SB2112enr 93RD GENERAL ASSEMBLY

SB2112 Enrolled LRB093 13600 SJM 18975 b

AN ACT in relation to taxes.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

4		Section 5. The Economic Development Area Tax Increment
5		Allocation Act is amended by changing Section 6 as follows:
6		(20 ILCS 620/6) (from Ch. 67 1/2, par. 1006)
7		Sec. 6. Filing with county clerk; certification of initial
8		equalized assessed value.
9		(a) The municipality shall file a certified copy of any
10		ordinance authorizing tax increment allocation financing for
11		an economic development project area with the county clerk, and
12		the county clerk shall immediately thereafter determine (1) the
13		most recently ascertained equalized assessed value of each lot,
14		block, tract or parcel of real property within the economic
15		development 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 the economic development project
21		area by adding together the most recently ascertained equalized
22		assessed value of each taxable lot, block, tract, or parcel of
23		real property within such economic development project area,
24		from which shall be deducted the homestead exemptions provided
25		by Sections 15-170, and 15-175, and 15-176 of the Property Tax
26		Code, and shall certify such amount as the "total initial
27		equalized assessed value" of the taxable real property within
28		the economic development project area.
29		(b) After the county clerk has certified the "total initial
30		equalized assessed value" of the taxable real property in the
31		economic development project area, then in respect to every
32		taxing district containing an economic development project

1		area, the county clerk or any other official required by law to
2		ascertain the amount of the equalized assessed value of all
3		taxable property within that taxing district for the purpose of
4		computing the rate per cent of tax to be extended upon taxable
5		property within that taxing district, shall in every year that
6		tax increment allocation financing is in effect ascertain the
7		amount of value of taxable property in an economic development
8		project area by including in that amount the lower of the
9		current equalized assessed value or the certified "total
10		initial equalized assessed value" of all taxable real property
11		in such area. The rate per cent of tax determined shall be
12		extended to the current equalized assessed value of all
13		property in the economic development project area in the same
14		manner as the rate per cent of tax is extended to all other
15		taxable property in the taxing district. The method of
16		allocating taxes established under this Section shall
17		terminate when the municipality adopts an ordinance dissolving
18		the special tax allocation fund for the economic development
19		project area, terminating the economic development project
20		area, and terminating the use of tax increment allocation
21		financing for the economic development project area. This Act
22		shall not be construed as relieving property owners within an
23		economic development project area from paying a uniform rate of
24		taxes upon the current equalized assessed value of their
25		taxable property as provided in the Property Tax Code.
26		(Source: P.A. 88-670, eff. 12-2-94.)

27		Section 10. The Property Tax Code is amended by changing
28		Sections 14-15, 15-10, 15-170, 15-172, 15-175, 15-180, and
29		20-178 and by adding Section 15-176 as follows:
30		(35 ILCS 200/14-15)
31		Sec. 14-15. Certificate of error; counties of 3,000,000 or
32		more.
33		(a) In counties with 3,000,000 or more inhabitants, if,
34		after the assessment is certified pursuant to Section 16-150,

1		but subject to the limitations of subsection (c) of this
2		Section, the county assessor discovers an error or mistake in
3		the assessment, the assessor shall execute a certificate
4		setting forth the nature and cause of the error. The
5		certificate when endorsed by the county assessor, or when
6		endorsed by the county assessor and board of appeals (until the
7		first Monday in December 1998 and the board of review beginning
8		the first Monday in December 1998 and thereafter) where the
9		certificate is executed for any assessment which was the
10		subject of a complaint filed in the board of appeals (until the
11		first Monday in December 1998 and the board of review beginning
12		the first Monday in December 1998 and thereafter) for the tax
13		year for which the certificate is issued, may, either be
14		certified according to the procedure authorized by this Section
15		or be presented and received in evidence in any court of
16		competent jurisdiction. Certification is authorized, at the
17		discretion of the county assessor, for: (1) certificates of
18		error allowing homestead exemptions pursuant to Sections
19		15-170, 15-172, and 15-175, and 15-176; (2) certificates of
20		error on residential property of 6 units or less; (3)
21		certificates of error allowing exemption of the property
22		pursuant to Section 14-25; and (4) other certificates of error
23		reducing assessed value by less than $100,000. Any certificate
24		of error not certified shall be presented to the court. The
25		county assessor shall develop reasonable procedures for the
26		filing and processing of certificates of error. Prior to the
27		certification or presentation to the court, the county assessor
28		or his or her designee shall execute and include in the
29		certificate of error a statement attesting that all procedural
30		requirements pertaining to the issuance of the certificate of
31		error have been met and that in fact an error exists. When so
32		introduced in evidence such certificate shall become a part of
33		the court records, and shall not be removed from the files
34		except upon the order of the court.
35		Certificates of error that will be presented to the court
36		shall be filed as an objection in the application for judgment

1		and order of sale for the year in relation to which the
2		certificate is made or as an amendment to the objection under
3		subsection (b). Certificates of error that are to be certified
4		according to the procedure authorized by this Section need not
5		be presented to the court as an objection or an amendment under
6		subsection (b). The State's Attorney of the county in which the
7		property is situated shall mail a copy of any final judgment
8		entered by the court regarding any certificate of error to the
9		taxpayer of record for the year in question.
10		Any unpaid taxes after the entry of the final judgment by
11		the court or certification on certificates issued under this
12		Section may be included in a special tax sale, provided that an
13		advertisement is published and a notice is mailed to the person
14		in whose name the taxes were last assessed, in a form and
15		manner substantially similar to the advertisement and notice
16		required under Sections 21-110 and 21-135. The advertisement
17		and sale shall be subject to all provisions of law regulating
18		the annual advertisement and sale of delinquent property, to
19		the extent that those provisions may be made applicable.
20		A certificate of error certified under this Section shall
21		be given effect by the county treasurer, who shall mark the tax
22		books and, upon receipt of one of the following certificates
23		from the county assessor or the county assessor and the board
24		of review where the board of review is required to endorse the
25		certificate of error, shall issue refunds to the taxpayer
26		accordingly:
27		"CERTIFICATION
28		I, .................., county assessor, hereby certify
29		that the Certificates of Error set out on the attached list
30		have been duly issued to correct an error or mistake in the
31		assessment."
32		"CERTIFICATION
33		I, .................., county assessor, and we,
34		........................................................,

1		members of the board of review, hereby certify that the
2		Certificates of Error set out on the attached list have
3		been duly issued to correct an error or mistake in the
4		assessment and that any certificates of error required to
5		be endorsed by the board of review have been so endorsed."
6		The county treasurer has the power to mark the tax books to
7		reflect the issuance of certificates of error certified
8		according to the procedure authorized in this Section for
9		certificates of error issued under Section 14-25 or
10		certificates of error issued to and including 3 years after the
11		date on which the annual judgment and order of sale for that
12		tax year was first entered. The county treasurer has the power
13		to issue refunds to the taxpayer as set forth above until all
14		refunds authorized by this Section have been completed.
15		To the extent that the certificate of error obviates the
16		liability for nonpayment of taxes, certification of a
17		certificate of error according to the procedure authorized in
18		this Section shall operate to vacate any judgment or forfeiture
19		as to that year's taxes, and the warrant books and judgment
20		books shall be marked to reflect that the judgment or
21		forfeiture has been vacated.
22		(b) Nothing in subsection (a) of this Section shall be
23		construed to prohibit the execution, endorsement, issuance,
24		and adjudication of a certificate of error if (i) the annual
25		judgment and order of sale for the tax year in question is
26		reopened for further proceedings upon consent of the county
27		collector and county assessor, represented by the State's
28		Attorney, and (ii) a new final judgment is subsequently entered
29		pursuant to the certificate. This subsection (b) shall be
30		construed as declarative of existing law and not as a new
31		enactment.
32		(c) No certificate of error, other than a certificate to
33		establish an exemption under Section 14-25, shall be executed
34		for any tax year more than 3 years after the date on which the
35		annual judgment and order of sale for that tax year was first

1		entered, except that during calendar years 1999 and 2000 a
2		certificate of error may be executed for any tax year, provided
3		that the error or mistake in the assessment was discovered no
4		more than 3 years after the date on which the annual judgment
5		and order of sale for that tax year was first entered.
6		(d) The time limitation of subsection (c) shall not apply
7		to a certificate of error correcting an assessment to $1, under
8		Section 10-35, on a parcel that a subdivision or planned
9		development has acquired by adverse possession, if during the
10		tax year for which the certificate is executed the subdivision
11		or planned development used the parcel as common area, as
12		defined in Section 10-35, and if application for the
13		certificate of error is made prior to December 1, 1997.
14		(e) The changes made by this amendatory Act of the 91st
15		General Assembly apply to certificates of error issued before,
16		on, and after the effective date of this amendatory Act of the
17		91st General Assembly.
18		(Source: P.A. 90-4, eff. 3-7-97; 90-288, eff. 8-1-97; 90-655,
19		eff. 7-30-98; 91-393, eff. 7-30-99; 91-686, eff. 1-26-00.)
20		(35 ILCS 200/15-10)
21		Sec. 15-10. Exempt property; procedures for certification.
22		All property granted an exemption by the Department pursuant to
23		the requirements of Section 15-5 and described in the Sections
24		following Section 15-30 and preceding Section 16-5, to the
25		extent therein limited, is exempt from taxation. In order to
26		maintain that exempt status, the titleholder or the owner of
27		the beneficial interest of any property that is exempt must
28		file with the chief county assessment officer, on or before
29		January 31 of each year (May 31 in the case of property
30		exempted by Section 15-170), an affidavit stating whether there
31		has been any change in the ownership or use of the property or
32		the status of the owner-resident, or that a disabled veteran
33		who qualifies under Section 15-165 owned and used the property
34		as of January 1 of that year. The nature of any change shall be
35		stated in the affidavit. Failure to file an affidavit shall, in

1		the discretion of the assessment officer, constitute cause to
2		terminate the exemption of that property, notwithstanding any
3		other provision of this Code. Owners of 5 or more such exempt
4		parcels within a county may file a single annual affidavit in
5		lieu of an affidavit for each parcel. The assessment officer,
6		upon request, shall furnish an affidavit form to the owners, in
7		which the owner may state whether there has been any change in
8		the ownership or use of the property or status of the owner or
9		resident as of January 1 of that year. The owner of 5 or more
10		exempt parcels shall list all the properties giving the same
11		information for each parcel as required of owners who file
12		individual affidavits.
13		However, titleholders or owners of the beneficial interest
14		in any property exempted under any of the following provisions
15		are not required to submit an annual filing under this Section:
16		(1) Section 15-45 (burial grounds) in counties of less
17		than 3,000,000 inhabitants and owned by a not-for-profit
18		organization.
19		(2) Section 15-40.
20		(3) Section 15-50 (United States property).
21		If there is a change in use or ownership, however, notice
22		must be filed pursuant to Section 15-20.
23		An application for homestead exemptions shall be filed as
24		provided in Section 15-170 (senior citizens homestead
25		exemption), Section 15-172 (senior citizens assessment freeze
26		homestead exemption), and Sections Section 15-175 and 15-176
27		(general homestead exemption), respectively.
28		(Source: P.A. 92-333, eff. 8-10-01; 92-729, eff. 7-25-02.)
29		(35 ILCS 200/15-170)
30		Sec. 15-170. Senior Citizens Homestead Exemption. An
31		annual homestead exemption limited, except as described here
32		with relation to cooperatives or life care facilities, to a
33		maximum reduction set forth below from the property's value, as
34		equalized or assessed by the Department, is granted for
35		property that is occupied as a residence by a person 65 years

