SB1498ham006 93RD GENERAL ASSEMBLY

09300SB1498ham006 LRB093 06568 SJM 41092 a

AMENDMENT TO SENATE BILL 1498

AMENDMENT NO. ______. Amend Senate Bill 1498, AS AMENDED, by replacing the title with the following:

"AN ACT concerning taxes."; and

by replacing everything after the enacting clause with the following:

7		"Section 5. The Economic Development Area Tax Increment
8		Allocation Act is amended by changing Section 6 as follows:
9		(20 ILCS 620/6) (from Ch. 67 1/2, par. 1006)
10		Sec. 6. Filing with county clerk; certification of initial
11		equalized assessed value.
12		(a) The municipality shall file a certified copy of any
13		ordinance authorizing tax increment allocation financing for
14		an economic development project area with the county clerk, and
15		the county clerk shall immediately thereafter determine (1) the
16		most recently ascertained equalized assessed value of each lot,
17		block, tract or parcel of real property within the economic
18		development project area from which shall be deducted the
19		homestead exemptions provided by Sections 15-170, and 15-175,
20		and 15-176 of the Property Tax Code, which value shall be the
21		"initial equalized assessed value" of each such piece of
22		property, and (2) the total equalized assessed value of all
23		taxable real property within the economic development project

1		area by adding together the most recently ascertained equalized
2		assessed value of each taxable lot, block, tract, or parcel of
3		real property within such economic development project area,
4		from which shall be deducted the homestead exemptions provided
5		by Sections 15-170, and 15-175, and 15-176 of the Property Tax
6		Code, and shall certify such amount as the "total initial
7		equalized assessed value" of the taxable real property within
8		the economic development project area.
9		(b) After the county clerk has certified the "total initial
10		equalized assessed value" of the taxable real property in the
11		economic development project area, then in respect to every
12		taxing district containing an economic development project
13		area, the county clerk or any other official required by law to
14		ascertain the amount of the equalized assessed value of all
15		taxable property within that taxing district for the purpose of
16		computing the rate per cent of tax to be extended upon taxable
17		property within that taxing district, shall in every year that
18		tax increment allocation financing is in effect ascertain the
19		amount of value of taxable property in an economic development
20		project area by including in that amount the lower of the
21		current equalized assessed value or the certified "total
22		initial equalized assessed value" of all taxable real property
23		in 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 dissolving
30		the special tax allocation fund for the economic development
31		project area, terminating the economic development project
32		area, and terminating the use of tax increment allocation
33		financing for the economic development project area. This Act
34		shall not be construed as relieving property owners within an

1		economic development project area from paying a uniform rate of
2		taxes upon the current equalized assessed value of their
3		taxable property as provided in the Property Tax Code.
4		(Source: P.A. 88-670, eff. 12-2-94.)

5		Section 10. The Property Tax Code is amended by changing
6		Sections 14-15, 15-10, 15-170, 15-172, 15-175, 15-180, and
7		20-178 and by adding Section 15-176 as follows:
8		(35 ILCS 200/14-15)
9		Sec. 14-15. Certificate of error; counties of 3,000,000 or
10		more.
11		(a) In counties with 3,000,000 or more inhabitants, if,
12		after the assessment is certified pursuant to Section 16-150,
13		but subject to the limitations of subsection (c) of this
14		Section, the county assessor discovers an error or mistake in
15		the assessment, the assessor shall execute a certificate
16		setting forth the nature and cause of the error. The
17		certificate when endorsed by the county assessor, or when
18		endorsed by the county assessor and board of appeals (until the
19		first Monday in December 1998 and the board of review beginning
20		the first Monday in December 1998 and thereafter) where the
21		certificate is executed for any assessment which was the
22		subject of a complaint filed in the board of appeals (until the
23		first Monday in December 1998 and the board of review beginning
24		the first Monday in December 1998 and thereafter) for the tax
25		year for which the certificate is issued, may, either be
26		certified according to the procedure authorized by this Section
27		or be presented and received in evidence in any court of
28		competent jurisdiction. Certification is authorized, at the
29		discretion of the county assessor, for: (1) certificates of
30		error allowing homestead exemptions pursuant to Sections
31		15-170, 15-172, and 15-175, and 15-176; (2) certificates of
32		error on residential property of 6 units or less; (3)

1		certificates of error allowing exemption of the property
2		pursuant to Section 14-25; and (4) other certificates of error
3		reducing assessed value by less than $100,000. Any certificate
4		of error not certified shall be presented to the court. The
5		county assessor shall develop reasonable procedures for the
6		filing and processing of certificates of error. Prior to the
7		certification or presentation to the court, the county assessor
8		or his or her designee shall execute and include in the
9		certificate of error a statement attesting that all procedural
10		requirements pertaining to the issuance of the certificate of
11		error have been met and that in fact an error exists. When so
12		introduced in evidence such certificate shall become a part of
13		the court records, and shall not be removed from the files
14		except upon the order of the court.
15		Certificates of error that will be presented to the court
16		shall be filed as an objection in the application for judgment
17		and order of sale for the year in relation to which the
18		certificate is made or as an amendment to the objection under
19		subsection (b). Certificates of error that are to be certified
20		according to the procedure authorized by this Section need not
21		be presented to the court as an objection or an amendment under
22		subsection (b). The State's Attorney of the county in which the
23		property is situated shall mail a copy of any final judgment
24		entered by the court regarding any certificate of error to the
25		taxpayer of record for the year in question.
26		Any unpaid taxes after the entry of the final judgment by
27		the court or certification on certificates issued under this
28		Section may be included in a special tax sale, provided that an
29		advertisement is published and a notice is mailed to the person
30		in whose name the taxes were last assessed, in a form and
31		manner substantially similar to the advertisement and notice
32		required under Sections 21-110 and 21-135. The advertisement
33		and sale shall be subject to all provisions of law regulating
34		the annual advertisement and sale of delinquent property, to

1		the extent that those provisions may be made applicable.
2		A certificate of error certified under this Section shall
3		be given effect by the county treasurer, who shall mark the tax
4		books and, upon receipt of one of the following certificates
5		from the county assessor or the county assessor and the board
6		of review where the board of review is required to endorse the
7		certificate of error, shall issue refunds to the taxpayer
8		accordingly:
9		"CERTIFICATION
10		I, .................., county assessor, hereby certify
11		that the Certificates of Error set out on the attached list
12		have been duly issued to correct an error or mistake in the
13		assessment."
14		"CERTIFICATION
15		I, .................., county assessor, and we,
16		........................................................,
17		members of the board of review, hereby certify that the
18		Certificates of Error set out on the attached list have
19		been duly issued to correct an error or mistake in the
20		assessment and that any certificates of error required to
21		be endorsed by the board of review have been so endorsed."
22		The county treasurer has the power to mark the tax books to
23		reflect the issuance of certificates of error certified
24		according to the procedure authorized in this Section for
25		certificates of error issued under Section 14-25 or
26		certificates of error issued to and including 3 years after the
27		date on which the annual judgment and order of sale for that
28		tax year was first entered. The county treasurer has the power
29		to issue refunds to the taxpayer as set forth above until all
30		refunds authorized by this Section have been completed.
31		To the extent that the certificate of error obviates the

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

1		General Assembly apply to certificates of error issued before,
2		on, and after the effective date of this amendatory Act of the
3		91st General Assembly.
4		(Source: P.A. 90-4, eff. 3-7-97; 90-288, eff. 8-1-97; 90-655,
5		eff. 7-30-98; 91-393, eff. 7-30-99; 91-686, eff. 1-26-00.)
6		(35 ILCS 200/15-10)
7		Sec. 15-10. Exempt property; procedures for certification.
8		All property granted an exemption by the Department pursuant to
9		the requirements of Section 15-5 and described in the Sections
10		following Section 15-30 and preceding Section 16-5, to the
11		extent therein limited, is exempt from taxation. In order to
12		maintain that exempt status, the titleholder or the owner of
13		the beneficial interest of any property that is exempt must
14		file with the chief county assessment officer, on or before
15		January 31 of each year (May 31 in the case of property
16		exempted by Section 15-170), an affidavit stating whether there
17		has been any change in the ownership or use of the property or
18		the status of the owner-resident, or that a disabled veteran
19		who qualifies under Section 15-165 owned and used the property
20		as of January 1 of that year. The nature of any change shall be
21		stated in the affidavit. Failure to file an affidavit shall, in
22		the discretion of the assessment officer, constitute cause to
23		terminate the exemption of that property, notwithstanding any
24		other provision of this Code. Owners of 5 or more such exempt
25		parcels within a county may file a single annual affidavit in
26		lieu of an affidavit for each parcel. The assessment officer,
27		upon request, shall furnish an affidavit form to the owners, in
28		which the owner may state whether there has been any change in
29		the ownership or use of the property or status of the owner or
30		resident as of January 1 of that year. The owner of 5 or more
31		exempt parcels shall list all the properties giving the same
32		information for each parcel as required of owners who file
33		individual affidavits.

1		However, titleholders or owners of the beneficial interest
2		in any property exempted under any of the following provisions
3		are not required to submit an annual filing under this Section:
4		(1) Section 15-45 (burial grounds) in counties of less
5		than 3,000,000 inhabitants and owned by a not-for-profit
6		organization.
7		(2) Section 15-40.
8		(3) Section 15-50 (United States property).
9		If there is a change in use or ownership, however, notice
10		must be filed pursuant to Section 15-20.
11		An application for homestead exemptions shall be filed as
12		provided in Section 15-170 (senior citizens homestead
13		exemption), Section 15-172 (senior citizens assessment freeze
14		homestead exemption), and Sections Section 15-175 and 15-176
15		(general homestead exemption), respectively.
16		(Source: P.A. 92-333, eff. 8-10-01; 92-729, eff. 7-25-02.)
17		(35 ILCS 200/15-170)
18		Sec. 15-170. Senior Citizens Homestead Exemption. An
19		annual homestead exemption limited, except as described here
20		with relation to cooperatives or life care facilities, to a
21		maximum reduction set forth below from the property's value, as
22		equalized or assessed by the Department, is granted for
23		property that is occupied as a residence by a person 65 years
24		of age or older who is liable for paying real estate taxes on
25		the property and is an owner of record of the property or has a
26		legal or equitable interest therein as evidenced by a written
27		instrument, except for a leasehold interest, other than a
28		leasehold interest of land on which a single family residence
29		is located, which is occupied as a residence by a person 65
30		years or older who has an ownership interest therein, legal,
31		equitable or as a lessee, and on which he or she is liable for
32		the payment of property taxes. The maximum reduction shall be
33		$2,500 in counties with 3,000,000 or more inhabitants and

1		$2,000 in all other counties. For land improved with an
2		apartment building owned and operated as a cooperative, the
3		maximum reduction from the value of the property, as equalized
4		by the Department, shall be multiplied by the number of
5		apartments or units occupied by a person 65 years of age or
6		older who is liable, by contract with the owner or owners of
7		record, for paying property taxes on the property and is an
8		owner of record of a legal or equitable interest in the
9		cooperative apartment building, other than a leasehold
10		interest. For land improved with a life care facility, the
11		maximum reduction from the value of the property, as equalized
12		by the Department, shall be multiplied by the number of
13		apartments or units occupied by persons 65 years of age or
14		older, irrespective of any legal, equitable, or leasehold
15		interest in the facility, who are liable, under a contract with
16		the owner or owners of record of the facility, for paying
17		property taxes on the property. In a cooperative or a life care
18		facility where a homestead exemption has been granted, the
19		cooperative association or the management firm of the
20		cooperative or facility shall credit the savings resulting from
21		that exemption only to the apportioned tax liability of the
22		owner or resident who qualified for the exemption. Any person
23		who willfully refuses to so credit the savings shall be guilty
24		of a Class B misdemeanor. Under this Section and Section
25		15-175, "life care facility" means a facility as defined in
26		Section 2 of the Life Care Facilities Act, with which the
27		applicant for the homestead exemption has a life care contract
28		as defined in that Act.
29		When a homestead exemption has been granted under this
30		Section and the person qualifying subsequently becomes a
31		resident of a facility licensed under the Nursing Home Care
32		Act, the exemption shall continue so long as the residence
33		continues to be occupied by the qualifying person's spouse if
34		the spouse is 65 years of age or older, or if the residence

1		remains unoccupied but is still owned by the person qualified
2		for the homestead exemption.
3		A person who will be 65 years of age during the current
4		assessment year shall be eligible to apply for the homestead
5		exemption during that assessment year. Application shall be
6		made during the application period in effect for the county of
7		his residence.
8		Beginning with assessment year 2003, for taxes payable in
9		2004, property that is first occupied as a residence after
10		January 1 of any assessment year by a person who is eligible
11		for the senior citizens homestead exemption under this Section
12		must be granted a pro-rata exemption for the assessment year.
13		The amount of the pro-rata exemption is the exemption allowed
14		in the county under this Section divided by 365 and multiplied
15		by the number of days during the assessment year the property
16		is occupied as a residence by a person eligible for the
17		exemption under this Section. The chief county assessment
18		officer must adopt reasonable procedures to establish
19		eligibility for this pro-rata exemption.
20		The assessor or chief county assessment officer may
21		determine the eligibility of a life care facility to receive
22		the benefits provided by this Section, by affidavit,
23		application, visual inspection, questionnaire or other
24		reasonable methods in order to insure that the tax savings
25		resulting from the exemption are credited by the management
26		firm to the apportioned tax liability of each qualifying
27		resident. The assessor may request reasonable proof that the
28		management firm has so credited the exemption.
29		The chief county assessment officer of each county with
30		less than 3,000,000 inhabitants shall provide to each person
31		allowed a homestead exemption under this Section a form to
32		designate any other person to receive a duplicate of any notice
33		of delinquency in the payment of taxes assessed and levied
34		under this Code on the property of the person receiving the

1		exemption. The duplicate notice shall be in addition to the
2		notice required to be provided to the person receiving the
3		exemption, and shall be given in the manner required by this
4		Code. The person filing the request for the duplicate notice
5		shall pay a fee of $5 to cover administrative costs to the
6		supervisor of assessments, who shall then file the executed
7		designation with the county collector. Notwithstanding any
8		other provision of this Code to the contrary, the filing of
9		such an executed designation requires the county collector to
10		provide duplicate notices as indicated by the designation. A
11		designation may be rescinded by the person who executed such
12		designation at any time, in the manner and form required by the
13		chief county assessment officer.
14		The assessor or chief county assessment officer may
15		determine the eligibility of residential property to receive
16		the homestead exemption provided by this Section by
17		application, visual inspection, questionnaire or other
18		reasonable methods. The determination shall be made in
19		accordance with guidelines established by the Department.
20		In counties with less than 3,000,000 inhabitants, the
21		county board may by resolution provide that if a person has
22		been granted a homestead exemption under this Section, the
23		person qualifying need not reapply for the exemption.
24		In counties with 3,000,000 or more inhabitants, if a
25		property has been granted a homestead exemption under this
26		Section, the person qualifying need not reapply for the
27		exemption.
28		In counties with less than 3,000,000 inhabitants, if the
29		assessor or chief county assessment officer requires annual
30		application for verification of eligibility for an exemption
31		once granted under this Section, the application shall be
32		mailed to the taxpayer.
33		The assessor or chief county assessment officer shall
34		notify each person who qualifies for an exemption under this

