Sen. John J. Cullerton
Filed: 6/30/2015
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1 | AMENDMENT TO SENATE BILL 316
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2 | AMENDMENT NO. ______. Amend Senate Bill 316 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The Property Tax Code is amended by changing | ||||||
5 | Sections 18-185, 18-205, 18-213, and 18-214 and by adding | ||||||
6 | Section 18-242 as follows: | ||||||
7 | (35 ILCS 200/18-185)
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8 | Sec. 18-185. Short title; definitions. This Division 5 may | ||||||
9 | be cited as the
Property Tax Extension Limitation Law. As used | ||||||
10 | in this Division 5:
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11 | "Consumer Price Index" means the Consumer Price Index for | ||||||
12 | All Urban
Consumers for all items published by the United | ||||||
13 | States Department of Labor.
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14 | "Extension limitation" , for levy years other than 2016 and | ||||||
15 | 2017, means (a) the lesser of 5% or the percentage increase
in | ||||||
16 | the Consumer Price Index during the 12-month calendar year |
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1 | preceding the
levy year or (b) the rate of increase approved by | ||||||
2 | voters under Section 18-205.
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3 | "Extension limitation", for the 2016 and 2017 levy years, | ||||||
4 | means 0% or the rate of increase approved by the voters under | ||||||
5 | Section 18-205. | ||||||
6 | "Affected county" means a county of 3,000,000 or more | ||||||
7 | inhabitants or a
county contiguous to a county of 3,000,000 or | ||||||
8 | more inhabitants.
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9 | "Taxing district" has the same meaning provided in Section | ||||||
10 | 1-150, except as
otherwise provided in this Section. For the | ||||||
11 | 1991 through 1994 levy years only,
"taxing district" includes | ||||||
12 | only each non-home rule taxing district having the
majority of | ||||||
13 | its
1990 equalized assessed value within any county or counties | ||||||
14 | contiguous to a
county with 3,000,000 or more inhabitants. | ||||||
15 | Beginning with the 1995 levy
year and through the 2015 levy | ||||||
16 | year , "taxing district" includes only each non-home rule taxing | ||||||
17 | district
subject to this Law before the 1995 levy year and each | ||||||
18 | non-home rule
taxing district not subject to this Law before | ||||||
19 | the 1995 levy year having the
majority of its 1994 equalized | ||||||
20 | assessed value in an affected county or
counties. Beginning | ||||||
21 | with the levy year in
which this Law becomes applicable to a | ||||||
22 | taxing district as
provided in Section 18-213, "taxing | ||||||
23 | district" also includes those taxing
districts made subject to | ||||||
24 | this Law as provided in Section 18-213.
For the 2016 and 2017 | ||||||
25 | levy years, "taxing district" means each unit of local | ||||||
26 | government, school district, or community college district in |
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1 | the State with the power to levy taxes, including, but not | ||||||
2 | limited to, home rule units and taxing districts that were not | ||||||
3 | subject to this Law prior to the 2016 levy year; provided that, | ||||||
4 | for the 2016 levy year, "taxing district" does not include the | ||||||
5 | City of Chicago or a school district that has been
organized | ||||||
6 | under Article 34 of the School Code. For the 2018 levy year and | ||||||
7 | each levy year thereafter, "taxing district" means each | ||||||
8 | non-home rule unit of local government, school district, or | ||||||
9 | community college district in the State with the power to levy | ||||||
10 | taxes, but does not include a school district that has been
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11 | organized under Article 34 of the School Code.
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12 | "Aggregate extension" for taxing districts to which this | ||||||
13 | Law applied before
the 1995 levy year means the annual | ||||||
14 | corporate extension for the taxing
district and those special | ||||||
15 | purpose extensions that are made annually for
the taxing | ||||||
16 | district, excluding special purpose extensions: (a) made for | ||||||
17 | the
taxing district to pay interest or principal on general | ||||||
18 | obligation bonds
that were approved by referendum; (b) made for | ||||||
19 | any taxing district to pay
interest or principal on general | ||||||
20 | obligation bonds issued before October 1,
1991; (c) made for | ||||||
21 | any taxing district to pay interest or principal on bonds
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22 | issued to refund or continue to refund those bonds issued | ||||||
23 | before October 1,
1991; (d)
made for any taxing district to pay | ||||||
24 | interest or principal on bonds
issued to refund or continue to | ||||||
25 | refund bonds issued after October 1, 1991 that
were approved by | ||||||
26 | referendum; (e)
made for any taxing district to pay interest
or |
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1 | principal on revenue bonds issued before October 1, 1991 for | ||||||
2 | payment of
which a property tax levy or the full faith and | ||||||
3 | credit of the unit of local
government is pledged; however, a | ||||||
4 | tax for the payment of interest or principal
on those bonds | ||||||
5 | shall be made only after the governing body of the unit of | ||||||
6 | local
government finds that all other sources for payment are | ||||||
7 | insufficient to make
those payments; (f) made for payments | ||||||
8 | under a building commission lease when
the lease payments are | ||||||
9 | for the retirement of bonds issued by the commission
before | ||||||
10 | October 1, 1991, to pay for the building project; (g) made for | ||||||
11 | payments
due under installment contracts entered into before | ||||||
12 | October 1, 1991;
(h) made for payments of principal and | ||||||
13 | interest on bonds issued under the
Metropolitan Water | ||||||
14 | Reclamation District Act to finance construction projects
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15 | initiated before October 1, 1991; (i) made for payments of | ||||||
16 | principal and
interest on limited bonds, as defined in Section | ||||||
17 | 3 of the Local Government Debt
Reform Act, in an amount not to | ||||||
18 | exceed the debt service extension base less
the amount in items | ||||||
19 | (b), (c), (e), and (h) of this definition for
non-referendum | ||||||
20 | obligations, except obligations initially issued pursuant to
| ||||||
21 | referendum; (j) made for payments of principal and interest on | ||||||
22 | bonds
issued under Section 15 of the Local Government Debt | ||||||
23 | Reform Act; (k)
made
by a school district that participates in | ||||||
24 | the Special Education District of
Lake County, created by | ||||||
25 | special education joint agreement under Section
10-22.31 of the | ||||||
26 | School Code, for payment of the school district's share of the
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1 | amounts required to be contributed by the Special Education | ||||||
2 | District of Lake
County to the Illinois Municipal Retirement | ||||||
3 | Fund under Article 7 of the
Illinois Pension Code; the amount | ||||||
4 | of any extension under this item (k) shall be
certified by the | ||||||
5 | school district to the county clerk; (l) made to fund
expenses | ||||||
6 | of providing joint recreational programs for the handicapped | ||||||
7 | under
Section 5-8 of
the
Park District Code or Section 11-95-14 | ||||||
8 | of the Illinois Municipal Code; (m) made for temporary | ||||||
9 | relocation loan repayment purposes pursuant to Sections 2-3.77 | ||||||
10 | and 17-2.2d of the School Code; (n) made for payment of | ||||||
11 | principal and interest on any bonds issued under the authority | ||||||
12 | of Section 17-2.2d of the School Code; (o) made for | ||||||
13 | contributions to a firefighter's pension fund created under | ||||||
14 | Article 4 of the Illinois Pension Code, to the extent of the | ||||||
15 | amount certified under item (5) of Section 4-134 of the | ||||||
16 | Illinois Pension Code; and (p) made for road purposes in the | ||||||
17 | first year after a township assumes the rights, powers, duties, | ||||||
18 | assets, property, liabilities, obligations, and
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19 | responsibilities of a road district abolished under the | ||||||
20 | provisions of Section 6-133 of the Illinois Highway Code.
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21 | "Aggregate extension" for the taxing districts to which | ||||||
22 | this Law did not
apply before the 1995 levy year (except taxing | ||||||
23 | districts subject to this Law
in
accordance with Section 18-213 | ||||||
24 | or this amendatory Act of the 99th General Assembly ) means the | ||||||
25 | annual corporate extension for the
taxing district and those | ||||||
26 | special purpose extensions that are made annually for
the |
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1 | taxing district, excluding special purpose extensions: (a) | ||||||
2 | made for the
taxing district to pay interest or principal on | ||||||
3 | general obligation bonds that
were approved by referendum; (b) | ||||||
4 | made for any taxing district to pay interest
or principal on | ||||||
5 | general obligation bonds issued before March 1, 1995; (c) made
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6 | for any taxing district to pay interest or principal on bonds | ||||||
7 | issued to refund
or continue to refund those bonds issued | ||||||
8 | before March 1, 1995; (d) made for any
taxing district to pay | ||||||
9 | interest or principal on bonds issued to refund or
continue to | ||||||
10 | refund bonds issued after March 1, 1995 that were approved by
| ||||||
11 | referendum; (e) made for any taxing district to pay interest or | ||||||
12 | principal on
revenue bonds issued before March 1, 1995 for | ||||||
13 | payment of which a property tax
levy or the full faith and | ||||||
14 | credit of the unit of local government is pledged;
however, a | ||||||
15 | tax for the payment of interest or principal on those bonds | ||||||
16 | shall be
made only after the governing body of the unit of | ||||||
17 | local government finds that
all other sources for payment are | ||||||
18 | insufficient to make those payments; (f) made
for payments | ||||||
19 | under a building commission lease when the lease payments are | ||||||
20 | for
the retirement of bonds issued by the commission before | ||||||
21 | March 1, 1995 to
pay for the building project; (g) made for | ||||||
22 | payments due under installment
contracts entered into before | ||||||
23 | March 1, 1995; (h) made for payments of
principal and interest | ||||||
24 | on bonds issued under the Metropolitan Water Reclamation
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25 | District Act to finance construction projects initiated before | ||||||
26 | October 1,
1991; (h-4) made for stormwater management purposes |
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1 | by the Metropolitan Water Reclamation District of Greater | ||||||
2 | Chicago under Section 12 of the Metropolitan Water Reclamation | ||||||
3 | District Act; (i) made for payments of principal and interest | ||||||
4 | on limited bonds,
as defined in Section 3 of the Local | ||||||
5 | Government Debt Reform Act, in an amount
not to exceed the debt | ||||||
6 | service extension base less the amount in items (b),
(c), and | ||||||
7 | (e) of this definition for non-referendum obligations, except
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8 | obligations initially issued pursuant to referendum and bonds | ||||||
9 | described in
subsection (h) of this definition; (j) made for | ||||||
10 | payments of
principal and interest on bonds issued under | ||||||
11 | Section 15 of the Local Government
Debt Reform Act; (k) made | ||||||
12 | for payments of principal and interest on bonds
authorized by | ||||||
13 | Public Act 88-503 and issued under Section 20a of the Chicago
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14 | Park District Act for aquarium or
museum projects; (l) made for | ||||||
15 | payments of principal and interest on
bonds
authorized by | ||||||
16 | Public Act 87-1191 or 93-601 and (i) issued pursuant to Section | ||||||
17 | 21.2 of the Cook County Forest
Preserve District Act, (ii) | ||||||
18 | issued under Section 42 of the Cook County
Forest Preserve | ||||||
19 | District Act for zoological park projects, or (iii) issued
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20 | under Section 44.1 of the Cook County Forest Preserve District | ||||||
21 | Act for
botanical gardens projects; (m) made
pursuant
to | ||||||
22 | Section 34-53.5 of the School Code, whether levied annually or | ||||||
23 | not;
(n) made to fund expenses of providing joint recreational | ||||||
24 | programs for the
handicapped under Section 5-8 of the Park
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25 | District Code or Section 11-95-14 of the Illinois Municipal | ||||||
26 | Code;
(o) made by the
Chicago Park
District for recreational |
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1 | programs for the handicapped under subsection (c) of
Section
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2 | 7.06 of the Chicago Park District Act; (p) made for | ||||||
3 | contributions to a firefighter's pension fund created under | ||||||
4 | Article 4 of the Illinois Pension Code, to the extent of the | ||||||
5 | amount certified under item (5) of Section 4-134 of the | ||||||
6 | Illinois Pension Code; and (q) made by Ford Heights School | ||||||
7 | District 169 under Section 17-9.02 of the School Code.
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8 | "Aggregate extension" for all taxing districts to which | ||||||
9 | this Law applies in
accordance with Section 18-213, except for | ||||||
10 | those taxing districts subject to
paragraph (2) of subsection | ||||||
11 | (e) of Section 18-213, means the annual corporate
extension for | ||||||
12 | the
taxing district and those special purpose extensions that | ||||||
13 | are made annually for
the taxing district, excluding special | ||||||
14 | purpose extensions: (a) made for the
taxing district to pay | ||||||
15 | interest or principal on general obligation bonds that
were | ||||||
16 | approved by referendum; (b) made for any taxing district to pay | ||||||
17 | interest
or principal on general obligation bonds issued before | ||||||
18 | the date on which the
referendum making this
Law applicable to | ||||||
19 | the taxing district is held; (c) made
for any taxing district | ||||||
20 | to pay interest or principal on bonds issued to refund
or | ||||||
21 | continue to refund those bonds issued before the date on which | ||||||
22 | the
referendum making this Law
applicable to the taxing | ||||||
23 | district is held;
(d) made for any
taxing district to pay | ||||||
24 | interest or principal on bonds issued to refund or
continue to | ||||||
25 | refund bonds issued after the date on which the referendum | ||||||
26 | making
this Law
applicable to the taxing district is held if |
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| |||||||
1 | the bonds were approved by
referendum after the date on which | ||||||
2 | the referendum making this Law
applicable to the taxing | ||||||
3 | district is held; (e) made for any
taxing district to pay | ||||||
4 | interest or principal on
revenue bonds issued before the date | ||||||
5 | on which the referendum making this Law
applicable to the
| ||||||
6 | taxing district is held for payment of which a property tax
| ||||||
7 | levy or the full faith and credit of the unit of local | ||||||
8 | government is pledged;
however, a tax for the payment of | ||||||
9 | interest or principal on those bonds shall be
made only after | ||||||
10 | the governing body of the unit of local government finds that
| ||||||
11 | all other sources for payment are insufficient to make those | ||||||
12 | payments; (f) made
for payments under a building commission | ||||||
13 | lease when the lease payments are for
the retirement of bonds | ||||||
14 | issued by the commission before the date on which the
| ||||||
15 | referendum making this
Law applicable to the taxing district is | ||||||
16 | held to
pay for the building project; (g) made for payments due | ||||||
17 | under installment
contracts entered into before the date on | ||||||
18 | which the referendum making this Law
applicable to
the taxing | ||||||
19 | district is held;
(h) made for payments
of principal and | ||||||
20 | interest on limited bonds,
as defined in Section 3 of the Local | ||||||
21 | Government Debt Reform Act, in an amount
not to exceed the debt | ||||||
22 | service extension base less the amount in items (b),
(c), and | ||||||
23 | (e) of this definition for non-referendum obligations, except
| ||||||
24 | obligations initially issued pursuant to referendum; (i) made | ||||||
25 | for payments
of
principal and interest on bonds issued under | ||||||
26 | Section 15 of the Local Government
Debt Reform Act;
(j)
made |
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1 | for a qualified airport authority to pay interest or principal | ||||||
2 | on
general obligation bonds issued for the purpose of paying | ||||||
3 | obligations due
under, or financing airport facilities | ||||||
4 | required to be acquired, constructed,
installed or equipped | ||||||
5 | pursuant to, contracts entered into before March
1, 1996 (but | ||||||
6 | not including any amendments to such a contract taking effect | ||||||
7 | on
or after that date); (k) made to fund expenses of providing | ||||||
8 | joint
recreational programs for the handicapped under Section | ||||||
9 | 5-8 of
the
Park District Code or Section 11-95-14 of the | ||||||
10 | Illinois Municipal Code; (l) made for contributions to a | ||||||
11 | firefighter's pension fund created under Article 4 of the | ||||||
12 | Illinois Pension Code, to the extent of the amount certified | ||||||
13 | under item (5) of Section 4-134 of the Illinois Pension Code; | ||||||
14 | and (m) made for the taxing district to pay interest or | ||||||
15 | principal on general obligation bonds issued pursuant to | ||||||
16 | Section 19-3.10 of the School Code.