1		of age or older who is liable for paying real estate taxes on
2		the property and is an owner of record of the property or has a
3		legal or equitable interest therein as evidenced by a written
4		instrument, except for a leasehold interest, other than a
5		leasehold interest of land on which a single family residence
6		is located, which is occupied as a residence by a person 65
7		years or older who has an ownership interest therein, legal,
8		equitable or as a lessee, and on which he or she is liable for
9		the payment of property taxes. Before taxable year 2004, the
10		The maximum reduction shall be $2,500 in counties with
11		3,000,000 or more inhabitants and $2,000 in all other counties.
12		For taxable years 2004 and thereafter, the maximum reduction
13		shall be $3,000 in all counties. For land improved with an
14		apartment building owned and operated as a cooperative, the
15		maximum reduction from the value of the property, as equalized
16		by the Department, shall be multiplied by the number of
17		apartments or units occupied by a person 65 years of age or
18		older who is liable, by contract with the owner or owners of
19		record, for paying property taxes on the property and is an
20		owner of record of a legal or equitable interest in the
21		cooperative apartment building, other than a leasehold
22		interest. For land improved with a life care facility, the
23		maximum reduction from the value of the property, as equalized
24		by the Department, shall be multiplied by the number of
25		apartments or units occupied by persons 65 years of age or
26		older, irrespective of any legal, equitable, or leasehold
27		interest in the facility, who are liable, under a contract with
28		the owner or owners of record of the facility, for paying
29		property taxes on the property. In a cooperative or a life care
30		facility where a homestead exemption has been granted, the
31		cooperative association or the management firm of the
32		cooperative or facility shall credit the savings resulting from
33		that exemption only to the apportioned tax liability of the
34		owner or resident who qualified for the exemption. Any person
35		who willfully refuses to so credit the savings shall be guilty
36		of a Class B misdemeanor. Under this Section and Sections

1		Section 15-175 and 15-176, "life care facility" means a
2		facility as defined in Section 2 of the Life Care Facilities
3		Act, with which the applicant for the homestead exemption has a
4		life care contract as defined in that Act.
5		When a homestead exemption has been granted under this
6		Section and the person qualifying subsequently becomes a
7		resident of a facility licensed under the Nursing Home Care
8		Act, the exemption shall continue so long as the residence
9		continues to be occupied by the qualifying person's spouse if
10		the spouse is 65 years of age or older, or if the residence
11		remains unoccupied but is still owned by the person qualified
12		for the homestead exemption.
13		A person who will be 65 years of age during the current
14		assessment year shall be eligible to apply for the homestead
15		exemption during that assessment year. Application shall be
16		made during the application period in effect for the county of
17		his residence.
18		Beginning with assessment year 2003, for taxes payable in
19		2004, property that is first occupied as a residence after
20		January 1 of any assessment year by a person who is eligible
21		for the senior citizens homestead exemption under this Section
22		must be granted a pro-rata exemption for the assessment year.
23		The amount of the pro-rata exemption is the exemption allowed
24		in the county under this Section divided by 365 and multiplied
25		by the number of days during the assessment year the property
26		is occupied as a residence by a person eligible for the
27		exemption under this Section. The chief county assessment
28		officer must adopt reasonable procedures to establish
29		eligibility for this pro-rata exemption.
30		The assessor or chief county assessment officer may
31		determine the eligibility of a life care facility to receive
32		the benefits provided by this Section, by affidavit,
33		application, visual inspection, questionnaire or other
34		reasonable methods in order to insure that the tax savings
35		resulting from the exemption are credited by the management
36		firm to the apportioned tax liability of each qualifying

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

1		The assessor or chief county assessment officer shall
2		notify each person who qualifies for an exemption under this
3		Section that the person may also qualify for deferral of real
4		estate taxes under the Senior Citizens Real Estate Tax Deferral
5		Act. The notice shall set forth the qualifications needed for
6		deferral of real estate taxes, the address and telephone number
7		of county collector, and a statement that applications for
8		deferral of real estate taxes may be obtained from the county
9		collector.
10		Notwithstanding Sections 6 and 8 of the State Mandates Act,
11		no reimbursement by the State is required for the
12		implementation of any mandate created by this Section.
13		(Source: P.A. 92-196, eff. 1-1-02; 93-511, eff. 8-11-03.)
14		(35 ILCS 200/15-172)
15		Sec. 15-172. Senior Citizens Assessment Freeze Homestead
16		Exemption.
17		(a) This Section may be cited as the Senior Citizens
18		Assessment Freeze Homestead Exemption.
19		(b) As used in this Section:
20		"Applicant" means an individual who has filed an
21		application under this Section.
22		"Base amount" means the base year equalized assessed value
23		of the residence plus the first year's equalized assessed value
24		of any added improvements which increased the assessed value of
25		the residence after the base year.
26		"Base year" means the taxable year prior to the taxable
27		year for which the applicant first qualifies and applies for
28		the exemption provided that in the prior taxable year the
29		property was improved with a permanent structure that was
30		occupied as a residence by the applicant who was liable for
31		paying real property taxes on the property and who was either
32		(i) an owner of record of the property or had legal or
33		equitable interest in the property as evidenced by a written
34		instrument or (ii) had a legal or equitable interest as a
35		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
35		and Pharmaceutical Assistance Act, except that, beginning in
36		assessment year 2001, "income" does not include veteran's

1		benefits.
2		"Internal Revenue Code of 1986" means the United States
3		Internal Revenue Code of 1986 or any successor law or laws
4		relating to federal income taxes in effect for the year
5		preceding the taxable year.
6		"Life care facility that qualifies as a cooperative" means
7		a facility as defined in Section 2 of the Life Care Facilities
8		Act.
9		"Residence" means the principal dwelling place and
10		appurtenant structures used for residential purposes in this
11		State occupied on January 1 of the taxable year by a household
12		and so much of the surrounding land, constituting the parcel
13		upon which the dwelling place is situated, as is used for
14		residential purposes. If the Chief County Assessment Officer
15		has established a specific legal description for a portion of
16		property constituting the residence, then that portion of
17		property shall be deemed the residence for the purposes of this
18		Section.
19		"Taxable year" means the calendar year during which ad
20		valorem property taxes payable in the next succeeding year are
21		levied.
22		(c) Beginning in taxable year 1994, a senior citizens
23		assessment freeze homestead exemption is granted for real
24		property that is improved with a permanent structure that is
25		occupied as a residence by an applicant who (i) is 65 years of
26		age or older during the taxable year, (ii) has a household
27		income of $35,000 or less prior to taxable year 1999, or
28		$40,000 or less in taxable years year 1999 through 2003, and
29		$45,000 or less in taxable year 2004 and thereafter, (iii) is
30		liable for paying real property taxes on the property, and (iv)
31		is an owner of record of the property or has a legal or
32		equitable interest in the property as evidenced by a written
33		instrument. This homestead exemption shall also apply to a
34		leasehold interest in a parcel of property improved with a
35		permanent structure that is a single family residence that is
36		occupied as a residence by a person who (i) is 65 years of age

1		or older during the taxable year, (ii) has a household income
2		of $35,000 or less prior to taxable year 1999, or $40,000 or
3		less in taxable years year 1999 through 2003, and $45,000 or
4		less in taxable year 2004 and thereafter, (iii) has a legal or
5		equitable ownership interest in the property as lessee, and
6		(iv) is liable for the payment of real property taxes on that
7		property.
8		The amount of this exemption shall be the equalized
9		assessed value of the residence in the taxable year for which
10		application is made minus the base amount.
11		When the applicant is a surviving spouse of an applicant
12		for a prior year for the same residence for which an exemption
13		under this Section has been granted, the base year and base
14		amount for that residence are the same as for the applicant for
15		the prior year.
16		Each year at the time the assessment books are certified to
17		the County Clerk, the Board of Review or Board of Appeals shall
18		give to the County Clerk a list of the assessed values of
19		improvements on each parcel qualifying for this exemption that
20		were added after the base year for this parcel and that
21		increased the assessed value of the property.
22		In the case of land improved with an apartment building
23		owned and operated as a cooperative or a building that is a
24		life care facility that qualifies as a cooperative, the maximum
25		reduction from the equalized assessed value of the property is
26		limited to the sum of the reductions calculated for each unit
27		occupied as a residence by a person or persons (i) 65 years of
28		age or older, (ii) with a household income of $35,000 or less
29		prior to taxable year 1999, or $40,000 or less in taxable years
30		year 1999 through 2003, and $45,000 or less in taxable year
31		2004 and thereafter, (iii) who is liable, by contract with the
32		owner or owners of record, for paying real property taxes on
33		the property, and (iv) who is an owner of record of a legal or
34		equitable interest in the cooperative apartment building,
35		other than a leasehold interest. In the instance of a
36		cooperative where a homestead exemption has been granted under

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

1		give notice of the application period by mail or by
2		publication. In counties having less than 3,000,000
3		inhabitants, beginning with taxable year 1995 and thereafter,
4		to receive the exemption, a person shall submit an application
5		by July 1 of each taxable year to the Chief County Assessment
6		Officer of the county in which the property is located. A
7		county may, by ordinance, establish a date for submission of
8		applications that is different than July 1. The applicant shall
9		submit with the application an affidavit of the applicant's
10		total household income, age, marital status (and if married the
11		name and address of the applicant's spouse, if known), and
12		principal dwelling place of members of the household on January
13		1 of the taxable year. The Department shall establish, by rule,
14		a method for verifying the accuracy of affidavits filed by
15		applicants under this Section. The applications shall be
16		clearly marked as applications for the Senior Citizens
17		Assessment Freeze Homestead Exemption.
18		Notwithstanding any other provision to the contrary, in
19		counties having fewer than 3,000,000 inhabitants, if an
20		applicant fails to file the application required by this
21		Section in a timely manner and this failure to file is due to a
22		mental or physical condition sufficiently severe so as to
23		render the applicant incapable of filing the application in a
24		timely manner, the Chief County Assessment Officer may extend
25		the filing deadline for a period of 30 days after the applicant
26		regains the capability to file the application, but in no case
27		may the filing deadline be extended beyond 3 months of the
28		original filing deadline. In order to receive the extension
29		provided in this paragraph, the applicant shall provide the
30		Chief County Assessment Officer with a signed statement from
31		the applicant's physician stating the nature and extent of the
32		condition, that, in the physician's opinion, the condition was
33		so severe that it rendered the applicant incapable of filing
34		the application in a timely manner, and the date on which the
35		applicant regained the capability to file the application.
36		Beginning January 1, 1998, notwithstanding any other

1		provision to the contrary, in counties having fewer than
2		3,000,000 inhabitants, if an applicant fails to file the
3		application required by this Section in a timely manner and
4		this failure to file is due to a mental or physical condition
5		sufficiently severe so as to render the applicant incapable of
6		filing the application in a timely manner, the Chief County
7		Assessment Officer may extend the filing deadline for a period
8		of 3 months. In order to receive the extension provided in this
9		paragraph, the applicant shall provide the Chief County
10		Assessment Officer with a signed statement from the applicant's
11		physician stating the nature and extent of the condition, and
12		that, in the physician's opinion, the condition was so severe
13		that it rendered the applicant incapable of filing the
14		application in a timely manner.
15		In counties having less than 3,000,000 inhabitants, if an
16		applicant was denied an exemption in taxable year 1994 and the
17		denial occurred due to an error on the part of an assessment
18		official, or his or her agent or employee, then beginning in
19		taxable year 1997 the applicant's base year, for purposes of
20		determining the amount of the exemption, shall be 1993 rather
21		than 1994. In addition, in taxable year 1997, the applicant's
22		exemption shall also include an amount equal to (i) the amount
23		of any exemption denied to the applicant in taxable year 1995
24		as a result of using 1994, rather than 1993, as the base year,
25		(ii) the amount of any exemption denied to the applicant in
26		taxable year 1996 as a result of using 1994, rather than 1993,
27		as the base year, and (iii) the amount of the exemption
28		erroneously denied for taxable year 1994.
29		For purposes of this Section, a person who will be 65 years
30		of age during the current taxable year shall be eligible to
31		apply for the homestead exemption during that taxable year.
32		Application shall be made during the application period in
33		effect for the county of his or her residence.
34		The Chief County Assessment Officer may determine the
35		eligibility of a life care facility that qualifies as a
36		cooperative to receive the benefits provided by this Section by

