Full Text of SB0516 99th General Assembly
SB0516enr 99TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois, | 3 | | represented in the General Assembly:
| 4 | | Section 5. The School Code is amended by changing Sections | 5 | | 17-2, 17-2.2a, and 17-2.2c and by adding Section 17-2.2e as | 6 | | follows:
| 7 | | (105 ILCS 5/17-2) (from Ch. 122, par. 17-2)
| 8 | | Sec. 17-2. Tax levies; purposes; rates. Except as otherwise | 9 | | provided in
Articles 12 and 13 of this Act, and except as | 10 | | provided in Section 17-2.2e of this Act, the following maximum | 11 | | rates shall apply to all
taxes levied after August 10, 1965, in | 12 | | districts having a population of less
than 500,000 inhabitants, | 13 | | including those districts organized under Article 11
of the | 14 | | School Code. The school board of any district having a | 15 | | population of
less than 500,000 inhabitants may levy a tax | 16 | | annually, at not to exceed the
maximum rates and for the | 17 | | specified purposes, upon all the taxable property of
the | 18 | | district at the value, as equalized or assessed by the | 19 | | Department of
Revenue as follows:
| 20 | | (1) districts maintaining only grades 1 through 8, .92% | 21 | | for educational
purposes and .25% for operations and | 22 | | maintenance purposes;
| 23 | | (2) districts maintaining only grades 9 through 12, |
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| 1 | | .92% for
educational purposes and .25% for operations and | 2 | | maintenance purposes;
| 3 | | (3) districts maintaining grades 1 through 12, 1.63% | 4 | | for the 1985-86
school year, 1.68% for the 1986-87 school | 5 | | year, 1.75% for the 1987-88
school year and 1.84% for the | 6 | | 1988-89 school year and thereafter for
educational | 7 | | purposes and .405% for the 1989-90 school year, .435% for | 8 | | the
1990-91 school year, .465% for the 1991-92 school year, | 9 | | and .50% for the
1992-93 school year and thereafter for | 10 | | operations and maintenance purposes;
| 11 | | (4) all districts, 0.75% for capital improvement | 12 | | purposes (which is in
addition to the levy for operations | 13 | | and maintenance purposes), which tax is to
be
levied, | 14 | | accumulated for not more than 6 years, and spent for | 15 | | capital
improvement purposes (including but not limited to | 16 | | the construction of a new
school building or buildings or | 17 | | the purchase of school grounds on which any new
school | 18 | | building is to be constructed or located, or both) only in | 19 | | accordance
with Section 17-2.3 of this Act;
| 20 | | (5) districts maintaining only grades 1 through 8, .12% | 21 | | for
transportation purposes, provided that districts | 22 | | maintaining only grades
kindergarten through 8 which have | 23 | | an enrollment of at least 2600 students
may levy, subject | 24 | | to Section 17-2.2, at not to exceed a maximum rate of
.20% | 25 | | for transportation purposes for any school year in which | 26 | | the number of
students requiring transportation in the |
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| 1 | | district exceeds by at least 2%
the number of students | 2 | | requiring transportation in the district during the
| 3 | | preceding school year, as verified in the district's claim | 4 | | for pupil
transportation and reimbursement and as | 5 | | certified by the State Board of
Education to the county | 6 | | clerk of the county in which such district is
located not | 7 | | later than November 15 following the submission of such | 8 | | claim;
districts maintaining only grades 9 through 12, .12% | 9 | | for transportation
purposes; and districts maintaining | 10 | | grades 1 through 12, .14% for the
1985-86 school year, .16% | 11 | | for the 1986-87 school year, .18% for the 1987-88
school | 12 | | year and .20% for the 1988-89 school year and thereafter, | 13 | | for
transportation purposes;
| 14 | | (6) districts providing summer classes, .15% for | 15 | | educational
purposes, subject to Section 17-2.1 of this | 16 | | Act.
| 17 | | Whenever any special charter school district operating | 18 | | grades 1
through 12, has organized or shall organize under the | 19 | | general school
law, the district so organized may continue to | 20 | | levy taxes at not to
exceed the rate at which taxes were last | 21 | | actually extended by the
special charter district, except that | 22 | | if such rate at which taxes were
last actually extended by such | 23 | | special charter district was less than
the maximum rate for | 24 | | districts maintaining grades 1 through 12
authorized under this | 25 | | Section, such special charter district
nevertheless may levy | 26 | | taxes at a rate not to exceed the maximum rate for
districts |
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| 1 | | maintaining grades 1 through 12 authorized under this Section,
| 2 | | and except that if any such district maintains only grades 1 | 3 | | through 8,
the board may levy, for educational purposes, at a | 4 | | rate not to exceed
the maximum rate for elementary districts | 5 | | authorized under this Section.
| 6 | | Maximum rates before or after established in excess of | 7 | | those
prescribed shall not be affected by the amendatory Act of | 8 | | 1965.
| 9 | | (Source: P.A. 87-984; 87-1023; 88-45.)