| ||||||
17 | "Aggregate extension" for all taxing districts to which | ||||||
18 | this Law applies in
accordance with paragraph (2) of subsection | ||||||
19 | (e) of Section 18-213 or this amendatory Act of the 99th | ||||||
20 | General Assembly means the
annual corporate extension for the
| ||||||
21 | taxing district and those special purpose extensions that are | ||||||
22 | made annually for
the taxing district, excluding special | ||||||
23 | purpose extensions: (a) made for the
taxing district to pay | ||||||
24 | interest or principal on general obligation bonds that
were | ||||||
25 | approved by referendum; (b) made for any taxing district to pay | ||||||
26 | interest
or principal on general obligation bonds issued before |
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1 | the effective date of
this amendatory Act of 1997;
(c) made
for | ||||||
2 | any taxing district to pay interest or principal on bonds | ||||||
3 | issued to refund
or continue to refund those bonds issued | ||||||
4 | before the effective date
of this amendatory Act of 1997;
(d) | ||||||
5 | made for any
taxing district to pay interest or principal on | ||||||
6 | bonds issued to refund or
continue to refund bonds issued after | ||||||
7 | the effective date of this amendatory Act
of 1997 if the bonds | ||||||
8 | were approved by referendum after the effective date of
this | ||||||
9 | amendatory Act of 1997;
(e) made for any
taxing district to pay | ||||||
10 | interest or principal on
revenue bonds issued before the | ||||||
11 | effective date of this amendatory Act of 1997
for payment of | ||||||
12 | which a property tax
levy or the full faith and credit of the | ||||||
13 | unit of local government is pledged;
however, a tax for the | ||||||
14 | payment of interest or principal on those bonds shall be
made | ||||||
15 | only after the governing body of the unit of local government | ||||||
16 | finds that
all other sources for payment are insufficient to | ||||||
17 | make those payments; (f) made
for payments under a building | ||||||
18 | commission lease when the lease payments are for
the retirement | ||||||
19 | of bonds issued by the commission before the effective date
of | ||||||
20 | this amendatory Act of 1997
to
pay for the building project; | ||||||
21 | (g) made for payments due under installment
contracts entered | ||||||
22 | into before the effective date of this amendatory Act of
1997;
| ||||||
23 | (h) made for payments
of principal and interest on limited | ||||||
24 | bonds,
as defined in Section 3 of the Local Government Debt | ||||||
25 | Reform Act, in an amount
not to exceed the debt service | ||||||
26 | extension base less the amount in items (b),
(c), and (e) of |
| |||||||
| |||||||
1 | this definition for non-referendum obligations, except
| ||||||
2 | obligations initially issued pursuant to referendum; (i) made | ||||||
3 | for payments
of
principal and interest on bonds issued under | ||||||
4 | Section 15 of the Local Government
Debt Reform Act;
(j)
made | ||||||
5 | for a qualified airport authority to pay interest or principal | ||||||
6 | on
general obligation bonds issued for the purpose of paying | ||||||
7 | obligations due
under, or financing airport facilities | ||||||
8 | required to be acquired, constructed,
installed or equipped | ||||||
9 | pursuant to, contracts entered into before March
1, 1996 (but | ||||||
10 | not including any amendments to such a contract taking effect | ||||||
11 | on
or after that date); (k) made to fund expenses of providing | ||||||
12 | joint
recreational programs for the handicapped under Section | ||||||
13 | 5-8 of
the
Park District Code or Section 11-95-14 of the | ||||||
14 | Illinois Municipal Code; and (l) made for contributions to a | ||||||
15 | firefighter's pension fund created under Article 4 of the | ||||||
16 | Illinois Pension Code, to the extent of the amount certified | ||||||
17 | under item (5) of Section 4-134 of the Illinois Pension Code.
| ||||||
18 | "Debt service extension base" means an amount equal to that | ||||||
19 | portion of the
extension for a taxing district for the 1994 | ||||||
20 | levy year, or for those taxing
districts subject to this Law in | ||||||
21 | accordance with Section 18-213, except for
those subject to | ||||||
22 | paragraph (2) of subsection (e) of Section 18-213, for the
levy
| ||||||
23 | year in which the referendum making this Law applicable to the | ||||||
24 | taxing district
is held, or for those taxing districts subject | ||||||
25 | to this Law in accordance with
paragraph (2) of subsection (e) | ||||||
26 | of Section 18-213 for the 1996 levy year,
or for those taxing
|
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| |||||||
1 | districts that become subject to this Law as a result of this | ||||||
2 | amendatory Act of the 99th General for the levy year in which | ||||||
3 | the taxing district first becomes subject to this Law, | ||||||
4 | constituting an
extension for payment of principal and interest | ||||||
5 | on bonds issued by the taxing
district without referendum, but | ||||||
6 | not including excluded non-referendum bonds. For park | ||||||
7 | districts (i) that were first
subject to this Law in 1991 or | ||||||
8 | 1995 and (ii) whose extension for the 1994 levy
year for the | ||||||
9 | payment of principal and interest on bonds issued by the park
| ||||||
10 | district without referendum (but not including excluded | ||||||
11 | non-referendum bonds)
was less than 51% of the amount for the | ||||||
12 | 1991 levy year constituting an
extension for payment of | ||||||
13 | principal and interest on bonds issued by the park
district | ||||||
14 | without referendum (but not including excluded non-referendum | ||||||
15 | bonds),
"debt service extension base" means an amount equal to | ||||||
16 | that portion of the
extension for the 1991 levy year | ||||||
17 | constituting an extension for payment of
principal and interest | ||||||
18 | on bonds issued by the park district without referendum
(but | ||||||
19 | not including excluded non-referendum bonds). A debt service | ||||||
20 | extension base established or increased at any time pursuant to | ||||||
21 | any provision of this Law, except Section 18-212, shall be | ||||||
22 | increased each year commencing with the later of (i) the 2009 | ||||||
23 | levy year or (ii) the first levy year in which this Law becomes | ||||||
24 | applicable to the taxing district, by the lesser of 5% or the | ||||||
25 | percentage increase in the Consumer Price Index during the | ||||||
26 | 12-month calendar year preceding the levy year. The debt |
| |||||||
| |||||||
1 | service extension
base may be established or increased as | ||||||
2 | provided under Section 18-212.
"Excluded non-referendum bonds" | ||||||
3 | means (i) bonds authorized by Public
Act 88-503 and issued | ||||||
4 | under Section 20a of the Chicago Park District Act for
aquarium | ||||||
5 | and museum projects; (ii) bonds issued under Section 15 of the
| ||||||
6 | Local Government Debt Reform Act; or (iii) refunding | ||||||
7 | obligations issued
to refund or to continue to refund | ||||||
8 | obligations initially issued pursuant to
referendum.
| ||||||
9 | "Special purpose extensions" include, but are not limited | ||||||
10 | to, extensions
for levies made on an annual basis for | ||||||
11 | unemployment and workers'
compensation, self-insurance, | ||||||
12 | contributions to pension plans, and extensions
made pursuant to | ||||||
13 | Section 6-601 of the Illinois Highway Code for a road
| ||||||
14 | district's permanent road fund whether levied annually or not. | ||||||
15 | The
extension for a special service area is not included in the
| ||||||
16 | aggregate extension.
| ||||||
17 | "Aggregate extension base" means the taxing district's | ||||||
18 | last preceding
aggregate extension as adjusted under Sections | ||||||
19 | 18-135, 18-215,
and 18-230.
An adjustment under Section 18-135 | ||||||
20 | shall be made for the 2007 levy year and all subsequent levy | ||||||
21 | years whenever one or more counties within which a taxing | ||||||
22 | district is located (i) used estimated valuations or rates when | ||||||
23 | extending taxes in the taxing district for the last preceding | ||||||
24 | levy year that resulted in the over or under extension of | ||||||
25 | taxes, or (ii) increased or decreased the tax extension for the | ||||||
26 | last preceding levy year as required by Section 18-135(c). |
| |||||||
| |||||||
1 | Whenever an adjustment is required under Section 18-135, the | ||||||
2 | aggregate extension base of the taxing district shall be equal | ||||||
3 | to the amount that the aggregate extension of the taxing | ||||||
4 | district would have been for the last preceding levy year if | ||||||
5 | either or both (i) actual, rather than estimated, valuations or | ||||||
6 | rates had been used to calculate the extension of taxes for the | ||||||
7 | last levy year, or (ii) the tax extension for the last | ||||||
8 | preceding levy year had not been adjusted as required by | ||||||
9 | subsection (c) of Section 18-135.
| ||||||
10 | Notwithstanding any other provision of law, for levy year | ||||||
11 | 2012, the aggregate extension base for West Northfield School | ||||||
12 | District No. 31 in Cook County shall be $12,654,592. | ||||||
13 | "Levy year" has the same meaning as "year" under Section
| ||||||
14 | 1-155.
| ||||||
15 | "New property" means (i) the assessed value, after final | ||||||
16 | board of review or
board of appeals action, of new improvements | ||||||
17 | or additions to existing
improvements on any parcel of real | ||||||
18 | property that increase the assessed value of
that real property | ||||||
19 | during the levy year multiplied by the equalization factor
| ||||||
20 | issued by the Department under Section 17-30, (ii) the assessed | ||||||
21 | value, after
final board of review or board of appeals action, | ||||||
22 | of real property not exempt
from real estate taxation, which | ||||||
23 | real property was exempt from real estate
taxation for any | ||||||
24 | portion of the immediately preceding levy year, multiplied by
| ||||||
25 | the equalization factor issued by the Department under Section | ||||||
26 | 17-30, including the assessed value, upon final stabilization |
| |||||||
| |||||||
1 | of occupancy after new construction is complete, of any real | ||||||
2 | property located within the boundaries of an otherwise or | ||||||
3 | previously exempt military reservation that is intended for | ||||||
4 | residential use and owned by or leased to a private corporation | ||||||
5 | or other entity,
(iii) in counties that classify in accordance | ||||||
6 | with Section 4 of Article
IX of the
Illinois Constitution, an | ||||||
7 | incentive property's additional assessed value
resulting from | ||||||
8 | a
scheduled increase in the level of assessment as applied to | ||||||
9 | the first year
final board of
review market value, and (iv) any | ||||||
10 | increase in assessed value due to oil or gas production from an | ||||||
11 | oil or gas well required to be permitted under the Hydraulic | ||||||
12 | Fracturing Regulatory Act that was not produced in or accounted | ||||||
13 | for during the previous levy year.
In addition, the county | ||||||
14 | clerk in a county containing a population of
3,000,000 or more | ||||||
15 | shall include in the 1997
recovered tax increment value for any | ||||||
16 | school district, any recovered tax
increment value that was | ||||||
17 | applicable to the 1995 tax year calculations.
| ||||||
18 | "Qualified airport authority" means an airport authority | ||||||
19 | organized under
the Airport Authorities Act and located in a | ||||||
20 | county bordering on the State of
Wisconsin and having a | ||||||
21 | population in excess of 200,000 and not greater than
500,000.
| ||||||
22 | "Recovered tax increment value" means, except as otherwise | ||||||
23 | provided in this
paragraph, the amount of the current year's | ||||||
24 | equalized assessed value, in the
first year after a | ||||||
25 | municipality terminates
the designation of an area as a | ||||||
26 | redevelopment project area previously
established under the |
| |||||||
| |||||||
1 | Tax Increment Allocation Development Act in the Illinois
| ||||||
2 | Municipal Code, previously established under the Industrial | ||||||
3 | Jobs Recovery Law
in the Illinois Municipal Code, previously | ||||||
4 | established under the Economic Development Project Area Tax | ||||||
5 | Increment Act of 1995, or previously established under the | ||||||
6 | Economic
Development Area Tax Increment Allocation Act, of each | ||||||
7 | taxable lot, block,
tract, or parcel of real property in the | ||||||
8 | redevelopment project area over and
above the initial equalized | ||||||
9 | assessed value of each property in the
redevelopment project | ||||||
10 | area.
For the taxes which are extended for the 1997 levy year, | ||||||
11 | the recovered tax
increment value for a non-home rule taxing | ||||||
12 | district that first became subject
to this Law for the 1995 | ||||||
13 | levy year because a majority of its 1994 equalized
assessed | ||||||
14 | value was in an affected county or counties shall be increased | ||||||
15 | if a
municipality terminated the designation of an area in 1993 | ||||||
16 | as a redevelopment
project area previously established under | ||||||
17 | the Tax Increment Allocation
Development Act in the Illinois | ||||||
18 | Municipal Code, previously established under
the Industrial | ||||||
19 | Jobs Recovery Law in the Illinois Municipal Code, or previously
| ||||||
20 | established under the Economic Development Area Tax Increment | ||||||
21 | Allocation Act,
by an amount equal to the 1994 equalized | ||||||
22 | assessed value of each taxable lot,
block, tract, or parcel of | ||||||
23 | real property in the redevelopment project area over
and above | ||||||
24 | the initial equalized assessed value of each property in the
| ||||||
25 | redevelopment project area.
In the first year after a | ||||||
26 | municipality
removes a taxable lot, block, tract, or parcel of |
| |||||||
| |||||||
1 | real property from a
redevelopment project area established | ||||||
2 | under the Tax Increment Allocation
Development Act in the | ||||||
3 | Illinois
Municipal Code, the Industrial Jobs Recovery Law
in | ||||||
4 | the Illinois Municipal Code, or the Economic
Development Area | ||||||
5 | Tax Increment Allocation Act, "recovered tax increment value"
| ||||||
6 | means the amount of the current year's equalized assessed value | ||||||
7 | of each taxable
lot, block, tract, or parcel of real property | ||||||
8 | removed from the redevelopment
project area over and above the | ||||||
9 | initial equalized assessed value of that real
property before | ||||||
10 | removal from the redevelopment project area.
| ||||||
11 | Except as otherwise provided in this Section, "limiting | ||||||
12 | rate" means a
fraction the numerator of which is the last
| ||||||
13 | preceding aggregate extension base times an amount equal to one | ||||||
14 | plus the
extension limitation defined in this Section and the | ||||||
15 | denominator of which
is the current year's equalized assessed | ||||||
16 | value of all real property in the
territory under the | ||||||
17 | jurisdiction of the taxing district during the prior
levy year. | ||||||
18 | For those taxing districts that reduced their aggregate
| ||||||
19 | extension for the last preceding levy year, the highest | ||||||
20 | aggregate extension
in any of the last 3 preceding levy years | ||||||
21 | shall be used for the purpose of
computing the limiting rate. | ||||||
22 | The denominator shall not include new
property or the recovered | ||||||
23 | tax increment
value.
If a new rate, a rate decrease, or a | ||||||
24 | limiting rate increase has been approved at an election held | ||||||
25 | after March 21, 2006, then (i) the otherwise applicable | ||||||
26 | limiting rate shall be increased by the amount of the new rate |
| |||||||
| |||||||
1 | or shall be reduced by the amount of the rate decrease, as the | ||||||
2 | case may be, or (ii) in the case of a limiting rate increase, | ||||||
3 | the limiting rate shall be equal to the rate set forth
in the | ||||||
4 | proposition approved by the voters for each of the years | ||||||
5 | specified in the proposition, after
which the limiting rate of | ||||||
6 | the taxing district shall be calculated as otherwise provided. | ||||||
7 | In the case of a taxing district that obtained referendum | ||||||
8 | approval for an increased limiting rate on March 20, 2012, the | ||||||
9 | limiting rate for tax year 2012 shall be the rate that | ||||||
10 | generates the approximate total amount of taxes extendable for | ||||||
11 | that tax year, as set forth in the proposition approved by the | ||||||
12 | voters; this rate shall be the final rate applied by the county | ||||||
13 | clerk for the aggregate of all capped funds of the district for | ||||||
14 | tax year 2012.
| ||||||
15 | (Source: P.A. 97-611, eff. 1-1-12; 97-1154, eff. 1-25-13; 98-6, | ||||||
16 | eff. 3-29-13; 98-23, eff. 6-17-13.)
| ||||||
17 | (35 ILCS 200/18-205)
| ||||||
18 | Sec. 18-205. Referendum to increase the extension | ||||||
19 | limitation. | ||||||
20 | (a) A taxing
district is limited to an extension limitation | ||||||
21 | as defined in Section 18-185 of 5% or the percentage increase
| ||||||
22 | in the Consumer Price Index during the 12-month calendar year | ||||||
23 | preceding the
levy year, whichever is less . A taxing district | ||||||
24 | may increase its extension
limitation for one or more levy | ||||||
25 | years if that taxing district holds a referendum
before the |
| |||||||
| |||||||
1 | levy date for the first levy year at which a majority of voters | ||||||
2 | voting on the issue approves
adoption of a higher extension | ||||||
3 | limitation. Referenda shall be conducted at a
regularly | ||||||
4 | scheduled election in accordance with the Election Code. | ||||||
5 | (b) Except as provided in subsection (c), the The question | ||||||
6 | shall be presented in
substantially the following manner for | ||||||
7 | all elections held after March 21, 2006 :
| ||||||
8 | Shall the extension limitation under the Property Tax | ||||||
9 | Extension Limitation Law for (insert the legal name, | ||||||
10 | number, if any, and county or counties of the taxing | ||||||
11 | district and geographic or other common name by which a | ||||||
12 | school or community college district is known and referred | ||||||
13 | to), Illinois, be increased from the lesser of 5% or the | ||||||
14 | percentage increase in the Consumer Price Index over the | ||||||
15 | prior levy year to (insert the percentage of the proposed | ||||||
16 | increase)% per year for (insert each levy year for which | ||||||
17 | the increased extension limitation will apply)? | ||||||
18 | (c) For referenda to increase the extension limitation for | ||||||
19 | levy year 2016 or 2017, the question shall be presented in
| ||||||
20 | substantially the following manner: | ||||||
21 | Shall the extension limitation under the Property Tax | ||||||
22 | Extension Limitation Law for (insert the legal name, | ||||||
23 | number, if any, and county or counties of the taxing | ||||||
24 | district and geographic or other common name by which a | ||||||
25 | school or community college district is known and referred | ||||||
26 | to), Illinois, be increased from 0% over the prior levy |
| |||||||
| |||||||
1 | year to (insert the percentage of the proposed increase)% | ||||||
2 | per year for (insert each levy year for which the increased | ||||||
3 | extension limitation will apply)? | ||||||
4 | (d) The votes must be recorded as "Yes" or "No".
| ||||||
5 | If a majority of voters voting on the issue approves the | ||||||
6 | adoption of
the increase, the increase shall be applicable for | ||||||
7 | each
levy year specified.