1		use of an affidavit, application, visual inspection,
2		questionnaire, or other reasonable method in order to insure
3		that the tax savings resulting from the exemption are credited
4		by the management firm to the apportioned tax liability of each
5		qualifying resident. The Chief County Assessment Officer may
6		request reasonable proof that the management firm has so
7		credited that exemption.
8		Except as provided in this Section, all information
9		received by the chief county assessment officer or the
10		Department from applications filed under this Section, or from
11		any investigation conducted under the provisions of this
12		Section, shall be confidential, except for official purposes or
13		pursuant to official procedures for collection of any State or
14		local tax or enforcement of any civil or criminal penalty or
15		sanction imposed by this Act or by any statute or ordinance
16		imposing a State or local tax. Any person who divulges any such
17		information in any manner, except in accordance with a proper
18		judicial order, is guilty of a Class A misdemeanor.
19		Nothing contained in this Section shall prevent the
20		Director or chief county assessment officer from publishing or
21		making available reasonable statistics concerning the
22		operation of the exemption contained in this Section in which
23		the contents of claims are grouped into aggregates in such a
24		way that information contained in any individual claim shall
25		not be disclosed.
26		(d) Each Chief County Assessment Officer shall annually
27		publish a notice of availability of the exemption provided
28		under this Section. The notice shall be published at least 60
29		days but no more than 75 days prior to the date on which the
30		application must be submitted to the Chief County Assessment
31		Officer of the county in which the property is located. The
32		notice shall appear in a newspaper of general circulation in
33		the county.
34		Notwithstanding Sections 6 and 8 of the State Mandates Act,
35		no reimbursement by the State is required for the
36		implementation of any mandate created by this Section.

1		(Source: P.A. 90-14, eff. 7-1-97; 90-204, eff. 7-25-97; 90-523,
2		eff. 11-13-97; 90-524, eff. 1-1-98; 90-531, eff. 1-1-98;
3		90-655, eff. 7-30-98; 91-45, eff. 6-30-99; 91-56, eff. 6-30-99;
4		91-819, eff. 6-13-00.)
5		(35 ILCS 200/15-175)
6		Sec. 15-175. General homestead exemption. Except as
7		provided in Section 15-176, homestead property is entitled to
8		an annual homestead exemption limited, except as described here
9		with relation to cooperatives, to a reduction in the equalized
10		assessed value of homestead property equal to the increase in
11		equalized assessed value for the current assessment year above
12		the equalized assessed value of the property for 1977, up to
13		the maximum reduction set forth below. If however, the 1977
14		equalized assessed value upon which taxes were paid is
15		subsequently determined by local assessing officials, the
16		Property Tax Appeal Board, or a court to have been excessive,
17		the equalized assessed value which should have been placed on
18		the property for 1977 shall be used to determine the amount of
19		the exemption.
20		Except as provided in Section 15-176, the maximum reduction
21		before taxable year 2004 shall be $4,500 in counties with
22		3,000,000 or more inhabitants and $3,500 in all other counties.
23		Except as provided in Section 15-176, for taxable years 2004
24		and thereafter, the maximum reduction shall be $5,000 in all
25		counties. If a county has elected to subject itself to the
26		provisions of Section 15-176 as provided in subsection (k) of
27		that Section, then, for the first taxable year only after the
28		provisions of Section 15-176 no longer apply, for owners (i)
29		who have not been granted a senior citizens assessment freeze
30		homestead exemption under Section 15-172 for the taxable year
31		and (ii) whose qualified property has an assessed valuation
32		that has increased by more than 20% over the previous assessed
33		valuation of the property, there shall be an additional
34		exemption of $5,000 for owners with a household income of
35		$30,000 or less. For purposes of this paragraph, "household

1		income" has the meaning set forth in this Section 15-175.
2		In counties with fewer than 3,000,000 inhabitants, if,
3		based on the most recent assessment, the equalized assessed
4		value of the homestead property for the current assessment year
5		is greater than the equalized assessed value of the property
6		for 1977, the owner of the property shall automatically receive
7		the exemption granted under this Section in an amount equal to
8		the increase over the 1977 assessment up to the maximum
9		reduction set forth in this Section.
10		If in any assessment year beginning with the 2000
11		assessment year, homestead property has a pro-rata valuation
12		under Section 9-180 resulting in an increase in the assessed
13		valuation, a reduction in equalized assessed valuation equal to
14		the increase in equalized assessed value of the property for
15		the year of the pro-rata valuation above the equalized assessed
16		value of the property for 1977 shall be applied to the property
17		on a proportionate basis for the period the property qualified
18		as homestead property during the assessment year. The maximum
19		proportionate homestead exemption shall not exceed the maximum
20		homestead exemption allowed in the county under this Section
21		divided by 365 and multiplied by the number of days the
22		property qualified as homestead property.
23		"Homestead property" under this Section includes
24		residential property that is occupied by its owner or owners as
25		his or their principal dwelling place, or that is a leasehold
26		interest on which a single family residence is situated, which
27		is occupied as a residence by a person who has an ownership
28		interest therein, legal or equitable or as a lessee, and on
29		which the person is liable for the payment of property taxes.
30		For land improved with an apartment building owned and operated
31		as a cooperative or a building which is a life care facility as
32		defined in Section 15-170 and considered to be a cooperative
33		under Section 15-170, the maximum reduction from the equalized
34		assessed value shall be limited to the increase in the value
35		above the equalized assessed value of the property for 1977, up
36		to the maximum reduction set forth above, multiplied by the

1		number of apartments or units occupied by a person or persons
2		who is liable, by contract with the owner or owners of record,
3		for paying property taxes on the property and is an owner of
4		record of a legal or equitable interest in the cooperative
5		apartment building, other than a leasehold interest. For
6		purposes of this Section, the term "life care facility" has the
7		meaning stated in Section 15-170.
8		"Household", as used in this Section, means the owner, the
9		spouse of the owner, and all persons using the residence of the
10		owner as their principal place of residence.
11		"Household income", as used in this Section, means the
12		combined income of the members of a household for the calendar
13		year preceding the taxable year.
14		"Income", as used in this Section, has the same meaning as
15		provided in Section 3.07 of the Senior Citizens and Disabled
16		Persons Property Tax Relief and Pharmaceutical Assistance Act,
17		except that "income" does not include veteran's benefits.
18		In a cooperative where a homestead exemption has been
19		granted, the cooperative association or its management firm
20		shall credit the savings resulting from that exemption only to
21		the apportioned tax liability of the owner who qualified for
22		the exemption. Any person who willfully refuses to so credit
23		the savings shall be guilty of a Class B misdemeanor.
24		Where married persons maintain and reside in separate
25		residences qualifying as homestead property, each residence
26		shall receive 50% of the total reduction in equalized assessed
27		valuation provided by this Section.
28		In all counties with more than 3,000,000 inhabitants, the
29		assessor or chief county assessment officer may determine the
30		eligibility of residential property to receive the homestead
31		exemption and the amount of the exemption by application,
32		visual inspection, questionnaire or other reasonable methods.
33		The determination shall be made in accordance with guidelines
34		established by the Department, provided that the taxpayer
35		applying for an additional general exemption under this Section
36		shall submit to the chief county assessment officer an

1		application with an affidavit of the applicant's total
2		household income, age, marital status (and, if married, the
3		name and address of the applicant's spouse, if known), and
4		principal dwelling place of members of the household on January
5		1 of the taxable year. The Department shall issue guidelines
6		establishing a method for verifying the accuracy of the
7		affidavits filed by applicants under this paragraph. The
8		applications shall be clearly marked as applications for the
9		Additional General Homestead Exemption.
10		In counties with fewer than 3,000,000 inhabitants, in the
11		event of a sale of homestead property the homestead exemption
12		shall remain in effect for the remainder of the assessment year
13		of the sale. The assessor or chief county assessment officer
14		may require the new owner of the property to apply for the
15		homestead exemption for the following assessment year.
16		Notwithstanding Sections 6 and 8 of the State Mandates Act,
17		no reimbursement by the State is required for the
18		implementation of any mandate created by this Section.
19		(Source: P.A. 90-368, eff. 1-1-98; 90-552, eff. 12-12-97;
20		90-655, eff. 7-30-98; 91-346, eff. 7-29-99.)
21		(35 ILCS 200/15-176 new)
22		Sec. 15-176. Alternative general homestead exemption.
23		(a) For the assessment years as determined under subsection
24		(j), in any county that has elected, by an ordinance in
25		accordance with subsection (k), to be subject to the provisions
26		of this Section in lieu of the provisions of Section 15-175,
27		homestead property is entitled to an annual homestead exemption
28		equal to a reduction in the property's equalized assessed value
29		calculated as provided in this Section.
30		(b) As used in this Section:
31		(1) "Assessor" means the supervisor of assessments or
32		the chief county assessment officer of each county.
33		(2) "Adjusted homestead value" means the lesser of the
34		following values:
35		(A) The property's base homestead value increased

1		by 7% for each tax year after the base year through and
2		including the current tax year, or, if the property is
3		sold or ownership is otherwise transferred, the
4		property's base homestead value increased by 7% for
5		each tax year after the year of the sale or transfer
6		through and including the current tax year. The
7		increase by 7% each year is an increase by 7% over the
8		prior year.
9		(B) The property's equalized assessed value for
10		the current tax year minus (i) $4,500 in Cook County or
11		$3,500 in all other counties in tax year 2003 or (ii)
12		$5,000 in all counties in tax year 2004 and thereafter.
13		(3) "Base homestead value".
14		(A) Except as provided in subdivision (b)(3)(B),
15		"base homestead value" means the equalized assessed
16		value of the property for the base year prior to
17		exemptions, minus (i) $4,500 in Cook County or $3,500
18		in all other counties in tax year 2003 or (ii) $5,000
19		in all counties in tax year 2004 and thereafter,
20		provided that it was assessed for that year as
21		residential property qualified for any of the
22		homestead exemptions under Sections 15-170 through
23		15-175 of this Code, then in force, and further
24		provided that the property's assessment was not based
25		on a reduced assessed value resulting from a temporary
26		irregularity in the property for that year. Except as
27		provided in subdivision (b)(3)(B), if the property did
28		not have a residential equalized assessed value for the
29		base year, then "base homestead value" means the base
30		homestead value established by the assessor under
31		subsection (c).
32		(B) If the property is sold or ownership is
33		otherwise transferred, other than sales or transfers
34		between spouses or between a parent and a child, "base
35		homestead value" means the equalized assessed value of
36		the property at the time of the sale or transfer prior

