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1 | | AN ACT concerning education.
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2 | | Be it enacted by the People of the State of Illinois,
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3 | | represented in the General Assembly:
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4 | | Section 5. The School Code is amended by changing Sections |
5 | | 11E-90, 11E-95, 17-3, and 17-5 as follows: |
6 | | (105 ILCS 5/11E-90) |
7 | | Sec. 11E-90. Classification of property, taxes, bonds, and |
8 | | funds for combined high school - unit districts. |
9 | | (a) All real property included within the boundaries of a |
10 | | combined high school - unit district created in accordance with |
11 | | this Article shall be classified into either a high school only |
12 | | classification or elementary and high school classification as |
13 | | follows: |
14 | | (1) Real property included within the high school only |
15 | | classification shall include all of the real property |
16 | | included within both the boundaries of the combined high |
17 | | school - unit district and the boundaries of a separate |
18 | | school district organized and established for purposes of |
19 | | providing instruction up to and including grade 8. |
20 | | (2) Real property included within the elementary and |
21 | | high school classification shall include all of the real |
22 | | property of the combined high school - unit district not |
23 | | included in the high school only classification. |
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1 | | (b) The petition to establish a combined high school - unit |
2 | | district shall set forth the maximum annual authorized tax |
3 | | rates for the proposed district as follows: |
4 | | (1) The petition to establish a combined high school - |
5 | | unit district must include a maximum annual authorized tax |
6 | | rate for both grade K through 8 educational purposes and |
7 | | grade 9 through 12 educational purposes. The rate for grade |
8 | | K through 8 educational purposes shall not exceed 3.5%. The |
9 | | rate for grade 9 through 12 educational purposes shall not |
10 | | exceed 3.5%. The combined rate for both grade K through 8 |
11 | | and grade 9 through 12 educational purposes shall not |
12 | | exceed 7.0% 4.0% . |
13 | | (2) The petition to establish a combined high school - |
14 | | unit district must include a maximum annual authorized tax |
15 | | rate for both grade K through 8 operations and maintenance |
16 | | purposes and grade 9 through 12 operations and maintenance |
17 | | purposes. The rate for grade K through 8 operations and |
18 | | maintenance purposes shall not exceed 0.55%. The rate for |
19 | | grade 9 through 12 operations and maintenance purposes |
20 | | shall not exceed 0.55%. The combined rate for both grade K |
21 | | through 8 and grade 9 through 12 operations and maintenance |
22 | | purposes shall not exceed 1.10% 0.75% . |
23 | | (3) The petition to establish a combined high school - |
24 | | unit district must include a maximum annual authorized tax |
25 | | rate for both grade K through 8 special education purposes |
26 | | and grade 9 through 12 special education purposes. The rate |
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1 | | for grade K through 8 special education purposes shall not |
2 | | exceed 0.40%. The rate for grade 9 through 12 special |
3 | | education purposes shall not exceed 0.40%. |
4 | | (4) The petition to establish a combined high school - |
5 | | unit district must include a maximum annual authorized tax |
6 | | rate for transportation purposes. |
7 | | (5) If it is desired to secure authority to levy other |
8 | | taxes above the permissive rate applicable to unit |
9 | | districts as specified elsewhere in statute, the petition |
10 | | must include the maximum annual authorized tax rate at |
11 | | which the district will be authorized to levy a tax for |
12 | | each such purpose, not to exceed the maximum rate |
13 | | applicable to unit districts as specified elsewhere in |
14 | | statute. |
15 | | (c) The school board of any new combined high school - unit |
16 | | district created under the provisions of this Article may levy |
17 | | a tax annually upon all of the taxable property of the district |
18 | | at the value as equalized or assessed by the Department of |
19 | | Revenue, as follows: |
20 | | (1) For all real property within the district, rates |
21 | | not to exceed the maximum annual authorized grade 9 through |
22 | | 12 educational purposes rate established in accordance |
23 | | with subdivision (1) of subsection (b) of this Section, the |
24 | | maximum annual authorized grade 9 through 12 operation and |
25 | | maintenance purposes rate established in accordance with |
26 | | subdivision (2) of subsection (b) of this Section, the |
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1 | | maximum annual authorized grade 9 through 12 special |
2 | | education purposes rate established in accordance with |
3 | | subdivision (3) of subsection (b) of this Section, the |
4 | | maximum annual authorized transportation purposes rate |
5 | | established in accordance with subdivision (4) of |
6 | | subsection (b) of this Section, and for all other purposes, |
7 | | the statutory permissive rate for unit districts or the |
8 | | maximum annual authorized rate for that purpose |
9 | | established in accordance with subdivision (5) of |
10 | | subsection (b) of this Section. |
11 | | (2) For all real property in the district included |
12 | | within the elementary and high school classification, in |
13 | | addition to the rates authorized by subdivision (1) of this |
14 | | subsection (c), rates not to exceed the maximum annual |
15 | | authorized grade K through 8 educational purposes rate |
16 | | established in accordance with subdivision (1) of |
17 | | subsection (b) of this Section, the maximum annual |
18 | | authorized grade K through 8 operation and maintenance |
19 | | purposes rate established in accordance with subdivision |
20 | | (2) of subsection (b) of this Section, and the maximum |
21 | | annual authorized grade K through 8 special education |
22 | | purposes rate established in accordance with subdivision |
23 | | (3) of subsection (b) of this Section. |
24 | | (d) The school board may, subsequent to the formation of |
25 | | the district and in accordance with Sections 17-2 through 17-7 |
26 | | of this Code, seek to increase the maximum annual authorized |
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1 | | tax rates for any statutorily authorized purpose up to the |
2 | | maximum rate set forth in subsection (b) of this Section or |
3 | | otherwise applicable to unit districts as specified elsewhere |
4 | | in statute, whichever is less, subject to the following |
5 | | approval requirements: |
6 | | (1) The school board may increase the following rates |
7 | | only after submitting a proper resolution to the voters of |
8 | | the district at any regular scheduled election and |
9 | | obtaining approval by both a majority of voters living in |
10 | | the portion of the territory included within the high |
11 | | school only classification voting on the proposition and a |
12 | | majority of voters living in the portion of the territory |
13 | | included within the elementary and high school |
14 | | classification voting on the proposition: |
15 | | (A) The maximum annual authorized grade 9 through |