| ||||||
8 | The ballot for any question submitted pursuant to this | ||||||
9 | Section shall have printed thereon, but not as a part of the | ||||||
10 | question submitted, only the following supplemental | ||||||
11 | information (which shall be supplied to the election authority | ||||||
12 | by the taxing district) in substantially the following form: | ||||||
13 | (1) For the (insert the first levy year for which the | ||||||
14 | increased extension
limitation will be applicable) levy | ||||||
15 | year the approximate amount of the additional tax
| ||||||
16 | extendable against property containing a single family | ||||||
17 | residence and having a fair market
value at the time of the | ||||||
18 | referendum of $100,000 is estimated to be $.... | ||||||
19 | (2) Based upon an average annual percentage increase | ||||||
20 | (or decrease) in the
market value of such property of ...% | ||||||
21 | (insert percentage equal to the average
annual percentage | ||||||
22 | increase or decrease for the prior 3 levy years, at the | ||||||
23 | time the
submission of the question is initiated by the | ||||||
24 | taxing district, in the amount of (A) the
equalized | ||||||
25 | assessed value of the taxable property in the taxing | ||||||
26 | district less (B) the new
property included in the |
| |||||||
| |||||||
1 | equalized assessed value), the approximate amount of the
| ||||||
2 | additional tax extendable against such property for the ... | ||||||
3 | levy year is estimated to be
$... and for the ... levy year | ||||||
4 | is estimated to be $.... | ||||||
5 | Paragraph (2) shall be included only if the increased | ||||||
6 | extension limitation will be applicable for more than one year | ||||||
7 | and shall list each levy year for which the increased extension | ||||||
8 | limitation will be applicable. The additional tax shown for | ||||||
9 | each levy year shall be the approximate dollar amount of the | ||||||
10 | increase over the amount of the most recently completed | ||||||
11 | extension at the time the submission of the question is | ||||||
12 | initiated by the taxing district. The approximate amount of the | ||||||
13 | additional tax extendable shown in paragraphs (1) and (2) shall | ||||||
14 | be calculated by multiplying $100,000 (the fair market value of | ||||||
15 | the property without regard to any property tax exemptions) by | ||||||
16 | (i) the percentage level of assessment prescribed for that | ||||||
17 | property by statute, or by ordinance of the county board in | ||||||
18 | counties that classify property for purposes of taxation in | ||||||
19 | accordance with Section 4 of Article IX of the Illinois | ||||||
20 | Constitution; (ii) the most recent final equalization factor | ||||||
21 | certified to the county clerk by the Department of Revenue at | ||||||
22 | the time the taxing district initiates the submission of the | ||||||
23 | proposition to the electors; (iii) the last known aggregate | ||||||
24 | extension base of the taxing district at the time the | ||||||
25 | submission of the question is initiated by the taxing district; | ||||||
26 | and (iv) the difference between the percentage increase |
| |||||||
| |||||||
1 | proposed in the question and (A) the lesser of 5% or the | ||||||
2 | percentage increase in the Consumer Price Index for the prior | ||||||
3 | levy year (or an estimate of the percentage increase for the | ||||||
4 | prior levy year if the increase is unavailable at the time the | ||||||
5 | submission of the question is initiated by the taxing district) | ||||||
6 | or (B) 0%, for referenda submitted under subsection (c) ; and | ||||||
7 | dividing the result by the last known equalized assessed value | ||||||
8 | of the taxing district at the time the submission of the | ||||||
9 | question is initiated by the taxing district. This amendatory | ||||||
10 | Act of the 97th General Assembly is intended to clarify the | ||||||
11 | existing requirements of this Section, and shall not be | ||||||
12 | construed to validate any prior non-compliant referendum | ||||||
13 | language. Any notice required to be published in connection | ||||||
14 | with the submission of the question shall also contain this | ||||||
15 | supplemental information and shall not contain any other | ||||||
16 | supplemental information. Any error, miscalculation, or | ||||||
17 | inaccuracy in computing any amount set forth on the ballot or | ||||||
18 | in the notice that is not deliberate shall not invalidate or | ||||||
19 | affect the validity of any proposition approved. Notice of the | ||||||
20 | referendum shall be published and posted as otherwise required | ||||||
21 | by law, and the submission of the question shall be initiated | ||||||
22 | as provided by law.
| ||||||
23 | (Source: P.A. 97-1087, eff. 8-24-12.)
| ||||||
24 | (35 ILCS 200/18-213)
| ||||||
25 | Sec. 18-213.
Referenda on applicability of the Property Tax |
| |||||||
| |||||||
1 | Extension
Limitation Law.
| ||||||
2 | (a) The provisions of this Section do not apply to a taxing | ||||||
3 | district
subject
to this Law because a majority of its 1990 | ||||||
4 | equalized assessed value is in a
county or counties contiguous | ||||||
5 | to a county of 3,000,000 or more inhabitants, or
because a | ||||||
6 | majority of its 1994 equalized assessed value is in an affected
| ||||||
7 | county and the taxing district was not subject to this Law | ||||||
8 | before the 1995 levy
year.
| ||||||
9 | (b) The county board of a county that is not subject to | ||||||
10 | this Law
may, by ordinance or resolution, submit to the voters | ||||||
11 | of the
county the question of whether to
make all non-home rule | ||||||
12 | taxing districts
that
have all or a portion of their equalized | ||||||
13 | assessed valuation
situated in the county subject to this Law | ||||||
14 | in the manner set forth in this
Section.
| ||||||
15 | For purposes of this Section only:
| ||||||
16 | "Taxing district" has the same meaning provided in Section | ||||||
17 | 1-150.
| ||||||
18 | "Equalized
assessed valuation" means the equalized | ||||||
19 | assessed valuation for a taxing
district for the immediately | ||||||
20 | preceding levy year.
| ||||||
21 | (c) The ordinance or resolution shall request the | ||||||
22 | submission of
the
proposition at any election, except a | ||||||
23 | consolidated primary election, for the
purpose of voting for or | ||||||
24 | against making the Property
Tax Extension Limitation Law | ||||||
25 | applicable to all non-home rule taxing districts
that have all
| ||||||
26 | or a
portion of their equalized assessed valuation situated in |
| |||||||
| |||||||
1 | the county.
| ||||||
2 | The question shall be placed on a separate
ballot and shall | ||||||
3 | be in substantially the following form:
| ||||||
4 | Shall the Property Tax Extension Limitation Law (35 | ||||||
5 | ILCS 200/18-185 through
18-245), which
limits annual | ||||||
6 | property tax extension increases, apply to non-home
rule | ||||||
7 | taxing
districts with all or a portion of their equalized | ||||||
8 | assessed valuation located
in
(name of county)?
| ||||||
9 | Votes on the question shall be recorded as "yes" or "no".
| ||||||
10 | (d) The county clerk
shall order the proposition submitted | ||||||
11 | to the electors of the county
at the election specified in the | ||||||
12 | ordinance or resolution.
If part of the county is under the | ||||||
13 | jurisdiction of
a board or boards of election commissioners, | ||||||
14 | the county clerk
shall submit a certified copy of
the ordinance | ||||||
15 | or resolution to each board of election commissioners,
which | ||||||
16 | shall order the
proposition submitted to the electors of the | ||||||
17 | taxing district within its
jurisdiction at the election | ||||||
18 | specified in the ordinance or resolution.
| ||||||
19 | (e) (1) With respect to taxing districts having all of | ||||||
20 | their equalized
assessed
valuation located in the county, | ||||||
21 | if a majority of the votes cast on the
proposition are in | ||||||
22 | favor of the proposition, then this Law becomes applicable
| ||||||
23 | to the taxing district beginning on January 1 of the year | ||||||
24 | following the date of
the referendum.
| ||||||
25 | (2) With respect to taxing districts that meet all the | ||||||
26 | following
conditions this Law shall become applicable to |
| |||||||
| |||||||
1 | the taxing district beginning
on January 1, 1997. The | ||||||
2 | districts to which this paragraph (2) is applicable
| ||||||
3 | (A) do not have all of their equalized assessed | ||||||
4 | valuation located in a
single county,
| ||||||
5 | (B) have equalized assessed valuation in an | ||||||
6 | affected county,
| ||||||
7 | (C) meet the condition that each county, other than | ||||||
8 | an affected county,
in which any of the equalized | ||||||
9 | assessed valuation of the taxing district is
located | ||||||
10 | has held a referendum under this Section at any | ||||||
11 | election, except a
consolidated primary election, held | ||||||
12 | prior to the effective date of this
amendatory Act of | ||||||
13 | 1997, and
| ||||||
14 | (D) have a majority of the district's equalized | ||||||
15 | assessed valuation
located in one or more counties in | ||||||
16 | each of which the voters have approved a
referendum | ||||||
17 | under this Section prior to the effective date of this | ||||||
18 | amendatory
Act of 1997.
For purposes of this Section, | ||||||
19 | in determining whether a majority of the
equalized | ||||||
20 | assessed valuation of the taxing district is located in | ||||||
21 | one or more
counties in which the voters have approved | ||||||
22 | a referendum under this Section, the
equalized | ||||||
23 | assessed valuation of the taxing district in any | ||||||
24 | affected county
shall be included with the equalized | ||||||
25 | assessed value of the taxing district in
counties in | ||||||
26 | which the voters have approved the referendum.
|
| |||||||
| |||||||
1 | (3) With respect to taxing districts that do not have | ||||||
2 | all of
their equalized
assessed valuation located in a | ||||||
3 | single county and to which paragraph (2) of
subsection (e) | ||||||
4 | is not applicable, if each county other than an
affected | ||||||
5 | county in which any of
the equalized assessed valuation of | ||||||
6 | the taxing
district is located has held a referendum under | ||||||
7 | this Section at any election,
except a consolidated primary | ||||||
8 | election, held in any year and if a majority of
the | ||||||
9 | equalized
assessed valuation of the taxing district is | ||||||
10 | located in one or more counties
that have each approved a | ||||||
11 | referendum under this Section,
then this Law shall become | ||||||
12 | applicable to the taxing district on
January 1 of the year | ||||||
13 | following the year in which the last referendum in a
county | ||||||
14 | in which the taxing district has any equalized assessed | ||||||
15 | valuation is
held.
For the purposes of this Law, the last | ||||||
16 | referendum shall be deemed to be the
referendum making this | ||||||
17 | Law applicable to the taxing district. For purposes
of this | ||||||
18 | Section, in determining whether a majority of the equalized | ||||||
19 | assessed
valuation of the taxing district is located in one | ||||||
20 | or more counties that have
approved a referendum under this | ||||||
21 | Section, the equalized assessed valuation of
the taxing | ||||||
22 | district in any affected county shall be included with the | ||||||
23 | equalized
assessed value of the taxing district in counties | ||||||
24 | that have approved the
referendum.
| ||||||
25 | (f) Immediately after a referendum is held under this | ||||||
26 | Section, the county
clerk of the
county holding the referendum |
| |||||||
| |||||||
1 | shall give notice of the referendum having been
held and its | ||||||
2 | results to all taxing districts that have all
or a portion of | ||||||
3 | their equalized assessed valuation located in the county, the
| ||||||
4 | county clerk of any other county in which any of the equalized | ||||||
5 | assessed
valuation of any taxing district is located, and the | ||||||
6 | Department of Revenue.
After the last referendum affecting a | ||||||
7 | multi-county taxing district is held, the
Department of Revenue
| ||||||
8 | shall determine whether the taxing district is subject to this | ||||||
9 | Law
and, if so, shall notify the taxing district and the county | ||||||
10 | clerks of all of
the
counties in which a portion of the | ||||||
11 | equalized assessed valuation of the
taxing district is located | ||||||
12 | that, beginning the following January 1, the
taxing
district is | ||||||
13 | subject to this Law.
For each taxing district subject to | ||||||
14 | paragraph (2) of subsection (e) of this
Section, the Department | ||||||
15 | of Revenue shall notify the taxing district and the
county | ||||||
16 | clerks of all of the counties in which a portion of the | ||||||
17 | equalized
assessed valuation of the taxing district is located | ||||||
18 | that, beginning January 1,
1997, the taxing district is subject | ||||||
19 | to this Law.
| ||||||
20 | (g) Referenda held under this Section shall be conducted in | ||||||
21 | accordance with
the Election Code.
| ||||||
22 | (h) This Section is repealed on January 1, 2016. | ||||||
23 | (Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
| ||||||
24 | (35 ILCS 200/18-214)
| ||||||
25 | Sec. 18-214.
Referenda on removal of the applicability of |
| |||||||
| |||||||
1 | the Property Tax
Extension Limitation Law to non-home rule | ||||||
2 | taxing districts.
| ||||||
3 | (a) The provisions of this Section do not apply to a taxing | ||||||
4 | district that is
subject to this Law because a majority of its | ||||||
5 | 1990 equalized assessed value is
in a county or counties | ||||||
6 | contiguous to a county of 3,000,000 or more
inhabitants, or | ||||||
7 | because a majority of its 1994 equalized assessed value is in
| ||||||
8 | an
affected county and the taxing district was not subject to | ||||||
9 | this Law before the
1995 levy year.
| ||||||
10 | (b) For purposes of this Section only:
| ||||||
11 | "Taxing district" means any non-home rule taxing district | ||||||
12 | that became subject
to this Law under Section 18-213 of this | ||||||
13 | Law.
| ||||||
14 | "Equalized assessed valuation" means the equalized | ||||||
15 | assessed valuation for a
taxing district for the immediately | ||||||
16 | preceding levy year.
| ||||||
17 | (c) The county board of a county that became subject to | ||||||
18 | this Law by a
referendum approved by the voters of the county | ||||||
19 | under Section 18-213 may, by
ordinance or resolution, in the | ||||||
20 | manner set forth in this Section, submit to the
voters of the | ||||||
21 | county the question of whether this Law applies to all non-home
| ||||||
22 | rule taxing
districts that have all or a portion of their | ||||||
23 | equalized assessed valuation
situated in the county in the | ||||||
24 | manner set forth in this Section.
| ||||||
25 | (d) The ordinance or resolution shall request the | ||||||
26 | submission of the
proposition at any election, except a |
| |||||||
| |||||||
1 | consolidated primary election, for the
purpose of voting for or | ||||||
2 | against the continued application of the Property Tax
Extension | ||||||
3 | Limitation Law to all non-home rule taxing districts that have | ||||||
4 | all or
a portion of their equalized assessed valuation situated | ||||||
5 | in the county.
| ||||||
6 | The question shall be placed on a separate ballot and shall | ||||||
7 | be in
substantially the following form:
| ||||||
8 | Shall
the Property Tax
Extension Limitation Law (35 | ||||||
9 | ILCS 200/18-185 through 35 ILCS 200/18-245), which
limits | ||||||
10 | annual property tax extension increases, apply to non-home | ||||||
11 | rule taxing
districts with all or a portion of their | ||||||
12 | equalized assessed valuation located
in (name of county)?
| ||||||
13 | Votes on the question shall be recorded as "yes" or "no".
| ||||||
14 | (e) The county clerk shall order the proposition submitted | ||||||
15 | to the electors
of the county at the election specified in the | ||||||
16 | ordinance or resolution. If
part of the county is under the | ||||||
17 | jurisdiction of a board or boards of election
commissioners, | ||||||
18 | the county clerk shall submit a certified copy of the ordinance
| ||||||
19 | or resolution to each board of election commissioners, which | ||||||
20 | shall order the
proposition submitted to the electors of the | ||||||
21 | taxing district within its
jurisdiction at the election | ||||||
22 | specified in the ordinance or resolution.
| ||||||
23 | (f) With respect to taxing districts having all of their | ||||||
24 | equalized assessed
valuation located in one county, if a | ||||||
25 | majority of the votes cast on the
proposition are against the | ||||||
26 | proposition, then this Law shall not apply to the
taxing |
| |||||||
| |||||||
1 | district beginning on January 1 of the year following the date | ||||||
2 | of
the referendum.
| ||||||
3 | (g) With respect to taxing districts that do not have all | ||||||
4 | of their
equalized assessed valuation located in a single | ||||||
5 | county, if both of the
following conditions are met, then this | ||||||
6 | Law shall no longer apply to the taxing
district beginning on | ||||||
7 | January 1 of the year following the date of the
referendum.
| ||||||
8 | (1) Each county in which the district has any equalized | ||||||
9 | assessed valuation
must either, (i) have held a referendum | ||||||
10 | under this Section, (ii) be an affected
county, or (iii) | ||||||
11 | have held a referendum under Section 18-213 at which the
| ||||||
12 | voters rejected the proposition at the most recent election | ||||||
13 | at which the
question was on the ballot in the county.
| ||||||
14 | (2) The majority of the equalized assessed valuation of | ||||||
15 | the taxing
district,
other than any equalized assessed | ||||||
16 | valuation in an affected county, is in one or
more counties | ||||||
17 | in which the voters rejected the proposition. For purposes | ||||||
18 | of
this
Section, in determining whether a majority of the | ||||||
19 | equalized assessed valuation
of the taxing district is | ||||||
20 | located in one or more counties in which the voters
have | ||||||
21 | rejected the proposition under this Section, the equalized | ||||||
22 | assessed
valuation of any taxing district in a county which | ||||||
23 | has held a referendum under
Section 18-213 at which the | ||||||
24 | voters rejected that proposition, at the most
recent | ||||||
25 | election at which the question was on the ballot in the | ||||||
26 | county, will be
included with the equalized assessed value |
| |||||||
| |||||||
1 | of the taxing district in counties
in
which the voters have | ||||||
2 | rejected the referendum held under this Section.
| ||||||
3 | (h) Immediately after a referendum is held under this | ||||||
4 | Section, the county
clerk of the county holding the referendum | ||||||
5 | shall give notice of the referendum
having been held and its | ||||||
6 | results to all taxing districts that have all or a
portion of | ||||||
7 | their equalized assessed valuation located in the county, the | ||||||
8 | county
clerk of any other county in which any of the equalized | ||||||
9 | assessed valuation of
any such taxing district is located, and | ||||||
10 | the Department of Revenue. After the
last
referendum affecting | ||||||
11 | a multi-county taxing district is held, the Department of
| ||||||
12 | Revenue shall determine whether the taxing district is no | ||||||
13 | longer subject to
this Law and, if the taxing district is no | ||||||
14 | longer subject to this Law, the
Department of Revenue shall | ||||||
15 | notify the taxing district and the county clerks of
all of the | ||||||
16 | counties in which a portion of the equalized assessed valuation | ||||||
17 | of
the taxing district is located that, beginning on January 1 | ||||||
18 | of the
year following the date of the last
referendum, the | ||||||
19 | taxing district is no longer subject to this Law.