1		to exemptions, minus (i) $4,500 in Cook County or
2		$3,500 in all other counties in tax year 2003 or (ii)
3		$5,000 in all counties in tax year 2004 and thereafter,
4		provided that it was assessed as residential property
5		qualified for any of the homestead exemptions under
6		Sections 15-170 through 15-175 of this Code, then in
7		force, and further provided that the property's
8		assessment was not based on a reduced assessed value
9		resulting from a temporary irregularity in the
10		property.
11		(3.5) "Base year" means (i) tax year 2002 in Cook
12		County or (ii) tax year 2002 or 2003 in all other counties
13		in accordance with the designation made by the county as
14		provided in subsection (k).
15		(4) "Current tax year" means the tax year for which the
16		exemption under this Section is being applied.
17		(5) "Equalized assessed value" means the property's
18		assessed value as equalized by the Department.
19		(6) "Homestead" or "homestead property" means:
20		(A) Residential property that as of January 1 of
21		the tax year is occupied by its owner or owners as his,
22		her, or their principal dwelling place, or that is a
23		leasehold interest on which a single family residence
24		is situated, that is occupied as a residence by a
25		person who has a legal or equitable interest therein
26		evidenced by a written instrument, as an owner or as a
27		lessee, and on which the person is liable for the
28		payment of property taxes. Residential units in an
29		apartment building owned and operated as a
30		cooperative, or as a life care facility, which are
31		occupied by persons who hold a legal or equitable
32		interest in the cooperative apartment building or life
33		care facility as owners or lessees, and who are liable
34		by contract for the payment of property taxes, shall be
35		included within this definition of homestead property.
36		(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 the base year 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 the base year 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 the
18		base year. The product of the initial value multiplied by the
19		equalized factor for the base year for homestead properties in
20		that county, less (i) $4,500 in Cook County or $3,500 in all
21		other counties in tax year 2003 or (ii) $5,000 in all counties
22		in tax year 2004 and thereafter, is the base homestead value.
23		For any tax year for which the assessor determines or
24		adjusts an initial value and hence a base homestead value under
25		this subsection (c), the initial value shall be subject to
26		review by the same procedures applicable to assessed values
27		established under this Code for that tax year.
28		(d) The base homestead value shall remain constant, except
29		that the assessor may revise it under the following
30		circumstances:
31		(1) If the equalized assessed value of a homestead
32		property for the current tax year is less than the previous
33		base homestead value for that property, then the current
34		equalized assessed value (provided it is not based on a
35		reduced assessed value resulting from a temporary
36		irregularity in the property) shall become the base

1		homestead value in subsequent tax years.
2		(2) For any year in which new buildings, structures, or
3		other improvements are constructed on the homestead
4		property that would increase its assessed value, the
5		assessor shall adjust the base homestead value as provided
6		in subsection (c) of this Section with due regard to the
7		value added by the new improvements.
8		(3) If the property is sold or ownership is otherwise
9		transferred, the base homestead value of the property shall
10		be adjusted as provided in subdivision (b)(3)(B). This item
11		(3) does not apply to sales or transfers between spouses or
12		between a parent and a child.
13		(e) The amount of the exemption under this Section is the
14		equalized assessed value of the homestead property for the
15		current tax year, minus the adjusted homestead value, with the
16		following exceptions:
17		(1) The exemption under this Section shall not exceed
18		$20,000 for any taxable year.
19		(2) In the case of homestead property that also
20		qualifies for the exemption under Section 15-172, the
21		property is entitled to the exemption under this Section,
22		limited to the amount of (i) $4,500 in Cook County or
23		$3,500 in all other counties in tax year 2003 or (ii)
24		$5,000 in all counties in tax year 2004 and thereafter.
25		(f) In the case of an apartment building owned and operated
26		as a cooperative, or as a life care facility, that contains
27		residential units that qualify as homestead property under this
28		Section, the maximum cumulative exemption amount attributed to
29		the entire building or facility shall not exceed the sum of the
30		exemptions calculated for each qualified residential unit. The
31		cooperative association, management firm, or other person or
32		entity that manages or controls the cooperative apartment
33		building or life care facility shall credit the exemption
34		attributable to each residential unit only to the apportioned
35		tax liability of the owner or other person responsible for
36		payment of taxes as to that unit. Any person who willfully

1		refuses to so credit the exemption is guilty of a Class B
2		misdemeanor.
3		(g) When married persons maintain separate residences, the
4		exemption provided under this Section shall be claimed by only
5		one such person and for only one residence.
6		(h) In the event of a sale or other transfer in ownership
7		of the homestead property, the exemption under this Section
8		shall remain in effect for the remainder of the tax year in
9		which the sale or transfer occurs, but (other than for sales or
10		transfers between spouses or between a parent and a child)
11		shall be calculated using the new base homestead value as
12		provided in subdivision (b)(3)(B). The assessor may require the
13		new owner of the property to apply for the exemption in the
14		following year.
15		(i) The assessor may determine whether property qualifies
16		as a homestead under this Section by application, visual
17		inspection, questionnaire, or other reasonable methods. Each
18		year, at the time the assessment books are certified to the
19		county clerk by the board of review, the assessor shall furnish
20		to the county clerk a list of the properties qualified for the
21		homestead exemption under this Section. The list shall note the
22		base homestead value of each property to be used in the
23		calculation of the exemption for the current tax year.
24		(j) In counties with 3,000,000 or more inhabitants, the
25		provisions of this Section apply as follows:
26		(1) If the general assessment year for the property is
27		2003, this Section applies for assessment years 2003, 2004,
28		and 2005. Thereafter, the provisions of Section 15-175
29		apply.
30		(2) If the general assessment year for the property is
31		2004, this Section applies for assessment years 2004, 2005,
32		and 2006. Thereafter, the provisions of Section 15-175
33		apply.
34		(3) If the general assessment year for the property is
35		2005, this Section applies for assessment years 2005, 2006,
36		and 2007. Thereafter, the provisions of Section 15-175

1		apply.
2		In counties with less than 3,000,000 inhabitants, this
3		Section applies for assessment years (i) 2003, 2004, and 2005
4		if 2002 is the designated base year or (ii) 2004, 2005, and
5		2006 if 2003 is the designated base year. Thereafter, the
6		provisions of Section 15-175 apply.
7		(k) To be subject to the provisions of this Section in lieu
8		of Section 15-175, a county must adopt an ordinance to subject
9		itself to the provisions of this Section within 6 months after
10		the effective date of this amendatory Act of the 93rd General
11		Assembly. In a county other than Cook County, the ordinance
12		must designate either tax year 2002 or tax year 2003 as the
13		base year.
14		(l) Notwithstanding Sections 6 and 8 of the State Mandates
15		Act, no reimbursement by the State is required for the
16		implementation of any mandate created by this Section.
17		(35 ILCS 200/15-180)
18		Sec. 15-180. Homestead improvements. Homestead properties
19		that have been improved and residential structures on homestead
20		property that have been rebuilt following a catastrophic event
21		are entitled to a homestead improvement exemption, limited to
22		$30,000 per year through December 31, 1997, and $45,000
23		beginning January 1, 1998 and through December 31, 2003, and
24		$75,000 per year for that homestead property beginning January
25		1, 2004 and thereafter, in fair cash value, when that property
26		is owned and used exclusively for a residential purpose and
27		upon demonstration that a proposed increase in assessed value
28		is attributable solely to a new improvement of an existing
29		structure or the rebuilding of a residential structure
30		following a catastrophic event. To be eligible for an exemption
31		under this Section after a catastrophic event, the residential
32		structure must be rebuilt within 2 years after the catastrophic
33		event. The exemption for rebuilt structures under this Section
34		applies to the increase in value of the rebuilt structure over
35		the value of the structure before the catastrophic event. The

1		amount of the exemption shall be limited to the fair cash value
2		added by the new improvement or rebuilding and shall continue
3		for 4 years from the date the improvement or rebuilding is
4		completed and occupied, or until the next following general
5		assessment of that property, whichever is later.
6		A proclamation of disaster by the President of the United
7		States or Governor of the State of Illinois is not a
8		prerequisite to the classification of an occurrence as a
9		catastrophic event under this Section. A "catastrophic event"
10		may include an occurrence of widespread or severe damage or
11		loss of property resulting from any catastrophic cause
12		including but not limited to fire, including arson (provided
13		the fire was not caused by the willful action of an owner or
14		resident of the property), flood, earthquake, wind, storm,
15		explosion, or extended periods of severe inclement weather. In
16		the case of a residential structure affected by flooding, the
17		structure shall not be eligible for this homestead improvement
18		exemption unless it is located within a local jurisdiction
19		which is participating in the National Flood Insurance Program.
20		In counties of less than 3,000,000 inhabitants, in addition
21		to the notice requirement under Section 12-30, a supervisor of
22		assessments, county assessor, or township or multi-township
23		assessor responsible for adding an assessable improvement to a
24		residential property's assessment shall either notify a
25		taxpayer whose assessment has been changed since the last
26		preceding assessment that he or she may be eligible for the
27		exemption provided under this Section or shall grant the
28		exemption automatically.
29		Beginning January 1, 1999, in counties of 3,000,000 or more
30		inhabitants, an application for a homestead improvement
31		exemption for a residential structure that has been rebuilt
32		following a catastrophic event must be submitted to the Chief
33		County Assessment Officer with a valuation complaint and a copy
34		of the building permit to rebuild the structure. The Chief
35		County Assessment Officer may require additional documentation
36		which must be provided by the applicant.

1		Notwithstanding Sections 6 and 8 of the State Mandates Act,
2		no reimbursement by the State is required for the
3		implementation of any mandate created by this Section.
4		(Source: P.A. 89-595, eff. 1-1-97; 89-690, eff. 6-1-97; 90-14,
5		eff. 7-1-97; 90-186, eff. 7-24-97; 90-655, eff. 7-30-98;
6		90-704, eff. 8-7-98.)
7		(35 ILCS 200/20-178)
8		Sec. 20-178. Certificate of error; refund; interest. When
9		the county collector makes any refunds due on certificates of
10		error issued under Sections 14-15 through 14-25 that have been
11		either certified or adjudicated, the county collector shall pay
12		the taxpayer interest on the amount of the refund at the rate
13		of 0.5% per month.
14		No interest shall be due under this Section for any time
15		prior to 60 days after the effective date of this amendatory
16		Act of the 91st General Assembly. For certificates of error
17		issued prior to the effective date of this amendatory Act of
18		the 91st General Assembly, the county collector shall pay the
19		taxpayer interest from 60 days after the effective date of this
20		amendatory Act of the 91st General Assembly until the date the
21		refund is paid. For certificates of error issued on or after
22		the effective date of this amendatory Act of the 91st General
23		Assembly, interest shall be paid from 60 days after the
24		certificate of error is issued by the chief county assessment
25		officer to the date the refund is made. To cover the cost of
26		interest, the county collector shall proportionately reduce
27		the distribution of taxes collected for each taxing district in
28		which the property is situated.
29		This Section shall not apply to any certificate of error
30		granting a homestead exemption under Section 15-170, 15-172, or
31		15-175, or 15-176.
32		(Source: P.A. 91-393, eff. 7-30-99.)

33		Section 13. The Longtime Owner-Occupant Property Tax
34		Relief Act is amended by changing Section 20 as follows:

1		(35 ILCS 250/20)
2		Sec. 20. Conditions of deferral or exemption.
3		(a) Any deferral or exemption of payment of an increase in
4		real property taxes granted under this Act shall be limited to
5		real property that meets both of the following conditions:
6		(1) The property is owned and occupied by a longtime
7		owner-occupant.
8		(2) The property is the principal residence and
9		domicile of the longtime owner-occupant.
10		The corporate authorities of a county, by ordinance or
11		resolution, may impose additional criteria for qualifying for a
12		deferral or exemption under this Act including, but not limited
13		to, (i) requiring the owner-occupant to have owned and occupied
14		the same dwelling place as principal residence and domicile for
15		a period of more than 10 years, (ii) establishing age criteria
16		for eligibility of an owner-occupant, and (iii) establishing
17		income criteria for eligibility of an owner-occupant. A
18		deferral or exemption, or combination thereof, under an
19		ordinance or resolution adopted pursuant to this Act, may not
20		exceed $20,000 in equalized assessed value per tax year.
21		(b) No penalties or interest shall accrue on the portion of
22		any deferral granted under this Act.
23		(c) Except as provided in subsection (d) of Section 15,
24		school districts and municipalities within a county to which
25		this Act applies may determine whether financial need, age, or
26		both, of the longtime owner-occupant shall be used to determine
27		eligibility.
28		(Source: P.A. 90-648, eff. 7-24-98.)