1		Section that the person may also qualify for deferral of real
2		estate taxes under the Senior Citizens Real Estate Tax Deferral
3		Act. The notice shall set forth the qualifications needed for
4		deferral of real estate taxes, the address and telephone number
5		of county collector, and a statement that applications for
6		deferral of real estate taxes may be obtained from the county
7		collector.
8		Notwithstanding Sections 6 and 8 of the State Mandates Act,
9		no reimbursement by the State is required for the
10		implementation of any mandate created by this Section.
11		(Source: P.A. 92-196, eff. 1-1-02; 93-511, eff. 8-11-03.)
12		(35 ILCS 200/15-172)
13		Sec. 15-172. Senior Citizens Assessment Freeze Homestead
14		Exemption.
15		(a) This Section may be cited as the Senior Citizens
16		Assessment Freeze Homestead Exemption.
17		(b) As used in this Section:
18		"Applicant" means an individual who has filed an
19		application under this Section.
20		"Base amount" means the base year equalized assessed value
21		of the residence plus the first year's equalized assessed value
22		of any added improvements which increased the assessed value of
23		the residence after the base year.
24		"Base year" means the taxable year prior to the taxable
25		year for which the applicant first qualifies and applies for
26		the exemption provided that in the prior taxable year the
27		property was improved with a permanent structure that was
28		occupied as a residence by the applicant who was liable for
29		paying real property taxes on the property and who was either
30		(i) an owner of record of the property or had legal or
31		equitable interest in the property as evidenced by a written
32		instrument or (ii) had a legal or equitable interest as a
33		lessee in the parcel of property that was single family

1		residence. If in any subsequent taxable year for which the
2		applicant applies and qualifies for the exemption the equalized
3		assessed value of the residence is less than the equalized
4		assessed value in the existing base year (provided that such
5		equalized assessed value is not based on an assessed value that
6		results from a temporary irregularity in the property that
7		reduces the assessed value for one or more taxable years), then
8		that subsequent taxable year shall become the base year until a
9		new base year is established under the terms of this paragraph.
10		For taxable year 1999 only, the Chief County Assessment Officer
11		shall review (i) all taxable years for which the applicant
12		applied and qualified for the exemption and (ii) the existing
13		base year. The assessment officer shall select as the new base
14		year the year with the lowest equalized assessed value. An
15		equalized assessed value that is based on an assessed value
16		that results from a temporary irregularity in the property that
17		reduces the assessed value for one or more taxable years shall
18		not be considered the lowest equalized assessed value. The
19		selected year shall be the base year for taxable year 1999 and
20		thereafter until a new base year is established under the terms
21		of this paragraph.
22		"Chief County Assessment Officer" means the County
23		Assessor or Supervisor of Assessments of the county in which
24		the property is located.
25		"Equalized assessed value" means the assessed value as
26		equalized by the Illinois Department of Revenue.
27		"Household" means the applicant, the spouse of the
28		applicant, and all persons using the residence of the applicant
29		as their principal place of residence.
30		"Household income" means the combined income of the members
31		of a household for the calendar year preceding the taxable
32		year.
33		"Income" has the same meaning as provided in Section 3.07
34		of the Senior Citizens and Disabled Persons Property Tax Relief

1		and Pharmaceutical Assistance Act, except that, beginning in
2		assessment year 2001, "income" does not include veteran's
3		benefits.
4		"Internal Revenue Code of 1986" means the United States
5		Internal Revenue Code of 1986 or any successor law or laws
6		relating to federal income taxes in effect for the year
7		preceding the taxable year.
8		"Life care facility that qualifies as a cooperative" means
9		a facility as defined in Section 2 of the Life Care Facilities
10		Act.
11		"Residence" means the principal dwelling place and
12		appurtenant structures used for residential purposes in this
13		State occupied on January 1 of the taxable year by a household
14		and so much of the surrounding land, constituting the parcel
15		upon which the dwelling place is situated, as is used for
16		residential purposes. If the Chief County Assessment Officer
17		has established a specific legal description for a portion of
18		property constituting the residence, then that portion of
19		property shall be deemed the residence for the purposes of this
20		Section.
21		"Taxable year" means the calendar year during which ad
22		valorem property taxes payable in the next succeeding year are
23		levied.
24		(c) Beginning in taxable year 1994, a senior citizens
25		assessment freeze homestead exemption is granted for real
26		property that is improved with a permanent structure that is
27		occupied as a residence by an applicant who (i) is 65 years of
28		age or older during the taxable year, (ii) has a household
29		income of $35,000 or less prior to taxable year 1999, or
30		$40,000 or less in taxable years year 1999 through 2002, or
31		$45,000 or less in taxable year 2003 and thereafter, (iii) is
32		liable for paying real property taxes on the property, and (iv)
33		is an owner of record of the property or has a legal or
34		equitable interest in the property as evidenced by a written

1		instrument. This homestead exemption shall also apply to a
2		leasehold interest in a parcel of property improved with a
3		permanent structure that is a single family residence that is
4		occupied as a residence by a person who (i) is 65 years of age
5		or older during the taxable year, (ii) has a household income
6		of $35,000 or less prior to taxable year 1999, or $40,000 or
7		less in taxable years year 1999 through 2002, or $45,000 or
8		less in taxable year 2003 and thereafter, (iii) has a legal or
9		equitable ownership interest in the property as lessee, and
10		(iv) is liable for the payment of real property taxes on that
11		property.
12		The amount of this exemption shall be the equalized
13		assessed value of the residence in the taxable year for which
14		application is made minus the base amount.
15		When the applicant is a surviving spouse of an applicant
16		for a prior year for the same residence for which an exemption
17		under this Section has been granted, the base year and base
18		amount for that residence are the same as for the applicant for
19		the prior year.
20		Each year at the time the assessment books are certified to
21		the County Clerk, the Board of Review or Board of Appeals shall
22		give to the County Clerk a list of the assessed values of
23		improvements on each parcel qualifying for this exemption that
24		were added after the base year for this parcel and that
25		increased the assessed value of the property.
26		In the case of land improved with an apartment building
27		owned and operated as a cooperative or a building that is a
28		life care facility that qualifies as a cooperative, the maximum
29		reduction from the equalized assessed value of the property is
30		limited to the sum of the reductions calculated for each unit
31		occupied as a residence by a person or persons (i) 65 years of
32		age or older, (ii) with a household income of $35,000 or less
33		prior to taxable year 1999, or $40,000 or less in taxable years
34		year 1999 through 2002, or $45,000 or less in taxable year 2003

1		and thereafter, (iii) who is liable, by contract with the owner
2		or owners of record, for paying real property taxes on the
3		property, and (iv) who is an owner of record of a legal or
4		equitable interest in the cooperative apartment building,
5		other than a leasehold interest. In the instance of a
6		cooperative where a homestead exemption has been granted under
7		this Section, the cooperative association or its management
8		firm shall credit the savings resulting from that exemption
9		only to the apportioned tax liability of the owner who
10		qualified for the exemption. Any person who willfully refuses
11		to credit that savings to an owner who qualifies for the
12		exemption is guilty of a Class B misdemeanor.
13		When a homestead exemption has been granted under this
14		Section and an applicant then becomes a resident of a facility
15		licensed under the Nursing Home Care Act, the exemption shall
16		be granted in subsequent years so long as the residence (i)
17		continues to be occupied by the qualified applicant's spouse or
18		(ii) if remaining unoccupied, is still owned by the qualified
19		applicant for the homestead exemption.
20		Beginning January 1, 1997, when an individual dies who
21		would have qualified for an exemption under this Section, and
22		the surviving spouse does not independently qualify for this
23		exemption because of age, the exemption under this Section
24		shall be granted to the surviving spouse for the taxable year
25		preceding and the taxable year of the death, provided that,
26		except for age, the surviving spouse meets all other
27		qualifications for the granting of this exemption for those
28		years.
29		When married persons maintain separate residences, the
30		exemption provided for in this Section may be claimed by only
31		one of such persons and for only one residence.
32		For taxable year 1994 only, in counties having less than
33		3,000,000 inhabitants, to receive the exemption, a person shall
34		submit an application by February 15, 1995 to the Chief County

1		Assessment Officer of the county in which the property is
2		located. In counties having 3,000,000 or more inhabitants, for
3		taxable year 1994 and all subsequent taxable years, to receive
4		the exemption, a person may submit an application to the Chief
5		County Assessment Officer of the county in which the property
6		is located during such period as may be specified by the Chief
7		County Assessment Officer. The Chief County Assessment Officer
8		in counties of 3,000,000 or more inhabitants shall annually
9		give notice of the application period by mail or by
10		publication. In counties having less than 3,000,000
11		inhabitants, beginning with taxable year 1995 and thereafter,
12		to receive the exemption, a person shall submit an application
13		by July 1 of each taxable year to the Chief County Assessment
14		Officer of the county in which the property is located. A
15		county may, by ordinance, establish a date for submission of
16		applications that is different than July 1. The applicant shall
17		submit with the application an affidavit of the applicant's
18		total household income, age, marital status (and if married the
19		name and address of the applicant's spouse, if known), and
20		principal dwelling place of members of the household on January
21		1 of the taxable year. The Department shall establish, by rule,
22		a method for verifying the accuracy of affidavits filed by
23		applicants under this Section. The applications shall be
24		clearly marked as applications for the Senior Citizens
25		Assessment Freeze Homestead Exemption.
26		Notwithstanding any other provision to the contrary, in
27		counties having fewer than 3,000,000 inhabitants, if an
28		applicant fails to file the application required by this
29		Section in a timely manner and this failure to file is due to a
30		mental or physical condition sufficiently severe so as to
31		render the applicant incapable of filing the application in a
32		timely manner, the Chief County Assessment Officer may extend
33		the filing deadline for a period of 30 days after the applicant
34		regains the capability to file the application, but in no case

1		may the filing deadline be extended beyond 3 months of the
2		original filing deadline. In order to receive the extension
3		provided in this paragraph, the applicant shall provide the
4		Chief County Assessment Officer with a signed statement from
5		the applicant's physician stating the nature and extent of the
6		condition, that, in the physician's opinion, the condition was
7		so severe that it rendered the applicant incapable of filing
8		the application in a timely manner, and the date on which the
9		applicant regained the capability to file the application.
10		Beginning January 1, 1998, notwithstanding any other
11		provision to the contrary, in counties having fewer than
12		3,000,000 inhabitants, if an applicant fails to file the
13		application required by this Section in a timely manner and
14		this failure to file is due to a mental or physical condition
15		sufficiently severe so as to render the applicant incapable of
16		filing the application in a timely manner, the Chief County
17		Assessment Officer may extend the filing deadline for a period
18		of 3 months. In order to receive the extension provided in this
19		paragraph, the applicant shall provide the Chief County
20		Assessment Officer with a signed statement from the applicant's
21		physician stating the nature and extent of the condition, and
22		that, in the physician's opinion, the condition was so severe
23		that it rendered the applicant incapable of filing the
24		application in a timely manner.
25		In counties having less than 3,000,000 inhabitants, if an
26		applicant was denied an exemption in taxable year 1994 and the
27		denial occurred due to an error on the part of an assessment
28		official, or his or her agent or employee, then beginning in
29		taxable year 1997 the applicant's base year, for purposes of
30		determining the amount of the exemption, shall be 1993 rather
31		than 1994. In addition, in taxable year 1997, the applicant's
32		exemption shall also include an amount equal to (i) the amount
33		of any exemption denied to the applicant in taxable year 1995
34		as a result of using 1994, rather than 1993, as the base year,

1		(ii) the amount of any exemption denied to the applicant in
2		taxable year 1996 as a result of using 1994, rather than 1993,
3		as the base year, and (iii) the amount of the exemption
4		erroneously denied for taxable year 1994.
5		For purposes of this Section, a person who will be 65 years
6		of age during the current taxable year shall be eligible to
7		apply for the homestead exemption during that taxable year.
8		Application shall be made during the application period in
9		effect for the county of his or her residence.
10		The Chief County Assessment Officer may determine the
11		eligibility of a life care facility that qualifies as a
12		cooperative to receive the benefits provided by this Section by
13		use of an affidavit, application, visual inspection,
14		questionnaire, or other reasonable method in order to insure
15		that the tax savings resulting from the exemption are credited
16		by the management firm to the apportioned tax liability of each
17		qualifying resident. The Chief County Assessment Officer may
18		request reasonable proof that the management firm has so
19		credited that exemption.
20		Except as provided in this Section, all information
21		received by the chief county assessment officer or the
22		Department from applications filed under this Section, or from
23		any investigation conducted under the provisions of this
24		Section, shall be confidential, except for official purposes or
25		pursuant to official procedures for collection of any State or
26		local tax or enforcement of any civil or criminal penalty or
27		sanction imposed by this Act or by any statute or ordinance
28		imposing a State or local tax. Any person who divulges any such
29		information in any manner, except in accordance with a proper
30		judicial order, is guilty of a Class A misdemeanor.
31		Nothing contained in this Section shall prevent the
32		Director or chief county assessment officer from publishing or
33		making available reasonable statistics concerning the
34		operation of the exemption contained in this Section in which

1		the contents of claims are grouped into aggregates in such a
2		way that information contained in any individual claim shall
3		not be disclosed.
4		(d) Each Chief County Assessment Officer shall annually
5		publish a notice of availability of the exemption provided
6		under this Section. The notice shall be published at least 60
7		days but no more than 75 days prior to the date on which the
8		application must be submitted to the Chief County Assessment
9		Officer of the county in which the property is located. The
10		notice shall appear in a newspaper of general circulation in
11		the county.
12		(e) Notwithstanding Sections 6 and 8 of the State Mandates
13		Act, no reimbursement by the State is required for the
14		implementation of any mandate created by this Section.
15		(Source: P.A. 90-14, eff. 7-1-97; 90-204, eff. 7-25-97; 90-523,
16		eff. 11-13-97; 90-524, eff. 1-1-98; 90-531, eff. 1-1-98;
17		90-655, eff. 7-30-98; 91-45, eff. 6-30-99; 91-56, eff. 6-30-99;
18		91-819, eff. 6-13-00.)
19		(35 ILCS 200/15-175)
20		Sec. 15-175. General homestead exemption. Except as
21		provided in Section 15-176, homestead property is entitled to
22		an annual homestead exemption limited, except as described here
23		with relation to cooperatives, to a reduction in the equalized
24		assessed value of homestead property equal to the increase in
25		equalized assessed value for the current assessment year above
26		the equalized assessed value of the property for 1977, up to
27		the maximum reduction set forth below. If however, the 1977
28		equalized assessed value upon which taxes were paid is
29		subsequently determined by local assessing officials, the
30		Property Tax Appeal Board, or a court to have been excessive,
31		the equalized assessed value which should have been placed on
32		the property for 1977 shall be used to determine the amount of
33		the exemption.

