Full Text of SB0013 100th General Assembly
SB0013 100TH GENERAL ASSEMBLY |
| | 100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018 SB0013 Introduced 1/11/2017, by Sen. Christine Radogno SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that, for the 2017 and 2018 levy years, the term "taxing district" means all taxing districts in the State, including home rule units. Provides that, for the 2017 and 2018 levy years, the extension limitation for those taxing districts is 0% or the rate of increase approved by the voters. Amends the School Code.
Makes changes concerning contracts between a school board and a third party. Provides that local boards of education shall forward certain cost projections to the State Board of Education. Provides that, beginning July 1, 2022, the State Board shall review and analyze the cost projections and review for any cost savings and economic benefits. Requires the State Board to file a report by December 31, 2022. Imposes a moratorium on third-party contracts for non-instructional services while the State Board is preparing the report. Provides that a school district may offer a driver education course in a school by contracting with a commercial driver training school; sets forth requirements concerning the contract. Provides that school districts need not comply with and may discharge any mandate or requirement placed on school districts by the Code or by administrative rules adopted by the State Board of Education that is unfunded; with exceptions. Sets forth requirements concerning discharging mandates. Makes changes concerning physical education. Effective immediately, but this Act does not take effect at all unless Senate Bills 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, and 12 of the 100th General Assembly become law.
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| | A BILL FOR |
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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 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)
| 8 | | (Text of Section before amendment by P.A. 99-521 ) | 9 | | Sec. 18-185. Short title; definitions. This Division 5 may | 10 | | be cited as the
Property Tax Extension Limitation Law. As used | 11 | | in this Division 5:
| 12 | | "Consumer Price Index" means the Consumer Price Index for | 13 | | All Urban
Consumers for all items published by the United | 14 | | States Department of Labor.
| 15 | | "Extension limitation" , except as otherwise provided in | 16 | | this paragraph, means (a) the lesser of 5% or the percentage | 17 | | increase
in the Consumer Price Index during the 12-month | 18 | | calendar year preceding the
levy year or (b) the rate of | 19 | | increase approved by voters under Section 18-205.
For the 2017 | 20 | | and 2018 levy years only, "extension limitation" means 0% or | 21 | | the rate of increase approved by the voters under Section | 22 | | 18-205. For the 2017 and 2018 levy years, if a special purpose | 23 | | extension (i) made for the payment of principal and interest on |
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| 1 | | bonds or other evidences of indebtedness issued by the taxing | 2 | | district, (ii) made for contributions to a pension fund created | 3 | | under the Illinois Pension Code, or (iii) made for public | 4 | | safety purposes was required to be included in a taxing | 5 | | district's aggregate extension for the 2016 levy year, then the | 6 | | extension limitation for those extensions for the 2017 and 2018 | 7 | | levy years shall be (1) the lesser of 5% or the percentage | 8 | | increase
in the Consumer Price Index during the 12-month | 9 | | calendar year preceding the
levy year or (2) the rate of | 10 | | increase approved by voters under Section 18-205.
| 11 | | "Affected county" means a county of 3,000,000 or more | 12 | | inhabitants or a
county contiguous to a county of 3,000,000 or | 13 | | more inhabitants.
| 14 | | "Taxing district" has the same meaning provided in Section | 15 | | 1-150, except as
otherwise provided in this Section. For the | 16 | | 1991 through 1994 levy years only,
"taxing district" includes | 17 | | only each non-home rule taxing district having the
majority of | 18 | | its
1990 equalized assessed value within any county or counties | 19 | | contiguous to a
county with 3,000,000 or more inhabitants. | 20 | | Beginning with the 1995 levy
year, "taxing district" includes | 21 | | only each non-home rule taxing district
subject to this Law | 22 | | before the 1995 levy year and each non-home rule
taxing | 23 | | district not subject to this Law before the 1995 levy year | 24 | | having the
majority of its 1994 equalized assessed value in an | 25 | | affected county or
counties. Beginning with the levy year in
| 26 | | which this Law becomes applicable to a taxing district as
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| 1 | | provided in Section 18-213, "taxing district" also includes | 2 | | those taxing
districts made subject to this Law as provided in | 3 | | Section 18-213.
For the 2017 and 2018 levy years, "taxing | 4 | | district" has the same meaning provided in Section 1-150 and | 5 | | includes home rule units.
| 6 | | "Aggregate extension" for taxing districts to which this | 7 | | Law applied before
the 1995 levy year means , except with | 8 | | respect to the 2017 and 2018 levy years, the annual corporate | 9 | | extension for the taxing
district and those special purpose | 10 | | extensions that are made annually for
the taxing district, | 11 | | excluding special purpose extensions: (a) made for the
taxing | 12 | | district to pay interest or principal on general obligation | 13 | | bonds
that were approved by referendum; (b) made for any taxing | 14 | | district to pay
interest or principal on general obligation | 15 | | bonds issued before October 1,
1991; (c) made for any taxing | 16 | | district to pay interest or principal on bonds
issued to refund | 17 | | or continue to refund those bonds issued before October 1,
| 18 | | 1991; (d)
made for any taxing district to pay interest or | 19 | | principal on bonds
issued to refund or continue to refund bonds | 20 | | issued after October 1, 1991 that
were approved by referendum; | 21 | | (e)
made for any taxing district to pay interest
or principal | 22 | | on revenue bonds issued before October 1, 1991 for payment of
| 23 | | which a property tax levy or the full faith and credit of the | 24 | | unit of local
government is pledged; however, a tax for the | 25 | | payment of interest or principal
on those bonds shall be made | 26 | | only after the governing body of the unit of local
government |
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| 1 | | finds that all other sources for payment are insufficient to | 2 | | make
those payments; (f) made for payments under a building | 3 | | commission lease when
the lease payments are for the retirement | 4 | | of bonds issued by the commission
before October 1, 1991, to | 5 | | pay for the building project; (g) made for payments
due under | 6 | | installment contracts entered into before October 1, 1991;
(h) | 7 | | made for payments of principal and interest on bonds issued | 8 | | under the
Metropolitan Water Reclamation District Act to | 9 | | finance construction projects
initiated before October 1, | 10 | | 1991; (i) made for payments of principal and
interest on | 11 | | limited bonds, as defined in Section 3 of the Local Government | 12 | | Debt
Reform Act, in an amount not to exceed the debt service | 13 | | extension base less
the amount in items (b), (c), (e), and (h) | 14 | | of this definition for
non-referendum obligations, except | 15 | | obligations initially issued pursuant to
referendum; (j) made | 16 | | for payments of principal and interest on bonds
issued under | 17 | | Section 15 of the Local Government Debt Reform Act; (k)
made
by | 18 | | a school district that participates in the Special Education | 19 | | District of
Lake County, created by special education joint | 20 | | agreement under Section
10-22.31 of the School Code, for | 21 | | payment of the school district's share of the
amounts required | 22 | | to be contributed by the Special Education District of Lake
| 23 | | County to the Illinois Municipal Retirement Fund under Article | 24 | | 7 of the
Illinois Pension Code; the amount of any extension | 25 | | under this item (k) shall be
certified by the school district | 26 | | to the county clerk; (l) made to fund
expenses of providing |
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| 1 | | joint recreational programs for persons with disabilities | 2 | | under
Section 5-8 of
the
Park District Code or Section 11-95-14 | 3 | | of the Illinois Municipal Code; (m) made for temporary | 4 | | relocation loan repayment purposes pursuant to Sections 2-3.77 | 5 | | and 17-2.2d of the School Code; (n) made for payment of | 6 | | principal and interest on any bonds issued under the authority | 7 | | of Section 17-2.2d of the School Code; (o) made for | 8 | | contributions to a firefighter's pension fund created under | 9 | | Article 4 of the Illinois Pension Code, to the extent of the | 10 | | amount certified under item (5) of Section 4-134 of the | 11 | | Illinois Pension Code; and (p) made for road purposes in the | 12 | | first year after a township assumes the rights, powers, duties, | 13 | | assets, property, liabilities, obligations, and
| 14 | | responsibilities of a road district abolished under the | 15 | | provisions of Section 6-133 of the Illinois Highway Code.
| 16 | | "Aggregate extension" for the taxing districts to which | 17 | | this Law did not
apply before the 1995 levy year (except taxing | 18 | | districts subject to this Law
in
accordance with Section | 19 | | 18-213) means , except with respect to the 2017 and 2018 levy | 20 | | years, the annual corporate extension for the
taxing district | 21 | | and those special purpose extensions that are made annually for
| 22 | | the taxing district, excluding special purpose extensions: (a) | 23 | | made for the
taxing district to pay interest or principal on | 24 | | general obligation bonds that
were approved by referendum; (b) | 25 | | made for any taxing district to pay interest
or principal on | 26 | | general obligation bonds issued before March 1, 1995; (c) made
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| 1 | | for any taxing district to pay interest or principal on bonds | 2 | | issued to refund
or continue to refund those bonds issued | 3 | | before March 1, 1995; (d) made for any
taxing district to pay | 4 | | interest or principal on bonds issued to refund or
continue to | 5 | | refund bonds issued after March 1, 1995 that were approved by
| 6 | | referendum; (e) made for any taxing district to pay interest or | 7 | | principal on
revenue bonds issued before March 1, 1995 for | 8 | | payment of which a property tax
levy or the full faith and | 9 | | credit of the unit of local government is pledged;
however, a | 10 | | tax for the payment of interest or principal on those bonds | 11 | | shall be
made only after the governing body of the unit of | 12 | | local government finds that
all other sources for payment are | 13 | | insufficient to make those payments; (f) made
for payments | 14 | | under a building commission lease when the lease payments are | 15 | | for
the retirement of bonds issued by the commission before | 16 | | March 1, 1995 to
pay for the building project; (g) made for | 17 | | payments due under installment
contracts entered into before | 18 | | March 1, 1995; (h) made for payments of
principal and interest | 19 | | on bonds issued under the Metropolitan Water Reclamation
| 20 | | District Act to finance construction projects initiated before | 21 | | October 1,
1991; (h-4) made for stormwater management purposes | 22 | | by the Metropolitan Water Reclamation District of Greater | 23 | | Chicago under Section 12 of the Metropolitan Water Reclamation | 24 | | District Act; (i) made for payments of principal and interest | 25 | | on limited bonds,
as defined in Section 3 of the Local | 26 | | Government Debt Reform Act, in an amount
not to exceed the debt |
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| 1 | | service extension base less the amount in items (b),
(c), and | 2 | | (e) of this definition for non-referendum obligations, except
| 3 | | obligations initially issued pursuant to referendum and bonds | 4 | | described in
subsection (h) of this definition; (j) made for | 5 | | payments of
principal and interest on bonds issued under | 6 | | Section 15 of the Local Government
Debt Reform Act; (k) made | 7 | | for payments of principal and interest on bonds
authorized by | 8 | | Public Act 88-503 and issued under Section 20a of the Chicago
| 9 | | Park District Act for aquarium or
museum projects; (l) made for | 10 | | payments of principal and interest on
bonds
authorized by | 11 | | Public Act 87-1191 or 93-601 and (i) issued pursuant to Section | 12 | | 21.2 of the Cook County Forest
Preserve District Act, (ii) | 13 | | issued under Section 42 of the Cook County
Forest Preserve | 14 | | District Act for zoological park projects, or (iii) issued
| 15 | | under Section 44.1 of the Cook County Forest Preserve District | 16 | | Act for
botanical gardens projects; (m) made
pursuant
to | 17 | | Section 34-53.5 of the School Code, whether levied annually or | 18 | | not;
(n) made to fund expenses of providing joint recreational | 19 | | programs for persons with disabilities under Section 5-8 of the | 20 | | Park
District Code or Section 11-95-14 of the Illinois | 21 | | Municipal Code;
(o) made by the
Chicago Park
District for | 22 | | recreational programs for persons with disabilities under | 23 | | subsection (c) of
Section
7.06 of the Chicago Park District | 24 | | Act; (p) made for contributions to a firefighter's pension fund | 25 | | created under Article 4 of the Illinois Pension Code, to the | 26 | | extent of the amount certified under item (5) of Section 4-134 |
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| 1 | | of the Illinois Pension Code; and (q) made by Ford Heights | 2 | | School District 169 under Section 17-9.02 of the School Code.