16 | | 12 educational purposes rate established in accordance |
17 | | with subdivision (1) of subsection (b) of this Section, |
18 | | as may be increased thereafter in accordance with this |
19 | | subsection (d). |
20 | | (B) The maximum annual authorized grade 9 through |
21 | | 12 operation and maintenance purposes rate established |
22 | | in accordance with subdivision (2) of subsection (b) of |
23 | | this Section, as may be increased thereafter in |
24 | | accordance with this subsection (d). |
25 | | (C) The maximum annual authorized grade 9 through |
26 | | 12 special education purposes rate established in |
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1 | | accordance with subdivision (3) of subsection (b) of |
2 | | this Section, as may be increased thereafter in |
3 | | accordance with this Section. |
4 | | (D) The maximum annual authorized transportation |
5 | | purposes rate established in accordance with |
6 | | subdivision (4) of subsection (b) of this Section, as |
7 | | may be increased thereafter in accordance with this |
8 | | subsection (d). |
9 | | (E) For all other statutorily authorized purposes, |
10 | | any rate exceeding the statutory permissive rate for |
11 | | unit districts established in accordance with |
12 | | subdivision (5) of subsection (b) of this Section, as |
13 | | may be increased thereafter in accordance with this |
14 | | Section. |
15 | | (2) The school board may increase the following rates |
16 | | only after submitting a proper resolution to the voters of |
17 | | the district living in the portion of the territory |
18 | | included within the elementary and high school |
19 | | classification at any regular scheduled election and |
20 | | obtaining approval by a majority of voters living in the |
21 | | portion of the territory included within the elementary and |
22 | | high school classification voting on the proposition: |
23 | | (A) The maximum annual authorized grade K through 8 |
24 | | educational purposes rate established in accordance |
25 | | with subdivision (1) of subsection (b) of this Section, |
26 | | as may be increased thereafter in accordance with this |
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1 | | subsection (d). |
2 | | (B) The maximum annual authorized grade K through 8 |
3 | | operation and maintenance purposes rate established in |
4 | | accordance with subdivision (2) of subsection (b) of |
5 | | this Section, as may be increased thereafter in |
6 | | accordance with this subsection (d). |
7 | | (C) The maximum annual authorized grade K through 8 |
8 | | special education purposes rate established in |
9 | | accordance with subdivision (3) of subsection (b) of |
10 | | this Section, as may be increased thereafter in |
11 | | accordance with this Section. |
12 | | (e) The school board may, after submitting a proper |
13 | | resolution to the voters of the district at any regular |
14 | | scheduled election, seek to do either of the following: |
15 | | (1) Increase or decrease the maximum authorized annual |
16 | | tax rate for grade K through 8 educational purposes with an |
17 | | equal corresponding increase or decrease of the maximum |
18 | | authorized annual tax rate for grade 9 through 12 |
19 | | educational purposes, such that there is no change in the |
20 | | total combined maximum authorized annual tax rate for both |
21 | | purposes. |
22 | | (2) Increase or decrease the maximum authorized annual |
23 | | tax rate for grade K through 8 operations and maintenance |
24 | | purposes with an equal corresponding increase or decrease |
25 | | of the maximum authorized annual tax rate for grade 9 |
26 | | through 12 operations and maintenance purposes, such that |
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1 | | there is no change in the total combined maximum authorized |
2 | | annual tax rate for both purposes. |
3 | | Any modification to maximum authorized annual tax rates |
4 | | pursuant to this subsection (e) must be approved by both a |
5 | | majority of voters living in the portion of the territory |
6 | | included within the high school only classification voting on |
7 | | the proposition and a majority of voters living in the portion |
8 | | of the territory included within the elementary and high school |
9 | | classification voting on the proposition. No maximum tax rate |
10 | | secured hereunder may exceed the maximum tax rate for a |
11 | | particular purpose specified elsewhere in statute. |
12 | | (f) The school board may seek to do either of the |
13 | | following: |
14 | | (1) Increase the maximum authorized annual tax rate for |
15 | | either grade K through 8 educational purposes or grade K |
16 | | through 8 operations and maintenance purposes with an equal |
17 | | corresponding decrease being effected to the maximum |
18 | | authorized tax rate for the other fund. |
19 | | (2) Increase the maximum authorized annual tax rate for |
20 | | either grade 9 through 12 educational purposes or grade 9 |
21 | | through 12 operations and maintenance purposes with an |
22 | | equal corresponding decrease being effected to the maximum |
23 | | authorized tax rate for the other fund. |
24 | | A proper resolution to increase and concurrently decrease |
25 | | the maximum authorized annual tax rates for grade K through 8 |
26 | | purposes in accordance with this subsection (f) shall be |
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1 | | submitted to the voters of the district residing in the |
2 | | elementary and high school classification at any regular |
3 | | scheduled election and must be approved by a majority of voters |
4 | | living in the portion of the territory included within the |
5 | | elementary and high school classification voting on the |
6 | | proposition. A proper resolution to increase and concurrently |
7 | | decrease the maximum authorized annual tax rates for grade 9 |
8 | | through 12 purposes in accordance with this subsection (f) |
9 | | shall be submitted to all of the voters of the district at any |
10 | | regular scheduled election and must be approved by a majority |
11 | | of voters voting on the proposition. No maximum tax rate |
12 | | secured hereunder may exceed the maximum tax rate for a |
13 | | particular purpose specified elsewhere in statute. The terms |
14 | | and provisions of this subsection (f) shall apply instead of |
15 | | the terms and provisions of Section 17-6.1 of this Code to any |
16 | | concurrent equal increase and decrease in the maximum |
17 | | authorized rates for educational and operations and |
18 | | maintenance purposes by a combined high school - unit district. |
19 | | (g) The school board may borrow money and issue bonds for |
20 | | elementary or high school purposes (but not K through 12 |
21 | | purposes) as authorized by Articles 10 and 19 and Section |
22 | | 17-2.11 of this Code and as otherwise permitted by law. All |
23 | | notices, resolutions, and ballots related to borrowing money |
24 | | and issuing bonds in accordance with this subsection (g) shall |
25 | | indicate whether the proposed action is for elementary or high |
26 | | school purposes. Taxes to pay the principal of, interest on, |
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1 | | and premium, if any, on bonds issued for high school purposes |
2 | | shall be extended against the entire district, and taxes to pay |
3 | | the principal of, interest on, and premium, if any, on bonds |
4 | | issued for elementary purposes shall be extended only against |