1		Except as provided in Section 15-176, the maximum reduction
2		shall be $4,500 in counties with 3,000,000 or more inhabitants
3		and $3,500 in all other counties.
4		In counties with fewer than 3,000,000 inhabitants, if,
5		based on the most recent assessment, the equalized assessed
6		value of the homestead property for the current assessment year
7		is greater than the equalized assessed value of the property
8		for 1977, the owner of the property shall automatically receive
9		the exemption granted under this Section in an amount equal to
10		the increase over the 1977 assessment up to the maximum
11		reduction set forth in this Section.
12		If in any assessment year beginning with the 2000
13		assessment year, homestead property has a pro-rata valuation
14		under Section 9-180 resulting in an increase in the assessed
15		valuation, a reduction in equalized assessed valuation equal to
16		the increase in equalized assessed value of the property for
17		the year of the pro-rata valuation above the equalized assessed
18		value of the property for 1977 shall be applied to the property
19		on a proportionate basis for the period the property qualified
20		as homestead property during the assessment year. The maximum
21		proportionate homestead exemption shall not exceed the maximum
22		homestead exemption allowed in the county under this Section
23		divided by 365 and multiplied by the number of days the
24		property qualified as homestead property.
25		"Homestead property" under this Section includes
26		residential property that is occupied by its owner or owners as
27		his or their principal dwelling place, or that is a leasehold
28		interest on which a single family residence is situated, which
29		is occupied as a residence by a person who has an ownership
30		interest therein, legal or equitable or as a lessee, and on
31		which the person is liable for the payment of property taxes.
32		For land improved with an apartment building owned and operated
33		as a cooperative or a building which is a life care facility as
34		defined in Section 15-170 and considered to be a cooperative

1		under Section 15-170, the maximum reduction from the equalized
2		assessed value shall be limited to the increase in the value
3		above the equalized assessed value of the property for 1977, up
4		to the maximum reduction set forth above, multiplied by the
5		number of apartments or units occupied by a person or persons
6		who is liable, by contract with the owner or owners of record,
7		for paying property taxes on the property and is an owner of
8		record of a legal or equitable interest in the cooperative
9		apartment building, other than a leasehold interest. For
10		purposes of this Section, the term "life care facility" has the
11		meaning stated in Section 15-170.
12		In a cooperative where a homestead exemption has been
13		granted, the cooperative association or its management firm
14		shall credit the savings resulting from that exemption only to
15		the apportioned tax liability of the owner who qualified for
16		the exemption. Any person who willfully refuses to so credit
17		the savings shall be guilty of a Class B misdemeanor.
18		Where married persons maintain and reside in separate
19		residences qualifying as homestead property, each residence
20		shall receive 50% of the total reduction in equalized assessed
21		valuation provided by this Section.
22		In counties with more than 3,000,000 inhabitants, the
23		assessor or chief county assessment officer may determine the
24		eligibility of residential property to receive the homestead
25		exemption by application, visual inspection, questionnaire or
26		other reasonable methods. The determination shall be made in
27		accordance with guidelines established by the Department.
28		In counties with fewer than 3,000,000 inhabitants, in the
29		event of a sale of homestead property the homestead exemption
30		shall remain in effect for the remainder of the assessment year
31		of the sale. The assessor or chief county assessment officer
32		may require the new owner of the property to apply for the
33		homestead exemption for the following assessment year.
34		(Source: P.A. 90-368, eff. 1-1-98; 90-552, eff. 12-12-97;

1		90-655, eff. 7-30-98; 91-346, eff. 7-29-99.)
2		(35 ILCS 200/15-176 new)
3		Sec. 15-176. Alternative general homestead exemption.
4		(a) In counties with 3,000,000 or more inhabitants and
5		counties contiguous to a county with 3,000,000 or more
6		inhabitants, beginning with assessments made for the tax year
7		2003 and for subsequent tax years, homestead property is
8		entitled to an annual homestead exemption equal to a reduction
9		in the property's equalized assessed value calculated as
10		provided in this Section.
11		(b) As used in this Section:
12		(1) "Assessor" means the elected county assessor.
13		(2) "Adjusted homestead value" means the lesser of the
14		following values:
15		(A) The property's base homestead value increased
16		by 7% for each tax year after 2002 through and
17		including the current tax year.
18		(B) The property's equalized assessed value for
19		the current tax year minus $4,500 in counties with
20		3,000,000 or more inhabitants and minus $3,500 in
21		counties contiguous to a county with 3,000,000 or more
22		inhabitants.
23		(3) "Base homestead value" means:
24		(A) The equalized assessed value of the property
25		for tax year 2002 prior to exemptions, minus $4,500 in
26		counties with 3,000,000 or more inhabitants and minus
27		$3,500 in counties contiguous to a county with
28		3,000,000 or more inhabitants, provided that it was
29		assessed for that year as residential property
30		qualified for any of the homestead exemptions under
31		Sections 15-170 through 15-175 of this Code, then in
32		force, and further provided that the property's
33		assessment was not based on a reduced assessed value

1		resulting from a temporary irregularity in the
2		property for that year.
3		(B) If the property did not have a residential
4		equalized assessed value for tax year 2002 as provided
5		in subdivision (b)(3)(A) of this Section, then the
6		"base homestead value" means the base homestead value
7		established by the assessor under subsection (c).
8		(4) "Current tax year" means the tax year for which the
9		exemption under this Section is being applied.
10		(5) "Equalized assessed value" means the property's
11		assessed value as equalized by the Department.
12		(6) "Homestead" or "homestead property" means:
13		(A) Residential property that as of January 1 of
14		the tax year is occupied by its owner or owners as his,
15		her, or their principal dwelling place, or that is a
16		leasehold interest on which a single family residence
17		is situated, that is occupied as a residence by a
18		person who has a legal or equitable interest therein
19		evidenced by a written instrument, as an owner or as a
20		lessee, and on which the person is liable for the
21		payment of property taxes. Residential units in an
22		apartment building owned and operated as a
23		cooperative, or as a life care facility, which are
24		occupied by persons who hold a legal or equitable
25		interest in the cooperative apartment building or life
26		care facility as owners or lessees, and who are liable
27		by contract for the payment of property taxes, shall be
28		included within this definition of homestead property.
29		Residential property containing 6 or fewer dwelling
30		units shall also be included in this definition of
31		homestead property provided that at least one such unit
32		is occupied by the property's owner or owners as his,
33		her, or their principal dwelling place.
34		(B) A homestead includes the dwelling place,

1		appurtenant structures, and so much of the surrounding
2		land constituting the parcel on which the dwelling
3		place is situated as is used for residential purposes.
4		If the assessor has established a specific legal
5		description for a portion of property constituting the
6		homestead, then the homestead shall be limited to the
7		property within that description.
8		(7) "Life care facility" means a facility as defined in
9		Section 2 of the Life Care Facilities Act.
10		(c) If the property did not have a residential equalized
11		assessed value for tax year 2002 as provided in subdivision
12		(b)(3)(A) of this Section, then the assessor shall first
13		determine an initial value for the property by comparison with
14		assessed values for tax year 2002 of other properties having
15		physical and economic characteristics similar to those of the
16		subject property, so that the initial value is uniform in
17		relation to assessed values of those other properties for tax
18		year 2002. The product of the initial value multiplied by
19		2.4689, less $4,500, is the base homestead value for properties
20		in counties with 3,000,000 or more inhabitants. The product of
21		the initial value multiplied by the 2002 equalization factor
22		for homestead properties in that county, less $3,500, is the
23		base homestead value for properties in a county contiguous to a
24		county with 3,000,000 or more inhabitants.
25		For any tax year for which the assessor determines or
26		adjusts an initial value and hence a base homestead value under
27		this subsection (c), the initial value shall be subject to
28		review by the same procedures applicable to assessed values
29		established under this Code for that tax year.
30		(d) The base homestead value shall remain constant, except
31		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 previous

1		base homestead value for that property, then the current
2		equalized assessed value (provided it is not based on a
3		reduced assessed value resulting from a temporary
4		irregularity in the property) shall become the base
5		homestead value in subsequent tax years.
6		(2) For any year in which new buildings, structures, or
7		other improvements are constructed on the homestead
8		property that would increase its assessed value, the
9		assessor shall adjust the base homestead value as provided
10		in subsection (c) of this Section with due regard to the
11		value added by the new improvements.
12		(e) The amount of the exemption under this Section is the
13		equalized assessed value of the homestead property for the
14		current tax year, minus the adjusted homestead value. Provided,
15		however, that in the case of homestead property that also
16		qualifies for the exemption under Section 15-172, the property
17		is also entitled to the exemption under this Section, limited
18		to the amount of $4,500 in counties with 3,000,000 or more
19		inhabitants and $3,500 in counties contiguous to a county with
20		3,000,000 or more inhabitants.
21		(f) In the case of an apartment building owned and operated
22		as a cooperative, or as a life care facility, that contains
23		residential units that qualify as homestead property under this
24		Section, the maximum cumulative exemption amount attributed to
25		the entire building or facility shall not exceed the sum of the
26		exemptions calculated for each qualified residential unit. The
27		cooperative association, management firm, or other person or
28		entity that manages or controls the cooperative apartment
29		building or life care facility shall credit the exemption
30		attributable to each residential unit only to the apportioned
31		tax liability of the owner or other person responsible for
32		payment of taxes as to that unit. Any person who willfully
33		refuses to so credit the exemption is guilty of a Class B
34		misdemeanor.

1		(g) When married persons maintain separate residences, the
2		exemption provided under this Section shall be claimed by only
3		one such person and for only one residence.
4		(h) In the event of a sale of the homestead property, the
5		exemption under this Section shall remain in effect for the
6		remainder of the tax year in which the sale occurs. The
7		assessor may require the new owner of the property to apply for
8		the exemption in the following year.
9		(i) The assessor may determine whether property qualifies
10		as a homestead under this Section by application, visual
11		inspection, questionnaire, or other reasonable methods. Each
12		year, at the time the assessment books are certified to the
13		county clerk by the board of review, the assessor shall furnish
14		to the county clerk a list of the properties qualified for the
15		homestead exemption under this Section. The list shall note the
16		base homestead value of each property to be used in the
17		calculation of the exemption for the current tax year.
18		(j) The provisions of this Section apply as follows:
19		(1) If the general assessment year for the property is
20		2003, this Section applies for assessment years 2003, 2004,
21		2005, 2006, 2007, 2008, 2009, and 2010. Thereafter, the
22		provisions of Section 15-175 apply.
23		(2) If the general assessment year for the property is
24		2004, this Section applies for assessment years 2004, 2005,
25		2006, 2007, 2008, 2009, and 2010. Thereafter, the
26		provisions of Section 15-175 apply.
27		(3) If the general assessment year for the property is
28		2005, this Section applies for assessment years 2005, 2006,
29		2007, 2008, 2009, and 2010. Thereafter, the provisions of
30		Section 15-175 apply.
31		(4) If the general assessment year for the property is
32		2006, this Section applies for assessment years 2006, 2007,
33		2008, 2009, and 2010. Thereafter, the provisions of Section
34		15-175 apply.

1		(k) Notwithstanding Sections 6 and 8 of the State Mandates
2		Act, no reimbursement by the State is required for the
3		implementation of any mandate created by this Section.
4		(35 ILCS 200/15-180)
5		Sec. 15-180. Homestead improvements. Homestead properties
6		that have been improved and residential structures on homestead
7		property that have been rebuilt following a catastrophic event
8		are entitled to a homestead improvement exemption, limited to
9		$30,000 per year through December 31, 1997, and $45,000
10		beginning January 1, 1998 and through December 31, 2003, and
11		$75,000 per year for that homestead property beginning January
12		1, 2004 and thereafter, in fair cash value, when that property
13		is owned and used exclusively for a residential purpose and
14		upon demonstration that a proposed increase in assessed value
15		is attributable solely to a new improvement of an existing
16		structure or the rebuilding of a residential structure
17		following a catastrophic event. To be eligible for an exemption
18		under this Section after a catastrophic event, the residential
19		structure must be rebuilt within 2 years after the catastrophic
20		event. The exemption for rebuilt structures under this Section
21		applies to the increase in value of the rebuilt structure over
22		the value of the structure before the catastrophic event. The
23		amount of the exemption shall be limited to the fair cash value
24		added by the new improvement or rebuilding and shall continue
25		for 4 years from the date the improvement or rebuilding is
26		completed and occupied, or until the next following general
27		assessment of that property, whichever is later.
28		A proclamation of disaster by the President of the United
29		States or Governor of the State of Illinois is not a
30		prerequisite to the classification of an occurrence as a
31		catastrophic event under this Section. A "catastrophic event"
32		may include an occurrence of widespread or severe damage or
33		loss of property resulting from any catastrophic cause

1		including but not limited to fire, including arson (provided
2		the fire was not caused by the willful action of an owner or
3		resident of the property), flood, earthquake, wind, storm,
4		explosion, or extended periods of severe inclement weather. In
5		the case of a residential structure affected by flooding, the
6		structure shall not be eligible for this homestead improvement
7		exemption unless it is located within a local jurisdiction
8		which is participating in the National Flood Insurance Program.
9		In counties of less than 3,000,000 inhabitants, in addition
10		to the notice requirement under Section 12-30, a supervisor of
11		assessments, county assessor, or township or multi-township
12		assessor responsible for adding an assessable improvement to a
13		residential property's assessment shall either notify a
14		taxpayer whose assessment has been changed since the last
15		preceding assessment that he or she may be eligible for the
16		exemption provided under this Section or shall grant the
17		exemption automatically.
18		Beginning January 1, 1999, in counties of 3,000,000 or more
19		inhabitants, an application for a homestead improvement
20		exemption for a residential structure that has been rebuilt
21		following a catastrophic event must be submitted to the Chief
22		County Assessment Officer with a valuation complaint and a copy
23		of the building permit to rebuild the structure. The Chief
24		County Assessment Officer may require additional documentation
25		which must be provided by the applicant.
26		(Source: P.A. 89-595, eff. 1-1-97; 89-690, eff. 6-1-97; 90-14,
27		eff. 7-1-97; 90-186, eff. 7-24-97; 90-655, eff. 7-30-98;
28		90-704, eff. 8-7-98.)
29		(35 ILCS 200/20-178)
30		Sec. 20-178. Certificate of error; refund; interest. When
31		the county collector makes any refunds due on certificates of
32		error issued under Sections 14-15 through 14-25 that have been
33		either certified or adjudicated, the county collector shall pay