| 10 | | (105 ILCS 5/17-2.2a) (from Ch. 122, par. 17-2.2a)
| 11 | | Sec. 17-2.2a. (a) Tax for special education programs. | 12 | | (a) The
school board of any district having a population of | 13 | | less than 500,000
inhabitants may, by proper resolution, levy | 14 | | an annual tax upon the value
as equalized or assessed by the | 15 | | Department of Revenue, for special
education purposes, | 16 | | including the purposes authorized by Section 10-22.31b as
| 17 | | follows:
| 18 | | (1) districts maintaining only grades kindergarten | 19 | | through 8, and
prior to July 1, 1970, districts maintaining | 20 | | only grades 1 through 8, .02%;
| 21 | | (2) districts maintaining only grades 9 through 12, | 22 | | .02%;
| 23 | | (3) districts maintaining only grades kindergarten | 24 | | through 12, and
prior to July 1, 1970, districts | 25 | | maintaining only grades 1 through 12, .04%.
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| 1 | | The revenue raised by such tax shall be used only for | 2 | | special education
purposes, including the construction and | 3 | | maintenance of special education
facilities.
| 4 | | Upon proper resolution of the school board, the school | 5 | | district may
accumulate such funds for special education | 6 | | building purposes for a
period of 8 years.
| 7 | | Buildings constructed under the provisions of this Section | 8 | | shall comply with
the building code authorized under Section | 9 | | 2-3.12.
| 10 | | If it is no longer feasible or economical to utilize | 11 | | classroom facilities
constructed with revenues raised and | 12 | | accumulated by the tax for special
education building purposes, | 13 | | the district, or cooperative district by
unanimous consent, may | 14 | | with the approval of the regional superintendent
of schools and | 15 | | the State Superintendent of Education use such facilities
for | 16 | | regular school purposes. The district or cooperative of | 17 | | districts
shall make comparable facilities available for | 18 | | special education
purposes at another attendance center which | 19 | | is in a more practical
location due to the proximity of the | 20 | | students served.
| 21 | | (b) If the school board of any district that has levied the | 22 | | tax
authorized by this Section determines that the accumulated | 23 | | funds from
such tax and from the $1,000 State reimbursement per | 24 | | professional worker
received under Section 14-13.02 are no | 25 | | longer required for special
education building purposes, the | 26 | | board may by proper resolution transfer
such funds to any other |
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| 1 | | fund to be used for any special education purposes
authorized | 2 | | by Article 14. Such transfer shall not be made until after the
| 3 | | regional superintendent has certified to the State | 4 | | Superintendent of
Education that adequate housing provisions | 5 | | have been made for all children
with disabilities residing in | 6 | | the school district.
| 7 | | (c) The tax rate limits specified in this Section may be | 8 | | increased to
.40% by districts maintaining only grades | 9 | | kindergarten through 8
or only
grades 9 through 12, and to .80% | 10 | | by districts maintaining grades
kindergarten through 12, upon | 11 | | the approval of a proposition to effect such
increase by a | 12 | | majority of the electors voting on such proposition at a
| 13 | | regular scheduled election. The proposition may be initiated by | 14 | | resolution
of the school board and shall be certified by the | 15 | | secretary to the proper
election authorities for submission in | 16 | | accordance with the general election
law. If at such election a | 17 | | majority of the votes cast on the proposition
is in favor | 18 | | thereof, the school board may thereafter until such authority
| 19 | | is revoked in like manner levy annually the tax so authorized.
| 20 | | (d) The tax rate limits specified in this Section may also | 21 | | be increased as provided in Section 17-2.2e. | 22 | | (Source: P.A. 89-397, eff. 8-20-95; 90-757, eff. 8-14-98; | 23 | | revised 11-7-16.)
| 24 | | (105 ILCS 5/17-2.2c) (from Ch. 122, par. 17-2.2c)
| 25 | | Sec. 17-2.2c.
Tax for leasing educational facilities or |
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| 1 | | computer technology
or both, and for temporary relocation | 2 | | expense purposes. The school board of
any district, by proper | 3 | | resolution, may levy an annual tax, in
addition to any other | 4 | | taxes and not subject to the limitations specified
elsewhere in | 5 | | this Article, not to exceed .05% upon the value of the taxable
| 6 | | property as equalized or assessed by the Department of Revenue, | 7 | | for the purpose
of leasing educational facilities or computer | 8 | | technology or both, and, in order
to repay the State all moneys | 9 | | distributed to it for temporary relocation
expenses of the | 10 | | district, may levy an annual tax not to exceed .05% upon the
| 11 | | value of the taxable property as equalized or assessed by the | 12 | | Department of
Revenue for a period not to exceed 7 years for | 13 | | the purpose of providing for the
repayment of moneys | 14 | | distributed for temporary relocation expenses of the school
| 15 | | district pursuant to Section 2-3.77.
