildings and school building fixtures or
for the purchase or equipment to be used in the school lunch program shall be
paid from the tax levied for operations and maintenance purposes and the
purchase of school grounds. The board may provide by resolution that the
payment of all salaries of janitors, engineers or other custodial employees and
all costs of fuel, lights, gas, water, telephone service, and custodial
supplies and equipment or the cost of a professional survey of the conditions
of school buildings as provided in Section 2-3.12, or any one or more of the
preceding items shall be paid from the tax levied for operations and
maintenance purposes and the purchase of school grounds in which event such
salaries or specified costs, or both, shall be so paid until the next fiscal
year after the repeal of such resolution. Expenditures for all purposes not
specified in Sections 17-7 or 17-8 or other provisions of this Act shall be
made from the educational fund.
(Source: P.A. 86-1334; 87-984.)
|
105 ILCS 5/17-8
(105 ILCS 5/17-8) (from Ch. 122, par. 17-8)
Sec. 17-8.
Transportation costs paid from transportation fund.
Any transportation operating costs incurred for transporting pupils to
and from school and school sponsored activities and the costs of acquiring
equipment shall be paid from a transportation fund to consist of moneys
received from any tax levy for such purpose, state reimbursement for
transportation, except as provided in Section 29-5, all funds received
from other districts for transporting pupils and any charges for
transportation services rendered to individuals or auxiliary enterprises
of the school.
For the purpose of this Act "transportation operating cost" shall
include all costs of transportation except interest and rental of building
facilities.
(Source: P.A. 85-581.)
|
105 ILCS 5/17-8.01
(105 ILCS 5/17-8.01)
Sec. 17-8.01. (Repealed).
(Source: P.A. 82-622. Repealed by P.A. 94-1105, eff. 6-1-07.)
|
105 ILCS 5/17-9
(105 ILCS 5/17-9) (from Ch. 122, par. 17-9)
Sec. 17-9.
Extension of taxes by county clerk-Separate tax for payment of bonds.
When the county clerk determines the amount of taxes to be extended upon
all the taxable property in any school district having a population of less
than 500,000 inhabitants, he shall determine from the certified copies of
bond resolutions filed in his office the amount necessary to pay the
maturing principal of and interest on any bonds of the district and shall
extend a separate tax sufficient to pay all principal and interest thereon
which matures prior to the first delinquent date of taxes to be realized
from the next succeeding tax extension or all interest and sinking fund
requirements for the payment of principal which must be extended prior to
said date. The separate tax shall be extended without limitation as to rate
or amount. No deduction shall be made in the rate which may be extended for
educational or operations, building and maintenance purposes by reason of
any rate extended for payment of principal or interest of bonds, except as
provided in this section, nor by reason of any tax required to be extended
pursuant to the exercise of the power conferred in Section 10-22.12.
(Source: P.A. 77-2744.)
|
105 ILCS 5/17-9.01
(105 ILCS 5/17-9.01)
Sec. 17-9.01. (Repealed).
(Source: P.A. 86-1334. Repealed by P.A. 94-1105, eff. 6-1-07.)
|
105 ILCS 5/17-9.02 (105 ILCS 5/17-9.02) Sec. 17-9.02. Supplemental tax levy for Ford Heights School District 169. (a) Notwithstanding any other provisions of this Article and in addition to the methods provided by other Sections of this Article for increasing the rate of tax levied for any school purpose, Ford Heights School District 169 may levy a supplemental tax for the 2006, 2007, and 2008 taxable years. (b) The supplemental tax authorized by this Section is levied upon all the taxable property of the school district at its value as equalized or assessed by the Department of Revenue for each of the years in which the levy is made. The supplemental tax is in addition to all other taxes that the district may levy for any school purpose for the years in which the levy is made. (c) For each year that it is levied, the supplemental tax must be levied at a rate not exceeding that which, when applied to the equalized assessed value of all taxable property in the district for that year in which the levy is made, is sufficient to yield that amount of tax revenue that is equal to $1,067,000 for a total of $3,201,000 for all taxable years that the tax is levied. (d) The supplemental tax authorized by this Section must be levied by proper resolution of the school board and without referendum. A certified copy of the resolution levying the supplemental tax, signed by the president and clerk or secretary of the school board, must be filed in the office of the county clerk, and it is, then, the duty of the county clerk to extend the supplemental tax. The supplemental tax must be extended and collected in like manner as all other taxes of the school district, but the supplemental tax must be separately identified by the collectors. (e) Ford Heights School District 169 may use the proceeds from the supplemental tax for any purpose for which the district is authorized to make expenditures.