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

22		Section 15. The County Economic Development Project Area
23		Property Tax Allocation Act is amended by changing Section 6 as
24		follows:
25		(55 ILCS 85/6) (from Ch. 34, par. 7006)
26		Sec. 6. Filing with county clerk; certification of initial
27		equalized assessed value.
28		(a) The county shall file a certified copy of any ordinance
29		authorizing property tax allocation financing for an economic
30		development project area with the county clerk, and the county
31		clerk shall immediately thereafter determine (1) the most
32		recently ascertained equalized assessed value of each lot,

1		block, tract or parcel of real property within the economic
2		development project area from which shall be deducted the
3		homestead exemptions provided by Sections 15-170, and 15-175,
4		and 15-176 of the Property Tax Code, which value shall be the
5		"initial equalized assessed value" of each such piece of
6		property, and (2) the total equalized assessed value of all
7		taxable real property within the economic development project
8		area by adding together the most recently ascertained equalized
9		assessed value of each taxable lot, block, tract, or parcel of
10		real property within such economic development project area,
11		from which shall be deducted the homestead exemptions provided
12		by Sections 15-170, and 15-175, and 15-176 of the Property Tax
13		Code. Upon receiving written notice from the Department of its
14		approval and certification of such economic development
15		project area, the county clerk shall immediately certify such
16		amount as the "total initial equalized assessed value" of the
17		taxable property within the economic development project area.
18		(b) After the county clerk has certified the "total initial
19		equalized assessed value" of the taxable real property in the
20		economic development project area, then in respect to every
21		taxing district containing an economic development project
22		area, the county clerk or any other official required by law to
23		ascertain the amount of the equalized assessed value of all
24		taxable property within that taxing district for the purpose of
25		computing the rate percent of tax to be extended upon taxable
26		property within the taxing district, shall in every year that
27		property tax allocation financing is in effect ascertain the
28		amount of value of taxable property in an economic development
29		project area by including in that amount the lower of the
30		current equalized assessed value or the certified "total
31		initial equalized assessed value" of all taxable real property
32		in such area. The rate percent of tax determined shall be
33		extended to the current equalized assessed value of all
34		property in the economic development project area in the same

1		manner as the rate percent of tax is extended to all other
2		taxable property in the taxing district. The method of
3		allocating taxes established under this Section shall
4		terminate when the county adopts an ordinance dissolving the
5		special tax allocation fund for the economic development
6		project area. This Act shall not be construed as relieving
7		property owners within an economic development project area
8		from paying a uniform rate of taxes upon the current equalized
9		assessed value of their taxable property as provided in the
10		Property Tax Code.
11		(Source: P.A. 88-670, eff. 12-2-94.)

12		Section 20. The County Economic Development Project Area
13		Tax Increment Allocation Act of 1991 is amended by changing
14		Section 45 as follows:
15		(55 ILCS 90/45) (from Ch. 34, par. 8045)
16		Sec. 45. Filing with county clerk; certification of initial
17		equalized assessed value.
18		(a) A county that has by ordinance approved an economic
19		development plan, established an economic development project
20		area, and adopted tax increment allocation financing for that
21		area shall file certified copies of the ordinance or ordinances
22		with the county clerk. Upon receiving the ordinance or
23		ordinances, the county clerk shall immediately determine (i)
24		the most recently ascertained equalized assessed value of each
25		lot, block, tract, or parcel of real property within the
26		economic development project area from which shall be deducted
27		the homestead exemptions provided by Sections 15-170, and
28		15-175, and 15-176 of the Property Tax Code (that value being
29		the "initial equalized assessed value" of each such piece of
30		property) and (ii) the total equalized assessed value of all
31		taxable real property within the economic development project
32		area by adding together the most recently ascertained equalized

1		assessed value of each taxable lot, block, tract, or parcel of
2		real property within the economic development project area,
3		from which shall be deducted the homestead exemptions provided
4		by Sections 15-170 and 15-175 of the Property Tax Code, and
5		shall certify that 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 initial
9		equalized assessed value" of the taxable real property in the
10		economic development project area, then in respect to every
11		taxing district containing an economic development project
12		area, the county clerk or any other official required by law to
13		ascertain the amount of the equalized assessed value of all
14		taxable property within the taxing district for the purpose of
15		computing the rate per cent of tax to be extended upon taxable
16		property within the taxing district shall, in every year that
17		tax increment allocation financing is in effect, ascertain the
18		amount of value of taxable property in an economic development
19		project area by including in that amount the lower of the
20		current equalized assessed value or the certified "total
21		initial equalized assessed value" of all taxable real property
22		in the area. The rate per cent of tax determined shall be
23		extended to the current equalized assessed value of all
24		property in the economic development project area in the same
25		manner as the rate per cent of tax is extended to all other
26		taxable property in the taxing district. The method of
27		extending taxes established under this Section shall terminate
28		when the county adopts an ordinance dissolving the special tax
29		allocation fund for the economic development project area. This
30		Act shall not be construed as relieving property owners within
31		an economic development project area from paying a uniform rate
32		of taxes upon the current equalized assessed value of their
33		taxable property as provided in the Property Tax Code.
34		(Source: P.A. 87-1; 88-670, eff. 12-2-94.)

1		Section 25. The Illinois Municipal Code is amended by
2		changing Sections 11-74.4-8, 11-74.4-9, and 11-74.6-40 as
3		follows:
4		(65 ILCS 5/11-74.4-8) (from Ch. 24, par. 11-74.4-8)
5		Sec. 11-74.4-8. Tax increment allocation financing. A
6		municipality may not adopt tax increment financing in a
7		redevelopment project area after the effective date of this
8		amendatory Act of 1997 that will encompass an area that is
9		currently included in an enterprise zone created under the
10		Illinois Enterprise Zone Act unless that municipality,
11		pursuant to Section 5.4 of the Illinois Enterprise Zone Act,
12		amends the enterprise zone designating ordinance to limit the
13		eligibility for tax abatements as provided in Section 5.4.1 of
14		the Illinois Enterprise Zone Act. A municipality, at the time a
15		redevelopment project area is designated, may adopt tax
16		increment allocation financing by passing an ordinance
17		providing that the ad valorem taxes, if any, arising from the
18		levies upon taxable real property in such redevelopment project
19		area by taxing districts and tax rates determined in the manner
20		provided in paragraph (c) of Section 11-74.4-9 each year after
21		the effective date of the ordinance until redevelopment project
22		costs and all municipal obligations financing redevelopment
23		project costs incurred under this Division have been paid shall
24		be divided as follows:
25		(a) That portion of taxes levied upon each taxable lot,
26		block, tract or parcel of real property which is attributable
27		to the lower of the current equalized assessed value or the
28		initial equalized assessed value of each such taxable lot,
29		block, tract or parcel of real property in the redevelopment
30		project area shall be allocated to and when collected shall be
31		paid by the county collector to the respective affected taxing
32		districts in the manner required by law in the absence of the

1		adoption of tax increment allocation financing.
2		(b) Except from a tax levied by a township to retire bonds
3		issued to satisfy court-ordered damages, that portion, if any,
4		of such taxes which is attributable to the increase in the
5		current equalized assessed valuation of each taxable lot,
6		block, tract or parcel of real property in the redevelopment
7		project area over and above the initial equalized assessed
8		value of each property in the project area shall be allocated
9		to and when collected shall be paid to the municipal treasurer
10		who shall deposit said taxes into a special fund called the
11		special tax allocation fund of the municipality for the purpose
12		of paying redevelopment project costs and obligations incurred
13		in the payment thereof. In any county with a population of
14		3,000,000 or more that has adopted a procedure for collecting
15		taxes that provides for one or more of the installments of the
16		taxes to be billed and collected on an estimated basis, the
17		municipal treasurer shall be paid for deposit in the special
18		tax allocation fund of the municipality, from the taxes
19		collected from estimated bills issued for property in the
20		redevelopment project area, the difference between the amount
21		actually collected from each taxable lot, block, tract, or
22		parcel of real property within the redevelopment project area
23		and an amount determined by multiplying the rate at which taxes
24		were last extended against the taxable lot, block, track, or
25		parcel of real property in the manner provided in subsection
26		(c) of Section 11-74.4-9 by the initial equalized assessed
27		value of the property divided by the number of installments in
28		which real estate taxes are billed and collected within the
29		county; provided that the payments on or before December 31,
30		1999 to a municipal treasurer shall be made only if each of the
31		following conditions are met:
32		(1) The total equalized assessed value of the
33		redevelopment project area as last determined was not less
34		than 175% of the total initial equalized assessed value.

1		(2) Not more than 50% of the total equalized assessed
2		value of the redevelopment project area as last determined
3		is attributable to a piece of property assigned a single
4		real estate index number.
5		(3) The municipal clerk has certified to the county
6		clerk that the municipality has issued its obligations to
7		which there has been pledged the incremental property taxes
8		of the redevelopment project area or taxes levied and
9		collected on any or all property in the municipality or the
10		full faith and credit of the municipality to pay or secure
11		payment for all or a portion of the redevelopment project
12		costs. The certification shall be filed annually no later
13		than September 1 for the estimated taxes to be distributed
14		in the following year; however, for the year 1992 the
15		certification shall be made at any time on or before March
16		31, 1992.
17		(4) The municipality has not requested that the total
18		initial equalized assessed value of real property be
19		adjusted as provided in subsection (b) of Section
20		11-74.4-9.
21		The conditions of paragraphs (1) through (4) do not apply
22		after December 31, 1999 to payments to a municipal treasurer
23		made by a county with 3,000,000 or more inhabitants that has
24		adopted an estimated billing procedure for collecting taxes. If
25		a county that has adopted the estimated billing procedure makes
26		an erroneous overpayment of tax revenue to the municipal
27		treasurer, then the county may seek a refund of that
28		overpayment. The county shall send the municipal treasurer a
29		notice of liability for the overpayment on or before the
30		mailing date of the next real estate tax bill within the
31		county. The refund shall be limited to the amount of the
32		overpayment.
33		It is the intent of this Division that after the effective
34		date of this amendatory Act of 1988 a municipality's own ad

1		valorem tax arising from levies on taxable real property be
2		included in the determination of incremental revenue in the
3		manner provided in paragraph (c) of Section 11-74.4-9. If the
4		municipality does not extend such a tax, it shall annually
5		deposit in the municipality's Special Tax Increment Fund an
6		amount equal to 10% of the total contributions to the fund from
7		all other taxing districts in that year. The annual 10% deposit
8		required by this paragraph shall be limited to the actual
9		amount of municipally produced incremental tax revenues
10		available to the municipality from taxpayers located in the
11		redevelopment project area in that year if: (a) the plan for
12		the area restricts the use of the property primarily to
13		industrial purposes, (b) the municipality establishing the
14		redevelopment project area is a home-rule community with a 1990
15		population of between 25,000 and 50,000, (c) the municipality
16		is wholly located within a county with a 1990 population of
17		over 750,000 and (d) the redevelopment project area was
18		established by the municipality prior to June 1, 1990. This
19		payment shall be in lieu of a contribution of ad valorem taxes
20		on real property. If no such payment is made, any redevelopment
21		project area of the municipality shall be dissolved.
22		If a municipality has adopted tax increment allocation
23		financing by ordinance and the County Clerk thereafter
24		certifies the "total initial equalized assessed value as
25		adjusted" of the taxable real property within such
26		redevelopment project area in the manner provided in paragraph
27		(b) of Section 11-74.4-9, each year after the date of the
28		certification of the total initial equalized assessed value as
29		adjusted until redevelopment project costs and all municipal
30		obligations financing redevelopment project costs have been
31		paid the ad valorem taxes, if any, arising from the levies upon
32		the taxable real property in such redevelopment project area by
33		taxing districts and tax rates determined in the manner
34		provided in paragraph (c) of Section 11-74.4-9 shall be divided

1		as follows:
2		(1) That portion of the taxes levied upon each taxable
3		lot, block, tract or parcel of real property which is
4		attributable to the lower of the current equalized assessed
5		value or "current equalized assessed value as adjusted" or
6		the initial equalized assessed value of each such taxable
7		lot, block, tract, or parcel of real property existing at
8		the time tax increment financing was adopted, minus the
9		total current homestead exemptions provided by Sections
10		15-170, and 15-175, and 15-176 of the Property Tax Code in
11		the redevelopment project area shall be allocated to and
12		when collected shall be paid by the county collector to the
13		respective affected taxing districts in the manner
14		required by law in the absence of the adoption of tax
15		increment allocation financing.
16		(2) That portion, if any, of such taxes which is
17		attributable to the increase in the current equalized
18		assessed valuation of each taxable lot, block, tract, or
19		parcel of real property in the redevelopment project area,
20		over and above the initial equalized assessed value of each
21		property existing at the time tax increment financing was
22		adopted, minus the total current homestead exemptions
23		pertaining to each piece of property provided by Sections
24		15-170, and 15-175, and 15-176 of the Property Tax Code in
25		the redevelopment project area, shall be allocated to and
26		when collected shall be paid to the municipal Treasurer,
27		who shall deposit said taxes into a special fund called the
28		special tax allocation fund of the municipality for the
29		purpose of paying redevelopment project costs and
30		obligations incurred in the payment thereof.
31		The municipality may pledge in the ordinance the funds in
32		and to be deposited in the special tax allocation fund for the
33		payment of such costs and obligations. No part of the current
34		equalized assessed valuation of each property in the

1		redevelopment project area attributable to any increase above
2		the total initial equalized assessed value, or the total
3		initial equalized assessed value as adjusted, of such
4		properties shall be used in calculating the general State
5		school aid formula, provided for in Section 18-8 of the School
6		Code, until such time as all redevelopment project costs have
7		been paid as provided for in this Section.
8		Whenever a municipality issues bonds for the purpose of
9		financing redevelopment project costs, such municipality may
10		provide by ordinance for the appointment of a trustee, which
11		may be any trust company within the State, and for the
12		establishment of such funds or accounts to be maintained by
13		such trustee as the municipality shall deem necessary to
14		provide for the security and payment of the bonds. If such
15		municipality provides for the appointment of a trustee, such
16		trustee shall be considered the assignee of any payments
17		assigned by the municipality pursuant to such ordinance and
18		this Section. Any amounts paid to such trustee as assignee
19		shall be deposited in the funds or accounts established
20		pursuant to such trust agreement, and shall be held by such
21		trustee in trust for the benefit of the holders of the bonds,
22		and such holders shall have a lien on and a security interest
23		in such funds or accounts so long as the bonds remain
24		outstanding and unpaid. Upon retirement of the bonds, the
25		trustee shall pay over any excess amounts held to the
26		municipality for deposit in the special tax allocation fund.
27		When such redevelopment projects costs, including without
28		limitation all municipal obligations financing redevelopment
29		project costs incurred under this Division, have been paid, all
30		surplus funds then remaining in the special tax allocation fund
31		shall be distributed by being paid by the municipal treasurer
32		to the Department of Revenue, the municipality and the county
33		collector; first to the Department of Revenue and the
34		municipality in direct proportion to the tax incremental

1		revenue received from the State and the municipality, but not
2		to exceed the total incremental revenue received from the State
3		or the municipality less any annual surplus distribution of
4		incremental revenue previously made; with any remaining funds
5		to be paid to the County Collector who shall immediately
6		thereafter pay said funds to the taxing districts in the
7		redevelopment project area in the same manner and proportion as
8		the most recent distribution by the county collector to the
9		affected districts of real property taxes from real property in
10		the redevelopment project area.
11		Upon the payment of all redevelopment project costs, the
12		retirement of obligations, the distribution of any excess
13		monies pursuant to this Section, and final closing of the books
14		and records of the redevelopment project area, the municipality
15		shall adopt an ordinance dissolving the special tax allocation
16		fund for the redevelopment project area and terminating the
17		designation of the redevelopment project area as a
18		redevelopment project area. Title to real or personal property
19		and public improvements acquired by or for the municipality as
20		a result of the redevelopment project and plan shall vest in
21		the municipality when acquired and shall continue to be held by
22		the municipality after the redevelopment project area has been
23		terminated. Municipalities shall notify affected taxing
24		districts prior to November 1 if the redevelopment project area
25		is to be terminated by December 31 of that same year. If a
26		municipality extends estimated dates of completion of a
27		redevelopment project and retirement of obligations to finance
28		a redevelopment project, as allowed by this amendatory Act of
29		1993, that extension shall not extend the property tax
30		increment allocation financing authorized by this Section.
31		Thereafter the rates of the taxing districts shall be extended
32		and taxes levied, collected and distributed in the manner
33		applicable in the absence of the adoption of tax increment
34		allocation financing.