29		Section 15. The County Economic Development Project Area
30		Property Tax Allocation Act is amended by changing Section 6 as
31		follows:
32		(55 ILCS 85/6) (from Ch. 34, par. 7006)
33		Sec. 6. Filing with county clerk; certification of initial

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

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

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

1		taxable real property within the economic development project
2		area by adding together the most recently ascertained equalized
3		assessed value of each taxable lot, block, tract, or parcel of
4		real property within the economic development project area,
5		from which shall be deducted the homestead exemptions provided
6		by Sections 15-170, and 15-175, and 15-176 of the Property Tax
7		Code, and shall certify that amount as the "total initial
8		equalized assessed value" of the taxable real property within
9		the economic development project area.
10		(b) After the county clerk has certified the "total initial
11		equalized assessed value" of the taxable real property in the
12		economic development project area, then in respect to every
13		taxing district containing an economic development project
14		area, the county clerk or any other official required by law to
15		ascertain the amount of the equalized assessed value of all
16		taxable property within the taxing district for the purpose of
17		computing the rate per cent of tax to be extended upon taxable
18		property within the taxing district shall, in every year that
19		tax increment allocation financing is in effect, ascertain the
20		amount of value of taxable property in an economic development
21		project area by including in that amount the lower of the
22		current equalized assessed value or the certified "total
23		initial equalized assessed value" of all taxable real property
24		in the area. The rate per cent of tax determined shall be
25		extended to the current equalized assessed value of all
26		property in the economic development project area in the same
27		manner as the rate per cent of tax is extended to all other
28		taxable property in the taxing district. The method of
29		extending taxes established under this Section shall terminate
30		when the county adopts an ordinance dissolving the special tax
31		allocation fund for the economic development project area. This
32		Act shall not be construed as relieving property owners within
33		an economic development project area from paying a uniform rate
34		of taxes upon the current equalized assessed value of their
35		taxable property as provided in the Property Tax Code.
36		(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
33		adoption of tax increment allocation financing.
34		(b) Except from a tax levied by a township to retire bonds

1		issued to satisfy court-ordered damages, that portion, if any,
2		of such taxes which is attributable to the increase in the
3		current equalized assessed valuation of each taxable lot,
4		block, tract or parcel of real property in the redevelopment
5		project area over and above the initial equalized assessed
6		value of each property in the project area shall be allocated
7		to and when collected shall be paid to the municipal treasurer
8		who shall deposit said taxes into a special fund called the
9		special tax allocation fund of the municipality for the purpose
10		of paying redevelopment project costs and obligations incurred
11		in the payment thereof. In any county with a population of
12		3,000,000 or more that has adopted a procedure for collecting
13		taxes that provides for one or more of the installments of the
14		taxes to be billed and collected on an estimated basis, the
15		municipal treasurer shall be paid for deposit in the special
16		tax allocation fund of the municipality, from the taxes
17		collected from estimated bills issued for property in the
18		redevelopment project area, the difference between the amount
19		actually collected from each taxable lot, block, tract, or
20		parcel of real property within the redevelopment project area
21		and an amount determined by multiplying the rate at which taxes
22		were last extended against the taxable lot, block, track, or
23		parcel of real property in the manner provided in subsection
24		(c) of Section 11-74.4-9 by the initial equalized assessed
25		value of the property divided by the number of installments in
26		which real estate taxes are billed and collected within the
27		county; provided that the payments on or before December 31,
28		1999 to a municipal treasurer shall be made only if each of the
29		following conditions are met:
30		(1) The total equalized assessed value of the
31		redevelopment project area as last determined was not less
32		than 175% of the total initial equalized assessed value.
33		(2) Not more than 50% of the total equalized assessed
34		value of the redevelopment project area as last determined
35		is attributable to a piece of property assigned a single
36		real estate index number.

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

1		all other taxing districts in that year. The annual 10% deposit
2		required by this paragraph shall be limited to the actual
3		amount of municipally produced incremental tax revenues
4		available to the municipality from taxpayers located in the
5		redevelopment project area in that year if: (a) the plan for
6		the area restricts the use of the property primarily to
7		industrial purposes, (b) the municipality establishing the
8		redevelopment project area is a home-rule community with a 1990
9		population of between 25,000 and 50,000, (c) the municipality
10		is wholly located within a county with a 1990 population of
11		over 750,000 and (d) the redevelopment project area was
12		established by the municipality prior to June 1, 1990. This
13		payment shall be in lieu of a contribution of ad valorem taxes
14		on real property. If no such payment is made, any redevelopment
15		project area of the municipality shall be dissolved.
16		If a municipality has adopted tax increment allocation
17		financing by ordinance and the County Clerk thereafter
18		certifies the "total initial equalized assessed value as
19		adjusted" of the taxable real property within such
20		redevelopment project area in the manner provided in paragraph
21		(b) of Section 11-74.4-9, each year after the date of the
22		certification of the total initial equalized assessed value as
23		adjusted until redevelopment project costs and all municipal
24		obligations financing redevelopment project costs have been
25		paid the ad valorem taxes, if any, arising from the levies upon
26		the taxable real property in such redevelopment project area by
27		taxing districts and tax rates determined in the manner
28		provided in paragraph (c) of Section 11-74.4-9 shall be divided
29		as follows:
30		(1) That portion of the taxes levied upon each taxable
31		lot, block, tract or parcel of real property which is
32		attributable to the lower of the current equalized assessed
33		value or "current equalized assessed value as adjusted" or
34		the initial equalized assessed value of each such taxable
35		lot, block, tract, or parcel of real property existing at
36		the time tax increment financing was adopted, minus the

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

1		may be any trust company within the State, and for the
2		establishment of such funds or accounts to be maintained by
3		such trustee as the municipality shall deem necessary to
4		provide for the security and payment of the bonds. If such
5		municipality provides for the appointment of a trustee, such
6		trustee shall be considered the assignee of any payments
7		assigned by the municipality pursuant to such ordinance and
8		this Section. Any amounts paid to such trustee as assignee
9		shall be deposited in the funds or accounts established
10		pursuant to such trust agreement, and shall be held by such
11		trustee in trust for the benefit of the holders of the bonds,
12		and such holders shall have a lien on and a security interest
13		in such funds or accounts so long as the bonds remain
14		outstanding and unpaid. Upon retirement of the bonds, the
15		trustee shall pay over any excess amounts held to the
16		municipality for deposit in the special tax allocation fund.
17		When such redevelopment projects costs, including without
18		limitation all municipal obligations financing redevelopment
19		project costs incurred under this Division, have been paid, all
20		surplus funds then remaining in the special tax allocation fund
21		shall be distributed by being paid by the municipal treasurer
22		to the Department of Revenue, the municipality and the county
23		collector; first to the Department of Revenue and the
24		municipality in direct proportion to the tax incremental
25		revenue received from the State and the municipality, but not
26		to exceed the total incremental revenue received from the State
27		or the municipality less any annual surplus distribution of
28		incremental revenue previously made; with any remaining funds
29		to be paid to the County Collector who shall immediately
30		thereafter pay said funds to the taxing districts in the
31		redevelopment project area in the same manner and proportion as
32		the most recent distribution by the county collector to the
33		affected districts of real property taxes from real property in
34		the redevelopment project area.
35		Upon the payment of all redevelopment project costs, the
36		retirement of obligations, the distribution of any excess

1		monies pursuant to this Section, and final closing of the books
2		and records of the redevelopment project area, the municipality
3		shall adopt an ordinance dissolving the special tax allocation
4		fund for the redevelopment project area and terminating the
5		designation of the redevelopment project area as a
6		redevelopment project area. Title to real or personal property
7		and public improvements acquired by or for the municipality as
8		a result of the redevelopment project and plan shall vest in
9		the municipality when acquired and shall continue to be held by
10		the municipality after the redevelopment project area has been
11		terminated. Municipalities shall notify affected taxing
12		districts prior to November 1 if the redevelopment project area
13		is to be terminated by December 31 of that same year. If a
14		municipality extends estimated dates of completion of a
15		redevelopment project and retirement of obligations to finance
16		a redevelopment project, as allowed by this amendatory Act of
17		1993, that extension shall not extend the property tax
18		increment allocation financing authorized by this Section.
19		Thereafter the rates of the taxing districts shall be extended
20		and taxes levied, collected and distributed in the manner
21		applicable in the absence of the adoption of tax increment
22		allocation financing.
23		Nothing in this Section shall be construed as relieving
24		property in such redevelopment project areas from being
25		assessed as provided in the Property Tax Code or as relieving
26		owners of such property from paying a uniform rate of taxes, as
27		required by Section 4 of Article 9 of the Illinois
28		Constitution.
29		(Source: P.A. 92-16, eff. 6-28-01; 93-298, eff. 7-23-03.)
30		(65 ILCS 5/11-74.4-9) (from Ch. 24, par. 11-74.4-9)
31		Sec. 11-74.4-9. Equalized assessed value of property.
32		(a) If a municipality by ordinance provides for tax
33		increment allocation financing pursuant to Section 11-74.4-8,
34		the county clerk immediately thereafter shall determine (1) the
35		most recently ascertained equalized assessed value of each lot,

1		block, tract or parcel of real property within such
2		redevelopment 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 such redevelopment project area by
8		adding together the most recently ascertained equalized
9		assessed value of each taxable lot, block, tract, or parcel of
10		real property within such project area, from which shall be
11		deducted the homestead exemptions provided by Sections 15-170,
12		and 15-175, and 15-176 of the Property Tax Code, and shall
13		certify such amount as the "total initial equalized assessed
14		value" of the taxable real property within such project area.
15		(b) In reference to any municipality which has adopted tax
16		increment financing after January 1, 1978, and in respect to
17		which the county clerk has certified the "total initial
18		equalized assessed value" of the property in the redevelopment
19		area, the municipality may thereafter request the clerk in
20		writing to adjust the initial equalized value of all taxable
21		real property within the redevelopment project area by
22		deducting therefrom the exemptions provided for by Sections
23		15-170, and 15-175, and 15-176 of the Property Tax Code
24		applicable to each lot, block, tract or parcel of real property
25		within such redevelopment project area. The county clerk shall
26		immediately after the written request to adjust the total
27		initial equalized value is received determine the total
28		homestead exemptions in the redevelopment project area
29		provided by Sections 15-170, and 15-175, and 15-176 of the
30		Property Tax Code by adding together the homestead exemptions
31		provided by said Sections on each lot, block, tract or parcel
32		of real property within such redevelopment project area and
33		then shall deduct the total of said exemptions from the total
34		initial equalized assessed value. The county clerk shall then
35		promptly certify such amount as the "total initial equalized
36		assessed value as adjusted" of the taxable real property within

1		such redevelopment project area.
2		(c) After the county clerk has certified the "total initial
3		equalized assessed value" of the taxable real property in such
4		area, then in respect to every taxing district containing a
5		redevelopment project area, the county clerk or any other
6		official required by law to ascertain the amount of the
7		equalized assessed value of all taxable property within such
8		district for the purpose of computing the rate per cent of tax
9		to be extended upon taxable property within such district,
10		shall in every year that tax increment allocation financing is
11		in effect ascertain the amount of value of taxable property in
12		a redevelopment project area by including in such amount the
13		lower of the current equalized assessed value or the certified
14		"total initial equalized assessed value" of all taxable real
15		property in such area, except that after he has certified the
16		"total initial equalized assessed value as adjusted" he shall
17		in the year of said certification if tax rates have not been
18		extended and in every year thereafter that tax increment
19		allocation financing is in effect ascertain the amount of value
20		of taxable property in a redevelopment project area by
21		including in such amount the lower of the current equalized
22		assessed value or the certified "total initial equalized
23		assessed value as adjusted" of all taxable real property in
24		such area. The rate per cent of tax determined shall be
25		extended to the current equalized assessed value of all
26		property in the redevelopment project area in the same manner
27		as the rate per cent of tax is extended to all other taxable
28		property in the taxing district. The method of extending taxes
29		established under this Section shall terminate when the
30		municipality adopts an ordinance dissolving the special tax
31		allocation fund for the redevelopment project area. This
32		Division shall not be construed as relieving property owners
33		within a redevelopment project area from paying a uniform rate
34		of taxes upon the current equalized assessed value of their
35		taxable property as provided in the Property Tax Code.
36		(Source: P.A. 88-670, eff. 12-2-94.)