| 3 | | "Aggregate extension" for all taxing districts to which | 4 | | this Law applies in
accordance with Section 18-213, except for | 5 | | those taxing districts subject to
paragraph (2) of subsection | 6 | | (e) of Section 18-213, means , except with respect to the 2017 | 7 | | and 2018 levy years, the annual corporate
extension for the
| 8 | | taxing district and those special purpose extensions that are | 9 | | made annually for
the taxing district, excluding special | 10 | | purpose extensions: (a) made for the
taxing district to pay | 11 | | interest or principal on general obligation bonds that
were | 12 | | approved by referendum; (b) made for any taxing district to pay | 13 | | interest
or principal on general obligation bonds issued before | 14 | | the date on which the
referendum making this
Law applicable to | 15 | | the taxing district is held; (c) made
for any taxing district | 16 | | to pay interest or principal on bonds issued to refund
or | 17 | | continue to refund those bonds issued before the date on which | 18 | | the
referendum making this Law
applicable to the taxing | 19 | | district is held;
(d) made for any
taxing district to pay | 20 | | interest or principal on bonds issued to refund or
continue to | 21 | | refund bonds issued after the date on which the referendum | 22 | | making
this Law
applicable to the taxing district is held if | 23 | | the bonds were approved by
referendum after the date on which | 24 | | the referendum making this Law
applicable to the taxing | 25 | | district is held; (e) made for any
taxing district to pay | 26 | | interest or principal on
revenue bonds issued before the date |
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| 1 | | on which the referendum making this Law
applicable to the
| 2 | | taxing district is held for payment of which a property tax
| 3 | | levy or the full faith and credit of the unit of local | 4 | | government is pledged;
however, a tax for the payment of | 5 | | interest or principal on those bonds shall be
made only after | 6 | | the governing body of the unit of local government finds that
| 7 | | all other sources for payment are insufficient to make those | 8 | | payments; (f) made
for payments under a building commission | 9 | | lease when the lease payments are for
the retirement of bonds | 10 | | issued by the commission before the date on which the
| 11 | | referendum making this
Law applicable to the taxing district is | 12 | | held to
pay for the building project; (g) made for payments due | 13 | | under installment
contracts entered into before the date on | 14 | | which the referendum making this Law
applicable to
the taxing | 15 | | district is held;
(h) made for payments
of principal and | 16 | | interest on limited bonds,
as defined in Section 3 of the Local | 17 | | Government Debt Reform Act, in an amount
not to exceed the debt | 18 | | service extension base less the amount in items (b),
(c), and | 19 | | (e) of this definition for non-referendum obligations, except
| 20 | | obligations initially issued pursuant to referendum; (i) made | 21 | | for payments
of
principal and interest on bonds issued under | 22 | | Section 15 of the Local Government
Debt Reform Act;
(j)
made | 23 | | for a qualified airport authority to pay interest or principal | 24 | | on
general obligation bonds issued for the purpose of paying | 25 | | obligations due
under, or financing airport facilities | 26 | | required to be acquired, constructed,
installed or equipped |
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| 1 | | pursuant to, contracts entered into before March
1, 1996 (but | 2 | | not including any amendments to such a contract taking effect | 3 | | on
or after that date); (k) made to fund expenses of providing | 4 | | joint
recreational programs for persons with disabilities | 5 | | under Section 5-8 of
the
Park District Code or Section 11-95-14 | 6 | | of the Illinois Municipal Code; (l) made for contributions to a | 7 | | firefighter's pension fund created under Article 4 of the | 8 | | Illinois Pension Code, to the extent of the amount certified | 9 | | under item (5) of Section 4-134 of the Illinois Pension Code; | 10 | | and (m) made for the taxing district to pay interest or | 11 | | principal on general obligation bonds issued pursuant to | 12 | | Section 19-3.10 of the School Code.
| 13 | | "Aggregate extension" for all taxing districts to which | 14 | | this Law applies in
accordance with paragraph (2) of subsection | 15 | | (e) of Section 18-213 means , except with respect to the 2017 | 16 | | and 2018 levy years, the
annual corporate extension for the
| 17 | | taxing district and those special purpose extensions that are | 18 | | made annually for
the taxing district, excluding special | 19 | | purpose extensions: (a) made for the
taxing district to pay | 20 | | interest or principal on general obligation bonds that
were | 21 | | approved by referendum; (b) made for any taxing district to pay | 22 | | interest
or principal on general obligation bonds issued before | 23 | | the effective date of
this amendatory Act of 1997;
(c) made
for | 24 | | any taxing district to pay interest or principal on bonds | 25 | | issued to refund
or continue to refund those bonds issued | 26 | | before the effective date
of this amendatory Act of 1997;
(d) |
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| 1 | | made for any
taxing district to pay interest or principal on | 2 | | bonds issued to refund or
continue to refund bonds issued after | 3 | | the effective date of this amendatory Act
of 1997 if the bonds | 4 | | were approved by referendum after the effective date of
this | 5 | | amendatory Act of 1997;
(e) made for any
taxing district to pay | 6 | | interest or principal on
revenue bonds issued before the | 7 | | effective date of this amendatory Act of 1997
for payment of | 8 | | which a property tax
levy or the full faith and credit of the | 9 | | unit of local government is pledged;
however, a tax for the | 10 | | payment of interest or principal on those bonds shall be
made | 11 | | only after the governing body of the unit of local government | 12 | | finds that
all other sources for payment are insufficient to | 13 | | make those payments; (f) made
for payments under a building | 14 | | commission lease when the lease payments are for
the retirement | 15 | | of bonds issued by the commission before the effective date
of | 16 | | this amendatory Act of 1997
to
pay for the building project; | 17 | | (g) made for payments due under installment
contracts entered | 18 | | into before the effective date of this amendatory Act of
1997;
| 19 | | (h) made for payments
of principal and interest on limited | 20 | | bonds,
as defined in Section 3 of the Local Government Debt | 21 | | Reform Act, in an amount
not to exceed the debt service | 22 | | extension base less the amount in items (b),
(c), and (e) of | 23 | | 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 persons with disabilities | 9 | | under Section 5-8 of
the
Park District Code or Section 11-95-14 | 10 | | of the Illinois Municipal Code; and (l) made for contributions | 11 | | to a 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 | | "Aggregate extension", for the 2017 and 2018 levy years, | 15 | | means the annual corporate extension for the taxing district | 16 | | and those special purpose extensions that are made annually for | 17 | | the taxing district, excluding special purpose extensions: (a) | 18 | | made for the payment of principal and interest on bonds or | 19 | | other evidences of indebtedness issued by the taxing district; | 20 | | (b) made for contributions to a pension fund created under the | 21 | | Illinois Pension Code; and (c) made for public safety purposes. | 22 | | Notwithstanding the provisions of this definition of | 23 | | "aggregate extension", if a special purpose extension (i) made | 24 | | for the payment of principal and interest on bonds or other | 25 | | evidences of indebtedness issued by the taxing district, (ii) | 26 | | made for contributions to a pension fund created under the |
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| 1 | | Illinois Pension Code, or (iii) made for public safety purposes | 2 | | was required to be included in a taxing district's aggregate | 3 | | extension for the 2016 levy year, then that special purpose | 4 | | extension is also included in the taxing district's aggregate | 5 | | extension for the 2017 and 2018 levy years; provided that the | 6 | | extension limitation for those extensions for the 2017 and 2018 | 7 | | levy years shall be (1) the lesser of 5% or the percentage | 8 | | increase
in the Consumer Price Index during the 12-month | 9 | | calendar year preceding the
levy year or (2) the rate of | 10 | | increase approved by voters under Section 18-205. For the | 11 | | purpose of this definition of "aggregate extension", the term | 12 | | "public safety" means
crime prevention, detention, | 13 | | firefighting, police, medical, ambulance, or
other emergency | 14 | | services. | 15 | | "Debt service extension base" means an amount equal to that | 16 | | portion of the
extension for a taxing district for the 1994 | 17 | | levy year, or for those taxing
districts subject to this Law in | 18 | | accordance with Section 18-213, except for
those subject to | 19 | | paragraph (2) of subsection (e) of Section 18-213, for the
levy
| 20 | | year in which the referendum making this Law applicable to the | 21 | | taxing district
is held, or for those taxing districts subject | 22 | | to this Law in accordance with
paragraph (2) of subsection (e) | 23 | | of Section 18-213 for the 1996 levy year , or for those taxing
| 24 | | districts that become subject to this Law as a result of this | 25 | | amendatory Act of the 100th General Assembly for the 2016 levy | 26 | | year ,
constituting an
extension for payment of principal and |
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| 1 | | interest on bonds issued by the taxing
district without | 2 | | referendum, but not including excluded non-referendum bonds. | 3 | | For park districts (i) that were first
subject to this Law in | 4 | | 1991 or 1995 and (ii) whose extension for the 1994 levy
year | 5 | | for the payment of principal and interest on bonds issued by | 6 | | the park
district without referendum (but not including | 7 | | excluded non-referendum bonds)
was less than 51% of the amount | 8 | | for the 1991 levy year constituting an
extension for payment of | 9 | | principal and interest on bonds issued by the park
district | 10 | | without referendum (but not including excluded non-referendum | 11 | | bonds),
"debt service extension base" means an amount equal to | 12 | | that portion of the
extension for the 1991 levy year | 13 | | constituting an extension for payment of
principal and interest | 14 | | on bonds issued by the park district without referendum
(but | 15 | | not including excluded non-referendum bonds). A debt service | 16 | | extension base established or increased at any time pursuant to | 17 | | any provision of this Law, except Section 18-212, shall be | 18 | | increased each year commencing with the later of (i) the 2009 | 19 | | levy year or (ii) the first levy year in which this Law becomes | 20 | | applicable to the taxing district, by the lesser of 5% or the | 21 | | percentage increase in the Consumer Price Index during the | 22 | | 12-month calendar year preceding the levy year. The debt | 23 | | service extension
base may be established or increased as | 24 | | provided under Section 18-212.
"Excluded non-referendum bonds" | 25 | | means (i) bonds authorized by Public
Act 88-503 and issued | 26 | | under Section 20a of the Chicago Park District Act for
aquarium |
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| 1 | | and museum projects; (ii) bonds issued under Section 15 of the
| 2 | | Local Government Debt Reform Act; or (iii) refunding | 3 | | obligations issued
to refund or to continue to refund | 4 | | obligations initially issued pursuant to
referendum.
| 5 | | "Special purpose extensions" include, but are not limited | 6 | | to, extensions
for levies made on an annual basis for | 7 | | unemployment and workers'
compensation, self-insurance, | 8 | | contributions to pension plans, and extensions
made pursuant to | 9 | | Section 6-601 of the Illinois Highway Code for a road
| 10 | | district's permanent road fund whether levied annually or not. | 11 | | The
extension for a special service area is not included in the
| 12 | | aggregate extension.
| 13 | | "Aggregate extension base" means the taxing district's | 14 | | last preceding
aggregate extension as adjusted under Sections | 15 | | 18-135, 18-215,
and 18-230.
An adjustment under Section 18-135 | 16 | | shall be made for the 2007 levy year and all subsequent levy | 17 | | years whenever one or more counties within which a taxing | 18 | | district is located (i) used estimated valuations or rates when | 19 | | extending taxes in the taxing district for the last preceding | 20 | | levy year that resulted in the over or under extension of | 21 | | taxes, or (ii) increased or decreased the tax extension for the | 22 | | last preceding levy year as required by Section 18-135(c). | 23 | | Whenever an adjustment is required under Section 18-135, the | 24 | | aggregate extension base of the taxing district shall be equal | 25 | | to the amount that the aggregate extension of the taxing | 26 | | district would have been for the last preceding levy year if |
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| 1 | | either or both (i) actual, rather than estimated, valuations or | 2 | | rates had been used to calculate the extension of taxes for the | 3 | | last levy year, or (ii) the tax extension for the last | 4 | | preceding levy year had not been adjusted as required by | 5 | | subsection (c) of Section 18-135.
| 6 | | Notwithstanding any other provision of law, for levy year | 7 | | 2012, the aggregate extension base for West Northfield School | 8 | | District No. 31 in Cook County shall be $12,654,592. | 9 | | "Levy year" has the same meaning as "year" under Section
| 10 | | 1-155.
| 11 | | "New property" means (i) the assessed value, after final | 12 | | board of review or
board of appeals action, of new improvements | 13 | | or additions to existing
improvements on any parcel of real | 14 | | property that increase the assessed value of
that real property | 15 | | during the levy year multiplied by the equalization factor
| 16 | | issued by the Department under Section 17-30, (ii) the assessed | 17 | | value, after
final board of review or board of appeals action, | 18 | | of real property not exempt
from real estate taxation, which | 19 | | real property was exempt from real estate
taxation for any | 20 | | portion of the immediately preceding levy year, multiplied by
| 21 | | the equalization factor issued by the Department under Section | 22 | | 17-30, including the assessed value, upon final stabilization | 23 | | of occupancy after new construction is complete, of any real | 24 | | property located within the boundaries of an otherwise or | 25 | | previously exempt military reservation that is intended for | 26 | | residential use and owned by or leased to a private corporation |
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| 1 | | or other entity,
(iii) in counties that classify in accordance | 2 | | with Section 4 of Article
IX of the
Illinois Constitution, an | 3 | | incentive property's additional assessed value
resulting from | 4 | | a
scheduled increase in the level of assessment as applied to | 5 | | the first year
final board of
review market value, and (iv) any | 6 | | increase in assessed value due to oil or gas production from an | 7 | | oil or gas well required to be permitted under the Hydraulic | 8 | | Fracturing Regulatory Act that was not produced in or accounted | 9 | | for during the previous levy year.