5 | | property within the elementary and high school classification. |
6 | | The proposition to issue bonds for high school purposes must be |
7 | | submitted to and approved by a majority of voters of the |
8 | | district voting on the proposition. The proposition to issue |
9 | | bonds for elementary purposes must only be submitted to and |
10 | | approved by a majority of voters living in the portion of the |
11 | | territory proposed to be included or included within the |
12 | | elementary and high school classification voting on the |
13 | | proposition. Notwithstanding the terms and provisions of |
14 | | Section 19-4 of this Code, the board of a combined high school - |
15 | | unit district may not seek to designate any bonds issued for |
16 | | high school purposes as bonds issued for elementary purposes or |
17 | | designate any bonds issued for elementary purposes as bonds |
18 | | issued for high school purposes. Any petition filed in |
19 | | accordance with Section 19-9 of this Code requesting that the |
20 | | proposition to issue bonds for the payment of orders or claims |
21 | | for elementary purposes be submitted to the voters must be |
22 | | signed by 10% or more of the registered voters of the |
23 | | elementary and high school classification. If required |
24 | | pursuant to Section 19-9 of this Code, the proposition to issue |
25 | | bonds for the payment of orders or claims for elementary |
26 | | purposes must only be submitted to and approved by a majority |
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1 | | of voters living in the portion of the territory included |
2 | | within the elementary and high school classification voting on |
3 | | the proposition. Taxes to pay the principal of, interest on, |
4 | | and premium, if any, on any refunding bonds issued in |
5 | | accordance with Article 19 of this Code to refund bonds, |
6 | | coupons, or other evidences of indebtedness for bonds issued by |
7 | | the combined high school - unit district for high school |
8 | | purposes or issued by a district that dissolved to form the |
9 | | combined high school - unit district shall be extended against |
10 | | the entire district. Taxes to pay the principal of, interest |
11 | | on, and premium, if any, on any refunding bonds issued in |
12 | | accordance with Article 19 of this Code to refund bonds, |
13 | | coupons, or other evidences of indebtedness for bonds issued by |
14 | | the combined high school - unit district for elementary |
15 | | purposes shall only be extended against the property within the |
16 | | elementary and high school classification. |
17 | | (h) The school board may establish, maintain, or re-create |
18 | | a working cash fund for elementary or high school purposes (but |
19 | | not K through 12 purposes) as authorized by Article 20 of this |
20 | | Code. All notices, resolutions, and ballots related to the |
21 | | establishment of a working cash fund shall indicate whether the |
22 | | working cash fund shall be for elementary or high school |
23 | | purposes. For purposes of Section 20-2 of this Code, taxes to |
24 | | pay the principal of, interest on, and premium, if any, on |
25 | | bonds issued to create a working cash fund for high school |
26 | | purposes shall be extended against the entire district, and |
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1 | | taxes to pay the principal of, interest on, and premium, if |
2 | | any, on bonds issued to create a working cash fund for |
3 | | elementary purposes shall be extended only against property |
4 | | within the elementary and high school classification. Any |
5 | | petition filed in accordance with Section 20-7 of this Code |
6 | | requesting that the proposition to issue bonds to establish a |
7 | | working cash fund for elementary purposes be submitted to the |
8 | | voters must be signed by 10% or more of the registered voters |
9 | | of the elementary and high school classification. If required |
10 | | pursuant to Section 20-7 of this Code, the proposition to issue |
11 | | bonds for a working cash fund for elementary purposes must only |
12 | | be submitted to and approved by a majority of voters living in |
13 | | the portion of the territory included within the elementary and |
14 | | high school classification voting on the proposition. Upon the |
15 | | abolishment of the working cash fund for elementary purposes in |
16 | | accordance with Section 20-8 of this Code, the balance shall be |
17 | | transferred to the fund established for the receipt of proceeds |
18 | | from levies specified for grade K through 8 educational |
19 | | purposes. Upon the abolishment of the working cash fund for |
20 | | high school purposes in accordance with Section 20-8 of this |
21 | | Code, the balance shall be transferred to the fund established |
22 | | for the receipt of proceeds from levies specified for grade 9 |
23 | | through 12 educational purposes. |
24 | | (i) The school board shall establish separate funds for the |
25 | | receipt of tax proceeds from levies specified for grade K |
26 | | through 8 purposes and grade 9 through 12 purposes in |
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1 | | accordance with subdivisions (1) through (3) of subsection (b) |
2 | | of this Section and the receipt of tax and other proceeds from |
3 | | bond issuances for grade K through 8 purposes and grade 9 |
4 | | through 12 purposes in accordance with subsection (g) of this |
5 | | Section. Proceeds received from any levy or bond issuance |
6 | | specified for grade K through 8 purposes shall not be used to |
7 | | pay for any staff, equipment, materials, facilities, |
8 | | buildings, land, or services solely related to instruction in |
9 | | grades 9 through 12. Proceeds received from any levy or bond |
10 | | issuance specified for grade 9 through 12 purposes shall not be |
11 | | used to pay for any staff, equipment, materials, facilities, |
12 | | buildings, land, or services solely related to instruction in |
13 | | grades K through 8. Expenses related to staff, equipment, |
14 | | materials, facilities, buildings, land, or services related to |
15 | | instruction in both grades K through 8 and grades 9 through 12 |
16 | | may be paid from proceeds received from a levy or bond issuance |
17 | | specified for either grade K through 8 purposes or grade 9 |
18 | | through 12 purposes. |
19 | | (j) The school board of a combined high school - unit |
20 | | district may abate or abolish any fund in accordance with this |
21 | | Code, provided that no funds may be transferred from an abated |
22 | | or abolished fund specified for grade K through 8 purposes to a |
23 | | fund specified for grade 9 through 12 purposes, and no funds |
24 | | may be transferred from an abated or abolished fund specified |
25 | | for grade 9 through 12 purposes to a fund specified for grade K |
26 | | through 8 purposes. |
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1 | | (k) To the extent the specific requirements for borrowing |
2 | | money, levying taxes, issuing bonds, establishing, |
3 | | maintaining, or re-creating a working cash fund, and |
4 | | transferring funds by a combined high school - unit district |
5 | | set forth in this Section conflicts with any general |
6 | | requirements for school districts set forth in Article 10, 17, |
7 | | 19, or 20 of this Code, the requirements set forth in this |
8 | | Section shall control over any such general requirements.