| ||||||
20 | (i) This Section is repealed on January 1, 2016. | ||||||
21 | (Source: P.A. 89-718, eff. 3-7-97.)
| ||||||
22 | (35 ILCS 200/18-242 new) | ||||||
23 | Sec. 18-242. Home rule. This Division 5 is a limitation, | ||||||
24 | under
subsection
(g) of Section 6 of Article VII of the | ||||||
25 | Illinois Constitution, on the power of
home rule units to tax. |
| |||||||
| |||||||
1 | Section 10. The Illinois Pension Code is amended by | ||||||
2 | changing Sections 17-127 and 17-129 as follows:
| ||||||
3 | (40 ILCS 5/17-127) (from Ch. 108 1/2, par. 17-127)
| ||||||
4 | Sec. 17-127. Financing; revenues for the Fund.
| ||||||
5 | (a) The revenues for the Fund shall consist of: (1) amounts | ||||||
6 | paid into
the Fund by contributors thereto and from employer | ||||||
7 | contributions and State
appropriations in accordance with this | ||||||
8 | Article; (2) amounts contributed to the
Fund by an Employer; | ||||||
9 | (3) amounts contributed to the Fund pursuant to any law
now in | ||||||
10 | force or hereafter to be enacted; (4) contributions from any | ||||||
11 | other
source; and (5) the earnings on investments.
| ||||||
12 | (b) The General Assembly finds that for many years the | ||||||
13 | State has
contributed to the Fund an annual amount that is | ||||||
14 | between 20% and 30% of the
amount of the annual State | ||||||
15 | contribution to the Article 16 retirement system,
and the | ||||||
16 | General Assembly declares that it is its goal and intention to | ||||||
17 | continue
this level of contribution to the Fund in the future.
| ||||||
18 | (c) Beginning in State fiscal year 1999, the State shall | ||||||
19 | include in its annual
contribution to the Fund an additional | ||||||
20 | amount equal to 0.544% of the Fund's
total teacher payroll; | ||||||
21 | except that this additional contribution need not be
made in a | ||||||
22 | fiscal year if the Board has certified in the previous fiscal | ||||||
23 | year
that the Fund is at least 90% funded, based on actuarial | ||||||
24 | determinations. These
additional State contributions are |
| |||||||
| |||||||
1 | intended to offset a portion of the cost to
the Fund of the | ||||||
2 | increases in retirement benefits resulting from this | ||||||
3 | amendatory
Act of 1998.
| ||||||
4 | (d) In addition to any other contribution required under | ||||||
5 | this Article, including the contribution required under | ||||||
6 | subsection (c), the State shall contribute to the Fund the | ||||||
7 | following amounts: | ||||||
8 | (1) For State fiscal year 2015, the State shall | ||||||
9 | contribute $199,200,000. | ||||||
10 | (2) For State fiscal year 2016, the State shall
| ||||||
11 | contribute $207,000,000. | ||||||
12 | (3) Beginning in State fiscal year 2017, the State
| ||||||
13 | shall contribute for each fiscal year an amount to be
| ||||||
14 | determined by the Fund, equal to the employer normal cost
| ||||||
15 | portion of the projected normal cost for that fiscal year. | ||||||
16 | (e) The Board shall determine the amount of State | ||||||
17 | contributions required for each fiscal year on the basis of the | ||||||
18 | actuarial tables and other assumptions adopted by the Board and | ||||||
19 | the recommendations of the actuary. On or before November 1 of | ||||||
20 | each year, beginning November 1, 2015, the Board shall submit | ||||||
21 | to the State Actuary, the Governor, and the General Assembly a | ||||||
22 | proposed certification of the amount of the required State | ||||||
23 | contribution to the Fund for the next fiscal year, along with | ||||||
24 | all of the actuarial assumptions, calculations, and data upon | ||||||
25 | which that proposed certification is based. | ||||||
26 | On or before January 1 of each year, beginning January 1,
|
| |||||||
| |||||||
1 | 2016, the State Actuary shall issue a preliminary report
| ||||||
2 | concerning the proposed certification and identifying, if
| ||||||
3 | necessary, recommended changes in actuarial assumptions that
| ||||||
4 | the Board must consider before finalizing its certification of
| ||||||
5 | the required State contributions. | ||||||
6 | (f) On or before January 15, 2016 and each January 15 | ||||||
7 | thereafter, the Board shall certify to the Governor and the
| ||||||
8 | General Assembly the amount of the required State contribution
| ||||||
9 | for the next fiscal year. The certification shall include a
| ||||||
10 | copy of the actuarial recommendations upon which it is based
| ||||||
11 | and shall specifically identify the Fund's projected employer
| ||||||
12 | normal cost for that fiscal year. The Board's certification
| ||||||
13 | must note any deviations from the State Actuary's recommended
| ||||||
14 | changes, the reason or reasons for not following the State
| ||||||
15 | Actuary's recommended changes, and the fiscal impact of not
| ||||||
16 | following the State Actuary's recommended changes on the
| ||||||
17 | required State contribution. | ||||||
18 | For the purposes of this Article, including issuing | ||||||
19 | vouchers, and for the purposes of subsection (h) of Section 1.1 | ||||||
20 | of the State Pension Funds Continuing Appropriation Act, the | ||||||
21 | State contributions specified for State fiscal years 2015 and | ||||||
22 | 2016 shall be deemed to have been certified, by operation of | ||||||
23 | law and without official action by the Board or the State | ||||||
24 | Actuary, in the amounts provided in subsection (d) of this | ||||||
25 | Section. | ||||||
26 | (g) With respect to the State contribution required under |
| |||||||
| |||||||
1 | subsection (d) of this Section for State fiscal year 2015, the | ||||||
2 | Board shall present to the State Comptroller a single voucher | ||||||
3 | for the full amount of that State contribution, in the amount | ||||||
4 | specified in subsection (d), no later than October 1, 2015. | ||||||
5 | (h) Beginning in State fiscal year 2016, on the 15th day of
| ||||||
6 | each month, or as soon thereafter as may be practicable, the
| ||||||
7 | Board shall submit vouchers for payment of State contributions | ||||||
8 | to the Fund, in a total monthly amount of one-twelfth of the
| ||||||
9 | required annual State contribution under subsection (d).
These | ||||||
10 | vouchers shall be paid by the State Comptroller and
Treasurer | ||||||
11 | by warrants drawn on the funds appropriated to the
Fund for | ||||||
12 | that fiscal year. If in any month the amount remaining
| ||||||
13 | unexpended from all other State appropriations to the Fund for
| ||||||
14 | the applicable fiscal year is less than the amount lawfully
| ||||||
15 | vouchered under this subsection, the difference shall be paid
| ||||||
16 | from the Common School Fund under the continuing appropriation
| ||||||
17 | authority provided in Section 1.1 of the State Pension Funds
| ||||||
18 | Continuing Appropriation Act. | ||||||
19 | (Source: P.A. 90-548, eff. 12-4-97; 90-566, eff. 1-2-98; | ||||||
20 | 90-582, eff.
5-27-98; 90-655, eff. 7-30-98.)
| ||||||
21 | (40 ILCS 5/17-129) (from Ch. 108 1/2, par. 17-129) | ||||||
22 | Sec. 17-129. Employer contributions; deficiency in Fund. | ||||||
23 | (a) If in any fiscal year of the Board of Education ending | ||||||
24 | prior to 1997 the
total amounts paid to the Fund from the Board | ||||||
25 | of Education (other than under
this subsection, and other than |
| |||||||
| |||||||
1 | amounts used for making or "picking up"
contributions on behalf | ||||||
2 | of teachers) and from the State do not equal the total
| ||||||
3 | contributions made by or on behalf of the teachers for such | ||||||
4 | year, or if the
total income of the Fund in any such fiscal | ||||||
5 | year of the Board of Education from
all sources is less than | ||||||
6 | the total such expenditures by the Fund for such year,
the | ||||||
7 | Board of Education shall, in the next succeeding year, in | ||||||
8 | addition to any
other payment to the Fund set apart and | ||||||
9 | appropriate from moneys from its tax
levy for educational | ||||||
10 | purposes, a sum sufficient to remove such deficiency or
| ||||||
11 | deficiencies, and promptly pay such sum into the Fund in order | ||||||
12 | to restore any
of the reserves of the Fund that may have been | ||||||
13 | so temporarily applied. Any
amounts received by the Fund after | ||||||
14 | December 4, 1997 from State appropriations, including under | ||||||
15 | Section
17-127, shall be a credit against and shall fully | ||||||
16 | satisfy any obligation that
may have arisen, or be claimed to | ||||||
17 | have arisen, under this subsection (a) as a
result of any | ||||||
18 | deficiency or deficiencies in the fiscal year of the Board of
| ||||||
19 | Education ending in calendar year 1997. | ||||||
20 | (b) (i) Notwithstanding any other provision of this | ||||||
21 | Section, and notwithstanding any prior certification by the | ||||||
22 | Board under subsection (c) for fiscal year 2011, the Board of | ||||||
23 | Education's total required contribution to the Fund for fiscal | ||||||
24 | year 2011 under this Section is $187,000,000. | ||||||
25 | (ii) Notwithstanding any other provision of this Section, | ||||||
26 | the Board of Education's total required contribution to the |
| |||||||
| |||||||
1 | Fund for fiscal year 2012 under this Section is $192,000,000. | ||||||
2 | (iii) Notwithstanding any other provision of this Section, | ||||||
3 | the Board of Education's total required contribution to the | ||||||
4 | Fund for fiscal year 2013 under this Section is $196,000,000. | ||||||
5 | (iv) For fiscal years 2014 and 2015 through 2059 , the | ||||||
6 | minimum contribution to the Fund to be made by the Board of | ||||||
7 | Education in each fiscal year shall be an amount determined by | ||||||
8 | the Fund to be sufficient to bring the total assets of the Fund | ||||||
9 | up to 90% of the total actuarial liabilities of the Fund by the | ||||||
10 | end of fiscal year 2059. In making these determinations, the | ||||||
11 | required Board of Education contribution shall be calculated | ||||||
12 | each year as a level percentage of the applicable employee | ||||||
13 | payrolls over the years remaining to and including fiscal year | ||||||
14 | 2059 and shall be determined under the projected unit credit | ||||||
15 | actuarial cost method. | ||||||
16 | (v) Notwithstanding any other provision of this Section, | ||||||
17 | the Board of Education's total required contribution to the | ||||||
18 | Fund for fiscal year 2016 under this Section is $207,000,000. | ||||||
19 | (vi) Notwithstanding any other provision of this Section, | ||||||
20 | the Board of Education's total required contribution to the | ||||||
21 | Fund for fiscal year 2017 under this Section is $211,000,000. | ||||||
22 | (vii) For fiscal years 2018 through 2063, the minimum | ||||||
23 | contribution to the Fund to be made by the Board of Education | ||||||
24 | in each fiscal year shall be an amount determined by the Fund | ||||||
25 | to be sufficient to bring the total assets of the Fund up to | ||||||
26 | 90% of the total actuarial liabilities of the Fund by the end |
| |||||||
| |||||||
1 | of fiscal year 2063. In making this determination, the required | ||||||
2 | Board of Education contribution shall be calculated each year | ||||||
3 | as a level percentage of the applicable employee payrolls over | ||||||
4 | the years remaining to and including fiscal year 2063 and shall | ||||||
5 | be determined under the projected unit credit actuarial cost | ||||||
6 | method. | ||||||
7 | (viii) (v) Beginning in fiscal year 2064 2060 , the minimum | ||||||
8 | Board of Education contribution for each fiscal year shall be | ||||||
9 | the amount needed to maintain the total assets of the Fund at | ||||||
10 | 90% of the total actuarial liabilities of the Fund. | ||||||
11 | (ix) (vi) Notwithstanding any other provision of this | ||||||
12 | subsection (b), for any fiscal year, the contribution to the | ||||||
13 | Fund from the Board of Education shall not be required to be in | ||||||
14 | excess of the amount calculated as needed to maintain the | ||||||
15 | assets (or cause the assets to be) at the 90% level by the end | ||||||
16 | of the fiscal year. | ||||||
17 | (x) (vii) Any contribution by the State to or for the | ||||||
18 | benefit of the Fund, including, without limitation, as referred | ||||||
19 | to under Section 17-127, shall be a credit against any | ||||||
20 | contribution required to be made by the Board of Education | ||||||
21 | under this subsection (b). | ||||||
22 | (c) The Board shall determine the amount of Board of | ||||||
23 | Education
contributions required for each fiscal year on the | ||||||
24 | basis of the actuarial
tables and other assumptions adopted by | ||||||
25 | the Board and the recommendations of
the actuary, in order to | ||||||
26 | meet the minimum contribution requirements of
subsections (a) |
| |||||||
| |||||||
1 | and (b). Annually, on or before February 28, the Board shall
| ||||||
2 | certify to the Board of Education the amount of the required | ||||||
3 | Board of Education
contribution for the coming fiscal year. The | ||||||
4 | certification shall include a
copy of the actuarial | ||||||
5 | recommendations upon which it is based. | ||||||
6 | (Source: P.A. 96-889, eff. 4-14-10.)
| ||||||
7 | Section 15. The State Pension Funds Continuing | ||||||
8 | Appropriation Act is amended by changing Section 1.1 as | ||||||
9 | follows:
| ||||||
10 | (40 ILCS 15/1.1)
| ||||||
11 | Sec. 1.1. Appropriations to certain retirement systems.
| ||||||
12 | (a) There is hereby appropriated from the General Revenue | ||||||
13 | Fund to the
General Assembly Retirement System, on a continuing | ||||||
14 | monthly basis, the amount,
if any, by which the total available | ||||||
15 | amount of all other appropriations to that
retirement system | ||||||
16 | for the payment of State contributions is less than the total
| ||||||
17 | amount of the vouchers for required State contributions | ||||||
18 | lawfully submitted by
the retirement system for that month | ||||||
19 | under Section 2-134 of the Illinois
Pension Code.
| ||||||
20 | (b) There is hereby appropriated from the General Revenue | ||||||
21 | Fund to the
State Universities Retirement System, on a | ||||||
22 | continuing monthly basis, the
amount, if any, by which the | ||||||
23 | total available amount of all other appropriations
to that | ||||||
24 | retirement system for the payment of State contributions, |
| |||||||
| |||||||
1 | including
any deficiency in the required contributions of the | ||||||
2 | optional
retirement program established under Section 15-158.2 | ||||||
3 | of the Illinois Pension
Code,
is less than
the total amount of | ||||||
4 | the vouchers for required State contributions lawfully
| ||||||
5 | submitted by the retirement system for that month under Section | ||||||
6 | 15-165 of the
Illinois Pension Code.
| ||||||
7 | (c) There is hereby appropriated from the Common School | ||||||
8 | Fund to the
Teachers' Retirement System of the State of | ||||||
9 | Illinois,
on a continuing monthly basis, the amount, if any, by | ||||||
10 | which the total
available amount of all other appropriations to | ||||||
11 | that retirement system for the
payment of State contributions | ||||||
12 | is less than the total amount of the vouchers
for required | ||||||
13 | State contributions lawfully submitted by the retirement | ||||||
14 | system
for that month under Section 16-158 of the Illinois | ||||||
15 | Pension Code.
| ||||||
16 | (d) There is hereby appropriated from the General Revenue | ||||||
17 | Fund to the Judges
Retirement System of Illinois, on a | ||||||
18 | continuing monthly basis, the amount, if
any, by which the | ||||||
19 | total available amount of all other appropriations to that
| ||||||
20 | retirement system for the payment of State contributions is | ||||||
21 | less than the total
amount of the vouchers for required State | ||||||
22 | contributions lawfully submitted by
the retirement system for | ||||||
23 | that month under Section 18-140 of the Illinois
Pension Code.
| ||||||
24 | (e) The continuing appropriations provided by subsections | ||||||
25 | (a), (b), (c), and (d) of this Section shall first
be available | ||||||
26 | in State fiscal year 1996. The continuing appropriations |
| |||||||
| |||||||
1 | provided by subsection (h) of this Section shall first
be | ||||||
2 | available as provided in that subsection (h).
| ||||||
3 | (f) For State fiscal year 2010 only, the continuing | ||||||
4 | appropriations provided by this Section are equal to the amount | ||||||
5 | certified by each System on or before December 31, 2008, less | ||||||
6 | (i) the gross proceeds of the bonds sold in fiscal year 2010 | ||||||
7 | under the authorization contained in subsection (a) of Section | ||||||
8 | 7.2 of the General Obligation Bond Act and (ii) any amounts | ||||||
9 | received from the State Pensions Fund. | ||||||
10 | (g) For State fiscal year 2011 only, the continuing | ||||||
11 | appropriations provided by this Section are equal to the amount
| ||||||
12 | certified by each System on or before April 1, 2011, less
(i) | ||||||
13 | the gross proceeds of the bonds sold in fiscal year 2011
under | ||||||
14 | the authorization contained in subsection (a) of Section
7.2 of | ||||||
15 | the General Obligation Bond Act and (ii) any amounts
received | ||||||
16 | from the State Pensions Fund. | ||||||
17 | (h) There is hereby appropriated from the Common School | ||||||
18 | Fund to the
Public School Teachers' Pension and Retirement Fund | ||||||
19 | of Chicago,
on a continuing monthly basis, the amount, if any, | ||||||
20 | by which the total
available amount of all other State | ||||||
21 | appropriations to that Retirement Fund for the
payment of State | ||||||
22 | contributions under subsection (d) of Section 17-127 of the | ||||||
23 | Illinois Pension Code is less than the total amount of the | ||||||
24 | vouchers
for required State contributions lawfully submitted | ||||||
25 | by the Retirement Fund
for that month under that Section | ||||||
26 | 17-127. |
| |||||||
| |||||||
1 | With respect to the State contribution required under | ||||||
2 | subsection (d) of Section 17-127 of the Illinois Pension Code | ||||||
3 | for State fiscal year 2015, the full amount of the State | ||||||
4 | contribution required for that fiscal year, as specified in | ||||||
5 | that subsection (d), is appropriated under this subsection (h) | ||||||
6 | and shall be paid upon presentation to the State Comptroller of | ||||||
7 | a single voucher submitted by the board of the Fund no later | ||||||
8 | than October 1, 2015. | ||||||
9 | (Source: P.A. 96-43, eff. 7-15-09; 96-1497, eff. 1-14-11; | ||||||
10 | 96-1511, eff. 1-27-11.)