In addition, the county | 10 | | clerk in a county containing a population of
3,000,000 or more | 11 | | shall include in the 1997
recovered tax increment value for any | 12 | | school district, any recovered tax
increment value that was | 13 | | applicable to the 1995 tax year calculations.
| 14 | | "Qualified airport authority" means an airport authority | 15 | | organized under
the Airport Authorities Act and located in a | 16 | | county bordering on the State of
Wisconsin and having a | 17 | | population in excess of 200,000 and not greater than
500,000.
| 18 | | "Recovered tax increment value" means, except as otherwise | 19 | | provided in this
paragraph, the amount of the current year's | 20 | | equalized assessed value, in the
first year after a | 21 | | municipality terminates
the designation of an area as a | 22 | | redevelopment project area previously
established under the | 23 | | Tax Increment Allocation Development Act in the Illinois
| 24 | | Municipal Code, previously established under the Industrial | 25 | | Jobs Recovery Law
in the Illinois Municipal Code, previously | 26 | | established under the Economic Development Project Area Tax |
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| 1 | | Increment Act of 1995, or previously established under the | 2 | | Economic
Development Area Tax Increment Allocation Act, of each | 3 | | taxable lot, block,
tract, or parcel of real property in the | 4 | | redevelopment project area over and
above the initial equalized | 5 | | assessed value of each property in the
redevelopment project | 6 | | area.
For the taxes which are extended for the 1997 levy year, | 7 | | the recovered tax
increment value for a non-home rule taxing | 8 | | district that first became subject
to this Law for the 1995 | 9 | | levy year because a majority of its 1994 equalized
assessed | 10 | | value was in an affected county or counties shall be increased | 11 | | if a
municipality terminated the designation of an area in 1993 | 12 | | as a redevelopment
project area previously established under | 13 | | the Tax Increment Allocation
Development Act in the Illinois | 14 | | Municipal Code, previously established under
the Industrial | 15 | | Jobs Recovery Law in the Illinois Municipal Code, or previously
| 16 | | established under the Economic Development Area Tax Increment | 17 | | Allocation Act,
by an amount equal to the 1994 equalized | 18 | | assessed value of each taxable lot,
block, tract, or parcel of | 19 | | real property in the redevelopment project area over
and above | 20 | | the initial equalized assessed value of each property in the
| 21 | | redevelopment project area.
In the first year after a | 22 | | municipality
removes a taxable lot, block, tract, or parcel of | 23 | | real property from a
redevelopment project area established | 24 | | under the Tax Increment Allocation
Development Act in the | 25 | | Illinois
Municipal Code, the Industrial Jobs Recovery Law
in | 26 | | the Illinois Municipal Code, or the Economic
Development Area |
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| 1 | | Tax Increment Allocation Act, "recovered tax increment value"
| 2 | | means the amount of the current year's equalized assessed value | 3 | | of each taxable
lot, block, tract, or parcel of real property | 4 | | removed from the redevelopment
project area over and above the | 5 | | initial equalized assessed value of that real
property before | 6 | | removal from the redevelopment project area.
| 7 | | Except as otherwise provided in this Section, "limiting | 8 | | rate" means a
fraction the numerator of which is the last
| 9 | | preceding aggregate extension base times an amount equal to one | 10 | | plus the
extension limitation defined in this Section and the | 11 | | denominator of which
is the current year's equalized assessed | 12 | | value of all real property in the
territory under the | 13 | | jurisdiction of the taxing district during the prior
levy year. | 14 | | For those taxing districts that reduced their aggregate
| 15 | | extension for the last preceding levy year, the highest | 16 | | aggregate extension
in any of the last 3 preceding levy years | 17 | | shall be used for the purpose of
computing the limiting rate. | 18 | | The denominator shall not include new
property or the recovered | 19 | | tax increment
value.
If a new rate, a rate decrease, or a | 20 | | limiting rate increase has been approved at an election held | 21 | | after March 21, 2006, then (i) the otherwise applicable | 22 | | limiting rate shall be increased by the amount of the new rate | 23 | | or shall be reduced by the amount of the rate decrease, as the | 24 | | case may be, or (ii) in the case of a limiting rate increase, | 25 | | the limiting rate shall be equal to the rate set forth
in the | 26 | | proposition approved by the voters for each of the years |
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| 1 | | specified in the proposition, after
which the limiting rate of | 2 | | the taxing district shall be calculated as otherwise provided. | 3 | | In the case of a taxing district that obtained referendum | 4 | | approval for an increased limiting rate on March 20, 2012, the | 5 | | limiting rate for tax year 2012 shall be the rate that | 6 | | generates the approximate total amount of taxes extendable for | 7 | | that tax year, as set forth in the proposition approved by the | 8 | | voters; this rate shall be the final rate applied by the county | 9 | | clerk for the aggregate of all capped funds of the district for | 10 | | tax year 2012.
| 11 | | (Source: P.A. 98-6, eff. 3-29-13; 98-23, eff. 6-17-13; 99-143, | 12 | | eff. 7-27-15.)
| 13 | | (Text of Section after amendment by P.A. 99-521 ) | 14 | | Sec. 18-185. Short title; definitions. This Division 5 may | 15 | | be cited as the
Property Tax Extension Limitation Law. As used | 16 | | in this Division 5:
| 17 | | "Consumer Price Index" means the Consumer Price Index for | 18 | | All Urban
Consumers for all items published by the United | 19 | | States Department of Labor.
| 20 | | "Extension limitation" , except as otherwise provided in | 21 | | this paragraph, means (a) the lesser of 5% or the percentage | 22 | | increase
in the Consumer Price Index during the 12-month | 23 | | calendar year preceding the
levy year or (b) the rate of | 24 | | increase approved by voters under Section 18-205.
For the 2017 | 25 | | and 2018 levy years only, "extension limitation" means 0% or |
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| 1 | | the rate of increase approved by the voters under Section | 2 | | 18-205. For the 2017 and 2018 levy years, if a special purpose | 3 | | extension (i) made for the payment of principal and interest on | 4 | | bonds or other evidences of indebtedness issued by the taxing | 5 | | district, (ii) made for contributions to a pension fund created | 6 | | under the Illinois Pension Code, or (iii) made for public | 7 | | safety purposes was required to be included in a taxing | 8 | | district's aggregate extension for the 2016 levy year, then the | 9 | | extension limitation for those extensions for the 2017 and 2018 | 10 | | levy years shall be (1) the lesser of 5% or the percentage | 11 | | increase
in the Consumer Price Index during the 12-month | 12 | | calendar year preceding the
levy year or (2) the rate of | 13 | | increase approved by voters under Section 18-205.
| 14 | | "Affected county" means a county of 3,000,000 or more | 15 | | inhabitants or a
county contiguous to a county of 3,000,000 or | 16 | | more inhabitants.
| 17 | | "Taxing district" has the same meaning provided in Section | 18 | | 1-150, except as
otherwise provided in this Section. For the | 19 | | 1991 through 1994 levy years only,
"taxing district" includes | 20 | | only each non-home rule taxing district having the
majority of | 21 | | its
1990 equalized assessed value within any county or counties | 22 | | contiguous to a
county with 3,000,000 or more inhabitants. | 23 | | Beginning with the 1995 levy
year, "taxing district" includes | 24 | | only each non-home rule taxing district
subject to this Law | 25 | | before the 1995 levy year and each non-home rule
taxing | 26 | | district not subject to this Law before the 1995 levy year |
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| 1 | | having the
majority of its 1994 equalized assessed value in an | 2 | | affected county or
counties. Beginning with the levy year in
| 3 | | which this Law becomes applicable to a taxing district as
| 4 | | provided in Section 18-213, "taxing district" also includes | 5 | | those taxing
districts made subject to this Law as provided in | 6 | | Section 18-213.
For the 2017 and 2018 levy years, "taxing | 7 | | district" has the same meaning provided in Section 1-150 and | 8 | | includes home rule units.
| 9 | | "Aggregate extension" for taxing districts to which this | 10 | | Law applied before
the 1995 levy year means , except with | 11 | | respect to the 2017 and 2018 levy years, the annual corporate | 12 | | extension for the taxing
district and those special purpose | 13 | | extensions that are made annually for
the taxing district, | 14 | | excluding special purpose extensions: (a) made for the
taxing | 15 | | district to pay interest or principal on general obligation | 16 | | bonds
that were approved by referendum; (b) made for any taxing | 17 | | district to pay
interest or principal on general obligation | 18 | | bonds issued before October 1,
1991; (c) made for any taxing | 19 | | district to pay interest or principal on bonds
issued to refund | 20 | | or continue to refund those bonds issued before October 1,
| 21 | | 1991; (d)
made for any taxing district to pay interest or | 22 | | principal on bonds
issued to refund or continue to refund bonds | 23 | | issued after October 1, 1991 that
were approved by referendum; | 24 | | (e)
made for any taxing district to pay interest
or principal | 25 | | on revenue bonds issued before October 1, 1991 for payment of
| 26 | | which a property tax levy or the full faith and credit of the |
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| 1 | | unit of local
government is pledged; however, a tax for the | 2 | | payment of interest or principal
on those bonds shall be made | 3 | | only after the governing body of the unit of local
government | 4 | | finds that all other sources for payment are insufficient to | 5 | | make
those payments; (f) made for payments under a building | 6 | | commission lease when
the lease payments are for the retirement | 7 | | of bonds issued by the commission
before October 1, 1991, to | 8 | | pay for the building project; (g) made for payments
due under | 9 | | installment contracts entered into before October 1, 1991;
(h) | 10 | | made for payments of principal and interest on bonds issued | 11 | | under the
Metropolitan Water Reclamation District Act to | 12 | | finance construction projects
initiated before October 1, | 13 | | 1991; (i) made for payments of principal and
interest on | 14 | | limited bonds, as defined in Section 3 of the Local Government | 15 | | Debt
Reform Act, in an amount not to exceed the debt service | 16 | | extension base less
the amount in items (b), (c), (e), and (h) | 17 | | of this definition for
non-referendum obligations, except | 18 | | obligations initially issued pursuant to
referendum; (j) made | 19 | | for payments of principal and interest on bonds
issued under | 20 | | Section 15 of the Local Government Debt Reform Act; (k)
made
by | 21 | | a school district that participates in the Special Education | 22 | | District of
Lake County, created by special education joint | 23 | | agreement under Section
10-22.31 of the School Code, for | 24 | | payment of the school district's share of the
amounts required | 25 | | to be contributed by the Special Education District of Lake
| 26 | | County to the Illinois Municipal Retirement Fund under Article |
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| 1 | | 7 of the
Illinois Pension Code; the amount of any extension | 2 | | under this item (k) shall be
certified by the school district | 3 | | to the county clerk; (l) made to fund
expenses of providing | 4 | | joint recreational programs for persons with disabilities | 5 | | under
Section 5-8 of
the
Park District Code or Section 11-95-14 | 6 | | of the Illinois Municipal Code; (m) made for temporary | 7 | | relocation loan repayment purposes pursuant to Sections 2-3.77 | 8 | | and 17-2.2d of the School Code; (n) made for payment of | 9 | | principal and interest on any bonds issued under the authority | 10 | | of Section 17-2.2d of the School Code; (o) made for | 11 | | contributions to a firefighter's pension fund created under | 12 | | Article 4 of the Illinois Pension Code, to the extent of the | 13 | | amount certified under item (5) of Section 4-134 of the | 14 | | Illinois Pension Code; and (p) made for road purposes in the | 15 | | first year after a township assumes the rights, powers, duties, | 16 | | assets, property, liabilities, obligations, and
| 17 | | responsibilities of a road district abolished under the | 18 | | provisions of Section 6-133 of the Illinois Highway Code.