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9 | | (Source: P.A. 94-1019, eff. 7-10-06.) |
10 | | (105 ILCS 5/11E-95) |
11 | | Sec. 11E-95. Classification of property, taxes, bonds, and |
12 | | funds for optional elementary unit districts. |
13 | | (a) All real property included within the boundaries of an |
14 | | optional elementary unit district created in accordance with |
15 | | this Article shall be classified into either a high school only |
16 | | classification or an elementary and high school classification |
17 | | as follows: |
18 | | (1) Real property included within the high school only |
19 | | classification shall include all of the real property |
20 | | included within both the boundaries of the optional |
21 | | elementary unit district and the boundaries of a separate |
22 | | school district organized and established for purposes of |
23 | | providing instruction up to and including grade 8 that did |
24 | | not elect to join the optional elementary unit district in |
25 | | accordance with this Article. |
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1 | | (2) Real property included within the elementary and |
2 | | high school classification shall include all real property |
3 | | of the optional elementary unit district not included in |
4 | | the high school only classification.
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5 | | (b) The petition to establish an optional elementary unit |
6 | | district shall set forth the maximum annual authorized tax |
7 | | rates for the proposed district as follows:
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8 | | (1) The petition must specify a maximum annual |
9 | | authorized tax rate for both grade K through 8 educational |
10 | | purposes and grade 9 through 12 educational purposes. The |
11 | | rate for grade K through 8 educational purposes shall not |
12 | | exceed 3.5%. The rate for grade 9 through 12 educational |
13 | | purposes shall not exceed 3.5%. The combined rate for both |
14 | | grade K through 8 and grade 9 through 12 educational |
15 | | purposes shall not exceed 7.0% 4.0% . |
16 | | (2) The petition must specify a maximum annual |
17 | | authorized tax rate for both grade K through 8 operations |
18 | | and maintenance purposes and grade 9 through 12 operations |
19 | | and maintenance purposes. The rate for grade K through 8 |
20 | | operations and maintenance purposes shall not exceed |
21 | | 0.55%. The rate for grade 9 through 12 operations and |
22 | | maintenance purposes shall not exceed 0.55%. The combined |
23 | | rate for both grade K through 8 and grade 9 through 12 |
24 | | operations and maintenance purposes shall not exceed 1.10% |
25 | | 0.75% . |
26 | | (3) The petition must specify a maximum annual |
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1 | | authorized tax rate for both grade K through 8 special |
2 | | education purposes and grade 9 through 12 special education |
3 | | purposes. The rate for grade K through 8 special education |
4 | | purposes shall not exceed 0.40%. The rate for grade 9 |
5 | | through 12 special education purposes shall not exceed |
6 | | 0.40%. |
7 | | (4) The petition must specify a maximum annual |
8 | | authorized tax rate for transportation purposes. |
9 | | (5) If it is desired to secure authority to levy other |
10 | | taxes above the permissive rate applicable to unit |
11 | | districts as specified elsewhere in statute, the petition |
12 | | must specify the maximum annual authorized tax rate at |
13 | | which the district will be authorized to levy a tax for |
14 | | each such purpose, not to exceed the maximum annual |
15 | | authorized tax rate applicable to unit districts as |
16 | | specified elsewhere in statute. |
17 | | (6) The aggregate of all rates specified in accordance |
18 | | with this subsection (b) shall not exceed the highest dual |
19 | | district rate, excluding rates for bond and interest |
20 | | levies, applicable to any territory within the high school |
21 | | district included in the petition in the year immediately |
22 | | preceding the creation of the new district.