1		(65 ILCS 5/11-74.6-40)
2		Sec. 11-74.6-40. Equalized assessed value determination;
3		property tax extension.
4		(a) If a municipality by ordinance provides for tax
5		increment allocation financing under Section 11-74.6-35, the
6		county clerk immediately thereafter:
7		(1) shall determine the initial equalized assessed
8		value of each parcel of real property in the redevelopment
9		project area, which is the most recently established
10		equalized assessed value of each lot, block, tract or
11		parcel of taxable real property within the redevelopment
12		project area, minus the homestead exemptions provided by
13		Sections 15-170, and 15-175, and 15-176 of the Property Tax
14		Code; and
15		(2) shall certify to the municipality the total initial
16		equalized assessed value of all taxable real property
17		within the redevelopment project area.
18		(b) Any municipality that has established a vacant
19		industrial buildings conservation area may, by ordinance
20		passed after the adoption of tax increment allocation
21		financing, provide that the county clerk immediately
22		thereafter shall again determine:
23		(1) the updated initial equalized assessed value of
24		each lot, block, tract or parcel of real property, which is
25		the most recently ascertained equalized assessed value of
26		each lot, block, tract or parcel of real property within
27		the vacant industrial buildings conservation area; and
28		(2) the total updated initial equalized assessed value
29		of all taxable real property within the redevelopment
30		project area, which is the total of the updated initial
31		equalized assessed value of all taxable real property
32		within the vacant industrial buildings conservation area.
33		The county clerk shall certify to the municipality the
34		total updated initial equalized assessed value of all taxable
35		real property within the industrial buildings conservation

1		area.
2		(c) After the county clerk has certified the total initial
3		equalized assessed value or the total updated initial equalized
4		assessed value of the taxable real property in the area, for
5		each taxing district in which a redevelopment project area is
6		situated, the county clerk or any other official required by
7		law to determine the amount of the equalized assessed value of
8		all taxable property within the district for the purpose of
9		computing the percentage rate of tax to be extended upon
10		taxable property within the district, shall in every year that
11		tax increment allocation financing is in effect determine the
12		total equalized assessed value of taxable property in a
13		redevelopment project area by including in that amount the
14		lower of the current equalized assessed value or the certified
15		total initial equalized assessed value or, if the total of
16		updated equalized assessed value has been certified, the total
17		updated initial equalized assessed value of all taxable real
18		property in the redevelopment project area. After he has
19		certified the total initial equalized assessed value he shall
20		in the year of that certification, if tax rates have not been
21		extended, and in every subsequent year that tax increment
22		allocation financing is in effect, determine the amount of
23		equalized assessed value of taxable property in a redevelopment
24		project area by including in that amount the lower of the
25		current total equalized assessed value or the certified total
26		initial equalized assessed value or, if the total of updated
27		initial equalized assessed values have been certified, the
28		total updated initial equalized assessed value of all taxable
29		real property in the redevelopment project area.
30		(d) The percentage rate of tax determined shall be extended
31		on the current equalized assessed value of all property in the
32		redevelopment project area in the same manner as the rate per
33		cent of tax is extended to all other taxable property in the
34		taxing district. The method of extending taxes established
35		under this Section shall terminate when the municipality adopts
36		an ordinance dissolving the special tax allocation fund for the

1		redevelopment project area. This Law shall not be construed as
2		relieving property owners within a redevelopment project area
3		from paying a uniform rate of taxes upon the current equalized
4		assessed value of their taxable property as provided in the
5		Property Tax Code.
6		(Source: P.A. 88-537; 88-670, eff. 12-2-94.)

7		Section 30. The Economic Development Project Area Tax
8		Increment Allocation Act of 1995 is amended by changing Section
9		45 as follows:
10		(65 ILCS 110/45)
11		Sec. 45. Filing with county clerk; certification of initial
12		equalized assessed value.
13		(a) A municipality that has by ordinance approved an
14		economic development plan, established an economic development
15		project area, and adopted tax increment allocation financing
16		for that area shall file certified copies of the ordinance or
17		ordinances with the county clerk. Upon receiving the ordinance
18		or ordinances, the county clerk shall immediately determine (i)
19		the most recently ascertained equalized assessed value of each
20		lot, block, tract, or parcel of real property within the
21		economic development project area from which shall be deducted
22		the homestead exemptions provided by Sections 15-170, and
23		15-175, and 15-176 of the Property Tax Code (that value being
24		the "initial equalized assessed value" of each such piece of
25		property) and (ii) the total equalized assessed value of all
26		taxable real property within the economic development project
27		area by adding together the most recently ascertained equalized
28		assessed value of each taxable lot, block, tract, or parcel of
29		real property within the economic development project area,
30		from which shall be deducted the homestead exemptions provided
31		by Sections 15-170, and 15-175, and 15-176 of the Property Tax
32		Code, and shall certify that amount as the "total initial
33		equalized assessed value" of the taxable real property within
34		the economic development project area.

1		(b) After the county clerk has certified the "total initial
2		equalized assessed value" of the taxable real property in the
3		economic development project area, then in respect to every
4		taxing district containing an economic development project
5		area, the county clerk or any other official required by law to
6		ascertain the amount of the equalized assessed value of all
7		taxable property within the taxing district for the purpose of
8		computing the rate per cent of tax to be extended upon taxable
9		property within the taxing district shall, in every year that
10		tax increment allocation financing is in effect, ascertain the
11		amount of value of taxable property in an economic development
12		project area by including in that amount the lower of the
13		current equalized assessed value or the certified "total
14		initial equalized assessed value" of all taxable real property
15		in the area. The rate per cent of tax determined shall be
16		extended to the current equalized assessed value of all
17		property in the economic development project area in the same
18		manner as the rate per cent of tax is extended to all other
19		taxable property in the taxing district. The method of
20		extending taxes established under this Section shall terminate
21		when the municipality adopts an ordinance dissolving the
22		special tax allocation fund for the economic development
23		project area. This Act shall not be construed as relieving
24		owners or lessees of property within an economic development
25		project area from paying a uniform rate of taxes upon the
26		current equalized assessed value of their taxable property as
27		provided in the Property Tax Code.
28		(Source: P.A. 89-176, eff. 1-1-96.)

29		Section 35. The School Code is amended by changing Section
30		18-8.05 as follows:
31		(105 ILCS 5/18-8.05)
32		Sec. 18-8.05. Basis for apportionment of general State
33		financial aid and supplemental general State aid to the common
34		schools for the 1998-1999 and subsequent school years.

1		(A) General Provisions.
2		(1) The provisions of this Section apply to the 1998-1999
3		and subsequent school years. The system of general State
4		financial aid provided for in this Section is designed to
5		assure that, through a combination of State financial aid and
6		required local resources, the financial support provided each
7		pupil in Average Daily Attendance equals or exceeds a
8		prescribed per pupil Foundation Level. This formula approach
9		imputes a level of per pupil Available Local Resources and
10		provides for the basis to calculate a per pupil level of
11		general State financial aid that, when added to Available Local
12		Resources, equals or exceeds the Foundation Level. The amount
13		of per pupil general State financial aid for school districts,
14		in general, varies in inverse relation to Available Local
15		Resources. Per pupil amounts are based upon each school
16		district's Average Daily Attendance as that term is defined in
17		this Section.
18		(2) In addition to general State financial aid, school
19		districts with specified levels or concentrations of pupils
20		from low income households are eligible to receive supplemental
21		general State financial aid grants as provided pursuant to
22		subsection (H). The supplemental State aid grants provided for
23		school districts under subsection (H) shall be appropriated for
24		distribution to school districts as part of the same line item
25		in which the general State financial aid of school districts is
26		appropriated under this Section.
27		(3) To receive financial assistance under this Section,
28		school districts are required to file claims with the State
29		Board of Education, subject to the following requirements:
30		(a) Any school district which fails for any given
31		school year to maintain school as required by law, or to
32		maintain a recognized school is not eligible to file for
33		such school year any claim upon the Common School Fund. In
34		case of nonrecognition of one or more attendance centers in
35		a school district otherwise operating recognized schools,

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

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

1		(C) Average Daily Attendance.
2		(1) For purposes of calculating general State aid pursuant
3		to subsection (E), an Average Daily Attendance figure shall be
4		utilized. The Average Daily Attendance figure for formula
5		calculation purposes shall be the monthly average of the actual
6		number of pupils in attendance of each school district, as
7		further averaged for the best 3 months of pupil attendance for
8		each school district. In compiling the figures for the number
9		of pupils in attendance, school districts and the State Board
10		of Education shall, for purposes of general State aid funding,
11		conform attendance figures to the requirements of subsection
12		(F).
13		(2) The Average Daily Attendance figures utilized in
14		subsection (E) shall be the requisite attendance data for the
15		school year immediately preceding the school year for which
16		general State aid is being calculated or the average of the
17		attendance data for the 3 preceding school years, whichever is
18		greater. The Average Daily Attendance figures utilized in
19		subsection (H) shall be the requisite attendance data for the
20		school year immediately preceding the school year for which
21		general State aid is being calculated.
22		(D) Available Local Resources.
23		(1) For purposes of calculating general State aid pursuant
24		to subsection (E), a representation of Available Local
25		Resources per pupil, as that term is defined and determined in
26		this subsection, shall be utilized. Available Local Resources
27		per pupil shall include a calculated dollar amount representing
28		local school district revenues from local property taxes and
29		from Corporate Personal Property Replacement Taxes, expressed
30		on the basis of pupils in Average Daily Attendance.
31		(2) In determining a school district's revenue from local
32		property taxes, the State Board of Education shall utilize the
33		equalized assessed valuation of all taxable property of each
34		school district as of September 30 of the previous year. The
35		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
34		Available Local Resources, multiplied by the Average Daily
35		Attendance of the school district.

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

1		year that began in the preceding calendar year. The attendance
2		information so transmitted shall identify the average daily
3		attendance figures for each month of the school year. Beginning
4		with the general State aid claim form for the 2002-2003 school
5		year, districts shall calculate Average Daily Attendance as
6		provided in subdivisions (a), (b), and (c) of this paragraph
7		(1).
8		(a) In districts that do not hold year-round classes,
9		days of attendance in August shall be added to the month of
10		September and any days of attendance in June shall be added
11		to the month of May.
12		(b) In districts in which all buildings hold year-round
13		classes, days of attendance in July and August shall be
14		added to the month of September and any days of attendance
15		in June shall be added to the month of May.
16		(c) In districts in which some buildings, but not all,
17		hold year-round classes, for the non-year-round buildings,
18		days of attendance in August shall be added to the month of
19		September and any days of attendance in June shall be added
20		to the month of May. The average daily attendance for the
21		year-round buildings shall be computed as provided in
22		subdivision (b) of this paragraph (1). To calculate the
23		Average Daily Attendance for the district, the average
24		daily attendance for the year-round buildings shall be
25		multiplied by the days in session for the non-year-round
26		buildings for each month and added to the monthly
27		attendance of the non-year-round buildings.
28		Except as otherwise provided in this Section, days of
29		attendance by pupils shall be counted only for sessions of not
30		less than 5 clock hours of school work per day under direct
31		supervision of: (i) teachers, or (ii) non-teaching personnel or
32		volunteer personnel when engaging in non-teaching duties and
33		supervising in those instances specified in subsection (a) of
34		Section 10-22.34 and paragraph 10 of Section 34-18, with pupils
35		of legal school age and in kindergarten and grades 1 through
36		12.