1		Nothing in this Section shall be construed as relieving
2		property in such redevelopment project areas from being
3		assessed as provided in the Property Tax Code or as relieving
4		owners of such property from paying a uniform rate of taxes, as
5		required by Section 4 of Article 9 of the Illinois
6		Constitution.
7		(Source: P.A. 92-16, eff. 6-28-01; 93-298, eff. 7-23-03.)
8		(65 ILCS 5/11-74.4-9) (from Ch. 24, par. 11-74.4-9)
9		Sec. 11-74.4-9. Equalized assessed value of property.
10		(a) If a municipality by ordinance provides for tax
11		increment allocation financing pursuant to Section 11-74.4-8,
12		the county clerk immediately thereafter shall determine (1) the
13		most recently ascertained equalized assessed value of each lot,
14		block, tract or parcel of real property within such
15		redevelopment project area from which shall be deducted the
16		homestead exemptions provided by Sections 15-170, and 15-175,
17		and 15-176 of the Property Tax Code, which value shall be the
18		"initial equalized assessed value" of each such piece of
19		property, and (2) the total equalized assessed value of all
20		taxable real property within such redevelopment project area by
21		adding together the most recently ascertained equalized
22		assessed value of each taxable lot, block, tract, or parcel of
23		real property within such project area, from which shall be
24		deducted the homestead exemptions provided by Sections 15-170,
25		and 15-175, and 15-176 of the Property Tax Code, and shall
26		certify such amount as the "total initial equalized assessed
27		value" of the taxable real property within such project area.
28		(b) In reference to any municipality which has adopted tax
29		increment financing after January 1, 1978, and in respect to
30		which the county clerk has certified the "total initial
31		equalized assessed value" of the property in the redevelopment
32		area, the municipality may thereafter request the clerk in
33		writing to adjust the initial equalized value of all taxable

1		real property within the redevelopment project area by
2		deducting therefrom the exemptions provided for by Sections
3		15-170, and 15-175, and 15-176 of the Property Tax Code
4		applicable to each lot, block, tract or parcel of real property
5		within such redevelopment project area. The county clerk shall
6		immediately after the written request to adjust the total
7		initial equalized value is received determine the total
8		homestead exemptions in the redevelopment project area
9		provided by Sections 15-170, and 15-175, and 15-176 of the
10		Property Tax Code by adding together the homestead exemptions
11		provided by said Sections on each lot, block, tract or parcel
12		of real property within such redevelopment project area and
13		then shall deduct the total of said exemptions from the total
14		initial equalized assessed value. The county clerk shall then
15		promptly certify such amount as the "total initial equalized
16		assessed value as adjusted" of the taxable real property within
17		such redevelopment project area.
18		(c) After the county clerk has certified the "total initial
19		equalized assessed value" of the taxable real property in such
20		area, then in respect to every taxing district containing a
21		redevelopment project area, the county clerk or any other
22		official required by law to ascertain the amount of the
23		equalized assessed value of all taxable property within such
24		district for the purpose of computing the rate per cent of tax
25		to be extended upon taxable property within such district,
26		shall in every year that tax increment allocation financing is
27		in effect ascertain the amount of value of taxable property in
28		a redevelopment project area by including in such amount the
29		lower of the current equalized assessed value or the certified
30		"total initial equalized assessed value" of all taxable real
31		property in such area, except that after he has certified the
32		"total initial equalized assessed value as adjusted" he shall
33		in the year of said certification if tax rates have not been
34		extended and in every year thereafter that tax increment

1		allocation financing is in effect ascertain the amount of value
2		of taxable property in a redevelopment project area by
3		including in such amount the lower of the current equalized
4		assessed value or the certified "total initial equalized
5		assessed value as adjusted" of all taxable real property in
6		such area. The rate per cent of tax determined shall be
7		extended to the current equalized assessed value of all
8		property in the redevelopment project area in the same manner
9		as the rate per cent of tax is extended to all other taxable
10		property in the taxing district. The method of extending taxes
11		established under this Section shall terminate when the
12		municipality adopts an ordinance dissolving the special tax
13		allocation fund for the redevelopment project area. This
14		Division shall not be construed as relieving property owners
15		within a redevelopment project area from paying a uniform rate
16		of taxes upon the current equalized assessed value of their
17		taxable property as provided in the Property Tax Code.
18		(Source: P.A. 88-670, eff. 12-2-94.)
19		(65 ILCS 5/11-74.6-40)
20		Sec. 11-74.6-40. Equalized assessed value determination;
21		property tax extension.
22		(a) If a municipality by ordinance provides for tax
23		increment allocation financing under Section 11-74.6-35, the
24		county clerk immediately thereafter:
25		(1) shall determine the initial equalized assessed
26		value of each parcel of real property in the redevelopment
27		project area, which is the most recently established
28		equalized assessed value of each lot, block, tract or
29		parcel of taxable real property within the redevelopment
30		project area, minus the homestead exemptions provided by
31		Sections 15-170, and 15-175, and 15-176 of the Property Tax
32		Code; and
33		(2) shall certify to the municipality the total initial

1		equalized assessed value of all taxable real property
2		within the redevelopment project area.
3		(b) Any municipality that has established a vacant
4		industrial buildings conservation area may, by ordinance
5		passed after the adoption of tax increment allocation
6		financing, provide that the county clerk immediately
7		thereafter shall again determine:
8		(1) the updated initial equalized assessed value of
9		each lot, block, tract or parcel of real property, which is
10		the most recently ascertained equalized assessed value of
11		each lot, block, tract or parcel of real property within
12		the vacant industrial buildings conservation area; and
13		(2) the total updated initial equalized assessed value
14		of all taxable real property within the redevelopment
15		project area, which is the total of the updated initial
16		equalized assessed value of all taxable real property
17		within the vacant industrial buildings conservation area.
18		The county clerk shall certify to the municipality the
19		total updated initial equalized assessed value of all taxable
20		real property within the industrial buildings conservation
21		area.
22		(c) After the county clerk has certified the total initial
23		equalized assessed value or the total updated initial equalized
24		assessed value of the taxable real property in the area, for
25		each taxing district in which a redevelopment project area is
26		situated, the county clerk or any other official required by
27		law to determine the amount of the equalized assessed value of
28		all taxable property within the district for the purpose of
29		computing the percentage rate of tax to be extended upon
30		taxable property within the district, shall in every year that
31		tax increment allocation financing is in effect determine the
32		total equalized assessed value of taxable property in a
33		redevelopment project area by including in that amount the
34		lower of the current equalized assessed value or the certified

1		total initial equalized assessed value or, if the total of
2		updated equalized assessed value has been certified, the total
3		updated initial equalized assessed value of all taxable real
4		property in the redevelopment project area. After he has
5		certified the total initial equalized assessed value he shall
6		in the year of that certification, if tax rates have not been
7		extended, and in every subsequent year that tax increment
8		allocation financing is in effect, determine the amount of
9		equalized assessed value of taxable property in a redevelopment
10		project area by including in that amount the lower of the
11		current total equalized assessed value or the certified total
12		initial equalized assessed value or, if the total of updated
13		initial equalized assessed values have been certified, the
14		total updated initial equalized assessed value of all taxable
15		real property in the redevelopment project area.
16		(d) The percentage rate of tax determined shall be extended
17		on the current equalized assessed value of all property in the
18		redevelopment project area in the same manner as the rate per
19		cent of tax is extended to all other taxable property in the
20		taxing district. The method of extending taxes established
21		under this Section shall terminate when the municipality adopts
22		an ordinance dissolving the special tax allocation fund for the
23		redevelopment project area. This Law shall not be construed as
24		relieving property owners within a redevelopment project area
25		from paying a uniform rate of taxes upon the current equalized
26		assessed value of their taxable property as provided in the
27		Property Tax Code.
28		(Source: P.A. 88-537; 88-670, eff. 12-2-94.)

29		Section 30. The Economic Development Project Area Tax
30		Increment Allocation Act of 1995 is amended by changing Section
31		45 as follows:
32		(65 ILCS 110/45)

1		Sec. 45. Filing with county clerk; certification of initial
2		equalized assessed value.
3		(a) A municipality that has by ordinance approved an
4		economic development plan, established an economic development
5		project area, and adopted tax increment allocation financing
6		for that area shall file certified copies of the ordinance or
7		ordinances with the county clerk. Upon receiving the ordinance
8		or ordinances, the county clerk shall immediately determine (i)
9		the most recently ascertained equalized assessed value of each
10		lot, block, tract, or parcel of real property within the
11		economic development project area from which shall be deducted
12		the homestead exemptions provided by Sections 15-170, and
13		15-175, and 15-176 of the Property Tax Code (that value being
14		the "initial equalized assessed value" of each such piece of
15		property) and (ii) the total equalized assessed value of all
16		taxable real property within the economic development project
17		area by adding together the most recently ascertained equalized
18		assessed value of each taxable lot, block, tract, or parcel of
19		real property within the economic development project area,
20		from which shall be deducted the homestead exemptions provided
21		by Sections 15-170, and 15-175, and 15-176 of the Property Tax
22		Code, and shall certify that amount as the "total initial
23		equalized assessed value" of the taxable real property within
24		the economic development project area.
25		(b) After the county clerk has certified the "total initial
26		equalized assessed value" of the taxable real property in the
27		economic development project area, then in respect to every
28		taxing district containing an economic development project
29		area, the county clerk or any other official required by law to
30		ascertain the amount of the equalized assessed value of all
31		taxable property within the taxing district for the purpose of
32		computing the rate per cent of tax to be extended upon taxable
33		property within the taxing district shall, in every year that
34		tax increment allocation financing is in effect, ascertain the

1		amount of value of taxable property in an economic development
2		project area by including in that amount the lower of the
3		current equalized assessed value or the certified "total
4		initial equalized assessed value" of all taxable real property
5		in the area. The rate per cent of tax determined shall be
6		extended to the current equalized assessed value of all
7		property in the economic development project area in the same
8		manner as the rate per cent of tax is extended to all other
9		taxable property in the taxing district. The method of
10		extending taxes established under this Section shall terminate
11		when the municipality adopts an ordinance dissolving the
12		special tax allocation fund for the economic development
13		project area. This Act shall not be construed as relieving
14		owners or lessees of property within an economic development
15		project area from paying a uniform rate of taxes upon the
16		current equalized assessed value of their taxable property as
17		provided in the Property Tax Code.
18		(Source: P.A. 89-176, eff. 1-1-96.)

19		Section 35. The School Code is amended by changing Section
20		18-8.05 as follows:
21		(105 ILCS 5/18-8.05)
22		Sec. 18-8.05. Basis for apportionment of general State
23		financial aid and supplemental general State aid to the common
24		schools for the 1998-1999 and subsequent school years.
25		(A) General Provisions.
26		(1) The provisions of this Section apply to the 1998-1999
27		and subsequent school years. The system of general State
28		financial aid provided for in this Section is designed to
29		assure that, through a combination of State financial aid and
30		required local resources, the financial support provided each
31		pupil in Average Daily Attendance equals or exceeds a

1		prescribed per pupil Foundation Level. This formula approach
2		imputes a level of per pupil Available Local Resources and
3		provides for the basis to calculate a per pupil level of
4		general State financial aid that, when added to Available Local
5		Resources, equals or exceeds the Foundation Level. The amount
6		of per pupil general State financial aid for school districts,
7		in general, varies in inverse relation to Available Local
8		Resources. Per pupil amounts are based upon each school
9		district's Average Daily Attendance as that term is defined in
10		this Section.
11		(2) In addition to general State financial aid, school
12		districts with specified levels or concentrations of pupils
13		from low income households are eligible to receive supplemental
14		general State financial aid grants as provided pursuant to
15		subsection (H). The supplemental State aid grants provided for
16		school districts under subsection (H) shall be appropriated for
17		distribution to school districts as part of the same line item
18		in which the general State financial aid of school districts is
19		appropriated under this Section.
20		(3) To receive financial assistance under this Section,
21		school districts are required to file claims with the State
22		Board of Education, subject to the following requirements:
23		(a) Any school district which fails for any given
24		school year to maintain school as required by law, or to
25		maintain a recognized school is not eligible to file for
26		such school year any claim upon the Common School Fund. In
27		case of nonrecognition of one or more attendance centers in
28		a school district otherwise operating recognized schools,
29		the claim of the district shall be reduced in the
30		proportion which the Average Daily Attendance in the
31		attendance center or centers bear to the Average Daily
32		Attendance in the school district. A "recognized school"
33		means any public school which meets the standards as
34		established for recognition by the State Board of