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23 | | (c) The school board of any new optional elementary unit |
24 | | district created under the provisions of this Article may levy |
25 | | a tax annually upon all of the taxable property of the district |
26 | | at the value as equalized or assessed by the Department of |
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1 | | Revenue as follows:
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2 | | (1) For all real property within the district, rates |
3 | | not to exceed the maximum annual authorized grade 9 through |
4 | | 12 educational purposes rate established in accordance |
5 | | with subdivision (1) of subsection (b) of this Section, the |
6 | | maximum annual authorized grade 9 through 12 operation and |
7 | | maintenance purposes rate established in accordance with |
8 | | subdivision (2) of subsection (b) of this Section, the |
9 | | maximum annual authorized grade 9 through 12 special |
10 | | education purposes rate established in accordance with |
11 | | subdivision (3) of subsection (b) of this Section, the |
12 | | maximum annual authorized transportation purposes rate |
13 | | established in accordance with subdivision (4) of |
14 | | subsection (b) of this Section, and, for all other |
15 | | purposes, the statutory permissive rate for unit districts |
16 | | or the maximum annual authorized rate for that purpose |
17 | | established in accordance with subdivision (5) of |
18 | | subsection (b) of this Section. |
19 | | (2) For all real property in the district included |
20 | | within the elementary and high school classification, in |
21 | | addition to the rates authorized by subdivision (1) of this |
22 | | subsection (c), rates not to exceed the maximum annual |
23 | | authorized grade K through 8 educational purposes rate |
24 | | established in accordance with subdivision (1) of |
25 | | subsection (b) of this Section, the maximum annual |
26 | | authorized grade K through 8 operation and maintenance |
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1 | | purposes rate established in accordance with subdivision |
2 | | (2) of subsection (b) of this Section, and the maximum |
3 | | annual authorized grade K through 8 special education |
4 | | purposes rate established in accordance with subdivision |
5 | | (3) of subsection (b) of this Section. |
6 | | (d) The school board may, subsequent to the formation of |
7 | | the district and in accordance with Sections 17-2 through 17-7 |
8 | | of this Code, seek to increase the maximum annual authorized |
9 | | tax rates for any statutorily authorized purpose up to the |
10 | | maximum rate set forth in subsection (b) of this Section or |
11 | | otherwise applicable to unit school districts as specified |
12 | | elsewhere in statute, whichever is less, subject to the |
13 | | following approval requirements: |
14 | | (1) The school board may increase the following rates |
15 | | only after submitting a proper resolution to the voters of |
16 | | the district at any regular scheduled election and |
17 | | obtaining approval by both a majority of voters living in |
18 | | the portion of the territory included within the high |
19 | | school only classification voting on the proposition and a |
20 | | majority of voters living in the portion of the territory |
21 | | included within the elementary and high school |
22 | | classification voting on the proposition: |
23 | | (A) The maximum annual authorized grade 9 through |
24 | | 12 educational purposes rate established in accordance |
25 | | with subdivision (1) of subsection (b) of this Section, |
26 | | as may be increased thereafter in accordance with this |
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1 | | subsection (d). |
2 | | (B) The maximum annual authorized grade 9 through |
3 | | 12 operation and maintenance purposes rate established |
4 | | in accordance with subdivision (2) of subsection (b) of |
5 | | this Section, as may be increased thereafter in |
6 | | accordance with this subsection (d). |
7 | | (C) The maximum annual authorized grade 9 through |
8 | | 12 special education purposes rate established in |
9 | | accordance with subdivision (3) of subsection (b) of |
10 | | this Section, as may be increased thereafter in |
11 | | accordance with this subsection (d). |
12 | | (D) The maximum annual authorized transportation |
13 | | purposes rate established in accordance with |
14 | | subdivision (4) of subsection (b) of this Section, as |
15 | | may be increased thereafter in accordance with this |
16 | | subsection (d). |
17 | | (E) For all other statutorily authorized purposes, |
18 | | any rate exceeding the statutory permissive rate for |
19 | | unit districts established in accordance with |
20 | | subdivision (5) of subsection (b) of this Section, as |
21 | | may be increased thereafter in accordance with this |
22 | | subsection (d).
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23 | | (2) The school board may increase the following rates |
24 | | only after submitting a proper resolution to the voters of |
25 | | the district living in the portion of the territory |
26 | | included within the elementary and high school |
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1 | | classification at any regular scheduled election and |
2 | | obtaining approval by a majority of voters living in the |
3 | | portion of the territory included within the elementary and |
4 | | high school classification voting on the proposition: |
5 | | (A) The maximum annual authorized grade K through 8 |
6 | | educational purposes rate established in accordance |
7 | | with subdivision (1) of subsection (b) of this Section, |
8 | | as may be increased thereafter in accordance with this |
9 | | subsection (d). |
10 | | (B) The maximum annual authorized grade K through 8 |
11 | | operation and maintenance purposes rate established in |
12 | | accordance with subdivision (2) of subsection (b) of |
13 | | this Section, as may be increased thereafter in |
14 | | accordance with this subsection (d). |
15 | | (C) The maximum annual authorized grade K through 8 |
16 | | special education purposes rate established in |
17 | | accordance with subdivision (3) of subsection (b) of |
18 | | this Section, as may be increased thereafter in |
19 | | accordance with this subsection (d).
|
20 | | (e) The school board may, after submitting a proper |
21 | | resolution to the voters of the district at any regular |
22 | | scheduled election, seek to do either of the following:
|
23 | | (1) Increase or decrease the maximum authorized annual |
24 | | tax rate for grade K through 8 educational purposes with an |
25 | | equal corresponding increase or decrease of the maximum |
26 | | authorized annual tax rate for grade 9 through 12 |
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1 | | educational purposes, such that there is no change in the |
2 | | total combined maximum authorized annual tax rate for both |
3 | | purposes. |
4 | | (2) Increase or decrease the maximum authorized annual |
5 | | tax rate for grade K through 8 operations and maintenance |
6 | | purposes with an equal corresponding increase or decrease |
7 | | of the maximum authorized annual tax rate for grade 9 |
8 | | through 12 operations and maintenance purposes, such that |
9 | | there is no change in the total combined maximum authorized |
10 | | annual tax rate for both purposes.
|
11 | | Any modification to maximum authorized annual tax rates |
12 | | pursuant to this subsection (e) must be approved by both a |
13 | | majority of voters living in the portion of the territory |
14 | | included within the high school only classification voting on |
15 | | the proposition and a majority of voters living in the portion |
16 | | of the territory included within the elementary and high school |
17 | | classification voting on the proposition. No maximum tax rate |
18 | | secured hereunder may exceed the maximum tax rate for a |
19 | | particular purpose specified elsewhere in statute. |
20 | | (f) The school board may seek to do either of the |
21 | | following:
|
22 | | (1) Increase the maximum authorized annual tax rate for |
23 | | either grade K through 8 educational purposes or grade K |
24 | | through 8 operations and maintenance purposes with an equal |
25 | | corresponding decrease being effected to the maximum |
26 | | authorized tax rate for the other fund. |
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1 | | (2) Increase the maximum authorized annual tax rate for |
2 | | either grade 9 through 12 educational purposes or grade 9 |
3 | | through 12 operations and maintenance purposes with an |
4 | | equal corresponding decrease being effected to the maximum |
5 | | authorized tax rate for the other fund.