1		Days of attendance by tuition pupils shall be accredited
2		only to the districts that pay the tuition to a recognized
3		school.
4		(2) Days of attendance by pupils of less than 5 clock hours
5		of school shall be subject to the following provisions in the
6		compilation of Average Daily Attendance.
7		(a) Pupils regularly enrolled in a public school for
8		only a part of the school day may be counted on the basis
9		of 1/6 day for every class hour of instruction of 40
10		minutes or more attended pursuant to such enrollment,
11		unless a pupil is enrolled in a block-schedule format of 80
12		minutes or more of instruction, in which case the pupil may
13		be counted on the basis of the proportion of minutes of
14		school work completed each day to the minimum number of
15		minutes that school work is required to be held that day.
16		(b) Days of attendance may be less than 5 clock hours
17		on the opening and closing of the school term, and upon the
18		first day of pupil attendance, if preceded by a day or days
19		utilized as an institute or teachers' workshop.
20		(c) A session of 4 or more clock hours may be counted
21		as a day of attendance upon certification by the regional
22		superintendent, and approved by the State Superintendent
23		of Education to the extent that the district has been
24		forced to use daily multiple sessions.
25		(d) A session of 3 or more clock hours may be counted
26		as a day of attendance (1) when the remainder of the school
27		day or at least 2 hours in the evening of that day is
28		utilized for an in-service training program for teachers,
29		up to a maximum of 5 days per school year of which a
30		maximum of 4 days of such 5 days may be used for
31		parent-teacher conferences, provided a district conducts
32		an in-service training program for teachers which has been
33		approved by the State Superintendent of Education; or, in
34		lieu of 4 such days, 2 full days may be used, in which
35		event each such day may be counted as a day of attendance;
36		and (2) when days in addition to those provided in item (1)

1		are scheduled by a school pursuant to its school
2		improvement plan adopted under Article 34 or its revised or
3		amended school improvement plan adopted under Article 2,
4		provided that (i) such sessions of 3 or more clock hours
5		are scheduled to occur at regular intervals, (ii) the
6		remainder of the school days in which such sessions occur
7		are utilized for in-service training programs or other
8		staff development activities for teachers, and (iii) a
9		sufficient number of minutes of school work under the
10		direct supervision of teachers are added to the school days
11		between such regularly scheduled sessions to accumulate
12		not less than the number of minutes by which such sessions
13		of 3 or more clock hours fall short of 5 clock hours. Any
14		full days used for the purposes of this paragraph shall not
15		be considered for computing average daily attendance. Days
16		scheduled for in-service training programs, staff
17		development activities, or parent-teacher conferences may
18		be scheduled separately for different grade levels and
19		different attendance centers of the district.
20		(e) A session of not less than one clock hour of
21		teaching hospitalized or homebound pupils on-site or by
22		telephone to the classroom may be counted as 1/2 day of
23		attendance, however these pupils must receive 4 or more
24		clock hours of instruction to be counted for a full day of
25		attendance.
26		(f) A session of at least 4 clock hours may be counted
27		as a day of attendance for first grade pupils, and pupils
28		in full day kindergartens, and a session of 2 or more hours
29		may be counted as 1/2 day of attendance by pupils in
30		kindergartens which provide only 1/2 day of attendance.
31		(g) For children with disabilities who are below the
32		age of 6 years and who cannot attend 2 or more clock hours
33		because of their disability or immaturity, a session of not
34		less than one clock hour may be counted as 1/2 day of
35		attendance; however for such children whose educational
36		needs so require a session of 4 or more clock hours may be

1		counted as a full day of attendance.
2		(h) A recognized kindergarten which provides for only
3		1/2 day of attendance by each pupil shall not have more
4		than 1/2 day of attendance counted in any one day. However,
5		kindergartens may count 2 1/2 days of attendance in any 5
6		consecutive school days. When a pupil attends such a
7		kindergarten for 2 half days on any one school day, the
8		pupil shall have the following day as a day absent from
9		school, unless the school district obtains permission in
10		writing from the State Superintendent of Education.
11		Attendance at kindergartens which provide for a full day of
12		attendance by each pupil shall be counted the same as
13		attendance by first grade pupils. Only the first year of
14		attendance in one kindergarten shall be counted, except in
15		case of children who entered the kindergarten in their
16		fifth year whose educational development requires a second
17		year of kindergarten as determined under the rules and
18		regulations of the State Board of Education.
19		(G) Equalized Assessed Valuation Data.
20		(1) For purposes of the calculation of Available Local
21		Resources required pursuant to subsection (D), the State Board
22		of Education shall secure from the Department of Revenue the
23		value as equalized or assessed by the Department of Revenue of
24		all taxable property of every school district, together with
25		(i) the applicable tax rate used in extending taxes for the
26		funds of the district as of September 30 of the previous year
27		and (ii) the limiting rate for all school districts subject to
28		property tax extension limitations as imposed under the
29		Property Tax Extension Limitation Law.
30		The Department of Revenue shall add to the equalized
31		assessed value of all taxable property of each school district
32		situated entirely or partially within a county that is or was
33		subject to the alternative general homestead exemption
34		provisions of Section 15-176 of the Property Tax Code (i) an
35		amount equal to the total amount by which the homestead

1		exemption allowed under Section 15-176 of the Property Tax Code
2		for real property situated in that school district exceeds the
3		total amount that would have been allowed in that school
4		district if the maximum reduction under Section 15-176 was (i)
5		$4,500 in Cook County or $3,500 in all other counties in tax
6		year 2003 or (ii) $5,000 in all counties in tax year 2004 and
7		thereafter and (ii) an amount equal to the aggregate amount for
8		the taxable year of all additional exemptions under Section
9		15-175 of the Property Tax Code for owners with a household
10		income of $30,000 or less. The county clerk of any county that
11		is or was subject to the alternative general homestead
12		exemption provisions of Section 15-176 of the Property Tax Code
13		shall annually calculate and certify to the Department of
14		Revenue for each school district all homestead exemption
15		amounts under Section 15-176 of the Property Tax Code and all
16		amounts of additional exemptions under Section 15-175 of the
17		Property Tax Code for owners with a household income of $30,000
18		or less. It is the intent of this paragraph that if the general
19		homestead exemption for a parcel of property is determined
20		under Section 15-176 of the Property Tax Code rather than
21		Section 15-175, then the calculation of Available Local
22		Resources shall not be affected by the difference, if any,
23		between the amount of the general homestead exemption allowed
24		for that parcel of property under Section 15-176 of the
25		Property Tax Code and the amount that would have been allowed
26		had the general homestead exemption for that parcel of property
27		been determined under Section 15-175 of the Property Tax Code.
28		It is further the intent of this paragraph that if additional
29		exemptions are allowed under Section 15-175 of the Property Tax
30		Code for owners with a household income of less than $30,000,
31		then the calculation of Available Local Resources shall not be
32		affected by the difference, if any, because of those additional
33		exemptions.
34		This equalized assessed valuation, as adjusted further by
35		the requirements of this subsection, shall be utilized in the
36		calculation of Available Local Resources.

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

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

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

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

1		districts on a prorated basis.
2		(1.5) This paragraph (1.5) applies only to those school
3		years preceding the 2003-2004 school year. For purposes of this
4		subsection (H), the term "Low-Income Concentration Level"
5		shall be the low-income eligible pupil count from the most
6		recently available federal census divided by the Average Daily
7		Attendance of the school district. If, however, (i) the
8		percentage decrease from the 2 most recent federal censuses in
9		the low-income eligible pupil count of a high school district
10		with fewer than 400 students exceeds by 75% or more the
11		percentage change in the total low-income eligible pupil count
12		of contiguous elementary school districts, whose boundaries
13		are coterminous with the high school district, or (ii) a high
14		school district within 2 counties and serving 5 elementary
15		school districts, whose boundaries are coterminous with the
16		high school district, has a percentage decrease from the 2 most
17		recent federal censuses in the low-income eligible pupil count
18		and there is a percentage increase in the total low-income
19		eligible pupil count of a majority of the elementary school
20		districts in excess of 50% from the 2 most recent federal
21		censuses, then the high school district's low-income eligible
22		pupil count from the earlier federal census shall be the number
23		used as the low-income eligible pupil count for the high school
24		district, for purposes of this subsection (H). The changes made
25		to this paragraph (1) by Public Act 92-28 shall apply to
26		supplemental general State aid grants for school years
27		preceding the 2003-2004 school year that are paid in fiscal
28		year 1999 or thereafter and to any State aid payments made in
29		fiscal year 1994 through fiscal year 1998 pursuant to
30		subsection 1(n) of Section 18-8 of this Code (which was
31		repealed on July 1, 1998), and any high school district that is
32		affected by Public Act 92-28 is entitled to a recomputation of
33		its supplemental general State aid grant or State aid paid in
34		any of those fiscal years. This recomputation shall not be
35		affected by any other funding.
36		(1.10) This paragraph (1.10) applies to the 2003-2004

1		school year and each school year thereafter. For purposes of
2		this subsection (H), the term "Low-Income Concentration Level"
3		shall, for each fiscal year, be the low-income eligible pupil
4		count as of July 1 of the immediately preceding fiscal year (as
5		determined by the Department of Human Services based on the
6		number of pupils who are eligible for at least one of the
7		following low income programs: Medicaid, KidCare, TANF, or Food
8		Stamps, excluding pupils who are eligible for services provided
9		by the Department of Children and Family Services, averaged
10		over the 2 immediately preceding fiscal years for fiscal year
11		2004 and over the 3 immediately preceding fiscal years for each
12		fiscal year thereafter) divided by the Average Daily Attendance
13		of the school district.
14		(2) Supplemental general State aid pursuant to this
15		subsection (H) shall be provided as follows for the 1998-1999,
16		1999-2000, and 2000-2001 school years only:
17		(a) For any school district with a Low Income
18		Concentration Level of at least 20% and less than 35%, the
19		grant for any school year shall be $800 multiplied by the
20		low income eligible pupil count.
21		(b) For any school district with a Low Income
22		Concentration Level of at least 35% and less than 50%, the
23		grant for the 1998-1999 school year shall be $1,100
24		multiplied by the low income eligible pupil count.
25		(c) For any school district with a Low Income
26		Concentration Level of at least 50% and less than 60%, the
27		grant for the 1998-99 school year shall be $1,500
28		multiplied by the low income eligible pupil count.
29		(d) For any school district with a Low Income
30		Concentration Level of 60% or more, the grant for the
31		1998-99 school year shall be $1,900 multiplied by the low
32		income eligible pupil count.
33		(e) For the 1999-2000 school year, the per pupil amount
34		specified in subparagraphs (b), (c), and (d) immediately
35		above shall be increased to $1,243, $1,600, and $2,000,
36		respectively.