| 16 | | The tax rate limit specified by this Section with respect | 17 | | to an annual
tax levied for the purpose of leasing educational | 18 | | facilities or computer
technology or both may be
increased to | 19 | | .10% upon the approval of a proposition to effect such
increase | 20 | | by a majority of the electors voting on that proposition at a
| 21 | | regular scheduled election. Such proposition may be initiated | 22 | | by
resolution of the school board and shall be certified by the | 23 | | secretary to
the proper election authorities for submission in | 24 | | accordance with the
general election law.
| 25 | | The tax rate limit specified in this Section may also be | 26 | | increased as provided in Section 17-2.2e. |
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| 1 | | The district is authorized to pledge any tax levied | 2 | | pursuant to this
Section for the purpose of leasing educational | 3 | | facilities or computer
technology or both to secure the payment | 4 | | of any lease, lease-purchase
agreement, or installment | 5 | | purchase agreement entered into by the district for
such | 6 | | purpose.
| 7 | | For the purposes of this Section, "leasing of educational | 8 | | facilities or
computer technology or both" includes any payment | 9 | | with respect to a lease,
lease-purchase agreement, or | 10 | | installment purchase agreement to acquire or use
buildings, | 11 | | rooms, grounds, and appurtenances to be used by the district | 12 | | for the
use of schools or for school administration purposes | 13 | | and all
equipment, fixtures, renovations, and improvements to | 14 | | existing facilities of
the district necessary to accommodate | 15 | | computers, as well as computer hardware
and software.
| 16 | | Any school district may abolish or abate its fund for | 17 | | leasing educational
facilities or computer technology or both | 18 | | and for temporary relocation
expense purposes upon the adoption
| 19 | | of a resolution so providing and upon a determination by the | 20 | | school board that
the moneys in the fund are no longer needed | 21 | | for leasing educational facilities
or computer technology or | 22 | | both or for temporary relocation expense
purposes. The | 23 | | resolution shall direct the
transfer of any balance in the fund | 24 | | to another school district fund or funds
immediately upon the | 25 | | resolution taking effect. Thereafter, any outstanding
taxes of | 26 | | the school district levied pursuant to this Section shall be
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| 1 | | collected and paid into the fund or funds as directed by the | 2 | | school board.
Nothing in this Section shall prevent a school | 3 | | district that has abolished or
abated the fund from again | 4 | | creating a fund for leasing educational facilities
and for | 5 | | temporary relocation expense purposes in the manner provided in | 6 | | this
Section.
| 7 | | (Source: P.A. 89-106, eff. 7-7-95; 90-97, eff. 7-11-97; 90-464, | 8 | | eff.
8-17-97; 90-655, eff. 7-30-98.)
| 9 | | (105 ILCS 5/17-2.2e new) | 10 | | Sec. 17-2.2e. Maximum tax rates. Notwithstanding any other | 11 | | provision of law, beginning in levy year 2016, a school | 12 | | district that contains a federal military installation and is | 13 | | eligible to receive impact aid under Section 8003(b) of the | 14 | | federal Elementary and Secondary Education
Act or any successor | 15 | | program may, subject to the restrictions set forth in this | 16 | | Section, levy taxes for any of the following purposes at a rate | 17 | | that exceeds the maximum rate set forth in Section 17-2, | 18 | | Section 17-2.2a, or Section 17-2.2c, as applicable: | 19 | | (1) for educational purposes; | 20 | | (2) for operations and maintenance purposes; | 21 | | (3) for special education programs; | 22 | | (4) for leasing educational facilities or computer | 23 | | technology or both; or | 24 | | (5) for transportation purposes. | 25 | | If the school district levies a tax for any of the purposes |
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| 1 | | set forth in items (1) through (5) that exceeds the maximum | 2 | | rate set forth for that purpose, it shall first adopt an | 3 | | ordinance setting forth the preliminary tax rates for all | 4 | | purposes for the taxable year and submit those extensions and | 5 | | rates to the county clerk. The tax rates for items (1) through | 6 | | (5), as provided in that ordinance, may not exceed the maximum | 7 | | rates for those purposes set forth in Section 17-2, Section | 8 | | 17-2.2a, or Section 17-2.2c. Upon receiving the tax levy | 9 | | confirmation with the extensions and rates from the county | 10 | | clerk, the district may, at a public hearing, adopt an | 11 | | ordinance adjusting those preliminary tax rates. Notice of the | 12 | | public hearing shall be provided in the form and manner set | 13 | | forth in Sections 18-75 and 18-80 of the Property Tax Code not | 14 | | more than 14 days nor less than 7 days prior to the date of the | 15 | | public hearing. The adjusted tax rates for items (1) through | 16 | | (5) may exceed the maximum rates, provided that the adjusted | 17 | | aggregate tax rate for all purposes may not exceed the | 18 | | aggregate tax rate for all purposes set forth in the ordinance | 19 | | setting forth the preliminary tax rates.
| 20 | | Section 99. Effective date. This Act takes effect upon | 21 | | becoming law. |
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