|
6 | | A proper resolution to increase and concurrently decrease |
7 | | the maximum authorized annual tax rates for grade K through 8 |
8 | | purposes in accordance with this subsection (f) shall be |
9 | | submitted to the voters of the district residing in the |
10 | | elementary and high school classification at any regular |
11 | | scheduled election and must be approved by a majority of voters |
12 | | living in the portion of the territory included within the |
13 | | elementary and high school classification voting on the |
14 | | proposition. A proper resolution to increase and concurrently |
15 | | decrease the maximum authorized annual tax rates for grade 9 |
16 | | through 12 purposes in accordance with this subsection (f) |
17 | | shall be submitted to all of the voters of the district at any |
18 | | regular scheduled election and must be approved by a majority |
19 | | of voters voting on the proposition. No maximum tax rate |
20 | | secured hereunder may exceed the maximum tax rate for a |
21 | | particular purpose specified elsewhere in statute. The terms |
22 | | and provisions of this subsection (f) shall apply instead of |
23 | | the terms and provisions of Section 17-6.1 of this Code to any |
24 | | concurrent equal increase and decrease in the maximum |
25 | | authorized rates for educational and operations and |
26 | | maintenance purposes by an optional elementary unit district.
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1 | | (g) The school board may borrow money and issue bonds for |
2 | | elementary or high school purposes (but not grade K through 12 |
3 | | purposes) as authorized by Articles 10 and 19 and Section |
4 | | 17-2.11 of this Code and as otherwise permitted by law. All |
5 | | notices, resolutions, and ballots related to borrowing money |
6 | | and issuing bonds in accordance with this subsection (g) shall |
7 | | indicate whether the proposed action is for elementary or high |
8 | | school purposes. Taxes to pay the principal of, interest on, |
9 | | and premium, if any, on bonds issued for high school purposes |
10 | | shall be extended against the entire district, and taxes to pay |
11 | | the principal of, interest on, and premium, if any, on bonds |
12 | | issued for elementary purposes shall be extended only against |
13 | | property within the elementary and high school classification. |
14 | | The proposition to issue bonds for high school purposes must be |
15 | | submitted to and approved by a majority of voters of the |
16 | | district voting on the proposition. The proposition to issue |
17 | | bonds for elementary purposes must only be submitted to and |
18 | | approved by a majority of voters living in the portion of the |
19 | | territory included within the elementary and high school |
20 | | classification voting on the proposition. Notwithstanding the |
21 | | terms and provisions of Section 19-4 of this Code, the board of |
22 | | an optional elementary unit district may not seek to designate |
23 | | any bonds issued for high school purposes as bonds issued for |
24 | | elementary purposes or designate any bonds issued for |
25 | | elementary purposes as bonds issued for high school purposes. |
26 | | Any petition filed in accordance with Section 19-9 of this Code |
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1 | | requesting that the proposition to issue bonds for the payment |
2 | | of orders or claims for elementary purposes be submitted to the |
3 | | voters must be signed by 10% or more of the registered voters |
4 | | of the elementary and high school classification. If required |
5 | | pursuant to Section 19-9 of this Code, the proposition to issue |
6 | | bonds for the payment of orders or claims for elementary |
7 | | purposes must only be submitted to and approved by a majority |
8 | | of voters living in the portion of the territory included |
9 | | within the elementary and high school classification voting on |
10 | | the proposition. Taxes to pay the principal of, interest on, |
11 | | and premium, if any, on any refunding bonds issued in |
12 | | accordance with Article 19 of this Code to refund bonds, |
13 | | coupons, or other evidences of indebtedness for bonds issued by |
14 | | the optional elementary unit district for high school purposes |
15 | | or issued by a district that dissolved to form the optional |
16 | | elementary unit district shall be extended against the entire |
17 | | district. Taxes to pay the principal of, interest on, and |
18 | | premium, if any, on any refunding bonds issued in accordance |
19 | | with Article 19 of this Code to refund bonds, coupons, or other |
20 | | evidences of indebtedness for bonds issued by the optional |
21 | | elementary unit district for elementary purposes shall only be |
22 | | extended against the property within the elementary and high |
23 | | school classification. |
24 | | (h) The school board may establish, maintain, or re-create |
25 | | a working cash fund for elementary or high school purposes (but |
26 | | not grade K through 12 purposes) as authorized by Article 20 of |
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1 | | this Code. All notices, resolutions, and ballots related to the |
2 | | establishment of a working cash fund shall indicate whether the |
3 | | working cash fund shall be for elementary or high school |
4 | | purposes. For purposes of Section 20-2 of this Code, taxes to |
5 | | pay the principal of, interest on, and premium, if any, on |
6 | | bonds issued to create a working cash fund for high school |
7 | | purposes shall be extended against the entire district, and |
8 | | taxes to pay the principal of, interest on, and premium, if |
9 | | any, on bonds issued to create a working cash fund for |
10 | | elementary purposes shall be extended only against property |
11 | | within the elementary and high school classification. Any |
12 | | petition filed in accordance with Section 20-7 of this Code |
13 | | requesting that the proposition to issue bonds to establish a |
14 | | working cash fund for elementary purposes be submitted to the |
15 | | voters must be signed by 10% or more of the registered voters |
16 | | of the elementary and high school classification. If required |
17 | | pursuant to Section 20-7 of this Code, the proposition to issue |
18 | | bonds for a working cash fund for elementary purposes must only |
19 | | be submitted to and approved by a majority of voters living in |
20 | | the portion of the territory included within the elementary and |
21 | | high school classification voting on the proposition. Upon the |
22 | | abolishment of the working cash fund for elementary purposes in |
23 | | accordance with Section 20-8 of this Code, the balance shall be |
24 | | transferred to the fund established for the receipt of proceeds |
25 | | from levies specified for grade K through 8 educational |
26 | | purposes. Upon the abolishment of the working cash fund for |
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1 | | high school purposes in accordance with Section 20-8 of this |
2 | | Code, the balance shall be transferred to the fund established |
3 | | for the receipt of proceeds from levies specified for grade 9 |
4 | | through 12 educational purposes.