| ||||||
11 | Section 20. The School Code is amended by adding Sections | ||||||
12 | 1C-10, 1D-5, and 18-21 and by changing Section 18-8.05 as | ||||||
13 | follows: | ||||||
14 | (105 ILCS 5/1C-10 new) | ||||||
15 | Sec. 1C-10. Repealer. This Article is repealed on June 1, | ||||||
16 | 2017. | ||||||
17 | (105 ILCS 5/1D-5 new) | ||||||
18 | Sec. 1D-5. Repealer. This Article is repealed on June 1, | ||||||
19 | 2017.
| ||||||
20 | (105 ILCS 5/18-8.05)
| ||||||
21 | Sec. 18-8.05. Basis for apportionment of general State | ||||||
22 | financial aid and
supplemental general State aid to the common |
| |||||||
| |||||||
1 | schools for the 1998-1999 and
subsequent school years.
| ||||||
2 | (A) General Provisions. | ||||||
3 | (1) The provisions of this Section apply to the 1998-1999 | ||||||
4 | and subsequent
school years. The system of general State | ||||||
5 | financial aid provided for in this
Section
is designed to | ||||||
6 | assure that, through a combination of State financial aid and
| ||||||
7 | required local resources, the financial support provided each | ||||||
8 | pupil in Average
Daily Attendance equals or exceeds a
| ||||||
9 | prescribed per pupil Foundation Level. This formula approach | ||||||
10 | imputes a level
of per pupil Available Local Resources and | ||||||
11 | provides for the basis to calculate
a per pupil level of | ||||||
12 | general State financial aid that, when added to Available
Local | ||||||
13 | Resources, equals or exceeds the Foundation Level. The
amount | ||||||
14 | of per pupil general State financial aid for school districts, | ||||||
15 | in
general, varies in inverse
relation to Available Local | ||||||
16 | Resources. Per pupil amounts are based upon
each school | ||||||
17 | district's Average Daily Attendance as that term is defined in | ||||||
18 | this
Section. | ||||||
19 | (2) In addition to general State financial aid, school | ||||||
20 | districts with
specified levels or concentrations of pupils | ||||||
21 | from low income households are
eligible to receive supplemental | ||||||
22 | general State financial aid grants as provided
pursuant to | ||||||
23 | subsection (H).
The supplemental State aid grants provided for | ||||||
24 | school districts under
subsection (H) shall be appropriated for | ||||||
25 | distribution to school districts as
part of the same line item |
| |||||||
| |||||||
1 | in which the general State financial aid of school
districts is | ||||||
2 | appropriated under this Section. | ||||||
3 | (3) To receive financial assistance under this Section, | ||||||
4 | school districts
are required to file claims with the State | ||||||
5 | Board of Education, subject to the
following requirements: | ||||||
6 | (a) Any school district which fails for any given | ||||||
7 | school year to maintain
school as required by law, or to | ||||||
8 | maintain a recognized school is not
eligible to file for | ||||||
9 | such school year any claim upon the Common School
Fund. In | ||||||
10 | case of nonrecognition of one or more attendance centers in | ||||||
11 | a
school district otherwise operating recognized schools, | ||||||
12 | the claim of the
district shall be reduced in the | ||||||
13 | proportion which the Average Daily
Attendance in the | ||||||
14 | attendance center or centers bear to the Average Daily
| ||||||
15 | Attendance in the school district. A "recognized school" | ||||||
16 | means any
public school which meets the standards as | ||||||
17 | established for recognition
by the State Board of | ||||||
18 | Education. A school district or attendance center
not | ||||||
19 | having recognition status at the end of a school term is | ||||||
20 | entitled to
receive State aid payments due upon a legal | ||||||
21 | claim which was filed while
it was recognized. | ||||||
22 | (b) School district claims filed under this Section are | ||||||
23 | subject to
Sections 18-9 and 18-12, except as otherwise | ||||||
24 | provided in this
Section. | ||||||
25 | (c) If a school district operates a full year school | ||||||
26 | under Section
10-19.1, the general State aid to the school |
| |||||||
| |||||||
1 | district shall be determined
by the State Board of | ||||||
2 | Education in accordance with this Section as near as
may be | ||||||
3 | applicable. | ||||||
4 | (d) (Blank). | ||||||
5 | (4) Except as provided in subsections (H) and (L), the | ||||||
6 | board of any district
receiving any of the grants provided for | ||||||
7 | in this Section may apply those funds
to any fund so received | ||||||
8 | for which that board is authorized to make expenditures
by law. | ||||||
9 | School districts are not required to exert a minimum | ||||||
10 | Operating Tax Rate in
order to qualify for assistance under | ||||||
11 | this Section. | ||||||
12 | (5) As used in this Section the following terms, when | ||||||
13 | capitalized, shall
have the meaning ascribed herein: | ||||||
14 | (a) "Average Daily Attendance": A count of pupil | ||||||
15 | attendance in school,
averaged as provided for in | ||||||
16 | subsection (C) and utilized in deriving per pupil
financial | ||||||
17 | support levels. | ||||||
18 | (b) "Available Local Resources": A computation of | ||||||
19 | local financial
support, calculated on the basis of Average | ||||||
20 | Daily Attendance and derived as
provided pursuant to | ||||||
21 | subsection (D). | ||||||
22 | (c) "Corporate Personal Property Replacement Taxes": | ||||||
23 | Funds paid to local
school districts pursuant to "An Act in | ||||||
24 | relation to the abolition of ad valorem
personal property | ||||||
25 | tax and the replacement of revenues lost thereby, and
| ||||||
26 | amending and repealing certain Acts and parts of Acts in |
| |||||||
| |||||||
1 | connection therewith",
certified August 14, 1979, as | ||||||
2 | amended (Public Act 81-1st S.S.-1). | ||||||
3 | (d) "Foundation Level": A prescribed level of per pupil | ||||||
4 | financial support
as provided for in subsection (B). | ||||||
5 | (e) "Operating Tax Rate": All school district property | ||||||
6 | taxes extended for
all purposes, except Bond and
Interest, | ||||||
7 | Summer School, Rent, Capital Improvement, and Vocational | ||||||
8 | Education
Building purposes.
| ||||||
9 | (B) Foundation Level. | ||||||
10 | (1) The Foundation Level is a figure established by the | ||||||
11 | State representing
the minimum level of per pupil financial | ||||||
12 | support that should be available to
provide for the basic | ||||||
13 | education of each pupil in
Average Daily Attendance. As set | ||||||
14 | forth in this Section, each school district
is assumed to exert
| ||||||
15 | a sufficient local taxing effort such that, in combination with | ||||||
16 | the aggregate
of general State
financial aid provided the | ||||||
17 | district, an aggregate of State and local resources
are | ||||||
18 | available to meet
the basic education needs of pupils in the | ||||||
19 | district. | ||||||
20 | (2) For the 1998-1999 school year, the Foundation Level of | ||||||
21 | support is
$4,225. For the 1999-2000 school year, the | ||||||
22 | Foundation Level of support is
$4,325. For the 2000-2001 school | ||||||
23 | year, the Foundation Level of support is
$4,425. For the | ||||||
24 | 2001-2002 school year and 2002-2003 school year, the
Foundation | ||||||
25 | Level of support is $4,560. For the 2003-2004 school year, the |
| |||||||
| |||||||
1 | Foundation Level of support is $4,810. For the 2004-2005 school | ||||||
2 | year, the Foundation Level of support is $4,964.
For the | ||||||
3 | 2005-2006 school year,
the Foundation Level of support is | ||||||
4 | $5,164. For the 2006-2007 school year, the Foundation Level of | ||||||
5 | support is $5,334. For the 2007-2008 school year, the | ||||||
6 | Foundation Level of support is $5,734. For the 2008-2009 school | ||||||
7 | year, the Foundation Level of support is $5,959. | ||||||
8 | (3) For the 2009-2010 school year and each school year | ||||||
9 | thereafter,
the Foundation Level of support is $6,119 or such | ||||||
10 | greater amount as
may be established by law by the General | ||||||
11 | Assembly.
| ||||||
12 | (C) Average Daily Attendance. | ||||||
13 | (1) For purposes of calculating general State aid pursuant | ||||||
14 | to subsection
(E), an Average Daily Attendance figure shall be | ||||||
15 | utilized. The Average Daily
Attendance figure for formula
| ||||||
16 | calculation purposes shall be the monthly average of the actual | ||||||
17 | number of
pupils in attendance of
each school district, as | ||||||
18 | further averaged for the best 3 months of pupil
attendance for | ||||||
19 | each
school district. In compiling the figures for the number | ||||||
20 | of pupils in
attendance, school districts
and the State Board | ||||||
21 | of Education shall, for purposes of general State aid
funding, | ||||||
22 | conform
attendance figures to the requirements of subsection | ||||||
23 | (F). | ||||||
24 | (2) The Average Daily Attendance figures utilized in | ||||||
25 | subsection (E) shall be
the requisite attendance data for the |
| |||||||
| |||||||
1 | school year immediately preceding
the
school year for which | ||||||
2 | general State aid is being calculated
or the average of the | ||||||
3 | attendance data for the 3 preceding school
years, whichever is | ||||||
4 | greater. The Average Daily Attendance figures
utilized in | ||||||
5 | subsection (H) shall be the requisite attendance data for the
| ||||||
6 | school year immediately preceding the school year for which | ||||||
7 | general
State aid is being calculated.
| ||||||
8 | (D) Available Local Resources. | ||||||
9 | (1) For purposes of calculating general State aid pursuant | ||||||
10 | to subsection
(E), a representation of Available Local | ||||||
11 | Resources per pupil, as that term is
defined and determined in | ||||||
12 | this subsection, shall be utilized. Available Local
Resources | ||||||
13 | per pupil shall include a calculated
dollar amount representing | ||||||
14 | local school district revenues from local property
taxes and | ||||||
15 | from
Corporate Personal Property Replacement Taxes, expressed | ||||||
16 | on the basis of pupils
in Average
Daily Attendance. Calculation | ||||||
17 | of Available Local Resources shall exclude any tax amnesty | ||||||
18 | funds received as a result of Public Act 93-26. | ||||||
19 | (2) In determining a school district's revenue from local | ||||||
20 | property taxes,
the State Board of Education shall utilize the | ||||||
21 | equalized assessed valuation of
all taxable property of each | ||||||
22 | school
district as of September 30 of the previous year. The | ||||||
23 | equalized assessed
valuation utilized shall
be obtained and | ||||||
24 | determined as provided in subsection (G). | ||||||
25 | (3) For school districts maintaining grades kindergarten |
| |||||||
| |||||||
1 | through 12, local
property tax
revenues per pupil shall be | ||||||
2 | calculated as the product of the applicable
equalized assessed
| ||||||
3 | valuation for the district multiplied by 3.00%, and divided by | ||||||
4 | the district's
Average Daily
Attendance figure. For school | ||||||
5 | districts maintaining grades kindergarten
through 8, local
| ||||||
6 | property tax revenues per pupil shall be calculated as the | ||||||
7 | product of the
applicable equalized
assessed valuation for the | ||||||
8 | district multiplied by 2.30%, and divided by the
district's | ||||||
9 | Average
Daily Attendance figure. For school districts | ||||||
10 | maintaining grades 9 through 12,
local property
tax revenues | ||||||
11 | per pupil shall be the applicable equalized assessed valuation | ||||||
12 | of
the district
multiplied by 1.05%, and divided by the | ||||||
13 | district's Average Daily
Attendance
figure. | ||||||
14 | For partial elementary unit districts created pursuant to | ||||||
15 | Article 11E of this Code, local property tax revenues per pupil | ||||||
16 | shall be calculated as the product of the equalized assessed | ||||||
17 | valuation for property within the partial elementary unit | ||||||
18 | district for elementary purposes, as defined in Article 11E of | ||||||
19 | this Code, multiplied by 2.06% and divided by the district's | ||||||
20 | Average Daily Attendance figure, plus the product of the | ||||||
21 | equalized assessed valuation for property within the partial | ||||||
22 | elementary unit district for high school purposes, as defined | ||||||
23 | in Article 11E of this Code, multiplied by 0.94% and divided by | ||||||
24 | the district's Average Daily Attendance figure.
| ||||||
25 | (4) The Corporate Personal Property Replacement Taxes paid | ||||||
26 | to each school
district during the calendar year one year |
| |||||||
| |||||||
1 | before the calendar year in which a
school year begins, divided | ||||||
2 | by the Average Daily Attendance figure for that
district, shall | ||||||
3 | be added to the local property tax revenues per pupil as
| ||||||
4 | derived by the application of the immediately preceding | ||||||
5 | paragraph (3). The sum
of these per pupil figures for each | ||||||
6 | school district shall constitute Available
Local Resources as | ||||||
7 | that term is utilized in subsection (E) in the calculation
of | ||||||
8 | general State aid.
| ||||||
9 | (E) Computation of General State Aid. | ||||||
10 | (1) For each school year, the amount of general State aid | ||||||
11 | allotted to a
school district shall be computed by the State | ||||||
12 | Board of Education as provided
in this subsection. | ||||||
13 | (2) For any school district for which Available Local | ||||||
14 | Resources per pupil
is less than the product of 0.93 times the | ||||||
15 | Foundation Level, general State aid
for that district shall be | ||||||
16 | calculated as an amount equal to the Foundation
Level minus | ||||||
17 | Available Local Resources, multiplied by the Average Daily
| ||||||
18 | Attendance of the school district. | ||||||
19 | (3) For any school district for which Available Local | ||||||
20 | Resources per pupil
is equal to or greater than the product of | ||||||
21 | 0.93 times the Foundation Level and
less than the product of | ||||||
22 | 1.75 times the Foundation Level, the general State aid
per | ||||||
23 | pupil shall be a decimal proportion of the Foundation Level | ||||||
24 | derived using a
linear algorithm. Under this linear algorithm, | ||||||
25 | the calculated general State
aid per pupil shall decline in |
| |||||||
| |||||||
1 | direct linear fashion from 0.07 times the
Foundation Level for | ||||||
2 | a school district with Available Local Resources equal to
the | ||||||
3 | product of 0.93 times the Foundation Level, to 0.05 times the | ||||||
4 | Foundation
Level for a school district with Available Local | ||||||
5 | Resources equal to the product
of 1.75 times the Foundation | ||||||
6 | Level. The allocation of general
State aid for school districts | ||||||
7 | subject to this paragraph 3 shall be the
calculated general | ||||||
8 | State aid
per pupil figure multiplied by the Average Daily | ||||||
9 | Attendance of the school
district. | ||||||
10 | (4) For any school district for which Available Local | ||||||
11 | Resources per pupil
equals or exceeds the product of 1.75 times | ||||||
12 | the Foundation Level, the general
State aid for the school | ||||||
13 | district shall be calculated as the product of $218
multiplied | ||||||
14 | by the Average Daily Attendance of the school
district. | ||||||
15 | (5) The amount of general State aid allocated to a school | ||||||
16 | district for
the 1999-2000 school year meeting the requirements | ||||||
17 | set forth in paragraph (4)
of subsection
(G) shall be increased | ||||||
18 | by an amount equal to the general State aid that
would have | ||||||
19 | been received by the district for the 1998-1999 school year by
| ||||||
20 | utilizing the Extension Limitation Equalized Assessed | ||||||
21 | Valuation as calculated
in paragraph (4) of subsection (G) less | ||||||
22 | the general State aid allotted for the
1998-1999
school year. | ||||||
23 | This amount shall be deemed a one time increase, and shall not
| ||||||
24 | affect any future general State aid allocations.