(Source: P.A. 94-1078, eff. 1-9-07.) |
105 ILCS 5/17-10
(105 ILCS 5/17-10) (from Ch. 122, par. 17-10)
Sec. 17-10.
Certificate of last ascertained equalized value-Tax books-Notice to
school treasurers.
The county clerk shall furnish the school board of any school district,
upon request, a certificate showing the last ascertained full, fair cash
value of the taxable property of the district.
When a school district lies partly in two or more counties, the county
clerk of each county in which any part of such district lies shall furnish,
upon request, to the school board of the district, a certificate showing
the last ascertained full, fair cash value of the taxable property in that
part of the district lying in such county.
When making out the tax books for the collector, the county clerk shall
compute each taxable person's tax in each school district upon the total
amount of taxable property for that year, located in such district, whether
belonging to residents or non-residents, upon the valuation produced by the
equalization and assessment of property by the county board of review, and
all property originally assessed by the Department of Revenue. Such
computation shall be made so as to realize the amount of money required to
be raised in such district, as shown in the certificate of tax levy, made
out by the governing body of such district, and filed with the county clerk
as required by this Act. The county clerk shall cause each person's tax, so
computed, to be set upon the tax book to be delivered to the collector for
that year, in a separate column against each taxpayer's name, or parcel of
taxable property, as it appears in the collector's books, to be collected
in the same manner, and at the same time, and by the same person, as State
and county taxes are collected. He shall number the school districts on the
maps in his office to correspond with the numbers of districts as returned
to him by the county superintendent of schools, and in making up the tax
books to be delivered to the collector of taxes, the county clerk shall
copy therein the number of the school districts set opposite each person's
assessment of personal property by the assessor making the assessment of
such person, and shall extend the school tax on each person's assessment of
personal property. The computation of each person's tax and the extension
made by the clerk shall be final and conclusive. The rate shall be uniform,
and shall not exceed that required by the amount certified by the school
board. The county clerk, before delivering the tax book to the collector,
shall make and send by mail to each school treasurer of the county a
certificate of the amount due his district or districts from the tax so
extended and placed on the tax books.
(Source: Laws 1961, p. 31.)
|
105 ILCS 5/17-11
(105 ILCS 5/17-11) (from Ch. 122, par. 17-11)
Sec. 17-11. Certificate of tax levy. (a) The school board of each district, other than a school district subject to the authority of a Financial Oversight Panel pursuant to Article 1H of this Code,
shall ascertain, as near as practicable, annually, how much money must be
raised by special tax for transportation purposes if any and for
educational and for operations and maintenance purposes for the
next ensuing year. In school districts with a population of less than
500,000, these amounts shall be certified and returned to each county clerk
on or before the last Tuesday in December, annually. The
certificate shall be signed by the president and clerk or secretary, and
may be in the following form:
CERTIFICATE OF TAX LEVY
We hereby certify that we require the sum of ...... dollars, to be levied
as a special tax for transportation purposes and the sum of ...... dollars
to be levied as a special tax for educational purposes, and the sum ......
dollars to be levied as a special tax for operations and maintenance
purposes, and the sum of ...... to be levied as a special tax for a working
cash fund, on the equalized assessed value of the taxable property of our
district, for the year (insert year).
Signed on (insert date).
A ........... B ............., President
C ........... D............., Clerk (Secretary)
Dist. No. .........., ............ County
(b) A failure by the school board to file the certificate with the county
clerk in the time required shall not vitiate the assessment.
(c) A school district subject to the authority of a Financial Oversight Panel pursuant to Article 1H of this Code shall file a certificate of tax levy as otherwise provided by this Section, except that such certificate shall be certified and returned to each county clerk on or before the first Tuesday in November annually. If, for whatever reason, the district fails to certify and return the certificate of tax levy to each county clerk on or before the first Tuesday in November annually, then the Financial Oversight Panel for such school district shall proceed to adopt, certify, and return a certificate of tax levy for such school district to each county clerk on or before the last Tuesday in December annually. (Source: P.A. 97-429, eff. 8-16-11.)
|
|
|
|