1		Education. A school district or attendance center not
2		having recognition status at the end of a school term is
3		entitled to receive State aid payments due upon a legal
4		claim which was filed while it was recognized.
5		(b) School district claims filed under this Section are
6		subject to Sections 18-9, 18-10, and 18-12, except as
7		otherwise provided in this Section.
8		(c) If a school district operates a full year school
9		under Section 10-19.1, the general State aid to the school
10		district shall be determined by the State Board of
11		Education in accordance with this Section as near as may be
12		applicable.
13		(d) (Blank).
14		(4) Except as provided in subsections (H) and (L), the
15		board of any district receiving any of the grants provided for
16		in this Section may apply those funds to any fund so received
17		for which that board is authorized to make expenditures by law.
18		School districts are not required to exert a minimum
19		Operating Tax Rate in order to qualify for assistance under
20		this Section.
21		(5) As used in this Section the following terms, when
22		capitalized, shall have the meaning ascribed herein:
23		(a) "Average Daily Attendance": A count of pupil
24		attendance in school, averaged as provided for in
25		subsection (C) and utilized in deriving per pupil financial
26		support levels.
27		(b) "Available Local Resources": A computation of
28		local financial support, calculated on the basis of Average
29		Daily Attendance and derived as provided pursuant to
30		subsection (D).
31		(c) "Corporate Personal Property Replacement Taxes":
32		Funds paid to local school districts pursuant to "An Act in
33		relation to the abolition of ad valorem personal property
34		tax and the replacement of revenues lost thereby, and

1		amending and repealing certain Acts and parts of Acts in
2		connection therewith", certified August 14, 1979, as
3		amended (Public Act 81-1st S.S.-1).
4		(d) "Foundation Level": A prescribed level of per pupil
5		financial support as provided for in subsection (B).
6		(e) "Operating Tax Rate": All school district property
7		taxes extended for all purposes, except Bond and Interest,
8		Summer School, Rent, Capital Improvement, and Vocational
9		Education Building purposes.
10		(B) Foundation Level.
11		(1) The Foundation Level is a figure established by the
12		State representing the minimum level of per pupil financial
13		support that should be available to provide for the basic
14		education of each pupil in Average Daily Attendance. As set
15		forth in this Section, each school district is assumed to exert
16		a sufficient local taxing effort such that, in combination with
17		the aggregate of general State financial aid provided the
18		district, an aggregate of State and local resources are
19		available to meet the basic education needs of pupils in the
20		district.
21		(2) For the 1998-1999 school year, the Foundation Level of
22		support is $4,225. For the 1999-2000 school year, the
23		Foundation Level of support is $4,325. For the 2000-2001 school
24		year, the Foundation Level of support is $4,425.
25		(3) For the 2001-2002 school year and 2002-2003 school
26		year, the Foundation Level of support is $4,560.
27		(4) For the 2003-2004 school year and each school year
28		thereafter, the Foundation Level of support is $4,810 or such
29		greater amount as may be established by law by the General
30		Assembly.
31		(C) Average Daily Attendance.
32		(1) For purposes of calculating general State aid pursuant

1		to subsection (E), an Average Daily Attendance figure shall be
2		utilized. The Average Daily Attendance figure for formula
3		calculation purposes shall be the monthly average of the actual
4		number of pupils in attendance of each school district, as
5		further averaged for the best 3 months of pupil attendance for
6		each school district. In compiling the figures for the number
7		of pupils in attendance, school districts and the State Board
8		of Education shall, for purposes of general State aid funding,
9		conform attendance figures to the requirements of subsection
10		(F).
11		(2) The Average Daily Attendance figures utilized in
12		subsection (E) shall be the requisite attendance data for the
13		school year immediately preceding the school year for which
14		general State aid is being calculated or the average of the
15		attendance data for the 3 preceding school years, whichever is
16		greater. The Average Daily Attendance figures utilized in
17		subsection (H) shall be the requisite attendance data for the
18		school year immediately preceding the school year for which
19		general State aid is being calculated.
20		(D) Available Local Resources.
21		(1) For purposes of calculating general State aid pursuant
22		to subsection (E), a representation of Available Local
23		Resources per pupil, as that term is defined and determined in
24		this subsection, shall be utilized. Available Local Resources
25		per pupil shall include a calculated dollar amount representing
26		local school district revenues from local property taxes and
27		from Corporate Personal Property Replacement Taxes, expressed
28		on the basis of pupils in Average Daily Attendance.
29		(2) In determining a school district's revenue from local
30		property taxes, the State Board of Education shall utilize the
31		equalized assessed valuation of all taxable property of each
32		school district as of September 30 of the previous year. The
33		equalized assessed valuation utilized shall be obtained and

1		determined as provided in subsection (G).
2		(3) For school districts maintaining grades kindergarten
3		through 12, local property tax revenues per pupil shall be
4		calculated as the product of the applicable equalized assessed
5		valuation for the district multiplied by 3.00%, and divided by
6		the district's Average Daily Attendance figure. For school
7		districts maintaining grades kindergarten through 8, local
8		property tax revenues per pupil shall be calculated as the
9		product of the applicable equalized assessed valuation for the
10		district multiplied by 2.30%, and divided by the district's
11		Average Daily Attendance figure. For school districts
12		maintaining grades 9 through 12, local property tax revenues
13		per pupil shall be the applicable equalized assessed valuation
14		of the district multiplied by 1.05%, and divided by the
15		district's Average Daily Attendance figure.
16		(4) The Corporate Personal Property Replacement Taxes paid
17		to each school district during the calendar year 2 years before
18		the calendar year in which a school year begins, divided by the
19		Average Daily Attendance figure for that district, shall be
20		added to the local property tax revenues per pupil as derived
21		by the application of the immediately preceding paragraph (3).
22		The sum of these per pupil figures for each school district
23		shall constitute Available Local Resources as that term is
24		utilized in subsection (E) in the calculation of general State
25		aid.
26		(E) Computation of General State Aid.
27		(1) For each school year, the amount of general State aid
28		allotted to a school district shall be computed by the State
29		Board of Education as provided in this subsection.
30		(2) For any school district for which Available Local
31		Resources per pupil is less than the product of 0.93 times the
32		Foundation Level, general State aid for that district shall be
33		calculated as an amount equal to the Foundation Level minus

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

1		(F) Compilation of Average Daily Attendance.
2		(1) Each school district shall, by July 1 of each year,
3		submit to the State Board of Education, on forms prescribed by
4		the State Board of Education, attendance figures for the school
5		year that began in the preceding calendar year. The attendance
6		information so transmitted shall identify the average daily
7		attendance figures for each month of the school year. Beginning
8		with the general State aid claim form for the 2002-2003 school
9		year, districts shall calculate Average Daily Attendance as
10		provided in subdivisions (a), (b), and (c) of this paragraph
11		(1).
12		(a) In districts that do not hold year-round classes,
13		days of attendance in August shall be added to the month of
14		September and any days of attendance in June shall be added
15		to the month of May.
16		(b) In districts in which all buildings hold year-round
17		classes, days of attendance in July and August shall be
18		added to the month of September and any days of attendance
19		in June shall be added to the month of May.
20		(c) In districts in which some buildings, but not all,
21		hold year-round classes, for the non-year-round buildings,
22		days of attendance in August shall be added to the month of
23		September and any days of attendance in June shall be added
24		to the month of May. The average daily attendance for the
25		year-round buildings shall be computed as provided in
26		subdivision (b) of this paragraph (1). To calculate the
27		Average Daily Attendance for the district, the average
28		daily attendance for the year-round buildings shall be
29		multiplied by the days in session for the non-year-round
30		buildings for each month and added to the monthly
31		attendance of the non-year-round buildings.
32		Except as otherwise provided in this Section, days of
33		attendance by pupils shall be counted only for sessions of not
34		less than 5 clock hours of school work per day under direct

1		supervision of: (i) teachers, or (ii) non-teaching personnel or
2		volunteer personnel when engaging in non-teaching duties and
3		supervising in those instances specified in subsection (a) of
4		Section 10-22.34 and paragraph 10 of Section 34-18, with pupils
5		of legal school age and in kindergarten and grades 1 through
6		12.
7		Days of attendance by tuition pupils shall be accredited
8		only to the districts that pay the tuition to a recognized
9		school.
10		(2) Days of attendance by pupils of less than 5 clock hours
11		of school shall be subject to the following provisions in the
12		compilation of Average Daily Attendance.
13		(a) Pupils regularly enrolled in a public school for
14		only a part of the school day may be counted on the basis
15		of 1/6 day for every class hour of instruction of 40
16		minutes or more attended pursuant to such enrollment,
17		unless a pupil is enrolled in a block-schedule format of 80
18		minutes or more of instruction, in which case the pupil may
19		be counted on the basis of the proportion of minutes of
20		school work completed each day to the minimum number of
21		minutes that school work is required to be held that day.
22		(b) Days of attendance may be less than 5 clock hours
23		on the opening and closing of the school term, and upon the
24		first day of pupil attendance, if preceded by a day or days
25		utilized as an institute or teachers' workshop.
26		(c) A session of 4 or more clock hours may be counted
27		as a day of attendance upon certification by the regional
28		superintendent, and approved by the State Superintendent
29		of Education to the extent that the district has been
30		forced to use daily multiple sessions.
31		(d) A session of 3 or more clock hours may be counted
32		as a day of attendance (1) when the remainder of the school
33		day or at least 2 hours in the evening of that day is
34		utilized for an in-service training program for teachers,

1		up to a maximum of 5 days per school year of which a
2		maximum of 4 days of such 5 days may be used for
3		parent-teacher conferences, provided a district conducts
4		an in-service training program for teachers which has been
5		approved by the State Superintendent of Education; or, in
6		lieu of 4 such days, 2 full days may be used, in which
7		event each such day may be counted as a day of attendance;
8		and (2) when days in addition to those provided in item (1)
9		are scheduled by a school pursuant to its school
10		improvement plan adopted under Article 34 or its revised or
11		amended school improvement plan adopted under Article 2,
12		provided that (i) such sessions of 3 or more clock hours
13		are scheduled to occur at regular intervals, (ii) the
14		remainder of the school days in which such sessions occur
15		are utilized for in-service training programs or other
16		staff development activities for teachers, and (iii) a
17		sufficient number of minutes of school work under the
18		direct supervision of teachers are added to the school days
19		between such regularly scheduled sessions to accumulate
20		not less than the number of minutes by which such sessions
21		of 3 or more clock hours fall short of 5 clock hours. Any
22		full days used for the purposes of this paragraph shall not
23		be considered for computing average daily attendance. Days
24		scheduled for in-service training programs, staff
25		development activities, or parent-teacher conferences may
26		be scheduled separately for different grade levels and
27		different attendance centers of the district.
28		(e) A session of not less than one clock hour of
29		teaching hospitalized or homebound pupils on-site or by
30		telephone to the classroom may be counted as 1/2 day of
31		attendance, however these pupils must receive 4 or more
32		clock hours of instruction to be counted for a full day of
33		attendance.
34		(f) A session of at least 4 clock hours may be counted

1		as a day of attendance for first grade pupils, and pupils
2		in full day kindergartens, and a session of 2 or more hours
3		may be counted as 1/2 day of attendance by pupils in
4		kindergartens which provide only 1/2 day of attendance.
5		(g) For children with disabilities who are below the
6		age of 6 years and who cannot attend 2 or more clock hours
7		because of their disability or immaturity, a session of not
8		less than one clock hour may be counted as 1/2 day of
9		attendance; however for such children whose educational
10		needs so require a session of 4 or more clock hours may be
11		counted as a full day of attendance.
12		(h) A recognized kindergarten which provides for only
13		1/2 day of attendance by each pupil shall not have more
14		than 1/2 day of attendance counted in any one day. However,
15		kindergartens may count 2 1/2 days of attendance in any 5
16		consecutive school days. When a pupil attends such a
17		kindergarten for 2 half days on any one school day, the
18		pupil shall have the following day as a day absent from
19		school, unless the school district obtains permission in
20		writing from the State Superintendent of Education.
21		Attendance at kindergartens which provide for a full day of
22		attendance by each pupil shall be counted the same as
23		attendance by first grade pupils. Only the first year of
24		attendance in one kindergarten shall be counted, except in
25		case of children who entered the kindergarten in their
26		fifth year whose educational development requires a second
27		year of kindergarten as determined under the rules and
28		regulations of the State Board of Education.
29		(G) Equalized Assessed Valuation Data.
30		(1) For purposes of the calculation of Available Local
31		Resources required pursuant to subsection (D), the State Board
32		of Education shall secure from the Department of Revenue the
33		value as equalized or assessed by the Department of Revenue of

1		all taxable property of every school district, together with
2		(i) the applicable tax rate used in extending taxes for the
3		funds of the district as of September 30 of the previous year
4		and (ii) the limiting rate for all school districts subject to
5		property tax extension limitations as imposed under the
6		Property Tax Extension Limitation Law. The Department of
7		Revenue shall add to the equalized assessed value of all
8		taxable property of each school district situated entirely or
9		partially within a county with 3,000,000 or more inhabitants an
10		amount equal to the total amount by which the homestead
11		exemption allowed under Section 15-176 of the Property Tax Code
12		for real property situated in that school district exceeds the
13		total amount that would have been allowed in that school
14		district if the maximum reduction under Section 15-176 was
15		$4,500 in Cook County and $3,500 in any other county. The
16		Department of Revenue shall add to the equalized assessed value
17		of all taxable property of each school district situated
18		entirely or partially within a county contiguous to a county
19		with 3,000,000 or more inhabitants an amount equal to the total
20		amount by which the homestead exemption allowed under Section
21		15-176 of the Property Tax Code for real property situated in
22		that school district exceeds the total amount that would have
23		been allowed in that school district if the maximum reduction
24		under Section 15-176 was $3,500 in any county other than Cook
25		County and $4,500 in Cook County. The county clerk of any
26		county with 3,000,000 or more inhabitants and any county
27		contiguous to a county with 3,000,000 or more inhabitants shall
28		annually calculate and certify to the Department of Revenue for
29		each school district all homestead exemption amounts under
30		Section 15-176.
31		This equalized assessed valuation, as adjusted further by
32		the requirements of this subsection, shall be utilized in the
33		calculation of Available Local Resources.
34		(2) The equalized assessed valuation in paragraph (1) shall

1		be adjusted, as applicable, in the following manner:
2		(a) For the purposes of calculating State aid under
3		this Section, with respect to any part of a school district
4		within a redevelopment project area in respect to which a
5		municipality has adopted tax increment allocation
6		financing pursuant to the Tax Increment Allocation
7		Redevelopment Act, Sections 11-74.4-1 through 11-74.4-11
8		of the Illinois Municipal Code or the Industrial Jobs
9		Recovery Law, Sections 11-74.6-1 through 11-74.6-50 of the
10		Illinois Municipal Code, no part of the current equalized
11		assessed valuation of real property located in any such
12		project area which is attributable to an increase above the
13		total initial equalized assessed valuation of such
14		property shall be used as part of the equalized assessed
15		valuation of the district, until such time as all
16		redevelopment project costs have been paid, as provided in
17		Section 11-74.4-8 of the Tax Increment Allocation
18		Redevelopment Act or in Section 11-74.6-35 of the
19		Industrial Jobs Recovery Law. For the purpose of the
20		equalized assessed valuation of the district, the total
21		initial equalized assessed valuation or the current
22		equalized assessed valuation, whichever is lower, shall be
23		used until such time as all redevelopment project costs
24		have been paid.
25		(b) The real property equalized assessed valuation for
26		a school district shall be adjusted by subtracting from the
27		real property value as equalized or assessed by the
28		Department of Revenue for the district an amount computed
29		by dividing the amount of any abatement of taxes under
30		Section 18-170 of the Property Tax Code by 3.00% for a
31		district maintaining grades kindergarten through 12, by
32		2.30% for a district maintaining grades kindergarten
33		through 8, or by 1.05% for a district maintaining grades 9
34		through 12 and adjusted by an amount computed by dividing