|
5 | | (i) The school board shall establish separate funds for the |
6 | | receipt of tax proceeds from levies specified for grade K |
7 | | through 8 purposes and grade 9 through 12 purposes in |
8 | | accordance with subdivisions (1) through (3) of subsection (b) |
9 | | of this Section and the receipt of tax and other proceeds from |
10 | | bond issuances for grade K through 8 purposes and grade 9 |
11 | | through 12 purposes in accordance with subsection (g) of this |
12 | | Section. Proceeds received from any levy or bond issuance |
13 | | specified for grade K through 8 purposes shall not be used to |
14 | | pay for any staff, equipment, materials, facilities, |
15 | | buildings, land, or services solely related to instruction in |
16 | | grades 9 through 12. Proceeds received from any levy or bond |
17 | | issuance specified for grade 9 through 12 purposes shall not be |
18 | | used to pay for any staff, equipment, materials, facilities, |
19 | | buildings, land, or services solely related to instruction in |
20 | | grades K through 8. Expenses related to staff, equipment, |
21 | | materials, facilities, buildings, land, or services related to |
22 | | instruction in both grades K through 8 and grades 9 through 12 |
23 | | may be paid from proceeds received from a levy or bond issuance |
24 | | specified for either grade K through 8 purposes or grade 9 |
25 | | through 12 purposes.
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26 | | (j) The school board of an optional elementary unit |
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1 | | district may abate or abolish any fund in accordance with this |
2 | | Code, provided that no funds may be transferred from an abated |
3 | | or abolished fund specified for grade K through 8 purposes to a |
4 | | fund specified for grade 9 through 12 purposes, and no funds |
5 | | may be transferred from an abated or abolished fund specified |
6 | | for grade 9 through 12 purposes to a fund specified for grade K |
7 | | through 8 purposes.
|
8 | | (k) To the extent that the specific requirements for |
9 | | borrowing money, levying taxes, issuing bonds, establishing, |
10 | | maintaining, or re-creating a working cash fund, and |
11 | | transferring funds by an optional elementary unit district set |
12 | | forth in this Section conflicts with any general requirements |
13 | | for school districts set forth in Article 10, 17, 19, or 20 of |
14 | | this Code, the requirements set forth in this Section shall |
15 | | control over any such general requirements.
|
16 | | (Source: P.A. 94-1019, eff. 7-10-06.)
|
17 | | (105 ILCS 5/17-3) (from Ch. 122, par. 17-3)
|
18 | | Sec. 17-3. Additional levies-Submission to voters. |
19 | | (a) The school board in any district having a population of |
20 | | less than
500,000 inhabitants may, by proper resolution, cause |
21 | | a proposition to
increase, for a limited period of not less |
22 | | than 3 nor more than 10 years or
for an unlimited period, the
|
23 | | annual tax rate for educational purposes to be submitted to
the |
24 | | voters of such district at a regular scheduled election as
|
25 | | follows:
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1 | | (1) in districts maintaining grades 1 through 8, or |
2 | | grades 9 through
12, the maximum rate for educational |
3 | | purposes shall not exceed 3.5% of the
value as equalized or |
4 | | assessed by the Department of Revenue;
|
5 | | (2) in districts maintaining grades 1 through 12 the |
6 | | maximum rate
for educational purposes shall not exceed |
7 | | 7.00% 4.00% of the value as equalized or assessed by the |
8 | | Department of Revenue . except that if a single
elementary |
9 | | district and a secondary district having boundaries that |
10 | | are
coterminous form a community
unit district
on or after |
11 | | the effective date of this amendatory Act of the 94th |
12 | | General Assembly and the actual combined rate of the |
13 | | elementary district and secondary district prior to the |
14 | | formation of the community unit district is greater than |
15 | | 4.00%, then the maximum rate for educational
purposes
for |
16 | | such district shall be the following:
|
17 | | (A) For 2 years following the formation of the |
18 | | community unit district, the maximum rate shall equal |
19 | | the actual combined rate of the previous elementary |
20 | | district and secondary district.
|
21 | | (B) In each subsequent year, the maximum rate shall |
22 | | be reduced by 0.10% or reduced to 4.00%, whichever |
23 | | reduction is less. The school board may, by proper |
24 | | resolution, cause a proposition to increase the |
25 | | reduced rate, not to exceed the maximum rate in clause |
26 | | (A), to be submitted to the voters of the district at a |
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1 | | regular scheduled election as provided under this |
2 | | Section. Nothing in this Section shall require that the |
3 | | maximum rate for educational purpose for a district |
4 | | maintaining grades one through 12 be reduced below |
5 | | 4.00%.
|
6 | | If the resolution of the school board seeks to increase the |
7 | | annual tax rate
for educational purposes for a limited period |
8 | | of not less than 3 nor more than
10 years, the proposition |
9 | | shall
so state and shall identify the years for which the tax |
10 | | increase is sought.
|
11 | | If
a majority of the votes cast on the proposition is in |
12 | | favor
thereof at an election for which the election authorities |
13 | | have given notice
either (i) in accordance with Section 12-5 of |
14 | | the Election Code or (ii) by
publication of a true and legible |
15 | | copy of the specimen ballot label containing
the proposition in |
16 | | the form in which it appeared or will appear on the official
|
17 | | ballot label on the day of the election at least 5 days before |
18 | | the day of the
election in at least one newspaper published in |
19 | | and having a general
circulation in the district, the school |
20 | | board may thereafter, until such
authority is
revoked in like |
21 | | manner, levy annually the tax so authorized; provided that if
|
22 | | the proposition as approved limits the increase in the annual |
23 | | tax rate of the
district for educational purposes to a period |
24 | | of not less than 3 nor more than
10 years, the district may,
|
25 | | unless such authority is sooner revoked in like manner, levy |
26 | | annually the tax
so authorized for the limited number of years |
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1 | | approved by a majority of the
votes cast on
the proposition. |
2 | | Upon expiration of that limited period, the rate at which the
|
3 | | district may annually levy
its tax for educational purposes |
4 | | shall be the rate provided under Section 17-2,
or the rate at |
5 | | which the district last levied its tax for educational purposes
|
6 | | prior to approval of the proposition authorizing the levy of |
7 | | that tax at an
increased rate, whichever is greater.