| ||||||
25 | (F) Compilation of Average Daily Attendance. |
| |||||||
| |||||||
1 | (1) Each school district shall, by July 1 of each year, | ||||||
2 | submit to the State
Board of Education, on forms prescribed by | ||||||
3 | the State Board of Education,
attendance figures for the school | ||||||
4 | year that began in the preceding calendar
year. The attendance | ||||||
5 | information so transmitted shall identify the average
daily | ||||||
6 | attendance figures for each month of the school year. Beginning | ||||||
7 | with
the general State aid claim form for the 2002-2003 school
| ||||||
8 | year, districts shall calculate Average Daily Attendance as | ||||||
9 | provided in
subdivisions (a), (b), and (c) of this paragraph | ||||||
10 | (1). | ||||||
11 | (a) In districts that do not hold year-round classes,
| ||||||
12 | days of attendance in August shall be added to the month of | ||||||
13 | September and any
days of attendance in June shall be added | ||||||
14 | to the month of May. | ||||||
15 | (b) In districts in which all buildings hold year-round | ||||||
16 | classes,
days of attendance in July and August shall be | ||||||
17 | added to the month
of September and any days of attendance | ||||||
18 | in June shall be added to
the month of May. | ||||||
19 | (c) In districts in which some buildings, but not all, | ||||||
20 | hold
year-round classes, for the non-year-round buildings, | ||||||
21 | days of
attendance in August shall be added to the month of | ||||||
22 | September
and any days of attendance in June shall be added | ||||||
23 | to the month of
May. The average daily attendance for the | ||||||
24 | year-round buildings
shall be computed as provided in | ||||||
25 | subdivision (b) of this paragraph
(1). To calculate the | ||||||
26 | Average Daily Attendance for the district, the
average |
| |||||||
| |||||||
1 | daily attendance for the year-round buildings shall be
| ||||||
2 | multiplied by the days in session for the non-year-round | ||||||
3 | buildings
for each month and added to the monthly | ||||||
4 | attendance of the
non-year-round buildings. | ||||||
5 | Except as otherwise provided in this Section, days of
| ||||||
6 | attendance by pupils shall be counted only for sessions of not | ||||||
7 | less than
5 clock hours of school work per day under direct | ||||||
8 | supervision of: (i)
teachers, or (ii) non-teaching personnel or | ||||||
9 | volunteer personnel when engaging
in non-teaching duties and | ||||||
10 | supervising in those instances specified in
subsection (a) of | ||||||
11 | Section 10-22.34 and paragraph 10 of Section 34-18, with
pupils | ||||||
12 | of legal school age and in kindergarten and grades 1 through | ||||||
13 | 12. | ||||||
14 | Days of attendance by tuition pupils shall be accredited | ||||||
15 | only to the
districts that pay the tuition to a recognized | ||||||
16 | school. | ||||||
17 | (2) Days of attendance by pupils of less than 5 clock hours | ||||||
18 | of school
shall be subject to the following provisions in the | ||||||
19 | compilation of Average
Daily Attendance. | ||||||
20 | (a) Pupils regularly enrolled in a public school for | ||||||
21 | only a part of
the school day may be counted on the basis | ||||||
22 | of 1/6 day for every class hour
of instruction of 40 | ||||||
23 | minutes or more attended pursuant to such enrollment,
| ||||||
24 | unless a pupil is
enrolled in a block-schedule format of 80 | ||||||
25 | minutes or more of instruction,
in which case the pupil may | ||||||
26 | be counted on the basis of the proportion of
minutes of |
| |||||||
| |||||||
1 | school work completed each day to the minimum number of
| ||||||
2 | minutes that school work is required to be held that day. | ||||||
3 | (b) (Blank). | ||||||
4 | (c) A session of 4 or more clock hours may be counted | ||||||
5 | as a day of
attendance upon certification by the regional | ||||||
6 | superintendent, and
approved by the State Superintendent | ||||||
7 | of Education to the extent that the
district has been | ||||||
8 | forced to use daily multiple sessions. | ||||||
9 | (d) A session of 3 or more clock hours may be counted | ||||||
10 | as a day of
attendance (1) when the remainder of the school | ||||||
11 | day or at least
2 hours in the evening of that day is | ||||||
12 | utilized for an
in-service training program for teachers, | ||||||
13 | up to a maximum of 5 days per
school year, provided a | ||||||
14 | district conducts an in-service
training program for | ||||||
15 | teachers in accordance with Section 10-22.39 of this Code; | ||||||
16 | or, in lieu of 4 such days, 2 full days may
be used, in | ||||||
17 | which event each such day
may be counted as a day required | ||||||
18 | for a legal school calendar pursuant to Section 10-19 of | ||||||
19 | this Code; (1.5) when, of the 5 days allowed under item | ||||||
20 | (1), a maximum of 4 days are used for parent-teacher | ||||||
21 | conferences, or, in lieu of 4 such days, 2 full days are | ||||||
22 | used, in which case each such day may be counted as a | ||||||
23 | calendar day required under Section 10-19 of this Code, | ||||||
24 | provided that the full-day, parent-teacher conference | ||||||
25 | consists of (i) a minimum of 5 clock hours of | ||||||
26 | parent-teacher conferences, (ii) both a minimum of 2 clock |
| |||||||
| |||||||
1 | hours of parent-teacher conferences held in the evening | ||||||
2 | following a full day of student attendance, as specified in | ||||||
3 | subsection (F)(1)(c), and a minimum of 3 clock hours of | ||||||
4 | parent-teacher conferences held on the day immediately | ||||||
5 | following evening parent-teacher conferences, or (iii) | ||||||
6 | multiple parent-teacher conferences held in the evenings | ||||||
7 | following full days of student attendance, as specified in | ||||||
8 | subsection (F)(1)(c), in which the time used for the | ||||||
9 | parent-teacher conferences is equivalent to a minimum of 5 | ||||||
10 | clock hours; and (2) when days in
addition to
those | ||||||
11 | provided in items (1) and (1.5) are scheduled by a school | ||||||
12 | pursuant to its school
improvement plan adopted under | ||||||
13 | Article 34 or its revised or amended school
improvement | ||||||
14 | plan adopted under Article 2, provided that (i) such | ||||||
15 | sessions of
3 or more clock hours are scheduled to occur at | ||||||
16 | regular intervals, (ii) the
remainder of the school days in | ||||||
17 | which such sessions occur are utilized
for in-service | ||||||
18 | training programs or other staff development activities | ||||||
19 | for
teachers, and (iii) a sufficient number of minutes of | ||||||
20 | school work under the
direct supervision of teachers are | ||||||
21 | added to the school days between such
regularly scheduled | ||||||
22 | sessions to accumulate not less than the number of minutes
| ||||||
23 | by which such sessions of 3 or more clock hours fall short | ||||||
24 | of 5 clock hours.
Any full days used for the purposes of | ||||||
25 | this paragraph shall not be considered
for
computing | ||||||
26 | average daily attendance. Days scheduled for in-service |
| |||||||
| |||||||
1 | training
programs, staff development activities, or | ||||||
2 | parent-teacher conferences may be
scheduled separately for | ||||||
3 | different
grade levels and different attendance centers of | ||||||
4 | the district. | ||||||
5 | (e) A session of not less than one clock hour of | ||||||
6 | teaching
hospitalized or homebound pupils on-site or by | ||||||
7 | telephone to the classroom may
be counted as 1/2 day of | ||||||
8 | attendance, however these pupils must receive 4 or
more | ||||||
9 | clock hours of instruction to be counted for a full day of | ||||||
10 | attendance. | ||||||
11 | (f) A session of at least 4 clock hours may be counted | ||||||
12 | as a day of
attendance for first grade pupils, and pupils | ||||||
13 | in full day kindergartens,
and a session of 2 or more hours | ||||||
14 | may be counted as 1/2 day of attendance by
pupils in | ||||||
15 | kindergartens which provide only 1/2 day of attendance. | ||||||
16 | (g) For children with disabilities who are below the | ||||||
17 | age of 6 years and
who
cannot attend 2 or more clock hours | ||||||
18 | because of their disability or
immaturity, a session of not | ||||||
19 | less than one clock hour may be counted as 1/2 day
of | ||||||
20 | attendance; however for such children whose educational | ||||||
21 | needs so require
a session of 4 or more clock hours may be | ||||||
22 | counted as a full day of attendance. | ||||||
23 | (h) A recognized kindergarten which provides for only | ||||||
24 | 1/2 day of
attendance by each pupil shall not have more | ||||||
25 | than 1/2 day of attendance
counted in any one day. However, | ||||||
26 | kindergartens may count 2 1/2 days
of
attendance in any 5 |
| |||||||
| |||||||
1 | consecutive school days. When a pupil attends such a
| ||||||
2 | kindergarten for 2 half days on any one school day, the | ||||||
3 | pupil shall have
the following day as a day absent from | ||||||
4 | school, unless the school district
obtains permission in | ||||||
5 | writing from the State Superintendent of Education.
| ||||||
6 | Attendance at kindergartens which provide for a full day of | ||||||
7 | attendance by
each pupil shall be counted the same as | ||||||
8 | attendance by first grade pupils.
Only the first year of | ||||||
9 | attendance in one kindergarten shall be counted,
except in | ||||||
10 | case of children who entered the kindergarten in their | ||||||
11 | fifth year
whose educational development requires a second | ||||||
12 | year of kindergarten as
determined under the rules and | ||||||
13 | regulations of the State Board of Education. | ||||||
14 | (i) On the days when the assessment that includes a | ||||||
15 | college and career ready determination is
administered | ||||||
16 | under subsection (c) of Section 2-3.64a-5 of this Code, the | ||||||
17 | day
of attendance for a pupil whose school
day must be | ||||||
18 | shortened to accommodate required testing procedures may
| ||||||
19 | be less than 5 clock hours and shall be counted towards the | ||||||
20 | 176 days of actual pupil attendance required under Section | ||||||
21 | 10-19 of this Code, provided that a sufficient number of | ||||||
22 | minutes
of school work in excess of 5 clock hours are first | ||||||
23 | completed on other school
days to compensate for the loss | ||||||
24 | of school work on the examination days. | ||||||
25 | (j) Pupils enrolled in a remote educational program | ||||||
26 | established under Section 10-29 of this Code may be counted |
| |||||||
| |||||||
1 | on the basis of one-fifth day of attendance for every clock | ||||||
2 | hour of instruction attended in the remote educational | ||||||
3 | program, provided that, in any month, the school district | ||||||
4 | may not claim for a student enrolled in a remote | ||||||
5 | educational program more days of attendance than the | ||||||
6 | maximum number of days of attendance the district can claim | ||||||
7 | (i) for students enrolled in a building holding year-round | ||||||
8 | classes if the student is classified as participating in | ||||||
9 | the remote educational program on a year-round schedule or | ||||||
10 | (ii) for students enrolled in a building not holding | ||||||
11 | year-round classes if the student is not classified as | ||||||
12 | participating in the remote educational program on a | ||||||
13 | year-round schedule.
| ||||||
14 | (G) Equalized Assessed Valuation Data. | ||||||
15 | (1) For purposes of the calculation of Available Local | ||||||
16 | Resources required
pursuant to subsection (D), the
State Board | ||||||
17 | of Education shall secure from the Department of
Revenue the | ||||||
18 | value as equalized or assessed by the Department of Revenue of
| ||||||
19 | all taxable property of every school district, together with | ||||||
20 | (i) the applicable
tax rate used in extending taxes for the | ||||||
21 | funds of the district as of
September 30 of the previous year
| ||||||
22 | and (ii) the limiting rate for all school
districts subject to | ||||||
23 | property tax extension limitations as imposed under the
| ||||||
24 | Property Tax Extension Limitation Law.
| ||||||
25 | The Department of Revenue shall add to the equalized |
| |||||||
| |||||||
1 | assessed value of all
taxable
property of each school district | ||||||
2 | situated entirely or partially within a county
that is or was | ||||||
3 | subject to the
provisions of Section 15-176 or 15-177 of the | ||||||
4 | Property Tax Code (a)
an amount equal to the total amount by | ||||||
5 | which the
homestead exemption allowed under Section 15-176 or | ||||||
6 | 15-177 of the Property Tax Code for
real
property situated in | ||||||
7 | that school district exceeds the total amount that would
have | ||||||
8 | been
allowed in that school district if the maximum reduction | ||||||
9 | under Section 15-176
was
(i) $4,500 in Cook County or $3,500 in | ||||||
10 | all other counties in tax year 2003 or (ii) $5,000 in all | ||||||
11 | counties in tax year 2004 and thereafter and (b) an amount | ||||||
12 | equal to the aggregate amount for the taxable year of all | ||||||
13 | additional exemptions under Section 15-175 of the Property Tax | ||||||
14 | Code for owners with a household income of $30,000 or less. The | ||||||
15 | county clerk of any county that is or was subject to the | ||||||
16 | provisions of Section 15-176 or 15-177 of the Property Tax Code | ||||||
17 | shall
annually calculate and certify to the Department of | ||||||
18 | Revenue for each school
district all
homestead exemption | ||||||
19 | amounts under Section 15-176 or 15-177 of the Property Tax Code | ||||||
20 | and all amounts of additional exemptions under Section 15-175 | ||||||
21 | of the Property Tax Code for owners with a household income of | ||||||
22 | $30,000 or less. It is the intent of this paragraph that if the | ||||||
23 | general homestead exemption for a parcel of property is | ||||||
24 | determined under Section 15-176 or 15-177 of the Property Tax | ||||||
25 | Code rather than Section 15-175, then the calculation of | ||||||
26 | Available Local Resources shall not be affected by the |
| |||||||
| |||||||
1 | difference, if any, between the amount of the general homestead | ||||||
2 | exemption allowed for that parcel of property under Section | ||||||
3 | 15-176 or 15-177 of the Property Tax Code and the amount that | ||||||
4 | would have been allowed had the general homestead exemption for | ||||||
5 | that parcel of property been determined under Section 15-175 of | ||||||
6 | the Property Tax Code. It is further the intent of this | ||||||
7 | paragraph that if additional exemptions are allowed under | ||||||
8 | Section 15-175 of the Property Tax Code for owners with a | ||||||
9 | household income of less than $30,000, then the calculation of | ||||||
10 | Available Local Resources shall not be affected by the | ||||||
11 | difference, if any, because of those additional exemptions. | ||||||
12 | This equalized assessed valuation, as adjusted further by | ||||||
13 | the requirements of
this subsection, shall be utilized in the | ||||||
14 | calculation of Available Local
Resources. | ||||||
15 | (2) The equalized assessed valuation in paragraph (1) shall | ||||||
16 | be adjusted, as
applicable, in the following manner: | ||||||
17 | (a) For the purposes of calculating State aid under | ||||||
18 | this Section,
with respect to any part of a school district | ||||||
19 | within a redevelopment
project area in respect to which a | ||||||
20 | municipality has adopted tax
increment allocation | ||||||
21 | financing pursuant to the Tax Increment Allocation
| ||||||
22 | Redevelopment Act, Sections 11-74.4-1 through 11-74.4-11 | ||||||
23 | of the Illinois
Municipal Code or the Industrial Jobs | ||||||
24 | Recovery Law, Sections 11-74.6-1 through
11-74.6-50 of the | ||||||
25 | Illinois Municipal Code, no part of the current equalized
| ||||||
26 | assessed valuation of real property located in any such |
| |||||||
| |||||||
1 | project area which is
attributable to an increase above the | ||||||
2 | total initial equalized assessed
valuation of such | ||||||
3 | property shall be used as part of the equalized assessed
| ||||||
4 | valuation of the district, until such time as all
| ||||||
5 | redevelopment project costs have been paid, as provided in | ||||||
6 | Section 11-74.4-8
of the Tax Increment Allocation | ||||||
7 | Redevelopment Act or in Section 11-74.6-35 of
the | ||||||
8 | Industrial Jobs Recovery Law. For the purpose of
the | ||||||
9 | equalized assessed valuation of the
district, the total | ||||||
10 | initial equalized assessed valuation or the current
| ||||||
11 | equalized assessed valuation, whichever is lower, shall be | ||||||
12 | used until
such time as all redevelopment project costs | ||||||
13 | have been paid. | ||||||
14 | (b) The real property equalized assessed valuation for | ||||||
15 | a school district
shall be adjusted by subtracting from the | ||||||
16 | real property
value as equalized or assessed by the | ||||||
17 | Department of Revenue for the
district an amount computed | ||||||
18 | by dividing the amount of any abatement of
taxes under | ||||||
19 | Section 18-170 of the Property Tax Code by 3.00% for a | ||||||
20 | district
maintaining grades kindergarten through 12, by | ||||||
21 | 2.30% for a district
maintaining grades kindergarten | ||||||
22 | through 8, or by 1.05% for a
district
maintaining grades 9 | ||||||
23 | through 12 and adjusted by an amount computed by dividing
| ||||||
24 | the amount of any abatement of taxes under subsection (a) | ||||||
25 | of Section 18-165 of
the Property Tax Code by the same | ||||||
26 | percentage rates for district type as
specified in this |
| |||||||
| |||||||
1 | subparagraph (b). | ||||||
2 | (3) For the 1999-2000 school year and each school year | ||||||
3 | thereafter, if a
school district meets all of the criteria of | ||||||
4 | this subsection (G)(3), the school
district's Available Local | ||||||
5 | Resources shall be calculated under subsection (D)
using the | ||||||
6 | district's Extension Limitation Equalized Assessed Valuation | ||||||
7 | as
calculated under this
subsection (G)(3). | ||||||
8 | For purposes of this subsection (G)(3) the following terms | ||||||
9 | shall have
the following meanings: | ||||||
10 | "Budget Year": The school year for which general State | ||||||
11 | aid is calculated
and
awarded under subsection (E). | ||||||
12 | "Base Tax Year": The property tax levy year used to | ||||||
13 | calculate the Budget
Year
allocation of general State aid. | ||||||
14 | "Preceding Tax Year": The property tax levy year | ||||||
15 | immediately preceding the
Base Tax Year. | ||||||
16 | "Base Tax Year's Tax Extension": The product of the | ||||||
17 | equalized assessed
valuation utilized by the County Clerk | ||||||
18 | in the Base Tax Year multiplied by the
limiting rate as | ||||||
19 | calculated by the County Clerk and defined in the Property | ||||||
20 | Tax
Extension Limitation Law. | ||||||
21 | "Preceding Tax Year's Tax Extension": The product of | ||||||
22 | the equalized assessed
valuation utilized by the County | ||||||
23 | Clerk in the Preceding Tax Year multiplied by
the Operating | ||||||
24 | Tax Rate as defined in subsection (A). | ||||||
25 | "Extension Limitation Ratio": A numerical ratio, | ||||||
26 | certified by the
County Clerk, in which the numerator is |
| |||||||
| |||||||
1 | the Base Tax Year's Tax
Extension and the denominator is | ||||||
2 | the Preceding Tax Year's Tax Extension. | ||||||
3 | "Operating Tax Rate": The operating tax rate as defined | ||||||
4 | in subsection (A). | ||||||
5 | If a school district is subject to property tax extension | ||||||
6 | limitations as
imposed under
the Property Tax Extension | ||||||
7 | Limitation Law, the State Board of Education shall
calculate | ||||||
8 | the Extension
Limitation
Equalized Assessed Valuation of that | ||||||
9 | district. For the 1999-2000 school
year, the
Extension | ||||||
10 | Limitation Equalized Assessed Valuation of a school district as
| ||||||
11 | calculated by the State Board of Education shall be equal to | ||||||
12 | the product of the
district's 1996 Equalized Assessed Valuation | ||||||
13 | and the district's Extension
Limitation Ratio. Except as | ||||||
14 | otherwise provided in this paragraph for a school district that | ||||||
15 | has approved or does approve an increase in its limiting rate, | ||||||
16 | for the 2000-2001 school year and each school year
thereafter,
| ||||||
17 | the Extension Limitation Equalized Assessed Valuation of a | ||||||
18 | school district as
calculated by the State Board of Education | ||||||
19 | shall be equal to the product of
the Equalized Assessed | ||||||
20 | Valuation last used in the calculation of general State
aid and | ||||||
21 | the
district's Extension Limitation Ratio. If the Extension | ||||||
22 | Limitation
Equalized
Assessed Valuation of a school district as | ||||||
23 | calculated under
this subsection (G)(3) is less than the | ||||||
24 | district's equalized assessed valuation
as calculated pursuant | ||||||
25 | to subsections (G)(1) and (G)(2), then for purposes of
| ||||||
26 | calculating the district's general State aid for the Budget |
| |||||||
| |||||||
1 | Year pursuant to
subsection (E), that Extension
Limitation | ||||||
2 | Equalized Assessed Valuation shall be utilized to calculate the
| ||||||
3 | district's Available Local Resources
under subsection (D). For | ||||||
4 | the 2009-2010 school year and each school year thereafter, if a | ||||||
5 | school district has approved or does approve an increase in its | ||||||
6 | limiting rate, pursuant to Section 18-190 of the Property Tax | ||||||
7 | Code, affecting the Base Tax Year, the Extension Limitation | ||||||
8 | Equalized Assessed Valuation of the school district, as | ||||||
9 | calculated by the State Board of Education, shall be equal to | ||||||
10 | the product of the Equalized Assessed Valuation last used in | ||||||
11 | the calculation of general State aid times an amount equal to | ||||||
12 | one plus the percentage increase, if any, in the Consumer Price | ||||||
13 | Index for all Urban Consumers for all items published by the | ||||||
14 | United States Department of Labor for the 12-month calendar | ||||||
15 | year preceding the Base Tax Year, plus the Equalized Assessed | ||||||
16 | Valuation of new property, annexed property, and recovered tax | ||||||
17 | increment value and minus the Equalized Assessed Valuation of | ||||||
18 | disconnected property. New property and recovered tax | ||||||
19 | increment value shall have the meanings set forth in the | ||||||
20 | Property Tax Extension Limitation Law. | ||||||
21 | Partial elementary unit districts created in accordance | ||||||
22 | with Article 11E of this Code shall not be eligible for the | ||||||
23 | adjustment in this subsection (G)(3) until the fifth year | ||||||
24 | following the effective date of the reorganization.