| 19 | | "Aggregate extension" for the taxing districts to which | 20 | | this Law did not
apply before the 1995 levy year (except taxing | 21 | | districts subject to this Law
in
accordance with Section | 22 | | 18-213) means , except with respect to the 2017 and 2018 levy | 23 | | years, the annual corporate extension for the
taxing district | 24 | | and those special purpose extensions that are made annually for
| 25 | | the taxing district, excluding special purpose extensions: (a) | 26 | | made for the
taxing district to pay interest or principal on |
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| 1 | | general obligation bonds that
were approved by referendum; (b) | 2 | | made for any taxing district to pay interest
or principal on | 3 | | general obligation bonds issued before March 1, 1995; (c) made
| 4 | | for any taxing district to pay interest or principal on bonds | 5 | | issued to refund
or continue to refund those bonds issued | 6 | | before March 1, 1995; (d) made for any
taxing district to pay | 7 | | interest or principal on bonds issued to refund or
continue to | 8 | | refund bonds issued after March 1, 1995 that were approved by
| 9 | | referendum; (e) made for any taxing district to pay interest or | 10 | | principal on
revenue bonds issued before March 1, 1995 for | 11 | | payment of which a property tax
levy or the full faith and | 12 | | credit of the unit of local government is pledged;
however, a | 13 | | tax for the payment of interest or principal on those bonds | 14 | | shall be
made only after the governing body of the unit of | 15 | | local government finds that
all other sources for payment are | 16 | | insufficient to make those payments; (f) made
for payments | 17 | | under a building commission lease when the lease payments are | 18 | | for
the retirement of bonds issued by the commission before | 19 | | March 1, 1995 to
pay for the building project; (g) made for | 20 | | payments due under installment
contracts entered into before | 21 | | March 1, 1995; (h) made for payments of
principal and interest | 22 | | on bonds issued under the Metropolitan Water Reclamation
| 23 | | District Act to finance construction projects initiated before | 24 | | October 1,
1991; (h-4) made for stormwater management purposes | 25 | | by the Metropolitan Water Reclamation District of Greater | 26 | | Chicago under Section 12 of the Metropolitan Water Reclamation |
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| 1 | | District Act; (i) made for payments of principal and interest | 2 | | on limited bonds,
as defined in Section 3 of the Local | 3 | | Government Debt Reform Act, in an amount
not to exceed the debt | 4 | | service extension base less the amount in items (b),
(c), and | 5 | | (e) of this definition for non-referendum obligations, except
| 6 | | obligations initially issued pursuant to referendum and bonds | 7 | | described in
subsection (h) of this definition; (j) made for | 8 | | payments of
principal and interest on bonds issued under | 9 | | Section 15 of the Local Government
Debt Reform Act; (k) made | 10 | | for payments of principal and interest on bonds
authorized by | 11 | | Public Act 88-503 and issued under Section 20a of the Chicago
| 12 | | Park District Act for aquarium or
museum projects; (l) made for | 13 | | payments of principal and interest on
bonds
authorized by | 14 | | Public Act 87-1191 or 93-601 and (i) issued pursuant to Section | 15 | | 21.2 of the Cook County Forest
Preserve District Act, (ii) | 16 | | issued under Section 42 of the Cook County
Forest Preserve | 17 | | District Act for zoological park projects, or (iii) issued
| 18 | | under Section 44.1 of the Cook County Forest Preserve District | 19 | | Act for
botanical gardens projects; (m) made
pursuant
to | 20 | | Section 34-53.5 of the School Code, whether levied annually or | 21 | | not;
(n) made to fund expenses of providing joint recreational | 22 | | programs for persons with disabilities under Section 5-8 of the | 23 | | Park
District Code or Section 11-95-14 of the Illinois | 24 | | Municipal Code;
(o) made by the
Chicago Park
District for | 25 | | recreational programs for persons with disabilities under | 26 | | subsection (c) of
Section
7.06 of the Chicago Park District |
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| 1 | | Act; (p) made for contributions to a firefighter's pension fund | 2 | | created under Article 4 of the Illinois Pension Code, to the | 3 | | extent of the amount certified under item (5) of Section 4-134 | 4 | | of the Illinois Pension Code; (q) made by Ford Heights School | 5 | | District 169 under Section 17-9.02 of the School Code; and (r) | 6 | | made for the purpose of making employer contributions to the | 7 | | Public School Teachers' Pension and Retirement Fund of Chicago | 8 | | under Section 34-53 of the School Code.
| 9 | | "Aggregate extension" for all taxing districts to which | 10 | | this Law applies in
accordance with Section 18-213, except for | 11 | | those taxing districts subject to
paragraph (2) of subsection | 12 | | (e) of Section 18-213, means , except with respect to the 2017 | 13 | | and 2018 levy years, the annual corporate
extension for the
| 14 | | taxing district and those special purpose extensions that are | 15 | | made annually for
the taxing district, excluding special | 16 | | purpose extensions: (a) made for the
taxing district to pay | 17 | | interest or principal on general obligation bonds that
were | 18 | | approved by referendum; (b) made for any taxing district to pay | 19 | | interest
or principal on general obligation bonds issued before | 20 | | the date on which the
referendum making this
Law applicable to | 21 | | the taxing district is held; (c) made
for any taxing district | 22 | | to pay interest or principal on bonds issued to refund
or | 23 | | continue to refund those bonds issued before the date on which | 24 | | the
referendum making this Law
applicable to the taxing | 25 | | district is held;
(d) made for any
taxing district to pay | 26 | | interest or principal on bonds issued to refund or
continue to |
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| 1 | | refund bonds issued after the date on which the referendum | 2 | | making
this Law
applicable to the taxing district is held if | 3 | | the bonds were approved by
referendum after the date on which | 4 | | the referendum making this Law
applicable to the taxing | 5 | | district is held; (e) made for any
taxing district to pay | 6 | | interest or principal on
revenue bonds issued before the date | 7 | | on which the referendum making this Law
applicable to the
| 8 | | taxing district is held for payment of which a property tax
| 9 | | levy or the full faith and credit of the unit of local | 10 | | government is pledged;
however, a tax for the payment of | 11 | | interest or principal on those bonds shall be
made only after | 12 | | the governing body of the unit of local government finds that
| 13 | | all other sources for payment are insufficient to make those | 14 | | payments; (f) made
for payments under a building commission | 15 | | lease when the lease payments are for
the retirement of bonds | 16 | | issued by the commission before the date on which the
| 17 | | referendum making this
Law applicable to the taxing district is | 18 | | held to
pay for the building project; (g) made for payments due | 19 | | under installment
contracts entered into before the date on | 20 | | which the referendum making this Law
applicable to
the taxing | 21 | | district is held;
(h) made for payments
of principal and | 22 | | interest on limited bonds,
as defined in Section 3 of the Local | 23 | | Government Debt Reform Act, in an amount
not to exceed the debt | 24 | | service extension base less the amount in items (b),
(c), and | 25 | | (e) of this definition for non-referendum obligations, except
| 26 | | obligations initially issued pursuant to referendum; (i) made |
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| 1 | | for payments
of
principal and interest on bonds issued under | 2 | | Section 15 of the Local Government
Debt Reform Act;
(j)
made | 3 | | for a qualified airport authority to pay interest or principal | 4 | | on
general obligation bonds issued for the purpose of paying | 5 | | obligations due
under, or financing airport facilities | 6 | | required to be acquired, constructed,
installed or equipped | 7 | | pursuant to, contracts entered into before March
1, 1996 (but | 8 | | not including any amendments to such a contract taking effect | 9 | | on
or after that date); (k) made to fund expenses of providing | 10 | | joint
recreational programs for persons with disabilities | 11 | | under Section 5-8 of
the
Park District Code or Section 11-95-14 | 12 | | of the Illinois Municipal Code; (l) made for contributions to a | 13 | | firefighter's pension fund created under Article 4 of the | 14 | | Illinois Pension Code, to the extent of the amount certified | 15 | | under item (5) of Section 4-134 of the Illinois Pension Code; | 16 | | and (m) made for the taxing district to pay interest or | 17 | | principal on general obligation bonds issued pursuant to | 18 | | Section 19-3.10 of the School Code.
| 19 | | "Aggregate extension" for all taxing districts to which | 20 | | this Law applies in
accordance with paragraph (2) of subsection | 21 | | (e) of Section 18-213 means , except with respect to the 2017 | 22 | | and 2018 levy years, the
annual corporate extension for the
| 23 | | taxing district and those special purpose extensions that are | 24 | | made annually for
the taxing district, excluding special | 25 | | purpose extensions: (a) made for the
taxing district to pay | 26 | | interest or principal on general obligation bonds that
were |
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| 1 | | approved by referendum; (b) made for any taxing district to pay | 2 | | interest
or principal on general obligation bonds issued before | 3 | | the effective date of
this amendatory Act of 1997;
(c) made
for | 4 | | any taxing district to pay interest or principal on bonds | 5 | | issued to refund
or continue to refund those bonds issued | 6 | | before the effective date
of this amendatory Act of 1997;
(d) | 7 | | made for any
taxing district to pay interest or principal on | 8 | | bonds issued to refund or
continue to refund bonds issued after | 9 | | the effective date of this amendatory Act
of 1997 if the bonds | 10 | | were approved by referendum after the effective date of
this | 11 | | amendatory Act of 1997;
(e) made for any
taxing district to pay | 12 | | interest or principal on
revenue bonds issued before the | 13 | | effective date of this amendatory Act of 1997
for payment of | 14 | | which a property tax
levy or the full faith and credit of the | 15 | | unit of local government is pledged;
however, a tax for the | 16 | | payment of interest or principal on those bonds shall be
made | 17 | | only after the governing body of the unit of local government | 18 | | finds that
all other sources for payment are insufficient to | 19 | | make those payments; (f) made
for payments under a building | 20 | | commission lease when the lease payments are for
the retirement | 21 | | of bonds issued by the commission before the effective date
of | 22 | | this amendatory Act of 1997
to
pay for the building project; | 23 | | (g) made for payments due under installment
contracts entered | 24 | | into before the effective date of this amendatory Act of
1997;
| 25 | | (h) made for payments
of principal and interest on limited | 26 | | bonds,
as defined in Section 3 of the Local Government Debt |
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| 1 | | Reform Act, in an amount
not to exceed the debt service | 2 | | extension base less the amount in items (b),
(c), and (e) of | 3 | | this definition for non-referendum obligations, except
| 4 | | obligations initially issued pursuant to referendum; (i) made | 5 | | for payments
of
principal and interest on bonds issued under | 6 | | Section 15 of the Local Government
Debt Reform Act;
(j)
made | 7 | | for a qualified airport authority to pay interest or principal | 8 | | on
general obligation bonds issued for the purpose of paying | 9 | | obligations due
under, or financing airport facilities | 10 | | required to be acquired, constructed,
installed or equipped | 11 | | pursuant to, contracts entered into before March
1, 1996 (but | 12 | | not including any amendments to such a contract taking effect | 13 | | on
or after that date); (k) made to fund expenses of providing | 14 | | joint
recreational programs for persons with disabilities | 15 | | under Section 5-8 of
the
Park District Code or Section 11-95-14 | 16 | | of the Illinois Municipal Code; and (l) made for contributions | 17 | | to a firefighter's pension fund created under Article 4 of the | 18 | | Illinois Pension Code, to the extent of the amount certified | 19 | | under item (5) of Section 4-134 of the Illinois Pension Code.