|
8 | | The school board shall certify the proposition to the |
9 | | proper election
authorities
in accordance with the general |
10 | | election law.
|
11 | | The provisions of this Section concerning notice of the tax |
12 | | rate increase
referendum apply only to consolidated primary |
13 | | elections held prior to January
1, 2002 at which not less than
|
14 | | 55% of the voters voting on the tax rate increase proposition |
15 | | voted in favor
of the
tax rate increase proposition.
|
16 | | (b) (Blank). Beginning on the effective date of this |
17 | | amendatory Act of the 97th General Assembly, if a unit district |
18 | | is being established from an elementary district or districts |
19 | | and a high school district, pursuant to Article 11E of this |
20 | | Code, and the combined rate of the elementary district or |
21 | | districts and the high school district prior to the formation |
22 | | of the unit district is greater than 4.00% for educational |
23 | | purposes, then the maximum rate for educational purposes for |
24 | | the unit district shall be the following: |
25 | | (1) For the first year following the formation of the |
26 | | new unit district, the maximum rate shall equal the lesser |
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1 | | of the actual combined rate of the previous highest |
2 | | elementary district rate and the high school district rate |
3 | | or 6.40%. |
4 | | (2) For the second year after the formation of the new |
5 | | unit district, the maximum rate shall equal the lesser of |
6 | | the actual combined rate of the previous highest elementary |
7 | | district rate and the high school district rate or 5.80%. |
8 | | (3) For the third year after the formation of the new |
9 | | unit district, the maximum rate shall equal the lesser of |
10 | | the actual combined rate of the previous highest elementary |
11 | | district rate and the high school district rate or 5.20%. |
12 | | (4) For the fourth year after the formation of the new |
13 | | unit district, the maximum rate shall equal the lesser of |
14 | | the actual combined rate of the previous highest elementary |
15 | | district rate and the high school district rate or 4.60%. |
16 | | (5) For the fifth year after the formation of the new |
17 | | unit district and thereafter, the maximum rate shall be no |
18 | | greater than 4.00%. |
19 | | (Source: P.A. 97-1022, eff. 1-1-13.)
|
20 | | (105 ILCS 5/17-5) (from Ch. 122, par. 17-5)
|
21 | | Sec. 17-5. Increase tax rates for operations and |
22 | | maintenance purposes-Maximum. |
23 | | (a) The school board in any district having a population of |
24 | | less than
500,000 inhabitants may, by proper resolution, cause |
25 | | a proposition to
increase the annual tax rate for operations |
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1 | | and maintenance purposes to be
submitted to the voters of the |
2 | | district at a regular scheduled election.
The board shall |
3 | | certify the proposition to the proper election authority
for |
4 | | submission to the elector in accordance with the general |
5 | | election law.
In districts maintaining grades 1 through 8,
or |
6 | | grades 9 through 12, the maximum rate for operations and
|
7 | | maintenance purposes shall not exceed .55%; and in districts |
8 | | maintaining
grades 1 through 12, the maximum rates for |
9 | | operations and
maintenance purposes shall not exceed 1.10% |
10 | | .75%, except that if a single elementary
district and a |
11 | | secondary district having boundaries that are coterminous
on |
12 | | the effective date of this amendatory Act form a community unit |
13 | | district
as authorized under Section 11-6, the maximum rate for |
14 | | operation
and maintenance purposes for such district shall not |
15 | | exceed 1.10% of the
value as equalized or assessed by the |
16 | | Department of Revenue ; and in such
district maintaining grades |
17 | | 1 through 12, funds may, subject to the
provisions of Section |
18 | | 17-5.1 accumulate to not more than 5% of the
equalized assessed |
19 | | valuation of the district. No such accumulation shall
ever be |
20 | | transferred or used for any other purpose. If a majority of the
|
21 | | votes cast on the proposition is in favor thereof, the school |
22 | | board may
thereafter, until such authority is revoked in like |
23 | | manner, levy annually a
tax as authorized.
|
24 | | (b) (Blank). Beginning on the effective date of this |
25 | | amendatory Act of the 97th General Assembly, if a unit district |
26 | | is being established from an elementary district or districts |
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1 | | and a high school district, pursuant to Article 11E of this |
2 | | Code, and the combined rate of the elementary district or |
3 | | districts and the high school district prior to the formation |
4 | | of the unit district is greater than 0.75% for operations and |
5 | | maintenance purposes, then the maximum rate for operations and |
6 | | maintenance purposes for the unit district shall be the |
7 | | following: |
8 | | (1) For the first year following formation of the new |
9 | | unit district, the maximum rate shall equal the lesser of |
10 | | the actual combined rate of the previous highest elementary |
11 | | district rate and the high school district rate or 1.03%. |
12 | | (2) For the second year after formation of the new unit |
13 | | district, the maximum rate shall equal the lesser of the |
14 | | actual combined rate of the previous highest elementary |
15 | | district rate and the high school district rate or 0.96%. |
16 | | (3) For the third year after the formation of the new |
17 | | unit district, the maximum rate shall equal the lesser of |
18 | | the actual combined rate of the previous highest elementary |
19 | | district rate and the high school district rate or 0.89%. |
20 | | (4) For the fourth year after the formation of the new |
21 | | unit district, the maximum rate shall equal the lesser of |
22 | | the actual combined rate of the previous highest elementary |
23 | | district rate and the high school district rate or 0.82%. |
24 | | (5) For the fifth year after the formation of the new |
25 | | unit district and thereafter, the maximum rate shall be no |
26 | | greater than 0.75%. |