| ||||||
25 | (3.5) For the 2010-2011 school year and each school year | ||||||
26 | thereafter, if a school district's boundaries span multiple |
| |||||||
| |||||||
1 | counties, then the Department of Revenue shall send to the | ||||||
2 | State Board of Education, for the purpose of calculating | ||||||
3 | general State aid, the limiting rate and individual rates by | ||||||
4 | purpose for the county that contains the majority of the school | ||||||
5 | district's Equalized Assessed Valuation. | ||||||
6 | (4) For the purposes of calculating general State aid for | ||||||
7 | the 1999-2000
school year only, if a school district | ||||||
8 | experienced a triennial reassessment on
the equalized assessed | ||||||
9 | valuation used in calculating its general State
financial aid | ||||||
10 | apportionment for the 1998-1999 school year, the State Board of
| ||||||
11 | Education shall calculate the Extension Limitation Equalized | ||||||
12 | Assessed Valuation
that would have been used to calculate the | ||||||
13 | district's 1998-1999 general State
aid. This amount shall equal | ||||||
14 | the product of the equalized assessed valuation
used to
| ||||||
15 | calculate general State aid for the 1997-1998 school year and | ||||||
16 | the district's
Extension Limitation Ratio. If the Extension | ||||||
17 | Limitation Equalized Assessed
Valuation of the school district | ||||||
18 | as calculated under this paragraph (4) is
less than the | ||||||
19 | district's equalized assessed valuation utilized in | ||||||
20 | calculating
the
district's 1998-1999 general State aid | ||||||
21 | allocation, then for purposes of
calculating the district's | ||||||
22 | general State aid pursuant to paragraph (5) of
subsection (E),
| ||||||
23 | that Extension Limitation Equalized Assessed Valuation shall | ||||||
24 | be utilized to
calculate the district's Available Local | ||||||
25 | Resources. | ||||||
26 | (5) For school districts having a majority of their |
| |||||||
| |||||||
1 | equalized assessed
valuation in any county except Cook, DuPage, | ||||||
2 | Kane, Lake, McHenry, or Will, if
the amount of general State | ||||||
3 | aid allocated to the school district for the
1999-2000 school | ||||||
4 | year under the provisions of subsection (E), (H), and (J) of
| ||||||
5 | this Section is less than the amount of general State aid | ||||||
6 | allocated to the
district for the 1998-1999 school year under | ||||||
7 | these subsections, then the
general
State aid of the district | ||||||
8 | for the 1999-2000 school year only shall be increased
by the | ||||||
9 | difference between these amounts. The total payments made under | ||||||
10 | this
paragraph (5) shall not exceed $14,000,000. Claims shall | ||||||
11 | be prorated if they
exceed $14,000,000.
| ||||||
12 | (H) Supplemental General State Aid. | ||||||
13 | (1) In addition to the general State aid a school district | ||||||
14 | is allotted
pursuant to subsection (E), qualifying school | ||||||
15 | districts shall receive a grant,
paid in conjunction with a | ||||||
16 | district's payments of general State aid, for
supplemental | ||||||
17 | general State aid based upon the concentration level of | ||||||
18 | children
from low-income households within the school | ||||||
19 | district.
Supplemental State aid grants provided for school | ||||||
20 | districts under this
subsection shall be appropriated for | ||||||
21 | distribution to school districts as part
of the same line item | ||||||
22 | in which the general State financial aid of school
districts is | ||||||
23 | appropriated under this Section.
| ||||||
24 | (1.5) This paragraph (1.5) applies only to those school | ||||||
25 | years
preceding the 2003-2004 school year.
For purposes of this
|
| |||||||
| |||||||
1 | subsection (H), the term "Low-Income Concentration Level" | ||||||
2 | shall be the
low-income
eligible pupil count from the most | ||||||
3 | recently available federal census divided by
the Average Daily | ||||||
4 | Attendance of the school district.
If, however, (i) the | ||||||
5 | percentage decrease from the 2 most recent federal
censuses
in | ||||||
6 | the low-income eligible pupil count of a high school district | ||||||
7 | with fewer
than 400 students exceeds by 75% or more the | ||||||
8 | percentage change in the total
low-income eligible pupil count | ||||||
9 | of contiguous elementary school districts,
whose boundaries | ||||||
10 | are coterminous with the high school district,
or (ii) a high | ||||||
11 | school district within 2 counties and serving 5 elementary
| ||||||
12 | school
districts, whose boundaries are coterminous with the | ||||||
13 | high school
district, has a percentage decrease from the 2 most | ||||||
14 | recent federal
censuses in the low-income eligible pupil count | ||||||
15 | and there is a percentage
increase in the total low-income | ||||||
16 | eligible pupil count of a majority of the
elementary school | ||||||
17 | districts in excess of 50% from the 2 most recent
federal | ||||||
18 | censuses, then
the
high school district's low-income eligible | ||||||
19 | pupil count from the earlier federal
census
shall be the number | ||||||
20 | used as the low-income eligible pupil count for the high
school | ||||||
21 | district, for purposes of this subsection (H).
The changes made | ||||||
22 | to this paragraph (1) by Public Act 92-28 shall apply to
| ||||||
23 | supplemental general State aid
grants for school years | ||||||
24 | preceding the 2003-2004 school year that are paid
in fiscal | ||||||
25 | year 1999 or thereafter
and to
any State aid payments made in | ||||||
26 | fiscal year 1994 through fiscal year
1998 pursuant to |
| |||||||
| |||||||
1 | subsection 1(n) of Section 18-8 of this Code (which was
| ||||||
2 | repealed on July 1, 1998), and any high school district that is | ||||||
3 | affected by
Public Act 92-28 is
entitled to a
recomputation of | ||||||
4 | its supplemental general State aid grant or State aid
paid in | ||||||
5 | any of those fiscal years. This recomputation shall not be
| ||||||
6 | affected by any other funding. | ||||||
7 | (1.10) This paragraph (1.10) applies to the 2003-2004 | ||||||
8 | school year
and each school year thereafter. For purposes of | ||||||
9 | this subsection (H), the
term "Low-Income Concentration Level" | ||||||
10 | shall, for each fiscal year, be the
low-income eligible
pupil | ||||||
11 | count
as of July 1 of the immediately preceding fiscal year
(as | ||||||
12 | determined by the Department of Human Services based
on the | ||||||
13 | number of pupils
who are eligible for at least one of the | ||||||
14 | following
low income programs: Medicaid, the Children's Health | ||||||
15 | Insurance Program, TANF, or Food Stamps,
excluding pupils who | ||||||
16 | are eligible for services provided by the Department
of | ||||||
17 | Children and Family Services,
averaged over
the 2 immediately | ||||||
18 | preceding fiscal years for fiscal year 2004 and over the 3
| ||||||
19 | immediately preceding fiscal years for each fiscal year | ||||||
20 | thereafter)
divided by the Average Daily Attendance of the | ||||||
21 | school district. | ||||||
22 | (2) Supplemental general State aid pursuant to this | ||||||
23 | subsection (H) shall
be
provided as follows for the 1998-1999, | ||||||
24 | 1999-2000, and 2000-2001 school years
only: | ||||||
25 | (a) For any school district with a Low Income | ||||||
26 | Concentration Level of at
least 20% and less than 35%, the |
| |||||||
| |||||||
1 | grant for any school year
shall be $800
multiplied by the | ||||||
2 | low income eligible pupil count. | ||||||
3 | (b) For any school district with a Low Income | ||||||
4 | Concentration Level of at
least 35% and less than 50%, the | ||||||
5 | grant for the 1998-1999 school year shall be
$1,100 | ||||||
6 | multiplied by the low income eligible pupil count. | ||||||
7 | (c) For any school district with a Low Income | ||||||
8 | Concentration Level of at
least 50% and less than 60%, the | ||||||
9 | grant for the 1998-99 school year shall be
$1,500 | ||||||
10 | multiplied by the low income eligible pupil count. | ||||||
11 | (d) For any school district with a Low Income | ||||||
12 | Concentration Level of 60%
or more, the grant for the | ||||||
13 | 1998-99 school year shall be $1,900 multiplied by
the low | ||||||
14 | income eligible pupil count. | ||||||
15 | (e) For the 1999-2000 school year, the per pupil amount | ||||||
16 | specified in
subparagraphs (b), (c), and (d) immediately | ||||||
17 | above shall be increased to $1,243,
$1,600, and $2,000, | ||||||
18 | respectively. | ||||||
19 | (f) For the 2000-2001 school year, the per pupil | ||||||
20 | amounts specified in
subparagraphs (b), (c), and (d) | ||||||
21 | immediately above shall be
$1,273, $1,640, and $2,050, | ||||||
22 | respectively. | ||||||
23 | (2.5) Supplemental general State aid pursuant to this | ||||||
24 | subsection (H)
shall be provided as follows for the 2002-2003 | ||||||
25 | school year: | ||||||
26 | (a) For any school district with a Low Income |
| |||||||
| |||||||
1 | Concentration Level of less
than 10%, 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 of at least 10% and less than 20%, the | ||||||
6 | grant for each school year shall
be $675
multiplied by the | ||||||
7 | low income eligible pupil
count. | ||||||
8 | (c) For any school district with a Low Income | ||||||
9 | Concentration
Level of at least 20% and less than 35%, the | ||||||
10 | grant for each school year shall
be $1,330
multiplied by | ||||||
11 | the low income eligible pupil
count. | ||||||
12 | (d) For any school district with a Low Income | ||||||
13 | Concentration
Level of at least 35% and less than 50%, the | ||||||
14 | grant for each school year shall
be $1,362
multiplied by | ||||||
15 | the low income eligible pupil
count. | ||||||
16 | (e) For any school district with a Low Income | ||||||
17 | Concentration
Level of at least 50% and less than 60%, the | ||||||
18 | grant for each school year shall
be $1,680
multiplied by | ||||||
19 | the low income eligible pupil
count. | ||||||
20 | (f) For any school district with a Low Income | ||||||
21 | Concentration
Level of 60% or more, the grant for each | ||||||
22 | school year shall be $2,080
multiplied by the low income | ||||||
23 | eligible pupil count. | ||||||
24 | (2.10) Except as otherwise provided, supplemental general | ||||||
25 | State aid
pursuant to this subsection
(H) shall be provided as | ||||||
26 | follows for the 2003-2004 school year and each
school year |
| |||||||
| |||||||
1 | thereafter: | ||||||
2 | (a) For any school district with a Low Income | ||||||
3 | Concentration
Level of 15% or less, the grant for each | ||||||
4 | school year
shall be $355 multiplied by the low income | ||||||
5 | eligible pupil count. | ||||||
6 | (b) For any school district with a Low Income | ||||||
7 | Concentration
Level greater than 15%, the grant for each | ||||||
8 | school year shall be
$294.25 added to the product of $2,700 | ||||||
9 | and the square of the Low
Income Concentration Level, all | ||||||
10 | multiplied by the low income
eligible pupil count. | ||||||
11 | For the 2003-2004 school year and each school year | ||||||
12 | thereafter through the 2008-2009 school year only, the grant | ||||||
13 | shall be no less than the
grant
for
the 2002-2003 school year. | ||||||
14 | For the 2009-2010 school year only, the grant shall
be no
less | ||||||
15 | than the grant for the 2002-2003 school year multiplied by | ||||||
16 | 0.66. For the 2010-2011
school year only, the grant shall be no | ||||||
17 | less than the grant for the 2002-2003
school year
multiplied by | ||||||
18 | 0.33. Notwithstanding the provisions of this paragraph to the | ||||||
19 | contrary, if for any school year supplemental general State aid | ||||||
20 | grants are prorated as provided in paragraph (1) of this | ||||||
21 | subsection (H), then the grants under this paragraph shall be | ||||||
22 | prorated.
| ||||||
23 | For the 2003-2004 school year only, the grant shall be no | ||||||
24 | greater
than the grant received during the 2002-2003 school | ||||||
25 | year added to the
product of 0.25 multiplied by the difference | ||||||
26 | between the grant amount
calculated under subsection (a) or (b) |
| |||||||
| |||||||
1 | of this paragraph (2.10), whichever
is applicable, and the | ||||||
2 | grant received during the 2002-2003 school year.
For the | ||||||
3 | 2004-2005 school year only, the grant shall be no greater than
| ||||||
4 | the grant received during the 2002-2003 school year added to | ||||||
5 | the
product of 0.50 multiplied by the difference between the | ||||||
6 | grant amount
calculated under subsection (a) or (b) of this | ||||||
7 | paragraph (2.10), whichever
is applicable, and the grant | ||||||
8 | received during the 2002-2003 school year.
For the 2005-2006 | ||||||
9 | school year only, the grant shall be no greater than
the grant | ||||||
10 | received during the 2002-2003 school year added to the
product | ||||||
11 | of 0.75 multiplied by the difference between the grant amount
| ||||||
12 | calculated under subsection (a) or (b) of this paragraph | ||||||
13 | (2.10), whichever
is applicable, and the grant received during | ||||||
14 | the 2002-2003
school year. | ||||||
15 | (3) School districts with an Average Daily Attendance of | ||||||
16 | more than 1,000
and less than 50,000 that qualify for | ||||||
17 | supplemental general State aid pursuant
to this subsection | ||||||
18 | shall submit a plan to the State Board of Education prior to
| ||||||
19 | October 30 of each year for the use of the funds resulting from | ||||||
20 | this grant of
supplemental general State aid for the | ||||||
21 | improvement of
instruction in which priority is given to | ||||||
22 | meeting the education needs of
disadvantaged children. Such | ||||||
23 | plan shall be submitted in accordance with
rules and | ||||||
24 | regulations promulgated by the State Board of Education. | ||||||
25 | (4) School districts with an Average Daily Attendance of | ||||||
26 | 50,000 or more
that qualify for supplemental general State aid |
| |||||||
| |||||||
1 | pursuant to this subsection
shall be required to distribute | ||||||
2 | from funds available pursuant to this Section,
no less than | ||||||
3 | $261,000,000 in accordance with the following requirements: | ||||||
4 | (a) The required amounts shall be distributed to the | ||||||
5 | attendance centers
within the district in proportion to the | ||||||
6 | number of pupils enrolled at each
attendance center who are | ||||||
7 | eligible to receive free or reduced-price lunches or
| ||||||
8 | breakfasts under the federal Child Nutrition Act of 1966 | ||||||
9 | and under the National
School Lunch Act during the | ||||||
10 | immediately preceding school year. | ||||||
11 | (b) The distribution of these portions of supplemental | ||||||
12 | and general State
aid among attendance centers according to | ||||||
13 | these requirements shall not be
compensated for or | ||||||
14 | contravened by adjustments of the total of other funds
| ||||||
15 | appropriated to any attendance centers, and the Board of | ||||||
16 | Education shall
utilize funding from one or several sources | ||||||
17 | in order to fully implement this
provision annually prior | ||||||
18 | to the opening of school. | ||||||
19 | (c) Each attendance center shall be provided by the
| ||||||
20 | school district a distribution of noncategorical funds and | ||||||
21 | other
categorical funds to which an attendance center is | ||||||
22 | entitled under law in
order that the general State aid and | ||||||
23 | supplemental general State aid provided
by application of | ||||||
24 | this subsection supplements rather than supplants the
| ||||||
25 | noncategorical funds and other categorical funds provided | ||||||
26 | by the school
district to the attendance centers. |
| |||||||
| |||||||
1 | (d) Any funds made available under this subsection that | ||||||
2 | by reason of the
provisions of this subsection are not
| ||||||
3 | required to be allocated and provided to attendance centers | ||||||
4 | may be used and
appropriated by the board of the district | ||||||
5 | for any lawful school purpose. | ||||||
6 | (e) Funds received by an attendance center
pursuant to | ||||||
7 | this
subsection shall be used
by the attendance center at | ||||||
8 | the discretion
of the principal and local school council | ||||||
9 | for programs to improve educational
opportunities at | ||||||
10 | qualifying schools through the following programs and
| ||||||
11 | services: early childhood education, reduced class size or | ||||||
12 | improved adult to
student classroom ratio, enrichment | ||||||
13 | programs, remedial assistance, attendance
improvement, and | ||||||
14 | other educationally beneficial expenditures which
| ||||||
15 | supplement
the regular and basic programs as determined by | ||||||
16 | the State Board of Education.