1		the amount of any abatement of taxes under subsection (a)
2		of Section 18-165 of the Property Tax Code by the same
3		percentage rates for district type as specified in this
4		subparagraph (b).
5		(3) For the 1999-2000 school year and each school year
6		thereafter, if a school district meets all of the criteria of
7		this subsection (G)(3), the school district's Available Local
8		Resources shall be calculated under subsection (D) using the
9		district's Extension Limitation Equalized Assessed Valuation
10		as calculated under this subsection (G)(3).
11		For purposes of this subsection (G)(3) the following terms
12		shall have the following meanings:
13		"Budget Year": The school year for which general State
14		aid is calculated and awarded under subsection (E).
15		"Base Tax Year": The property tax levy year used to
16		calculate the Budget Year allocation of general State aid.
17		"Preceding Tax Year": The property tax levy year
18		immediately preceding the Base Tax Year.
19		"Base Tax Year's Tax Extension": The product of the
20		equalized assessed valuation utilized by the County Clerk
21		in the Base Tax Year multiplied by the limiting rate as
22		calculated by the County Clerk and defined in the Property
23		Tax Extension Limitation Law.
24		"Preceding Tax Year's Tax Extension": The product of
25		the equalized assessed valuation utilized by the County
26		Clerk in the Preceding Tax Year multiplied by the Operating
27		Tax Rate as defined in subsection (A).
28		"Extension Limitation Ratio": A numerical ratio,
29		certified by the County Clerk, in which the numerator is
30		the Base Tax Year's Tax Extension and the denominator is
31		the Preceding Tax Year's Tax Extension.
32		"Operating Tax Rate": The operating tax rate as defined
33		in subsection (A).
34		If a school district is subject to property tax extension

1		limitations as imposed under the Property Tax Extension
2		Limitation Law, the State Board of Education shall calculate
3		the Extension Limitation Equalized Assessed Valuation of that
4		district. For the 1999-2000 school year, the Extension
5		Limitation Equalized Assessed Valuation of a school district as
6		calculated by the State Board of Education shall be equal to
7		the product of the district's 1996 Equalized Assessed Valuation
8		and the district's Extension Limitation Ratio. For the
9		2000-2001 school year and each school year thereafter, the
10		Extension Limitation Equalized Assessed Valuation of a school
11		district as calculated by the State Board of Education shall be
12		equal to the product of the Equalized Assessed Valuation last
13		used in the calculation of general State aid and the district's
14		Extension Limitation Ratio. If the Extension Limitation
15		Equalized Assessed Valuation of a school district as calculated
16		under this subsection (G)(3) is less than the district's
17		equalized assessed valuation as calculated pursuant to
18		subsections (G)(1) and (G)(2), then for purposes of calculating
19		the district's general State aid for the Budget Year pursuant
20		to subsection (E), that Extension Limitation Equalized
21		Assessed Valuation shall be utilized to calculate the
22		district's Available Local Resources under subsection (D).
23		(4) For the purposes of calculating general State aid for
24		the 1999-2000 school year only, if a school district
25		experienced a triennial reassessment on the equalized assessed
26		valuation used in calculating its general State financial aid
27		apportionment for the 1998-1999 school year, the State Board of
28		Education shall calculate the Extension Limitation Equalized
29		Assessed Valuation that would have been used to calculate the
30		district's 1998-1999 general State aid. This amount shall equal
31		the product of the equalized assessed valuation used to
32		calculate general State aid for the 1997-1998 school year and
33		the district's Extension Limitation Ratio. If the Extension
34		Limitation Equalized Assessed Valuation of the school district

1		as calculated under this paragraph (4) is less than the
2		district's equalized assessed valuation utilized in
3		calculating the district's 1998-1999 general State aid
4		allocation, then for purposes of calculating the district's
5		general State aid pursuant to paragraph (5) of subsection (E),
6		that Extension Limitation Equalized Assessed Valuation shall
7		be utilized to calculate the district's Available Local
8		Resources.
9		(5) For school districts having a majority of their
10		equalized assessed valuation in any county except Cook, DuPage,
11		Kane, Lake, McHenry, or Will, if the amount of general State
12		aid allocated to the school district for the 1999-2000 school
13		year under the provisions of subsection (E), (H), and (J) of
14		this Section is less than the amount of general State aid
15		allocated to the district for the 1998-1999 school year under
16		these subsections, then the general State aid of the district
17		for the 1999-2000 school year only shall be increased by the
18		difference between these amounts. The total payments made under
19		this paragraph (5) shall not exceed $14,000,000. Claims shall
20		be prorated if they exceed $14,000,000.
21		(H) Supplemental General State Aid.
22		(1) In addition to the general State aid a school district
23		is allotted pursuant to subsection (E), qualifying school
24		districts shall receive a grant, paid in conjunction with a
25		district's payments of general State aid, for supplemental
26		general State aid based upon the concentration level of
27		children from low-income households within the school
28		district. Supplemental State aid grants provided for school
29		districts under this subsection shall be appropriated for
30		distribution to school districts as part of the same line item
31		in which the general State financial aid of school districts is
32		appropriated under this Section. If the appropriation in any
33		fiscal year for general State aid and supplemental general

1		State aid is insufficient to pay the amounts required under the
2		general State aid and supplemental general State aid
3		calculations, then the State Board of Education shall ensure
4		that each school district receives the full amount due for
5		general State aid and the remainder of the appropriation shall
6		be used for supplemental general State aid, which the State
7		Board of Education shall calculate and pay to eligible
8		districts on a prorated basis.
9		(1.5) This paragraph (1.5) applies only to those school
10		years preceding the 2003-2004 school year. For purposes of this
11		subsection (H), the term "Low-Income Concentration Level"
12		shall be the low-income eligible pupil count from the most
13		recently available federal census divided by the Average Daily
14		Attendance of the school district. If, however, (i) the
15		percentage decrease from the 2 most recent federal censuses in
16		the low-income eligible pupil count of a high school district
17		with fewer than 400 students exceeds by 75% or more the
18		percentage change in the total low-income eligible pupil count
19		of contiguous elementary school districts, whose boundaries
20		are coterminous with the high school district, or (ii) a high
21		school district within 2 counties and serving 5 elementary
22		school districts, whose boundaries are coterminous with the
23		high school district, has a percentage decrease from the 2 most
24		recent federal censuses in the low-income eligible pupil count
25		and there is a percentage increase in the total low-income
26		eligible pupil count of a majority of the elementary school
27		districts in excess of 50% from the 2 most recent federal
28		censuses, then the high school district's low-income eligible
29		pupil count from the earlier federal census shall be the number
30		used as the low-income eligible pupil count for the high school
31		district, for purposes of this subsection (H). The changes made
32		to this paragraph (1) by Public Act 92-28 shall apply to
33		supplemental general State aid grants for school years
34		preceding the 2003-2004 school year that are paid in fiscal

1		year 1999 or thereafter and to any State aid payments made in
2		fiscal year 1994 through fiscal year 1998 pursuant to
3		subsection 1(n) of Section 18-8 of this Code (which was
4		repealed on July 1, 1998), and any high school district that is
5		affected by Public Act 92-28 is entitled to a recomputation of
6		its supplemental general State aid grant or State aid paid in
7		any of those fiscal years. This recomputation shall not be
8		affected by any other funding.
9		(1.10) This paragraph (1.10) applies to the 2003-2004
10		school year and each school year thereafter. For purposes of
11		this subsection (H), the term "Low-Income Concentration Level"
12		shall, for each fiscal year, be the low-income eligible pupil
13		count as of July 1 of the immediately preceding fiscal year (as
14		determined by the Department of Human Services based on the
15		number of pupils who are eligible for at least one of the
16		following low income programs: Medicaid, KidCare, TANF, or Food
17		Stamps, excluding pupils who are eligible for services provided
18		by the Department of Children and Family Services, averaged
19		over the 2 immediately preceding fiscal years for fiscal year
20		2004 and over the 3 immediately preceding fiscal years for each
21		fiscal year thereafter) divided by the Average Daily Attendance
22		of the school district.
23		(2) Supplemental general State aid pursuant to this
24		subsection (H) shall be provided as follows for the 1998-1999,
25		1999-2000, and 2000-2001 school years only:
26		(a) For any school district with a Low Income
27		Concentration Level of at least 20% and less than 35%, the
28		grant for any school year shall be $800 multiplied by the
29		low income eligible pupil count.
30		(b) For any school district with a Low Income
31		Concentration Level of at least 35% and less than 50%, the
32		grant for the 1998-1999 school year shall be $1,100
33		multiplied by the low income eligible pupil count.
34		(c) For any school district with a Low Income

1		Concentration Level of at least 50% and less than 60%, the
2		grant for the 1998-99 school year shall be $1,500
3		multiplied by the low income eligible pupil count.
4		(d) For any school district with a Low Income
5		Concentration Level of 60% or more, the grant for the
6		1998-99 school year shall be $1,900 multiplied by the low
7		income eligible pupil count.
8		(e) For the 1999-2000 school year, the per pupil amount
9		specified in subparagraphs (b), (c), and (d) immediately
10		above shall be increased to $1,243, $1,600, and $2,000,
11		respectively.
12		(f) For the 2000-2001 school year, the per pupil
13		amounts specified in subparagraphs (b), (c), and (d)
14		immediately above shall be $1,273, $1,640, and $2,050,
15		respectively.
16		(2.5) Supplemental general State aid pursuant to this
17		subsection (H) shall be provided as follows for the 2002-2003
18		school year:
19		(a) For any school district with a Low Income
20		Concentration Level of less than 10%, the grant for each
21		school year shall be $355 multiplied by the low income
22		eligible pupil count.
23		(b) For any school district with a Low Income
24		Concentration Level of at least 10% and less than 20%, the
25		grant for each school year shall be $675 multiplied by the
26		low income eligible pupil count.
27		(c) For any school district with a Low Income
28		Concentration Level of at least 20% and less than 35%, the
29		grant for each school year shall be $1,330 multiplied by
30		the low income eligible pupil count.
31		(d) For any school district with a Low Income
32		Concentration Level of at least 35% and less than 50%, the
33		grant for each school year shall be $1,362 multiplied by
34		the low income eligible pupil count.

1		(e) For any school district with a Low Income
2		Concentration Level of at least 50% and less than 60%, the
3		grant for each school year shall be $1,680 multiplied by
4		the low income eligible pupil count.
5		(f) For any school district with a Low Income
6		Concentration Level of 60% or more, the grant for each
7		school year shall be $2,080 multiplied by the low income
8		eligible pupil count.
9		(2.10) Except as otherwise provided, supplemental general
10		State aid pursuant to this subsection (H) shall be provided as
11		follows for the 2003-2004 school year and each school year
12		thereafter:
13		(a) For any school district with a Low Income
14		Concentration Level of 15% or less, the grant for each
15		school year shall be $355 multiplied by the low income
16		eligible pupil count.
17		(b) For any school district with a Low Income
18		Concentration Level greater than 15%, the grant for each
19		school year shall be $294.25 added to the product of $2,700
20		and the square of the Low Income Concentration Level, all
21		multiplied by the low income eligible pupil count.
22		For the 2003-2004 school year only, the grant shall be no
23		less than the grant for the 2002-2003 school year. For the
24		2004-2005 school year only, the grant shall be no less than the
25		grant for the 2002-2003 school year multiplied by 0.66. For the
26		2005-2006 school year only, the grant shall be no less than the
27		grant for the 2002-2003 school year multiplied by 0.33.
28		For the 2003-2004 school year only, the grant shall be no
29		greater than the grant received during the 2002-2003 school
30		year added to the product of 0.25 multiplied by the difference
31		between the grant amount calculated under subsection (a) or (b)
32		of this paragraph (2.10), whichever is applicable, and the
33		grant received during the 2002-2003 school year. For the
34		2004-2005 school year only, the grant shall be no greater than

1		the grant received during the 2002-2003 school year added to
2		the product of 0.50 multiplied by the difference between the
3		grant amount calculated under subsection (a) or (b) of this
4		paragraph (2.10), whichever is applicable, and the grant
5		received during the 2002-2003 school year. For the 2005-2006
6		school year only, the grant shall be no greater than the grant
7		received during the 2002-2003 school year added to the product
8		of 0.75 multiplied by the difference between the grant amount
9		calculated under subsection (a) or (b) of this paragraph
10		(2.10), whichever is applicable, and the grant received during
11		the 2002-2003 school year.
12		(3) School districts with an Average Daily Attendance of
13		more than 1,000 and less than 50,000 that qualify for
14		supplemental general State aid pursuant to this subsection
15		shall submit a plan to the State Board of Education prior to
16		October 30 of each year for the use of the funds resulting from
17		this grant of supplemental general State aid for the
18		improvement of instruction in which priority is given to
19		meeting the education needs of disadvantaged children. Such
20		plan shall be submitted in accordance with rules and
21		regulations promulgated by the State Board of Education.
22		(4) School districts with an Average Daily Attendance of
23		50,000 or more that qualify for supplemental general State aid
24		pursuant to this subsection shall be required to distribute
25		from funds available pursuant to this Section, no less than
26		$261,000,000 in accordance with the following requirements:
27		(a) The required amounts shall be distributed to the
28		attendance centers within the district in proportion to the
29		number of pupils enrolled at each attendance center who are
30		eligible to receive free or reduced-price lunches or
31		breakfasts under the federal Child Nutrition Act of 1966
32		and under the National School Lunch Act during the
33		immediately preceding school year.
34		(b) The distribution of these portions of supplemental