| 20 | | "Aggregate extension", for the 2017 and 2018 levy years, | 21 | | means the annual corporate extension for the taxing district | 22 | | and those special purpose extensions that are made annually for | 23 | | the taxing district, excluding special purpose extensions: (a) | 24 | | made for the payment of principal and interest on bonds or | 25 | | other evidences of indebtedness issued by the taxing district; | 26 | | (b) made for contributions to a pension fund created under the |
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| 1 | | Illinois Pension Code; and (c) made for public safety purposes. | 2 | | Notwithstanding the provisions of this definition of | 3 | | "aggregate extension", if a special purpose extension (i) made | 4 | | for the payment of principal and interest on bonds or other | 5 | | evidences of indebtedness issued by the taxing district, (ii) | 6 | | made for contributions to a pension fund created under the | 7 | | Illinois Pension Code, or (iii) made for public safety purposes | 8 | | was required to be included in a taxing district's aggregate | 9 | | extension for the 2016 levy year, then that special purpose | 10 | | extension is also included in the taxing district's aggregate | 11 | | extension for the 2017 and 2018 levy years; provided that the | 12 | | extension limitation for those extensions for the 2017 and 2018 | 13 | | levy years shall be (1) the lesser of 5% or the percentage | 14 | | increase
in the Consumer Price Index during the 12-month | 15 | | calendar year preceding the
levy year or (2) the rate of | 16 | | increase approved by voters under Section 18-205. For the | 17 | | purpose of this definition of "aggregate extension", the term | 18 | | "public safety" means
crime prevention, detention, | 19 | | firefighting, police, medical, ambulance, or
other emergency | 20 | | services. | 21 | | "Debt service extension base" means an amount equal to that | 22 | | portion of the
extension for a taxing district for the 1994 | 23 | | levy year, or for those taxing
districts subject to this Law in | 24 | | accordance with Section 18-213, except for
those subject to | 25 | | paragraph (2) of subsection (e) of Section 18-213, for the
levy
| 26 | | year in which the referendum making this Law applicable to the |
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| 1 | | taxing district
is held, or for those taxing districts subject | 2 | | to this Law in accordance with
paragraph (2) of subsection (e) | 3 | | of Section 18-213 for the 1996 levy year , or for those taxing
| 4 | | districts that become subject to this Law as a result of this | 5 | | amendatory Act of the 100th General Assembly for the 2016 levy | 6 | | year ,
constituting an
extension for payment of principal and | 7 | | interest on bonds issued by the taxing
district without | 8 | | referendum, but not including excluded non-referendum bonds. | 9 | | For park districts (i) that were first
subject to this Law in | 10 | | 1991 or 1995 and (ii) whose extension for the 1994 levy
year | 11 | | for the payment of principal and interest on bonds issued by | 12 | | the park
district without referendum (but not including | 13 | | excluded non-referendum bonds)
was less than 51% of the amount | 14 | | for the 1991 levy year constituting an
extension for payment of | 15 | | principal and interest on bonds issued by the park
district | 16 | | without referendum (but not including excluded non-referendum | 17 | | bonds),
"debt service extension base" means an amount equal to | 18 | | that portion of the
extension for the 1991 levy year | 19 | | constituting an extension for payment of
principal and interest | 20 | | on bonds issued by the park district without referendum
(but | 21 | | not including excluded non-referendum bonds). A debt service | 22 | | extension base established or increased at any time pursuant to | 23 | | any provision of this Law, except Section 18-212, shall be | 24 | | increased each year commencing with the later of (i) the 2009 | 25 | | levy year or (ii) the first levy year in which this Law becomes | 26 | | applicable to the taxing district, by the lesser of 5% or the |
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| 1 | | percentage increase in the Consumer Price Index during the | 2 | | 12-month calendar year preceding the levy year. The debt | 3 | | service extension
base may be established or increased as | 4 | | provided under Section 18-212.
"Excluded non-referendum bonds" | 5 | | means (i) bonds authorized by Public
Act 88-503 and issued | 6 | | under Section 20a of the Chicago Park District Act for
aquarium | 7 | | and museum projects; (ii) bonds issued under Section 15 of the
| 8 | | Local Government Debt Reform Act; or (iii) refunding | 9 | | obligations issued
to refund or to continue to refund | 10 | | obligations initially issued pursuant to
referendum.
| 11 | | "Special purpose extensions" include, but are not limited | 12 | | to, extensions
for levies made on an annual basis for | 13 | | unemployment and workers'
compensation, self-insurance, | 14 | | contributions to pension plans, and extensions
made pursuant to | 15 | | Section 6-601 of the Illinois Highway Code for a road
| 16 | | district's permanent road fund whether levied annually or not. | 17 | | The
extension for a special service area is not included in the
| 18 | | aggregate extension.
| 19 | | "Aggregate extension base" means the taxing district's | 20 | | last preceding
aggregate extension as adjusted under Sections | 21 | | 18-135, 18-215,
and 18-230.
An adjustment under Section 18-135 | 22 | | shall be made for the 2007 levy year and all subsequent levy | 23 | | years whenever one or more counties within which a taxing | 24 | | district is located (i) used estimated valuations or rates when | 25 | | extending taxes in the taxing district for the last preceding | 26 | | levy year that resulted in the over or under extension of |
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| 1 | | taxes, or (ii) increased or decreased the tax extension for the | 2 | | last preceding levy year as required by Section 18-135(c). | 3 | | Whenever an adjustment is required under Section 18-135, the | 4 | | aggregate extension base of the taxing district shall be equal | 5 | | to the amount that the aggregate extension of the taxing | 6 | | district would have been for the last preceding levy year if | 7 | | either or both (i) actual, rather than estimated, valuations or | 8 | | rates had been used to calculate the extension of taxes for the | 9 | | last levy year, or (ii) the tax extension for the last | 10 | | preceding levy year had not been adjusted as required by | 11 | | subsection (c) of Section 18-135.
| 12 | | Notwithstanding any other provision of law, for levy year | 13 | | 2012, the aggregate extension base for West Northfield School | 14 | | District No. 31 in Cook County shall be $12,654,592. | 15 | | "Levy year" has the same meaning as "year" under Section
| 16 | | 1-155.
| 17 | | "New property" means (i) the assessed value, after final | 18 | | board of review or
board of appeals action, of new improvements | 19 | | or additions to existing
improvements on any parcel of real | 20 | | property that increase the assessed value of
that real property | 21 | | during the levy year multiplied by the equalization factor
| 22 | | issued by the Department under Section 17-30, (ii) the assessed | 23 | | value, after
final board of review or board of appeals action, | 24 | | of real property not exempt
from real estate taxation, which | 25 | | real property was exempt from real estate
taxation for any | 26 | | portion of the immediately preceding levy year, multiplied by
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| 1 | | the equalization factor issued by the Department under Section | 2 | | 17-30, including the assessed value, upon final stabilization | 3 | | of occupancy after new construction is complete, of any real | 4 | | property located within the boundaries of an otherwise or | 5 | | previously exempt military reservation that is intended for | 6 | | residential use and owned by or leased to a private corporation | 7 | | or other entity,
(iii) in counties that classify in accordance | 8 | | with Section 4 of Article
IX of the
Illinois Constitution, an | 9 | | incentive property's additional assessed value
resulting from | 10 | | a
scheduled increase in the level of assessment as applied to | 11 | | the first year
final board of
review market value, and (iv) any | 12 | | increase in assessed value due to oil or gas production from an | 13 | | oil or gas well required to be permitted under the Hydraulic | 14 | | Fracturing Regulatory Act that was not produced in or accounted | 15 | | for during the previous levy year.
In addition, the county | 16 | | clerk in a county containing a population of
3,000,000 or more | 17 | | shall include in the 1997
recovered tax increment value for any | 18 | | school district, any recovered tax
increment value that was | 19 | | applicable to the 1995 tax year calculations.
| 20 | | "Qualified airport authority" means an airport authority | 21 | | organized under
the Airport Authorities Act and located in a | 22 | | county bordering on the State of
Wisconsin and having a | 23 | | population in excess of 200,000 and not greater than
500,000.
| 24 | | "Recovered tax increment value" means, except as otherwise | 25 | | provided in this
paragraph, the amount of the current year's | 26 | | equalized assessed value, in the
first year after a |
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| 1 | | municipality terminates
the designation of an area as a | 2 | | redevelopment project area previously
established under the | 3 | | Tax Increment Allocation Development Act in the Illinois
| 4 | | Municipal Code, previously established under the Industrial | 5 | | Jobs Recovery Law
in the Illinois Municipal Code, previously | 6 | | established under the Economic Development Project Area Tax | 7 | | Increment Act of 1995, or previously established under the | 8 | | Economic
Development Area Tax Increment Allocation Act, of each | 9 | | taxable lot, block,
tract, or parcel of real property in the | 10 | | redevelopment project area over and
above the initial equalized | 11 | | assessed value of each property in the
redevelopment project | 12 | | area.
For the taxes which are extended for the 1997 levy year, | 13 | | the recovered tax
increment value for a non-home rule taxing | 14 | | district that first became subject
to this Law for the 1995 | 15 | | levy year because a majority of its 1994 equalized
assessed | 16 | | value was in an affected county or counties shall be increased | 17 | | if a
municipality terminated the designation of an area in 1993 | 18 | | as a redevelopment
project area previously established under | 19 | | the Tax Increment Allocation
Development Act in the Illinois | 20 | | Municipal Code, previously established under
the Industrial | 21 | | Jobs Recovery Law in the Illinois Municipal Code, or previously
| 22 | | established under the Economic Development Area Tax Increment | 23 | | Allocation Act,
by an amount equal to the 1994 equalized | 24 | | assessed value of each taxable lot,
block, tract, or parcel of | 25 | | real property in the redevelopment project area over
and above | 26 | | the initial equalized assessed value of each property in the
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| 1 | | redevelopment project area.
In the first year after a | 2 | | municipality
removes a taxable lot, block, tract, or parcel of | 3 | | real property from a
redevelopment project area established | 4 | | under the Tax Increment Allocation
Development Act in the | 5 | | Illinois
Municipal Code, the Industrial Jobs Recovery Law
in | 6 | | the Illinois Municipal Code, or the Economic
Development Area | 7 | | Tax Increment Allocation Act, "recovered tax increment value"
| 8 | | means the amount of the current year's equalized assessed value | 9 | | of each taxable
lot, block, tract, or parcel of real property | 10 | | removed from the redevelopment
project area over and above the | 11 | | initial equalized assessed value of that real
property before | 12 | | removal from the redevelopment project area.
| 13 | | Except as otherwise provided in this Section, "limiting | 14 | | rate" means a
fraction the numerator of which is the last
| 15 | | preceding aggregate extension base times an amount equal to one | 16 | | plus the
extension limitation defined in this Section and the | 17 | | denominator of which
is the current year's equalized assessed | 18 | | value of all real property in the
territory under the | 19 | | jurisdiction of the taxing district during the prior
levy year. | 20 | | For those taxing districts that reduced their aggregate
| 21 | | extension for the last preceding levy year, the highest | 22 | | aggregate extension
in any of the last 3 preceding levy years | 23 | | shall be used for the purpose of
computing the limiting rate. | 24 | | The denominator shall not include new
property or the recovered | 25 | | tax increment
value.
If a new rate, a rate decrease, or a | 26 | | limiting rate increase has been approved at an election held |
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| 1 | | after March 21, 2006, then (i) the otherwise applicable | 2 | | limiting rate shall be increased by the amount of the new rate | 3 | | or shall be reduced by the amount of the rate decrease, as the | 4 | | case may be, or (ii) in the case of a limiting rate increase, | 5 | | the limiting rate shall be equal to the rate set forth
in the | 6 | | proposition approved by the voters for each of the years | 7 | | specified in the proposition, after
which the limiting rate of | 8 | | the taxing district shall be calculated as otherwise provided. | 9 | | In the case of a taxing district that obtained referendum | 10 | | approval for an increased limiting rate on March 20, 2012, the | 11 | | limiting rate for tax year 2012 shall be the rate that | 12 | | generates the approximate total amount of taxes extendable for | 13 | | that tax year, as set forth in the proposition approved by the | 14 | | voters; this rate shall be the final rate applied by the county | 15 | | clerk for the aggregate of all capped funds of the district for | 16 | | tax year 2012.
| 17 | | (Source: P.A. 98-6, eff. 3-29-13; 98-23, eff. 6-17-13; 99-143, | 18 | | eff. 7-27-15; 99-521, eff. 6-1-17.)
| 19 | | (35 ILCS 200/18-205)
| 20 | | Sec. 18-205. Referendum to increase the extension | 21 | | limitation. | 22 | | (a) A taxing
district is limited to an extension limitation | 23 | | as defined in Section 18-185 of 5% or the percentage increase
| 24 | | in the Consumer Price Index during the 12-month calendar year | 25 | | preceding the
levy year, whichever is less . A taxing district |
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| 1 | | may increase its extension
limitation for one or more levy | 2 | | years if that taxing district holds a referendum
before the | 3 | | levy date for the first levy year at which a majority of voters | 4 | | voting on the issue approves
adoption of a higher extension | 5 | | limitation. Referenda shall be conducted at a
regularly | 6 | | scheduled election in accordance with the Election Code. | 7 | | (b) The question shall be presented in
substantially the | 8 | | following manner for all elections held after March 21, 2006 :
| 9 | | Shall the extension limitation under the Property Tax | 10 | | Extension Limitation Law for (insert the legal name, | 11 | | number, if any, and county or counties of the taxing | 12 | | district and geographic or other common name by which a | 13 | | school or community college district is known and referred | 14 | | to), Illinois, be increased from (applicable extension | 15 | | limitation set forth in Section 18-185) the lesser of 5% or | 16 | | the percentage increase in the Consumer Price Index over | 17 | | the prior levy year to (insert the percentage of the | 18 | | proposed increase)% per year for (insert each levy year for | 19 | | which the increased extension limitation will apply)? | 20 | | (c) The votes must be recorded as "Yes" or "No".
| 21 | | If a majority of voters voting on the issue approves the | 22 | | adoption of
the increase, the increase shall be applicable for | 23 | | each
levy year specified.