Funds provided shall not be | ||||||
17 | expended for any political or lobbying purposes
as defined | ||||||
18 | by board rule. | ||||||
19 | (f) Each district subject to the provisions of this | ||||||
20 | subdivision (H)(4)
shall submit an
acceptable plan to meet | ||||||
21 | the educational needs of disadvantaged children, in
| ||||||
22 | compliance with the requirements of this paragraph, to the | ||||||
23 | State Board of
Education prior to July 15 of each year. | ||||||
24 | This plan shall be consistent with the
decisions of local | ||||||
25 | school councils concerning the school expenditure plans
| ||||||
26 | developed in accordance with part 4 of Section 34-2.3. The |
| |||||||
| |||||||
1 | State Board shall
approve or reject the plan within 60 days | ||||||
2 | after its submission. If the plan is
rejected, the district | ||||||
3 | shall give written notice of intent to modify the plan
| ||||||
4 | within 15 days of the notification of rejection and then | ||||||
5 | submit a modified plan
within 30 days after the date of the | ||||||
6 | written notice of intent to modify.
Districts may amend | ||||||
7 | approved plans pursuant to rules promulgated by the State
| ||||||
8 | Board of Education. | ||||||
9 | Upon notification by the State Board of Education that | ||||||
10 | the district has
not submitted a plan prior to July 15 or a | ||||||
11 | modified plan within the time
period specified herein, the
| ||||||
12 | State aid funds affected by that plan or modified plan | ||||||
13 | shall be withheld by the
State Board of Education until a | ||||||
14 | plan or modified plan is submitted. | ||||||
15 | If the district fails to distribute State aid to | ||||||
16 | attendance centers in
accordance with an approved plan, the | ||||||
17 | plan for the following year shall
allocate funds, in | ||||||
18 | addition to the funds otherwise required by this
| ||||||
19 | subsection, to those attendance centers which were | ||||||
20 | underfunded during the
previous year in amounts equal to | ||||||
21 | such underfunding. | ||||||
22 | For purposes of determining compliance with this | ||||||
23 | subsection in relation
to the requirements of attendance | ||||||
24 | center funding, each district subject to the
provisions of | ||||||
25 | this
subsection shall submit as a separate document by | ||||||
26 | December 1 of each year a
report of expenditure data for |
| |||||||
| |||||||
1 | the prior year in addition to any
modification of its | ||||||
2 | current plan. If it is determined that there has been
a | ||||||
3 | failure to comply with the expenditure provisions of this | ||||||
4 | subsection
regarding contravention or supplanting, the | ||||||
5 | State Superintendent of
Education shall, within 60 days of | ||||||
6 | receipt of the report, notify the
district and any affected | ||||||
7 | local school council. The district shall within
45 days of | ||||||
8 | receipt of that notification inform the State | ||||||
9 | Superintendent of
Education of the remedial or corrective | ||||||
10 | action to be taken, whether by
amendment of the current | ||||||
11 | plan, if feasible, or by adjustment in the plan
for the | ||||||
12 | following year. Failure to provide the expenditure report | ||||||
13 | or the
notification of remedial or corrective action in a | ||||||
14 | timely manner shall
result in a withholding of the affected | ||||||
15 | funds. | ||||||
16 | The State Board of Education shall promulgate rules and | ||||||
17 | regulations
to implement the provisions of this | ||||||
18 | subsection. No funds shall be released
under this | ||||||
19 | subdivision (H)(4) to any district that has not submitted a | ||||||
20 | plan
that has been approved by the State Board of | ||||||
21 | Education.
| ||||||
22 | (I) (Blank).
| ||||||
23 | (J) (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 |
| |||||||
| |||||||
1 | training. A regional superintendent of schools may contract
| ||||||
2 | with a school district or a public community college district | ||||||
3 | to operate an
alternative school. An alternative school serving | ||||||
4 | more than one educational
service region may be established by | ||||||
5 | the regional superintendents of schools
of the affected | ||||||
6 | educational service regions. An alternative school
serving | ||||||
7 | more than one educational service region may be operated under | ||||||
8 | such
terms as the regional superintendents of schools of those | ||||||
9 | educational service
regions may agree. | ||||||
10 | Each laboratory and alternative school shall file, on forms | ||||||
11 | provided by the
State Superintendent of Education, an annual | ||||||
12 | State aid claim which states the
Average Daily Attendance of | ||||||
13 | the school's students by month. The best 3 months'
Average | ||||||
14 | Daily Attendance shall be computed for each school.
The general | ||||||
15 | State aid entitlement shall be computed by multiplying the
| ||||||
16 | applicable Average Daily Attendance by the Foundation Level as | ||||||
17 | determined under
this Section.
| ||||||
18 | (L) Payments, Additional Grants in Aid and Other Requirements. | ||||||
19 | (1) For a school district operating under the financial | ||||||
20 | supervision
of an Authority created under Article 34A, the | ||||||
21 | general State aid otherwise
payable to that district under this | ||||||
22 | Section, but not the supplemental general
State aid, shall be | ||||||
23 | reduced by an amount equal to the budget for
the operations of | ||||||
24 | the Authority as certified by the Authority to the State
Board | ||||||
25 | of Education, and an amount equal to such reduction shall be |
| |||||||
| |||||||
1 | paid
to the Authority created for such district for its | ||||||
2 | operating expenses in
the manner provided in Section 18-11. The | ||||||
3 | remainder
of general State school aid for any such district | ||||||
4 | shall be paid in accordance
with Article 34A when that Article | ||||||
5 | provides for a disposition other than that
provided by this | ||||||
6 | Article. | ||||||
7 | (2) (Blank). | ||||||
8 | (3) Summer school. Summer school payments shall be made as | ||||||
9 | provided in
Section 18-4.3. | ||||||
10 | (4) For the 2015-2016 school year and each school year | ||||||
11 | thereafter, the State Board of Education shall, subject to | ||||||
12 | appropriation, provide a supplemental grant to entities that | ||||||
13 | receive general State aid to limit the loss per student due to | ||||||
14 | the difference between the general State aid claim as | ||||||
15 | calculated under this Section and the amount appropriated for | ||||||
16 | purposes of this Section divided by the Average Daily | ||||||
17 | Attendance as set forth in paragraph (2) of subsection (C) of | ||||||
18 | this Section. This supplemental grant must be paid first to the | ||||||
19 | entity with the greatest loss per student and then to the next | ||||||
20 | entity with the greatest loss per student until losses per | ||||||
21 | student are reduced to their smallest possible amount given | ||||||
22 | this appropriation. | ||||||
23 | For the 2016-2017 school year and each school year | ||||||
24 | thereafter, no entity that receives general State aid may | ||||||
25 | receive a smaller percentage of its general State aid claim as | ||||||
26 | calculated under this Section than the entity received in the |
| |||||||
| |||||||
1 | 2015-2016 school year.
| ||||||
2 | (M) Education Funding Advisory Board. | ||||||
3 | The Education Funding Advisory
Board, hereinafter in this | ||||||
4 | subsection (M) referred to as the "Board", is hereby
created. | ||||||
5 | The Board
shall consist of 5 members who are appointed by the | ||||||
6 | Governor, by and with the
advice and consent of the Senate. The | ||||||
7 | members appointed shall include
representatives of education, | ||||||
8 | business, and the general public. One of the
members so | ||||||
9 | appointed shall be
designated by the Governor at the time the | ||||||
10 | appointment is made as the
chairperson of the
Board.
The | ||||||
11 | initial members of the Board may
be appointed any time after | ||||||
12 | the effective date of this amendatory Act of
1997. The regular | ||||||
13 | term of each member of the
Board shall be for 4 years from the | ||||||
14 | third Monday of January of the
year in which the term of the | ||||||
15 | member's appointment is to commence, except that
of the 5 | ||||||
16 | initial members appointed to serve on the
Board, the member who | ||||||
17 | is appointed as the chairperson shall serve for
a term that | ||||||
18 | commences on the date of his or her appointment and expires on | ||||||
19 | the
third Monday of January, 2002, and the remaining 4 members, | ||||||
20 | by lots drawn at
the first meeting of the Board that is
held
| ||||||
21 | after all 5 members are appointed, shall determine 2 of their | ||||||
22 | number to serve
for terms that commence on the date of their
| ||||||
23 | respective appointments and expire on the third
Monday of | ||||||
24 | January, 2001,
and 2 of their number to serve for terms that | ||||||
25 | commence
on the date of their respective appointments and |
| |||||||
| |||||||
1 | expire on the third Monday
of January, 2000. All members | ||||||
2 | appointed to serve on the
Board shall serve until their | ||||||
3 | respective successors are
appointed and confirmed. Vacancies | ||||||
4 | shall be filled in the same manner as
original appointments. If | ||||||
5 | a vacancy in membership occurs at a time when the
Senate is not | ||||||
6 | in session, the Governor shall make a temporary appointment | ||||||
7 | until
the next meeting of the Senate, when he or she shall | ||||||
8 | appoint, by and with the
advice and consent of the Senate, a | ||||||
9 | person to fill that membership for the
unexpired term. If the | ||||||
10 | Senate is not in session when the initial appointments
are | ||||||
11 | made, those appointments shall
be made as in the case of | ||||||
12 | vacancies. | ||||||
13 | The Education Funding Advisory Board shall be deemed | ||||||
14 | established,
and the initial
members appointed by the Governor | ||||||
15 | to serve as members of the
Board shall take office,
on the date | ||||||
16 | that the
Governor makes his or her appointment of the fifth | ||||||
17 | initial member of the
Board, whether those initial members are | ||||||
18 | then serving
pursuant to appointment and confirmation or | ||||||
19 | pursuant to temporary appointments
that are made by the | ||||||
20 | Governor as in the case of vacancies. | ||||||
21 | The State Board of Education shall provide such staff | ||||||
22 | assistance to the
Education Funding Advisory Board as is | ||||||
23 | reasonably required for the proper
performance by the Board of | ||||||
24 | its responsibilities. | ||||||
25 | For school years after the 2000-2001 school year, the | ||||||
26 | Education
Funding Advisory Board, in consultation with the |
| |||||||
| |||||||
1 | State Board of Education,
shall make recommendations as | ||||||
2 | provided in this subsection (M) to the General
Assembly for the | ||||||
3 | foundation level under subdivision (B)(3) of this Section and
| ||||||
4 | for the
supplemental general State aid grant level under | ||||||
5 | subsection (H) of this Section
for districts with high | ||||||
6 | concentrations of children from poverty. The
recommended | ||||||
7 | foundation level shall be determined based on a methodology | ||||||
8 | which
incorporates the basic education expenditures of | ||||||
9 | low-spending schools
exhibiting high academic performance. The | ||||||
10 | Education Funding Advisory Board
shall make such | ||||||
11 | recommendations to the General Assembly on January 1 of odd
| ||||||
12 | numbered years, beginning January 1, 2001.
| ||||||
13 | (N) (Blank).
| ||||||
14 | (O) References. | ||||||
15 | (1) References in other laws to the various subdivisions of
| ||||||
16 | Section 18-8 as that Section existed before its repeal and | ||||||
17 | replacement by this
Section 18-8.05 shall be deemed to refer to | ||||||
18 | the corresponding provisions of
this Section 18-8.05, to the | ||||||
19 | extent that those references remain applicable. | ||||||
20 | (2) References in other laws to State Chapter 1 funds shall | ||||||
21 | be deemed to
refer to the supplemental general State aid | ||||||
22 | provided under subsection (H) of
this Section. | ||||||
23 | (P) Public Act 93-838 and Public Act 93-808 make inconsistent |
| |||||||
| |||||||
1 | changes to this Section. Under Section 6 of the Statute on | ||||||
2 | Statutes there is an irreconcilable conflict between Public Act | ||||||
3 | 93-808 and Public Act 93-838. Public Act 93-838, being the last | ||||||
4 | acted upon, is controlling. The text of Public Act 93-838 is | ||||||
5 | the law regardless of the text of Public Act 93-808. | ||||||
6 | (Q) State Fiscal Year 2015 Payments. | ||||||
7 | For payments made for State fiscal year 2015, the State | ||||||
8 | Board of Education shall, for each school district, calculate | ||||||
9 | that district's pro-rata share of a minimum sum of $13,600,000 | ||||||
10 | or additional amounts as needed from the total net General | ||||||
11 | State Aid funding as calculated under this Section that shall | ||||||
12 | be deemed attributable to the provision of special educational | ||||||
13 | facilities and services, as defined in Section 14-1.08 of this | ||||||
14 | Code, in a manner that ensures compliance with maintenance of | ||||||
15 | State financial support requirements under the federal | ||||||
16 | Individuals with Disabilities Education Act. Each school | ||||||
17 | district must use such funds only for the provision of special | ||||||
18 | educational facilities and services, as defined in Section | ||||||
19 | 14-1.08 of this Code, and must comply with any expenditure | ||||||
20 | verification procedures adopted by the State Board of | ||||||
21 | Education. | ||||||
22 | (R) Repealer. | ||||||
23 | This Section is repealed on June 1, 2017. | ||||||
24 | (Source: P.A. 98-972, eff. 8-15-14; 99-2, eff. 3-26-15.) |
| |||||||
| |||||||
1 | (105 ILCS 5/18-21 new) | ||||||
2 | Sec. 18-21. General State Aid Commission. | ||||||
3 | (a) There is created a General State Aid Commission to | ||||||
4 | propose a revised school funding formula for Illinois schools. | ||||||
5 | The Commission shall consist of the following members, all of | ||||||
6 | whom shall serve without compensation but shall be reimbursed | ||||||
7 | for their travel expenses from appropriations to the State | ||||||
8 | Board of Education available for that purpose and subject to | ||||||
9 | the rules of the Legislative Travel Control Board: | ||||||
10 | (1) Three members appointed by the Speaker of the House | ||||||
11 | of Representatives, one of whom shall serve as | ||||||
12 | co-chairperson. | ||||||
13 | (2) Two members appointed by the Minority Leader of the | ||||||
14 | House of Representatives. | ||||||
15 | (3) Three members appointed by the President of the | ||||||
16 | Senate, one of whom shall serve as co-chairperson. | ||||||
17 | (4) Two members appointed by the Minority Leader of the | ||||||
18 | Senate. | ||||||
19 | (b) The General State Aid Commission shall meet within 30 | ||||||
20 | days of the effective date of this amendatory Act of the 99th | ||||||
21 | General Assembly. Thereafter, the Commission shall meet at the | ||||||
22 | call of the co-chairpersons. The State Board of Education shall | ||||||
23 | provide administrative and other support to the Commission. | ||||||
24 | (c) The General State Aid Commission shall propose a new | ||||||
25 | school funding formula for public schools in this State. The |
| |||||||
| |||||||
1 | Commission must establish a school funding formula that | ||||||
2 | provides adequate, equitable, transparent, and accountable | ||||||
3 | distribution of funds to school districts that will prepare | ||||||
4 | students for success after high school. | ||||||
5 | (d) The Commission shall submit its proposed school funding | ||||||
6 | formula to the General Assembly for consideration on or before | ||||||
7 | December 31, 2016 by filing copies of its proposal as provided | ||||||
8 | in Section 3.1 of the General Assembly Organization Act. Upon | ||||||
9 | filing its proposal, the Commission is dissolved. | ||||||
10 | (e) This Section is repealed on December 31, 2017. | ||||||
11 | Section 90. The State Mandates Act is amended by adding | ||||||
12 | Section 8.39 as follows: | ||||||
13 | (30 ILCS 805/8.39 new) | ||||||
14 | Sec. 8.39. Exempt mandate. Notwithstanding Sections 6 and 8 | ||||||
15 | of this Act, no reimbursement by the State is required for the | ||||||
16 | implementation of any mandate created by this amendatory Act of | ||||||
17 | the 99th General Assembly.
| ||||||
18 | Section 99. Effective date. This Act takes effect upon | ||||||
19 | becoming law.".
|