1		and general State aid among attendance centers according to
2		these requirements shall not be compensated for or
3		contravened by adjustments of the total of other funds
4		appropriated to any attendance centers, and the Board of
5		Education shall utilize funding from one or several sources
6		in order to fully implement this provision annually prior
7		to the opening of school.
8		(c) Each attendance center shall be provided by the
9		school district a distribution of noncategorical funds and
10		other categorical funds to which an attendance center is
11		entitled under law in order that the general State aid and
12		supplemental general State aid provided by application of
13		this subsection supplements rather than supplants the
14		noncategorical funds and other categorical funds provided
15		by the school district to the attendance centers.
16		(d) Any funds made available under this subsection that
17		by reason of the provisions of this subsection are not
18		required to be allocated and provided to attendance centers
19		may be used and appropriated by the board of the district
20		for any lawful school purpose.
21		(e) Funds received by an attendance center pursuant to
22		this subsection shall be used by the attendance center at
23		the discretion of the principal and local school council
24		for programs to improve educational opportunities at
25		qualifying schools through the following programs and
26		services: early childhood education, reduced class size or
27		improved adult to student classroom ratio, enrichment
28		programs, remedial assistance, attendance improvement, and
29		other educationally beneficial expenditures which
30		supplement the regular and basic programs as determined by
31		the State Board of Education. Funds provided shall not be
32		expended for any political or lobbying purposes as defined
33		by board rule.
34		(f) Each district subject to the provisions of this

1		subdivision (H)(4) shall submit an acceptable plan to meet
2		the educational needs of disadvantaged children, in
3		compliance with the requirements of this paragraph, to the
4		State Board of Education prior to July 15 of each year.
5		This plan shall be consistent with the decisions of local
6		school councils concerning the school expenditure plans
7		developed in accordance with part 4 of Section 34-2.3. The
8		State Board shall approve or reject the plan within 60 days
9		after its submission. If the plan is rejected, the district
10		shall give written notice of intent to modify the plan
11		within 15 days of the notification of rejection and then
12		submit a modified plan within 30 days after the date of the
13		written notice of intent to modify. Districts may amend
14		approved plans pursuant to rules promulgated by the State
15		Board of Education.
16		Upon notification by the State Board of Education that
17		the district has not submitted a plan prior to July 15 or a
18		modified plan within the time period specified herein, the
19		State aid funds affected by that plan or modified plan
20		shall be withheld by the State Board of Education until a
21		plan or modified plan is submitted.
22		If the district fails to distribute State aid to
23		attendance centers in accordance with an approved plan, the
24		plan for the following year shall allocate funds, in
25		addition to the funds otherwise required by this
26		subsection, to those attendance centers which were
27		underfunded during the previous year in amounts equal to
28		such underfunding.
29		For purposes of determining compliance with this
30		subsection in relation to the requirements of attendance
31		center funding, each district subject to the provisions of
32		this subsection shall submit as a separate document by
33		December 1 of each year a report of expenditure data for
34		the prior year in addition to any modification of its

1		current plan. If it is determined that there has been a
2		failure to comply with the expenditure provisions of this
3		subsection regarding contravention or supplanting, the
4		State Superintendent of Education shall, within 60 days of
5		receipt of the report, notify the district and any affected
6		local school council. The district shall within 45 days of
7		receipt of that notification inform the State
8		Superintendent of Education of the remedial or corrective
9		action to be taken, whether by amendment of the current
10		plan, if feasible, or by adjustment in the plan for the
11		following year. Failure to provide the expenditure report
12		or the notification of remedial or corrective action in a
13		timely manner shall result in a withholding of the affected
14		funds.
15		The State Board of Education shall promulgate rules and
16		regulations to implement the provisions of this
17		subsection. No funds shall be released under this
18		subdivision (H)(4) to any district that has not submitted a
19		plan that has been approved by the State Board of
20		Education.
21		(I) General State Aid for Newly Configured School Districts.
22		(1) For a new school district formed by combining property
23		included totally within 2 or more previously existing school
24		districts, for its first year of existence the general State
25		aid and supplemental general State aid calculated under this
26		Section shall be computed for the new district and for the
27		previously existing districts for which property is totally
28		included within the new district. If the computation on the
29		basis of the previously existing districts is greater, a
30		supplementary payment equal to the difference shall be made for
31		the first 4 years of existence of the new district.
32		(2) For a school district which annexes all of the
33		territory of one or more entire other school districts, for the

1		first year during which the change of boundaries attributable
2		to such annexation becomes effective for all purposes as
3		determined under Section 7-9 or 7A-8, the general State aid and
4		supplemental general State aid calculated under this Section
5		shall be computed for the annexing district as constituted
6		after the annexation and for the annexing and each annexed
7		district as constituted prior to the annexation; and if the
8		computation on the basis of the annexing and annexed districts
9		as constituted prior to the annexation is greater, a
10		supplementary payment equal to the difference shall be made for
11		the first 4 years of existence of the annexing school district
12		as constituted upon such annexation.
13		(3) For 2 or more school districts which annex all of the
14		territory of one or more entire other school districts, and for
15		2 or more community unit districts which result upon the
16		division (pursuant to petition under Section 11A-2) of one or
17		more other unit school districts into 2 or more parts and which
18		together include all of the parts into which such other unit
19		school district or districts are so divided, for the first year
20		during which the change of boundaries attributable to such
21		annexation or division becomes effective for all purposes as
22		determined under Section 7-9 or 11A-10, as the case may be, the
23		general State aid and supplemental general State aid calculated
24		under this Section shall be computed for each annexing or
25		resulting district as constituted after the annexation or
26		division and for each annexing and annexed district, or for
27		each resulting and divided district, as constituted prior to
28		the annexation or division; and if the aggregate of the general
29		State aid and supplemental general State aid as so computed for
30		the annexing or resulting districts as constituted after the
31		annexation or division is less than the aggregate of the
32		general State aid and supplemental general State aid as so
33		computed for the annexing and annexed districts, or for the
34		resulting and divided districts, as constituted prior to the

1		annexation or division, then a supplementary payment equal to
2		the difference shall be made and allocated between or among the
3		annexing or resulting districts, as constituted upon such
4		annexation or division, for the first 4 years of their
5		existence. The total difference payment shall be allocated
6		between or among the annexing or resulting districts in the
7		same ratio as the pupil enrollment from that portion of the
8		annexed or divided district or districts which is annexed to or
9		included in each such annexing or resulting district bears to
10		the total pupil enrollment from the entire annexed or divided
11		district or districts, as such pupil enrollment is determined
12		for the school year last ending prior to the date when the
13		change of boundaries attributable to the annexation or division
14		becomes effective for all purposes. The amount of the total
15		difference payment and the amount thereof to be allocated to
16		the annexing or resulting districts shall be computed by the
17		State Board of Education on the basis of pupil enrollment and
18		other data which shall be certified to the State Board of
19		Education, on forms which it shall provide for that purpose, by
20		the regional superintendent of schools for each educational
21		service region in which the annexing and annexed districts, or
22		resulting and divided districts are located.
23		(3.5) Claims for financial assistance under this
24		subsection (I) shall not be recomputed except as expressly
25		provided under this Section.
26		(4) Any supplementary payment made under this subsection
27		(I) shall be treated as separate from all other payments made
28		pursuant to this Section.
29		(J) Supplementary Grants in Aid.
30		(1) Notwithstanding any other provisions of this Section,
31		the amount of the aggregate general State aid in combination
32		with supplemental general State aid under this Section for
33		which each school district is eligible shall be no less than

1		the amount of the aggregate general State aid entitlement that
2		was received by the district under Section 18-8 (exclusive of
3		amounts received under subsections 5(p) and 5(p-5) of that
4		Section) for the 1997-98 school year, pursuant to the
5		provisions of that Section as it was then in effect. If a
6		school district qualifies to receive a supplementary payment
7		made under this subsection (J), the amount of the aggregate
8		general State aid in combination with supplemental general
9		State aid under this Section which that district is eligible to
10		receive for each school year shall be no less than the amount
11		of the aggregate general State aid entitlement that was
12		received by the district under Section 18-8 (exclusive of
13		amounts received under subsections 5(p) and 5(p-5) of that
14		Section) for the 1997-1998 school year, pursuant to the
15		provisions of that Section as it was then in effect.
16		(2) If, as provided in paragraph (1) of this subsection
17		(J), a school district is to receive aggregate general State
18		aid in combination with supplemental general State aid under
19		this Section for the 1998-99 school year and any subsequent
20		school year that in any such school year is less than the
21		amount of the aggregate general State aid entitlement that the
22		district received for the 1997-98 school year, the school
23		district shall also receive, from a separate appropriation made
24		for purposes of this subsection (J), a supplementary payment
25		that is equal to the amount of the difference in the aggregate
26		State aid figures as described in paragraph (1).
27		(3) (Blank).
28		(K) Grants to Laboratory and Alternative Schools.
29		In calculating the amount to be paid to the governing board
30		of a public university that operates a laboratory school under
31		this Section or to any alternative school that is operated by a
32		regional superintendent of schools, the State Board of
33		Education shall require by rule such reporting requirements as

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

1		State aid entitlement shall be computed by multiplying the
2		applicable Average Daily Attendance by the Foundation Level as
3		determined under this Section.
4		(L) Payments, Additional Grants in Aid and Other Requirements.
5		(1) For a school district operating under the financial
6		supervision of an Authority created under Article 34A, the
7		general State aid otherwise payable to that district under this
8		Section, but not the supplemental general State aid, shall be
9		reduced by an amount equal to the budget for the operations of
10		the Authority as certified by the Authority to the State Board
11		of Education, and an amount equal to such reduction shall be
12		paid to the Authority created for such district for its
13		operating expenses in the manner provided in Section 18-11. The
14		remainder of general State school aid for any such district
15		shall be paid in accordance with Article 34A when that Article
16		provides for a disposition other than that provided by this
17		Article.
18		(2) (Blank).
19		(3) Summer school. Summer school payments shall be made as
20		provided in Section 18-4.3.
21		(M) Education Funding Advisory Board.
22		The Education Funding Advisory Board, hereinafter in this
23		subsection (M) referred to as the "Board", is hereby created.
24		The Board shall consist of 5 members who are appointed by the
25		Governor, by and with the advice and consent of the Senate. The
26		members appointed shall include representatives of education,
27		business, and the general public. One of the members so
28		appointed shall be designated by the Governor at the time the
29		appointment is made as the chairperson of the Board. The
30		initial members of the Board may be appointed any time after
31		the effective date of this amendatory Act of 1997. The regular
32		term of each member of the Board shall be for 4 years from the

1		third Monday of January of the year in which the term of the
2		member's appointment is to commence, except that of the 5
3		initial members appointed to serve on the Board, the member who
4		is appointed as the chairperson shall serve for a term that
5		commences on the date of his or her appointment and expires on
6		the third Monday of January, 2002, and the remaining 4 members,
7		by lots drawn at the first meeting of the Board that is held
8		after all 5 members are appointed, shall determine 2 of their
9		number to serve for terms that commence on the date of their
10		respective appointments and expire on the third Monday of
11		January, 2001, and 2 of their number to serve for terms that
12		commence on the date of their respective appointments and
13		expire on the third Monday of January, 2000. All members
14		appointed to serve on the Board shall serve until their
15		respective successors are appointed and confirmed. Vacancies
16		shall be filled in the same manner as original appointments. If
17		a vacancy in membership occurs at a time when the Senate is not
18		in session, the Governor shall make a temporary appointment
19		until the next meeting of the Senate, when he or she shall
20		appoint, by and with the advice and consent of the Senate, a
21		person to fill that membership for the unexpired term. If the
22		Senate is not in session when the initial appointments are
23		made, those appointments shall be made as in the case of
24		vacancies.
25		The Education Funding Advisory Board shall be deemed
26		established, and the initial members appointed by the Governor
27		to serve as members of the Board shall take office, on the date
28		that the Governor makes his or her appointment of the fifth
29		initial member of the Board, whether those initial members are
30		then serving pursuant to appointment and confirmation or
31		pursuant to temporary appointments that are made by the
32		Governor as in the case of vacancies.
33		The State Board of Education shall provide such staff
34		assistance to the Education Funding Advisory Board as is

1		reasonably required for the proper performance by the Board of
2		its responsibilities.
3		For school years after the 2000-2001 school year, the
4		Education Funding Advisory Board, in consultation with the
5		State Board of Education, shall make recommendations as
6		provided in this subsection (M) to the General Assembly for the
7		foundation level under subdivision (B)(3) of this Section and
8		for the supplemental general State aid grant level under
9		subsection (H) of this Section for districts with high
10		concentrations of children from poverty. The recommended
11		foundation level shall be determined based on a methodology
12		which incorporates the basic education expenditures of
13		low-spending schools exhibiting high academic performance. The
14		Education Funding Advisory Board shall make such
15		recommendations to the General Assembly on January 1 of odd
16		numbered years, beginning January 1, 2001.
17		(N) (Blank).
18		(O) References.
19		(1) References in other laws to the various subdivisions of
20		Section 18-8 as that Section existed before its repeal and
21		replacement by this Section 18-8.05 shall be deemed to refer to
22		the corresponding provisions of this Section 18-8.05, to the
23		extent that those references remain applicable.
24		(2) References in other laws to State Chapter 1 funds shall
25		be deemed to refer to the supplemental general State aid
26		provided under subsection (H) of this Section.
27		(Source: P.A. 92-16, eff. 6-28-01; 92-28, eff. 7-1-01; 92-29,
28		eff. 7-1-01; 92-269, eff. 8-7-01; 92-604, eff. 7-1-02; 92-636,
29		eff. 7-11-02; 92-651, eff. 7-11-02; 93-21, eff. 7-1-03.)

30		Section 40. The Criminal Code of 1961 is amended by
31		changing Section 17A-1 as follows:

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 has
5		been affirmed by the Board of Immigration Review, as well as an
6		individual who appeals such an order pending appeal, under
7		paragraph 19 of Section 241(a) of the Immigration and
8		Nationality Act relating to persecution of others on account of
9		race, religion, national origin or political opinion under the
10		direction of or in association with the Nazi government of
11		Germany or its allies, shall be ineligible for the following
12		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 Persons
17		Property Tax Relief and Pharmaceutical Assistance Act.
18		(c) The double income tax exemption conferred upon persons
19		65 years of age or older by Section 204 of the Illinois Income
20		Tax Act.
21		(d) Grants provided by the Department on Aging.
22		(e) Reductions in vehicle registration fees under Section
23		3-806.3 of the Illinois Vehicle Code.
24		(f) Free fishing and reduced fishing license fees under
25		Sections 20-5 and 20-40 of the Fish and Aquatic Life Code.
26		(g) Tuition free courses for senior citizens under the
27		Senior Citizen Courses Act.
28		(h) Any benefits under the Illinois Public Aid Code.
29		(Source: P.A. 87-895; 88-670, eff. 12-2-94.)

30		Section 90. The State Mandates Act is amended by adding
31		Section 8.28 as follows:

1		(30 ILCS 805/8.28 new)
2		Sec. 8.28. Exempt mandate. Notwithstanding Sections 6 and 8
3		of this Act, no reimbursement by the State is required for the
4		implementation of any mandate created by (i) the General
5		Homestead Exemption under Section 15-176 of the Property Tax
6		Code or (ii) the Senior Citizens Assessment Freeze Homestead
7		Exemption under Section 15-172 of the Property Tax Code.

Section 99. Effective date. This Act takes effect upon becoming law.".