| 24 | | (d) The ballot for any question submitted pursuant to this | 25 | | Section shall have printed thereon, but not as a part of the | 26 | | question submitted, only the following supplemental |
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| 1 | | information (which shall be supplied to the election authority | 2 | | by the taxing district) in substantially the following form: | 3 | | (1) For the (insert the first levy year for which the | 4 | | increased extension
limitation will be applicable) levy | 5 | | year the approximate amount of the additional tax
| 6 | | extendable against property containing a single family | 7 | | residence and having a fair market
value at the time of the | 8 | | referendum of $100,000 is estimated to be $.... | 9 | | (2) Based upon an average annual percentage increase | 10 | | (or decrease) in the
market value of such property of ...% | 11 | | (insert percentage equal to the average
annual percentage | 12 | | increase or decrease for the prior 3 levy years, at the | 13 | | time the
submission of the question is initiated by the | 14 | | taxing district, in the amount of (A) the
equalized | 15 | | assessed value of the taxable property in the taxing | 16 | | district less (B) the new
property included in the | 17 | | equalized assessed value), the approximate amount of the
| 18 | | additional tax extendable against such property for the ... | 19 | | levy year is estimated to be
$... and for the ... levy year | 20 | | is estimated to be $.... | 21 | | Paragraph (2) shall be included only if the increased | 22 | | extension limitation will be applicable for more than one year | 23 | | and shall list each levy year for which the increased extension | 24 | | limitation will be applicable. The additional tax shown for | 25 | | each levy year shall be the approximate dollar amount of the | 26 | | increase over the amount of the most recently completed |
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| 1 | | extension at the time the submission of the question is | 2 | | initiated by the taxing district. The approximate amount of the | 3 | | additional tax extendable shown in paragraphs (1) and (2) shall | 4 | | be calculated by multiplying $100,000 (the fair market value of | 5 | | the property without regard to any property tax exemptions) by | 6 | | (i) the percentage level of assessment prescribed for that | 7 | | property by statute, or by ordinance of the county board in | 8 | | counties that classify property for purposes of taxation in | 9 | | accordance with Section 4 of Article IX of the Illinois | 10 | | Constitution; (ii) the most recent final equalization factor | 11 | | certified to the county clerk by the Department of Revenue at | 12 | | the time the taxing district initiates the submission of the | 13 | | proposition to the electors; (iii) the last known aggregate | 14 | | extension base of the taxing district at the time the | 15 | | submission of the question is initiated by the taxing district; | 16 | | and (iv) the difference between the percentage increase | 17 | | proposed in the question and the otherwise applicable extension | 18 | | limitation under Section 18-185 the lesser of 5% or the | 19 | | percentage increase in the Consumer Price Index for the prior | 20 | | levy year (or an estimate of the percentage increase for the | 21 | | prior levy year if the increase is unavailable at the time the | 22 | | submission of the question is initiated by the taxing | 23 | | district) ; and dividing the result by the last known equalized | 24 | | assessed value of the taxing district at the time the | 25 | | submission of the question is initiated by the taxing district. | 26 | | This amendatory Act of the 97th General Assembly is intended to |
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| 1 | | clarify the existing requirements of this Section, and shall | 2 | | not be construed to validate any prior non-compliant referendum | 3 | | language. Any notice required to be published in connection | 4 | | with the submission of the question shall also contain this | 5 | | supplemental information and shall not contain any other | 6 | | supplemental information. Any error, miscalculation, or | 7 | | inaccuracy in computing any amount set forth on the ballot or | 8 | | in the notice that is not deliberate shall not invalidate or | 9 | | affect the validity of any proposition approved. Notice of the | 10 | | referendum shall be published and posted as otherwise required | 11 | | by law, and the submission of the question shall be initiated | 12 | | as provided by law.
| 13 | | (Source: P.A. 97-1087, eff. 8-24-12.)
| 14 | | (35 ILCS 200/18-213)
| 15 | | Sec. 18-213.
Referenda on applicability of the Property Tax | 16 | | Extension
Limitation Law.
| 17 | | (a) The provisions of this Section do not apply to a taxing | 18 | | district
subject
to this Law because a majority of its 1990 | 19 | | equalized assessed value is in a
county or counties contiguous | 20 | | to a county of 3,000,000 or more inhabitants, or
because a | 21 | | majority of its 1994 equalized assessed value is in an affected
| 22 | | county and the taxing district was not subject to this Law | 23 | | before the 1995 levy
year.
| 24 | | (b) The county board of a county that is not subject to | 25 | | this Law
may, by ordinance or resolution, submit to the voters |
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| 1 | | of the
county the question of whether to
make all non-home rule | 2 | | taxing districts
that
have all or a portion of their equalized | 3 | | assessed valuation
situated in the county subject to this Law | 4 | | in the manner set forth in this
Section.
| 5 | | For purposes of this Section only:
| 6 | | "Taxing district" has the same meaning provided in Section | 7 | | 1-150.
| 8 | | "Equalized
assessed valuation" means the equalized | 9 | | assessed valuation for a taxing
district for the immediately | 10 | | preceding levy year.
| 11 | | (c) The ordinance or resolution shall request the | 12 | | submission of
the
proposition at any election, except a | 13 | | consolidated primary election, for the
purpose of voting for or | 14 | | against making the Property
Tax Extension Limitation Law | 15 | | applicable to all non-home rule taxing districts
that have all
| 16 | | or a
portion of their equalized assessed valuation situated in | 17 | | the county.
| 18 | | The question shall be placed on a separate
ballot and shall | 19 | | be in substantially the following form:
| 20 | | Shall the Property Tax Extension Limitation Law (35 | 21 | | ILCS 200/18-185 through
18-245), which
limits annual | 22 | | property tax extension increases, apply to non-home
rule | 23 | | taxing
districts with all or a portion of their equalized | 24 | | assessed valuation located
in
(name of county)?
| 25 | | Votes on the question shall be recorded as "yes" or "no".
| 26 | | (d) The county clerk
shall order the proposition submitted |
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| 1 | | to the electors of the county
at the election specified in the | 2 | | ordinance or resolution.
If part of the county is under the | 3 | | jurisdiction of
a board or boards of election commissioners, | 4 | | the county clerk
shall submit a certified copy of
the ordinance | 5 | | or resolution to each board of election commissioners,
which | 6 | | shall order the
proposition submitted to the electors of the | 7 | | taxing district within its
jurisdiction at the election | 8 | | specified in the ordinance or resolution.
| 9 | | (e) (1) With respect to taxing districts having all of | 10 | | their equalized
assessed
valuation located in the county, | 11 | | if a majority of the votes cast on the
proposition are in | 12 | | favor of the proposition, then this Law becomes applicable
| 13 | | to the taxing district beginning on January 1 of the year | 14 | | following the date of
the referendum.
| 15 | | (2) With respect to taxing districts that meet all the | 16 | | following
conditions this Law shall become applicable to | 17 | | the taxing district beginning
on January 1, 1997. The | 18 | | districts to which this paragraph (2) is applicable
| 19 | | (A) do not have all of their equalized assessed | 20 | | valuation located in a
single county,
| 21 | | (B) have equalized assessed valuation in an | 22 | | affected county,
| 23 | | (C) meet the condition that each county, other than | 24 | | an affected county,
in which any of the equalized | 25 | | assessed valuation of the taxing district is
located | 26 | | has held a referendum under this Section at any |
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| 1 | | election, except a
consolidated primary election, held | 2 | | prior to the effective date of this
amendatory Act of | 3 | | 1997, and
| 4 | | (D) have a majority of the district's equalized | 5 | | assessed valuation
located in one or more counties in | 6 | | each of which the voters have approved a
referendum | 7 | | under this Section prior to the effective date of this | 8 | | amendatory
Act of 1997.
For purposes of this Section, | 9 | | in determining whether a majority of the
equalized | 10 | | assessed valuation of the taxing district is located in | 11 | | one or more
counties in which the voters have approved | 12 | | a referendum under this Section, the
equalized | 13 | | assessed valuation of the taxing district in any | 14 | | affected county
shall be included with the equalized | 15 | | assessed value of the taxing district in
counties in | 16 | | which the voters have approved the referendum.
| 17 | | (3) With respect to taxing districts that do not have | 18 | | all of
their equalized
assessed valuation located in a | 19 | | single county and to which paragraph (2) of
subsection (e) | 20 | | is not applicable, if each county other than an
affected | 21 | | county in which any of
the equalized assessed valuation of | 22 | | the taxing
district is located has held a referendum under | 23 | | this Section at any election,
except a consolidated primary | 24 | | election, held in any year and if a majority of
the | 25 | | equalized
assessed valuation of the taxing district is | 26 | | located in one or more counties
that have each approved a |
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| 1 | | referendum under this Section,
then this Law shall become | 2 | | applicable to the taxing district on
January 1 of the year | 3 | | following the year in which the last referendum in a
county | 4 | | in which the taxing district has any equalized assessed | 5 | | valuation is
held.
For the purposes of this Law, the last | 6 | | referendum shall be deemed to be the
referendum making this | 7 | | Law applicable to the taxing district. For purposes
of this | 8 | | Section, in determining whether a majority of the equalized | 9 | | assessed
valuation of the taxing district is located in one | 10 | | or more counties that have
approved a referendum under this | 11 | | Section, the equalized assessed valuation of
the taxing | 12 | | district in any affected county shall be included with the | 13 | | equalized
assessed value of the taxing district in counties | 14 | | that have approved the
referendum.
| 15 | | (f) Immediately after a referendum is held under this | 16 | | Section, the county
clerk of the
county holding the referendum | 17 | | shall give notice of the referendum having been
held and its | 18 | | results to all taxing districts that have all
or a portion of | 19 | | their equalized assessed valuation located in the county, the
| 20 | | county clerk of any other county in which any of the equalized | 21 | | assessed
valuation of any taxing district is located, and the | 22 | | Department of Revenue.
After the last referendum affecting a | 23 | | multi-county taxing district is held, the
Department of Revenue
| 24 | | shall determine whether the taxing district is subject to this | 25 | | Law
and, if so, shall notify the taxing district and the county | 26 | | clerks of all of
the
counties in which a portion of the |
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| 1 | | equalized assessed valuation of the
taxing district is located | 2 | | that, beginning the following January 1, the
taxing
district is | 3 | | subject to this Law.
For each taxing district subject to | 4 | | paragraph (2) of subsection (e) of this
Section, the Department | 5 | | of Revenue shall notify the taxing district and the
county | 6 | | clerks of all of the counties in which a portion of the | 7 | | equalized
assessed valuation of the taxing district is located | 8 | | that, beginning January 1,
1997, the taxing district is subject | 9 | | to this Law.
| 10 | | (g) Referenda held under this Section shall be conducted in | 11 | | accordance with
the Election Code.
| 12 | | (h) Notwithstanding any other provision of law, no | 13 | | referenda may be held under this Section with respect to levy | 14 | | years 2017 and 2018. | 15 | | (Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
| 16 | | (35 ILCS 200/18-214)
| 17 | | Sec. 18-214.