1		(f) For the 2000-2001 school year, the per pupil
2		amounts specified in subparagraphs (b), (c), and (d)
3		immediately above shall be $1,273, $1,640, and $2,050,
4		respectively.
5		(2.5) Supplemental general State aid pursuant to this
6		subsection (H) shall be provided as follows for the 2002-2003
7		school year:
8		(a) For any school district with a Low Income
9		Concentration Level of less than 10%, the grant for each
10		school year shall be $355 multiplied by the low income
11		eligible pupil count.
12		(b) For any school district with a Low Income
13		Concentration Level of at least 10% and less than 20%, the
14		grant for each school year shall be $675 multiplied by the
15		low income eligible pupil count.
16		(c) For any school district with a Low Income
17		Concentration Level of at least 20% and less than 35%, the
18		grant for each school year shall be $1,330 multiplied by
19		the low income eligible pupil count.
20		(d) For any school district with a Low Income
21		Concentration Level of at least 35% and less than 50%, the
22		grant for each school year shall be $1,362 multiplied by
23		the low income eligible pupil count.
24		(e) For any school district with a Low Income
25		Concentration Level of at least 50% and less than 60%, the
26		grant for each school year shall be $1,680 multiplied by
27		the low income eligible pupil count.
28		(f) For any school district with a Low Income
29		Concentration Level of 60% or more, the grant for each
30		school year shall be $2,080 multiplied by the low income
31		eligible pupil count.
32		(2.10) Except as otherwise provided, supplemental general
33		State aid pursuant to this subsection (H) shall be provided as
34		follows for the 2003-2004 school year and each school year
35		thereafter:
36		(a) For any school district with a Low Income

1		Concentration Level of 15% or less, the grant for each
2		school year shall be $355 multiplied by the low income
3		eligible pupil count.
4		(b) For any school district with a Low Income
5		Concentration Level greater than 15%, the grant for each
6		school year shall be $294.25 added to the product of $2,700
7		and the square of the Low Income Concentration Level, all
8		multiplied by the low income eligible pupil count.
9		For the 2003-2004 school year only, the grant shall be no
10		less than the grant for the 2002-2003 school year. For the
11		2004-2005 school year only, the grant shall be no less than the
12		grant for the 2002-2003 school year multiplied by 0.66. For the
13		2005-2006 school year only, the grant shall be no less than the
14		grant for the 2002-2003 school year multiplied by 0.33.
15		For the 2003-2004 school year only, the grant shall be no
16		greater than the grant received during the 2002-2003 school
17		year added to the product of 0.25 multiplied by the difference
18		between the grant amount calculated under subsection (a) or (b)
19		of this paragraph (2.10), whichever is applicable, and the
20		grant received during the 2002-2003 school year. For the
21		2004-2005 school year only, the grant shall be no greater than
22		the grant received during the 2002-2003 school year added to
23		the product of 0.50 multiplied by the difference between the
24		grant amount calculated under subsection (a) or (b) of this
25		paragraph (2.10), whichever is applicable, and the grant
26		received during the 2002-2003 school year. For the 2005-2006
27		school year only, the grant shall be no greater than the grant
28		received during the 2002-2003 school year added to the product
29		of 0.75 multiplied by the difference between the grant amount
30		calculated under subsection (a) or (b) of this paragraph
31		(2.10), whichever is applicable, and the grant received during
32		the 2002-2003 school year.
33		(3) School districts with an Average Daily Attendance of
34		more than 1,000 and less than 50,000 that qualify for
35		supplemental general State aid pursuant to this subsection
36		shall submit a plan to the State Board of Education prior to

1		October 30 of each year for the use of the funds resulting from
2		this grant of supplemental general State aid for the
3		improvement of instruction in which priority is given to
4		meeting the education needs of disadvantaged children. Such
5		plan shall be submitted in accordance with rules and
6		regulations promulgated by the State Board of Education.
7		(4) School districts with an Average Daily Attendance of
8		50,000 or more that qualify for supplemental general State aid
9		pursuant to this subsection shall be required to distribute
10		from funds available pursuant to this Section, no less than
11		$261,000,000 in accordance with the following requirements:
12		(a) The required amounts shall be distributed to the
13		attendance centers within the district in proportion to the
14		number of pupils enrolled at each attendance center who are
15		eligible to receive free or reduced-price lunches or
16		breakfasts under the federal Child Nutrition Act of 1966
17		and under the National School Lunch Act during the
18		immediately preceding school year.
19		(b) The distribution of these portions of supplemental
20		and general State aid among attendance centers according to
21		these requirements shall not be compensated for or
22		contravened by adjustments of the total of other funds
23		appropriated to any attendance centers, and the Board of
24		Education shall utilize funding from one or several sources
25		in order to fully implement this provision annually prior
26		to the opening of school.
27		(c) Each attendance center shall be provided by the
28		school district a distribution of noncategorical funds and
29		other categorical funds to which an attendance center is
30		entitled under law in order that the general State aid and
31		supplemental general State aid provided by application of
32		this subsection supplements rather than supplants the
33		noncategorical funds and other categorical funds provided
34		by the school district to the attendance centers.
35		(d) Any funds made available under this subsection that
36		by reason of the provisions of this subsection are not

1		required to be allocated and provided to attendance centers
2		may be used and appropriated by the board of the district
3		for any lawful school purpose.
4		(e) Funds received by an attendance center pursuant to
5		this subsection shall be used by the attendance center at
6		the discretion of the principal and local school council
7		for programs to improve educational opportunities at
8		qualifying schools through the following programs and
9		services: early childhood education, reduced class size or
10		improved adult to student classroom ratio, enrichment
11		programs, remedial assistance, attendance improvement, and
12		other educationally beneficial expenditures which
13		supplement the regular and basic programs as determined by
14		the State Board of Education. Funds provided shall not be
15		expended for any political or lobbying purposes as defined
16		by board rule.
17		(f) Each district subject to the provisions of this
18		subdivision (H)(4) shall submit an acceptable plan to meet
19		the educational needs of disadvantaged children, in
20		compliance with the requirements of this paragraph, to the
21		State Board of Education prior to July 15 of each year.
22		This plan shall be consistent with the decisions of local
23		school councils concerning the school expenditure plans
24		developed in accordance with part 4 of Section 34-2.3. The
25		State Board shall approve or reject the plan within 60 days
26		after its submission. If the plan is rejected, the district
27		shall give written notice of intent to modify the plan
28		within 15 days of the notification of rejection and then
29		submit a modified plan within 30 days after the date of the
30		written notice of intent to modify. Districts may amend
31		approved plans pursuant to rules promulgated by the State
32		Board of Education.
33		Upon notification by the State Board of Education that
34		the district has not submitted a plan prior to July 15 or a
35		modified plan within the time period specified herein, the
36		State aid funds affected by that plan or modified plan

1		shall be withheld by the State Board of Education until a
2		plan or modified plan is submitted.
3		If the district fails to distribute State aid to
4		attendance centers in accordance with an approved plan, the
5		plan for the following year shall allocate funds, in
6		addition to the funds otherwise required by this
7		subsection, to those attendance centers which were
8		underfunded during the previous year in amounts equal to
9		such underfunding.
10		For purposes of determining compliance with this
11		subsection in relation to the requirements of attendance
12		center funding, each district subject to the provisions of
13		this subsection shall submit as a separate document by
14		December 1 of each year a report of expenditure data for
15		the prior year in addition to any modification of its
16		current plan. If it is determined that there has been a
17		failure to comply with the expenditure provisions of this
18		subsection regarding contravention or supplanting, the
19		State Superintendent of Education shall, within 60 days of
20		receipt of the report, notify the district and any affected
21		local school council. The district shall within 45 days of
22		receipt of that notification inform the State
23		Superintendent of Education of the remedial or corrective
24		action to be taken, whether by amendment of the current
25		plan, if feasible, or by adjustment in the plan for the
26		following year. Failure to provide the expenditure report
27		or the notification of remedial or corrective action in a
28		timely manner shall result in a withholding of the affected
29		funds.
30		The State Board of Education shall promulgate rules and
31		regulations to implement the provisions of this
32		subsection. No funds shall be released under this
33		subdivision (H)(4) to any district that has not submitted a
34		plan that has been approved by the State Board of
35		Education.

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

1		under this Section shall be computed for each annexing or
2		resulting district as constituted after the annexation or
3		division and for each annexing and annexed district, or for
4		each resulting and divided district, as constituted prior to
5		the annexation or division; and if the aggregate of the general
6		State aid and supplemental general State aid as so computed for
7		the annexing or resulting districts as constituted after the
8		annexation or division is less than the aggregate of the
9		general State aid and supplemental general State aid as so
10		computed for the annexing and annexed districts, or for the
11		resulting and divided districts, as constituted prior to the
12		annexation or division, then a supplementary payment equal to
13		the difference shall be made and allocated between or among the
14		annexing or resulting districts, as constituted upon such
15		annexation or division, for the first 4 years of their
16		existence. The total difference payment shall be allocated
17		between or among the annexing or resulting districts in the
18		same ratio as the pupil enrollment from that portion of the
19		annexed or divided district or districts which is annexed to or
20		included in each such annexing or resulting district bears to
21		the total pupil enrollment from the entire annexed or divided
22		district or districts, as such pupil enrollment is determined
23		for the school year last ending prior to the date when the
24		change of boundaries attributable to the annexation or division
25		becomes effective for all purposes. The amount of the total
26		difference payment and the amount thereof to be allocated to
27		the annexing or resulting districts shall be computed by the
28		State Board of Education on the basis of pupil enrollment and
29		other data which shall be certified to the State Board of
30		Education, on forms which it shall provide for that purpose, by
31		the regional superintendent of schools for each educational
32		service region in which the annexing and annexed districts, or
33		resulting and divided districts are located.
34		(3.5) Claims for financial assistance under this
35		subsection (I) shall not be recomputed except as expressly
36		provided under this Section.

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

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

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

1		initial members of the Board may be appointed any time after
2		the effective date of this amendatory Act of 1997. The regular
3		term of each member of the Board shall be for 4 years from the
4		third Monday of January of the year in which the term of the
5		member's appointment is to commence, except that of the 5
6		initial members appointed to serve on the Board, the member who
7		is appointed as the chairperson shall serve for a term that
8		commences on the date of his or her appointment and expires on
9		the third Monday of January, 2002, and the remaining 4 members,
10		by lots drawn at the first meeting of the Board that is held
11		after all 5 members are appointed, shall determine 2 of their
12		number to serve for terms that commence on the date of their
13		respective appointments and expire on the third Monday of
14		January, 2001, and 2 of their number to serve for terms that
15		commence on the date of their respective appointments and
16		expire on the third Monday of January, 2000. All members
17		appointed to serve on the Board shall serve until their
18		respective successors are appointed and confirmed. Vacancies
19		shall be filled in the same manner as original appointments. If
20		a vacancy in membership occurs at a time when the Senate is not
21		in session, the Governor shall make a temporary appointment
22		until the next meeting of the Senate, when he or she shall
23		appoint, by and with the advice and consent of the Senate, a
24		person to fill that membership for the unexpired term. If the
25		Senate is not in session when the initial appointments are
26		made, those appointments shall be made as in the case of
27		vacancies.
28		The Education Funding Advisory Board shall be deemed
29		established, and the initial members appointed by the Governor
30		to serve as members of the Board shall take office, on the date
31		that the Governor makes his or her appointment of the fifth
32		initial member of the Board, whether those initial members are
33		then serving pursuant to appointment and confirmation or
34		pursuant to temporary appointments that are made by the
35		Governor as in the case of vacancies.
36		The State Board of Education shall provide such staff

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

31		Section 40. The Criminal Code of 1961 is amended by
32		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:
32		(30 ILCS 805/8.28 new)
33		Sec. 8.28. Exempt mandate. Notwithstanding Sections 6 and 8
34		of this Act, no reimbursement by the State is required for the

1		implementation of any mandate created by the Senior Citizens
2		Assessment Freeze Homestead Exemption under Section 15-172 of
3		the Property Tax Code, the General Homestead Exemption under
4		Section 15-175 of the Property Tax Code, the alternative
5		General Homestead Exemption under Section 15-176 of the
6		Property Tax Code, the Homestead Improvements Exemption under
7		Section 15-180 of the Property Tax Code, and by this amendatory
8		Act of the 93rd General Assembly.

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