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| 1 | AN ACT concerning education.
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| 2 | Be it enacted by the People of the State of Illinois, | |||||||||||||||||||
| 3 | represented in the General Assembly:
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| 4 | Section 5. The School Code is amended by changing Section | |||||||||||||||||||
| 5 | 2-3.33 as follows: | |||||||||||||||||||
| 6 | (105 ILCS 5/2-3.33) (from Ch. 122, par. 2-3.33)
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| 7 | Sec. 2-3.33. Recomputation of claims. To recompute within | |||||||||||||||||||
| 8 | 3 years from the
the
final date for filing of a claim any claim | |||||||||||||||||||
| 9 | for general State aid reimbursement to any school
district and | |||||||||||||||||||
| 10 | one year from the final date for filing of a claim for | |||||||||||||||||||
| 11 | evidence-based funding if the claim has been found to be | |||||||||||||||||||
| 12 | incorrect and to adjust subsequent
claims accordingly, and to | |||||||||||||||||||
| 13 | recompute and adjust any such claims within 6 years
from the | |||||||||||||||||||
| 14 | final date for filing when there has been an adverse court or
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| 15 | administrative agency decision on
the merits affecting the tax | |||||||||||||||||||
| 16 | revenues of the school district. However, no such
adjustment | |||||||||||||||||||
| 17 | shall be made regarding equalized assessed valuation unless | |||||||||||||||||||
| 18 | the
district's equalized assessed valuation is changed by | |||||||||||||||||||
| 19 | greater than $250,000 or
2%. Any adjustments for claims | |||||||||||||||||||
| 20 | recomputed for the 2016-2017 school year and prior school | |||||||||||||||||||
| 21 | years shall be applied to the apportionment of evidence-based | |||||||||||||||||||
| 22 | funding in Section 18-8.15 of this Code beginning in the | |||||||||||||||||||
| 23 | 2017-2018 school year and thereafter. However, the | |||||||||||||||||||
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| 1 | recomputation of a claim for evidence-based funding for a | ||||||
| 2 | school district shall not require the recomputation of claims | ||||||
| 3 | for all districts, and the State Board of Education shall only | ||||||
| 4 | make recomputations of evidence-based funding for those | ||||||
| 5 | districts where an adjustment is required.
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| 6 | Except in the case of an adverse court or administrative | ||||||
| 7 | agency decision,
no recomputation of a
State aid claim shall | ||||||
| 8 | be made pursuant to this Section as a result of a
reduction in | ||||||
| 9 | the assessed valuation of a school district from the assessed
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| 10 | valuation of the district reported to the State Board of | ||||||
| 11 | Education by the
Department of Revenue under Section 18-8.05 | ||||||
| 12 | or 18-8.15 of this Code unless the
requirements of Section
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| 13 | 16-15 of the Property Tax Code and Section 2-3.84 of this Code | ||||||
| 14 | are
complied with in all respects.
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| 15 | This paragraph applies to all requests for recomputation | ||||||
| 16 | of a general
State aid or evidence-based funding claim | ||||||
| 17 | received after June 30, 2003. In recomputing a general
State | ||||||
| 18 | aid or evidence-based funding claim that was originally | ||||||
| 19 | calculated using an extension
limitation equalized assessed | ||||||
| 20 | valuation under paragraph (3) of
subsection (G) of Section | ||||||
| 21 | 18-8.05 of this Code or Section 18-8.15 of this Code, a | ||||||
| 22 | qualifying reduction in
equalized assessed valuation shall be | ||||||
| 23 | deducted from the extension
limitation equalized assessed | ||||||
| 24 | valuation that was used in calculating the
original claim.
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| 25 | From the total amount of general State aid or | ||||||
| 26 | evidence-based funding to be provided to
districts, | ||||||
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| 1 | adjustments as a result of recomputation under this Section
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| 2 | together with adjustments under Section 2-3.84 must not exceed | ||||||
| 3 | $25
million, in the aggregate for all districts under both | ||||||
| 4 | Sections combined,
of the general State aid or evidence-based | ||||||
| 5 | funding appropriation in any fiscal year; if necessary,
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| 6 | amounts shall be prorated among districts. If it is necessary | ||||||
| 7 | to prorate
claims under this paragraph, then that portion of | ||||||
| 8 | each prorated claim that is
approved but not paid in the | ||||||
| 9 | current fiscal year may be resubmitted as a
valid claim in the | ||||||
| 10 | following fiscal year.
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| 11 | (Source: P.A. 100-465, eff. 8-31-17.)
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