Referenda on removal of the applicability of | 18 | | the Property Tax
Extension Limitation Law to non-home rule | 19 | | taxing districts.
| 20 | | (a) The provisions of this Section do not apply to a taxing | 21 | | district that is
subject to this Law because a majority of its | 22 | | 1990 equalized assessed value is
in a county or counties | 23 | | contiguous to a county of 3,000,000 or more
inhabitants, or | 24 | | because a majority of its 1994 equalized assessed value is in
| 25 | | an
affected county and the taxing district was not subject to |
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| 1 | | this Law before the
1995 levy year.
| 2 | | (b) For purposes of this Section only:
| 3 | | "Taxing district" means any non-home rule taxing district | 4 | | that became subject
to this Law under Section 18-213 of this | 5 | | Law.
| 6 | | "Equalized assessed valuation" means the equalized | 7 | | assessed valuation for a
taxing district for the immediately | 8 | | preceding levy year.
| 9 | | (c) The county board of a county that became subject to | 10 | | this Law by a
referendum approved by the voters of the county | 11 | | under Section 18-213 may, by
ordinance or resolution, in the | 12 | | manner set forth in this Section, submit to the
voters of the | 13 | | county the question of whether this Law applies to all non-home
| 14 | | rule taxing
districts that have all or a portion of their | 15 | | equalized assessed valuation
situated in the county in the | 16 | | manner set forth in this Section.
| 17 | | (d) The ordinance or resolution shall request the | 18 | | submission of the
proposition at any election, except a | 19 | | consolidated primary election, for the
purpose of voting for or | 20 | | against the continued application of the Property Tax
Extension | 21 | | Limitation Law to all non-home rule taxing districts that have | 22 | | all or
a portion of their equalized assessed valuation situated | 23 | | in the county.
| 24 | | The question shall be placed on a separate ballot and shall | 25 | | be in
substantially the following form:
| 26 | | Shall
the Property Tax
Extension Limitation Law (35 |
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| 1 | | ILCS 200/18-185 through 35 ILCS 200/18-245), which
limits | 2 | | annual property tax extension increases, apply to non-home | 3 | | rule taxing
districts with all or a portion of their | 4 | | equalized assessed valuation located
in (name of county)?
| 5 | | Votes on the question shall be recorded as "yes" or "no".
| 6 | | (e) The county clerk shall order the proposition submitted | 7 | | to the electors
of the county at the election specified in the | 8 | | ordinance or resolution. If
part of the county is under the | 9 | | jurisdiction of a board or boards of election
commissioners, | 10 | | the county clerk shall submit a certified copy of the ordinance
| 11 | | or resolution to each board of election commissioners, which | 12 | | shall order the
proposition submitted to the electors of the | 13 | | taxing district within its
jurisdiction at the election | 14 | | specified in the ordinance or resolution.
| 15 | | (f) With respect to taxing districts having all of their | 16 | | equalized assessed
valuation located in one county, if a | 17 | | majority of the votes cast on the
proposition are against the | 18 | | proposition, then this Law shall not apply to the
taxing | 19 | | district beginning on January 1 of the year following the date | 20 | | of
the referendum.
| 21 | | (g) With respect to taxing districts that do not have all | 22 | | of their
equalized assessed valuation located in a single | 23 | | county, if both of the
following conditions are met, then this | 24 | | Law shall no longer apply to the taxing
district beginning on | 25 | | January 1 of the year following the date of the
referendum.
| 26 | | (1) Each county in which the district has any equalized |
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| 1 | | assessed valuation
must either, (i) have held a referendum | 2 | | under this Section, (ii) be an affected
county, or (iii) | 3 | | have held a referendum under Section 18-213 at which the
| 4 | | voters rejected the proposition at the most recent election | 5 | | at which the
question was on the ballot in the county.
| 6 | | (2) The majority of the equalized assessed valuation of | 7 | | the taxing
district,
other than any equalized assessed | 8 | | valuation in an affected county, is in one or
more counties | 9 | | in which the voters rejected the proposition. For purposes | 10 | | of
this
Section, in determining whether a majority of the | 11 | | equalized assessed valuation
of the taxing district is | 12 | | located in one or more counties in which the voters
have | 13 | | rejected the proposition under this Section, the equalized | 14 | | assessed
valuation of any taxing district in a county which | 15 | | has held a referendum under
Section 18-213 at which the | 16 | | voters rejected that proposition, at the most
recent | 17 | | election at which the question was on the ballot in the | 18 | | county, will be
included with the equalized assessed value | 19 | | of the taxing district in counties
in
which the voters have | 20 | | rejected the referendum held under this Section.
| 21 | | (h) Immediately after a referendum is held under this | 22 | | Section, the county
clerk of the county holding the referendum | 23 | | shall give notice of the referendum
having been held and its | 24 | | results to all taxing districts that have all or a
portion of | 25 | | their equalized assessed valuation located in the county, the | 26 | | county
clerk of any other county in which any of the equalized |
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| 1 | | assessed valuation of
any such taxing district is located, and | 2 | | the Department of Revenue. After the
last
referendum affecting | 3 | | a multi-county taxing district is held, the Department of
| 4 | | Revenue shall determine whether the taxing district is no | 5 | | longer subject to
this Law and, if the taxing district is no | 6 | | longer subject to this Law, the
Department of Revenue shall | 7 | | notify the taxing district and the county clerks of
all of the | 8 | | counties in which a portion of the equalized assessed valuation | 9 | | of
the taxing district is located that, beginning on January 1 | 10 | | of the
year following the date of the last
referendum, the | 11 | | taxing district is no longer subject to this Law.
| 12 | | (i) Notwithstanding any other provision of law, no | 13 | | referenda may be held under this Section with respect to levy | 14 | | years 2017 and 2018. | 15 | | (Source: P.A. 89-718, eff. 3-7-97.)
| 16 | | (35 ILCS 200/18-242 new) | 17 | | Sec. 18-242. Home rule. This Division 5 is a limitation, | 18 | | under
subsection
(g) of Section 6 of Article VII of the | 19 | | Illinois Constitution, on the power of
home rule units to tax. | 20 | | Section 10. The School Code is amended by changing Sections | 21 | | 2-3.25g, 10-22.34c, 27-6, 27-7, and 27-24.2 and by adding | 22 | | Section 22-62 as follows: | 23 | | (105 ILCS 5/2-3.25g) (from Ch. 122, par. 2-3.25g) |
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| 1 | | Sec. 2-3.25g. Waiver or modification of mandates within the | 2 | | School
Code and administrative rules and regulations. | 3 | | (a) In this Section: | 4 | | "Board" means a school board or the governing board or | 5 | | administrative district, as the case may be, for a joint | 6 | | agreement. | 7 | | "Eligible applicant" means a school district, joint | 8 | | agreement made up of school districts, or regional | 9 | | superintendent of schools on behalf of schools and programs | 10 | | operated by the regional office of education.
| 11 | | "Implementation date" has the meaning set forth in | 12 | | Section 24A-2.5 of this Code. | 13 | | "State Board" means the State Board of Education.
| 14 | | (b) Notwithstanding any other
provisions of this School | 15 | | Code or any other law of this State to the
contrary, eligible | 16 | | applicants may petition the State Board of Education for the
| 17 | | waiver or modification of the mandates of this School Code or | 18 | | of the
administrative rules and regulations promulgated by the | 19 | | State Board of
Education. Waivers or modifications of | 20 | | administrative rules and regulations
and modifications of | 21 | | mandates of this School Code may be requested when an eligible | 22 | | applicant demonstrates that it can address the intent of the | 23 | | rule or
mandate in a more effective, efficient, or economical | 24 | | manner or when necessary
to stimulate innovation or improve | 25 | | student performance. Waivers of
mandates of
the School Code may | 26 | | be requested when the waivers are necessary to stimulate
|
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| 1 | | innovation or improve student performance. Waivers may not be | 2 | | requested
from laws, rules, and regulations pertaining to | 3 | | special education, teacher educator licensure, teacher tenure | 4 | | and seniority, or Section 5-2.1 of this Code or from compliance | 5 | | with the No
Child Left Behind Act of 2001 (Public Law 107-110). | 6 | | Eligible applicants may not seek a waiver or seek a | 7 | | modification of a mandate regarding the requirements for (i) | 8 | | student performance data to be a significant factor in teacher | 9 | | or principal evaluations or (ii) teachers and principals to be | 10 | | rated using the 4 categories of "excellent", "proficient", | 11 | | "needs improvement", or "unsatisfactory". On September 1, | 12 | | 2014, any previously authorized waiver or modification from | 13 | | such requirements shall terminate. | 14 | | (c) Eligible applicants, as a matter of inherent managerial | 15 | | policy, and any
Independent Authority established under | 16 | | Section 2-3.25f-5 of this Code may submit an
application for a | 17 | | waiver or modification authorized under this Section. Each
| 18 | | application must include a written request by the eligible | 19 | | applicant or
Independent Authority and must demonstrate that | 20 | | the intent of the mandate can
be addressed in a more effective, | 21 | | efficient, or economical manner
or be based
upon a specific | 22 | | plan for improved student performance and school improvement.
| 23 | | Any eligible applicant requesting a waiver or modification for | 24 | | the reason that intent
of the mandate can be addressed in a | 25 | | more economical manner shall include in
the application a | 26 | | fiscal analysis showing current expenditures on the mandate
and |
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| 1 | | projected savings resulting from the waiver
or modification. | 2 | | Applications
and plans developed by eligible applicants must be | 3 | | approved by the board or regional superintendent of schools | 4 | | applying on behalf of schools or programs operated by the | 5 | | regional office of education following a public hearing on the | 6 | | application and plan and the
opportunity for the board or | 7 | | regional superintendent to hear testimony from staff
directly | 8 | | involved in
its implementation, parents, and students. The time | 9 | | period for such testimony shall be separate from the time | 10 | | period established by the eligible applicant for public comment | 11 | | on other matters. If the applicant is a school district or | 12 | | joint agreement requesting a waiver or modification of Section | 13 | | 27-6 of this Code, the public hearing shall be held on a day | 14 | | other than the day on which a regular meeting of the board is | 15 | | held. | 16 | | (c-5) If the applicant is a school district, then the | 17 | | district shall post information that sets forth the time, date, | 18 | | place, and general subject matter of the public hearing on its | 19 | | Internet website at least 14 days prior to the hearing. If the | 20 | | district is requesting to increase the fee charged for driver | 21 | | education authorized pursuant to Section 27-24.2 of this Code, | 22 | | the website information shall include the proposed amount of | 23 | | the fee the district will request. All school districts must | 24 | | publish a notice of the public hearing at least 7 days prior to | 25 | | the hearing in a newspaper of general circulation within the | 26 | | school district that sets forth the time, date, place, and |
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| 1 | | general subject matter of the hearing. Districts requesting to | 2 | | increase the fee charged for driver education shall include in | 3 | | the published notice the proposed amount of the fee the | 4 | | district will request. If the applicant is a joint agreement or | 5 | | regional superintendent, then the joint agreement or regional | 6 | | superintendent shall post information that sets forth the time, | 7 | | date, place, and general subject matter of the public hearing | 8 | | on its Internet website at least 14 days prior to the hearing. | 9 | | If the joint agreement or regional superintendent is requesting | 10 | | to increase the fee charged for driver education authorized | 11 | | pursuant to Section 27-24.2 of this Code, the website | 12 | | information shall include the proposed amount of the fee the | 13 | | applicant will request. All joint agreements and regional | 14 | | superintendents must publish a notice of the public hearing at | 15 | | least 7 days prior to the hearing in a newspaper of general | 16 | | circulation in each school district that is a member of the | 17 | | joint agreement or that is served by the educational service | 18 | | region that sets forth the time, date, place, and general | 19 | | subject matter of the hearing, provided that a notice appearing | 20 | | in a newspaper generally circulated in more than one school | 21 | | district shall be deemed to fulfill this requirement with | 22 | | respect to all of the affected districts. Joint agreements or | 23 | | regional superintendents requesting to increase the fee | 24 | | charged for driver education shall include in the published | 25 | | notice the proposed amount of the fee the applicant will | 26 | | request. The
eligible applicant must notify in writing the |
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| 1 | | affected exclusive collective
bargaining agent and those State | 2 | | legislators representing the eligible applicant's territory of
| 3 | | its
intent to seek approval of a
waiver or
modification and of | 4 | | the hearing to be held to take testimony from staff.
The | 5 | | affected exclusive collective bargaining agents shall be | 6 | | notified of such
public hearing at least 7 days prior to the | 7 | | date of the hearing and shall be
allowed to attend
such public | 8 | | hearing. The eligible applicant shall attest to compliance with | 9 | | all of
the notification and procedural requirements set forth | 10 | | in this Section. | 11 | | (d) A request for a waiver or modification of | 12 | | administrative rules and
regulations or for a modification of | 13 | | mandates contained in this School Code
shall be submitted to | 14 | | the State Board of Education within 15 days after
approval by | 15 | | the board or regional superintendent of schools. The | 16 | | application as submitted to the
State Board of Education shall | 17 | | include a description of the public hearing. Except with | 18 | | respect to contracting for adaptive driver education, an | 19 | | eligible applicant wishing to request a modification or waiver | 20 | | of administrative rules of the State Board of Education | 21 | | regarding contracting with a commercial driver training school | 22 | | to provide the course of study authorized under Section 27-24.2 | 23 | | of this Code must provide evidence with its application that | 24 | | the commercial driver training school with which it will | 25 | | contract holds a license issued by the Secretary of State under | 26 | | Article IV of Chapter 6 of the Illinois Vehicle Code and that |
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| 1 | | each instructor employed by the commercial driver training | 2 | | school to provide instruction to students served by the school | 3 | | district holds a valid teaching certificate or teaching | 4 | | license, as applicable, issued under the requirements of this | 5 | | Code and rules of the State Board of Education. Such evidence | 6 | | must include, but need not be limited to, a list of each | 7 | | instructor assigned to teach students served by the school | 8 | | district, which list shall include the instructor's name, | 9 | | personal identification number as required by the State Board | 10 | | of Education, birth date, and driver's license number. If the | 11 | | modification or waiver is granted, then the eligible applicant | 12 | | shall notify the State Board of Education of any changes in the | 13 | | personnel providing instruction within 15 calendar days after | 14 | | an instructor leaves the program or a new instructor is hired. | 15 | | Such notification shall include the instructor's name, | 16 | | personal identification number as required by the State Board | 17 | | of Education, birth date, and driver's license number. If a | 18 | | school district maintains an Internet website, then the | 19 | | district shall post a copy of the final contract between the | 20 | | district and the commercial driver training school on the | 21 | | district's Internet website. If no Internet website exists, | 22 | | then the district shall make available the contract upon | 23 | | request. A record of all materials in relation to the | 24 | | application for contracting must be maintained by the school | 25 | | district and made available to parents and guardians upon | 26 | | request. The instructor's date of birth and driver's license |
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| 1 | | number and any other personally identifying information as | 2 | | deemed by the federal Driver's Privacy Protection Act of 1994 | 3 | | must be redacted from any public materials.
Following receipt | 4 | | of the waiver or modification request, the
State Board shall | 5 | | have 45 days to review the application and request. If the
| 6 | | State Board fails to disapprove the application within that 45 | 7 | | day period, the
waiver or modification shall be deemed granted. | 8 | | The State Board
may disapprove
any request if it is not based | 9 | | upon sound educational practices, endangers the
health or | 10 | | safety of students or staff, compromises equal opportunities | 11 | | for
learning, or fails to demonstrate that the intent of the | 12 | | rule or mandate can be
addressed in a more effective, | 13 | | efficient, or economical manner or have improved
student | 14 | | performance as a primary goal. Any request disapproved by the | 15 | | State
Board may be appealed to the General Assembly by the | 16 | | eligible applicant
as outlined in this Section. | 17 | | A request for a waiver from mandates contained in this | 18 | | School Code shall be
submitted to the State Board within 15 | 19 | | days after approval by the board or regional superintendent of | 20 | | schools.
The application as submitted to the State Board of | 21 | | Education
shall include a description of the public hearing. | 22 | | The description shall
include, but need not be limited to, the | 23 | | means of notice, the number of people
in attendance, the number | 24 | | of people who spoke as proponents or opponents of the
waiver, a | 25 | | brief description of their comments, and whether there were any
| 26 | | written statements submitted.
The State Board shall review the |
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| 1 | | applications and requests for
completeness and shall compile | 2 | | the requests in reports to be filed with the
General Assembly.
| 3 | | The State Board shall file
reports outlining the waivers
| 4 | | requested by eligible applicants
and appeals by eligible | 5 | | applicants of requests
disapproved by the State Board with the | 6 | | Senate and the House of
Representatives before each March 1 and
| 7 | | October
1. The General Assembly may disapprove the report of | 8 | | the State Board in whole
or in part within 60 calendar days | 9 | | after each house of the General Assembly
next
convenes after | 10 | | the report is filed by adoption of a resolution by a record | 11 | | vote
of the majority of members elected in each house. If the | 12 | | General Assembly
fails to disapprove any waiver request or | 13 | | appealed request within such 60
day period, the waiver or | 14 | | modification shall be deemed granted. Any resolution
adopted by | 15 | | the General Assembly disapproving a report of the State Board | 16 | | in
whole or in part shall be binding on the State Board. | 17 | | (e) An approved waiver or modification (except a waiver | 18 | | from or modification to a physical education mandate) may | 19 | | remain in effect for a period not to
exceed 5 school years and | 20 | | may be renewed upon application by the
eligible applicant. | 21 | | However, such waiver or modification may be changed within that
| 22 | | 5-year period by a board or regional superintendent of schools | 23 | | applying on behalf of schools or programs operated by the | 24 | | regional office of education following the procedure as set
| 25 | | forth in this Section for the initial waiver or modification | 26 | | request. If
neither the State Board of Education nor the |
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| 1 | | General Assembly disapproves, the
change is deemed granted. | 2 | | An approved waiver from or modification to a physical | 3 | | education mandate may remain in effect for a period not to | 4 | | exceed 2 school years and may be renewed no more than 2 times | 5 | | upon application by the eligible applicant. An approved waiver | 6 | | from or modification to a physical education mandate may be | 7 | | changed within the 2-year period by the board or regional | 8 | | superintendent of schools, whichever is applicable, following | 9 | | the procedure set forth in this Section for the initial waiver | 10 | | or modification request. If neither the State Board of | 11 | | Education nor the General Assembly disapproves, the change is | 12 | | deemed granted.
| 13 | | (f) (Blank). | 14 | | (Source: P.A. 98-513, eff. 1-1-14; 98-739, eff. 7-16-14; | 15 | | 98-1155, eff. 1-9-15; 99-78, eff. 7-20-15.)
| 16 | | (105 ILCS 5/10-22.34c)
| 17 | | Sec. 10-22.34c. Third party non-instructional services. | 18 | | (a) A
board of education may enter into a contract with a | 19 | | third party for
non-instructional services currently performed | 20 | | by any employee or bargaining
unit member or lay off those | 21 | | educational support personnel employees
upon 90 days
written | 22 | | notice to
the affected employees, provided that: | 23 | | (1) a contract must not be entered into and become | 24 | | effective during the term of a collective bargaining | 25 | | agreement, as that term is set forth in the agreement, |
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| 1 | | covering any employees who perform the non-instructional | 2 | | services; | 3 | | (2) a contract may only take effect upon the expiration | 4 | | of an existing collective bargaining agreement; | 5 | | (3) any third party that submits a bid to perform the | 6 | | non-instructional services shall provide the following:
| 7 | | (A) evidence of liability insurance in scope and | 8 | | amount equivalent to the liability insurance provided | 9 | | by the school board pursuant to Section 10-22.3 of this | 10 | | Code;
| 11 | | (B) salaries or wages for the third party's | 12 | | employees who will perform the non-instructional | 13 | | services comparable to the salaries or wages provided | 14 | | to school board employees who perform those services a | 15 | | benefits package for the third party's employees who | 16 | | will perform the non-instructional services comparable | 17 | | to the benefits package provided to school board | 18 | | employees who perform those services ; | 19 | | (C) a list of the number of employees who will | 20 | | provide the non-instructional services, the job | 21 | | classifications of those employees, and the wages the | 22 | | third party will pay those employees; | 23 | | (D) a minimum 3-year cost projection, using | 24 | | generally accepted accounting principles and which the | 25 | | third party is prohibited from increasing if the bid is | 26 | | accepted by the school board, for each and every |
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| 1 | | expenditure category and account for performing the | 2 | | non-instructional services; if the bid is accepted, | 3 | | the school board shall file a copy of the cost | 4 | | projection submitted with the bid to the State Board of | 5 | | Education; | 6 | | (E) composite information about the criminal and | 7 | | disciplinary records, including alcohol or other | 8 | | substance abuse, Department of Children and Family | 9 | | Services complaints and investigations, traffic | 10 | | violations, and license revocations or any other | 11 | | licensure problems, of any employees who may perform | 12 | | the non-instructional services, provided that the | 13 | | individual names and other identifying information of | 14 | | employees need not be provided with the submission of | 15 | | the bid, but must be made available upon request of the | 16 | | school board; and
| 17 | | (F) an affidavit, notarized by the president or | 18 | | chief executive officer of the third party, that each | 19 | | of its employees has completed a criminal background | 20 | | check as required by Section 10-21.9 of this Code | 21 | | within 3 months prior to submission of the bid, | 22 | | provided that the results of such background checks | 23 | | need not be provided with the submission of the bid, | 24 | | but must be made available upon request of the school | 25 | | board;
| 26 | | (4) a contract must not be entered into unless the |
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| 1 | | school board provides a cost comparison, using generally | 2 | | accepted accounting principles, of each and every | 3 | | expenditure category and account that the school board | 4 | | projects it would incur over the term of the contract if it | 5 | | continued to perform the non-instructional services using | 6 | | its own employees with each and every expenditure category | 7 | | and account that is projected a third party would incur if | 8 | | a third party performed the non-instructional services; | 9 | | (5) review and consideration of all bids by third | 10 | | parties to perform the non-instructional services shall | 11 | | take place in open session of a regularly scheduled school | 12 | | board meeting, unless the exclusive bargaining | 13 | | representative of the employees who perform the | 14 | | non-instructional services, if any such exclusive | 15 | | bargaining representative exists, agrees in writing that | 16 | | such review and consideration can take place in open | 17 | | session at a specially scheduled school board meeting; | 18 | | (6) a minimum of one public hearing, conducted by the | 19 | | school board prior to a regularly scheduled school board | 20 | | meeting, to discuss the school board's proposal to contract | 21 | | with a third party to perform the non-instructional | 22 | | services must be held before the school board may enter | 23 | | into such a contract; the school board must provide notice | 24 | | to the public of the date, time, and location of the first | 25 | | public hearing on or before the initial date that bids to | 26 | | provide the non-instructional services are solicited or a |
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| 1 | | minimum of 30 days prior to entering into such a contract, | 2 | | whichever provides a greater period of notice; | 3 | | (7) a contract shall contain provisions requiring the | 4 | | contractor to offer available employee positions pursuant | 5 | | to the contract to qualified school district employees | 6 | | whose employment is terminated because of the contract; and | 7 | | (8) a contract shall contain provisions requiring the | 8 | | contractor to comply with a policy of nondiscrimination and | 9 | | equal employment opportunity for all persons and to take | 10 | | affirmative steps to provide equal opportunity for all | 11 | | persons.
| 12 | | (b) Notwithstanding subsection (a) of this Section, a board | 13 | | of education may enter into a contract, of no longer than 3 | 14 | | months in duration, with a third party for non-instructional | 15 | | services currently performed by an employee or bargaining unit | 16 | | member for the purpose of augmenting the current workforce in | 17 | | an emergency situation that threatens the safety or health of | 18 | | the school district's students or staff, provided that the | 19 | | school board meets all of its obligations under the Illinois | 20 | | Educational Labor Relations Act.
| 21 | | (c) The changes to this Section made by this amendatory Act | 22 | | of the 95th General Assembly are not applicable to | 23 | | non-instructional services of a school district that on the | 24 | | effective date of this amendatory Act of the 95th General | 25 | | Assembly are performed for the school district by a third | 26 | | party.
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| 1 | | (d) Beginning July 1, 2022, the State Board of Education | 2 | | shall review and analyze the cost projection information | 3 | | provided by boards of education under subparagraph (D) of | 4 | | paragraph (3) of subsection (a) of this Section and determine | 5 | | the effects that the contracts had on school districts and the | 6 | | State, including any cost savings and economic benefits. The | 7 | | State Board of Education shall complete the review and report | 8 | | its findings to the Governor and the General Assembly by | 9 | | December 31, 2022. | 10 | | From July 1, 2022 until January 1, 2023, no board of | 11 | | education may enter into any new contract with a third party | 12 | | for non-instructional services under this Section. However, | 13 | | this prohibition shall not affect any contracts entered into | 14 | | before July 1, 2022 or renewals of contracts entered into | 15 | | before July 1, 2022. | 16 | | Beginning January 1, 2023, boards of education are again | 17 | | allowed to enter into contracts with third parties for | 18 | | non-instructional services as provided under this Section. | 19 | | (Source: P.A. 95-241, eff. 8-17-07; 96-328, eff. 8-11-09.)
| 20 | | (105 ILCS 5/22-62 new) | 21 | | Sec. 22-62. Discharge of unfunded mandates. | 22 | | (a) School districts need not comply with and may discharge | 23 | | any mandate or requirement placed on school districts by this | 24 | | Code or by administrative rules adopted by the State Board of | 25 | | Education that is unfunded. |
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| 1 | | (b) Subsection (a) of this Section does not apply to any of | 2 | | the following: | 3 | | (1) Laws and rules pertaining to student health, life, | 4 | | or safety. | 5 | | (2) Federally required mandates, including without | 6 | | limitation compliance with the federal Every Student | 7 | | Succeeds Act. | 8 | | (3) Laws and rules pertaining to civil rights and | 9 | | protections. | 10 | | (c) Before a school district may lawfully discharge an | 11 | | unfunded mandate under subsection (a) of this Section, it must | 12 | | hold a public hearing and referendum on the matter. The school | 13 | | district must post information that sets forth the time, date, | 14 | | place, and general subject matter of the public hearing on its | 15 | | Internet website at least 14 days prior to the hearing. The | 16 | | school district must publish a notice of the public hearing at | 17 | | least 7 days prior to the hearing in a newspaper of general | 18 | | circulation within the school district that sets forth the | 19 | | time, date, place, and general subject matter of the hearing. | 20 | | The school district must notify, in writing, the affected | 21 | | exclusive collective bargaining agent and those State | 22 | | legislators representing the affected territory of its intent | 23 | | to discharge an unfunded mandate and of the hearing to be held | 24 | | to take testimony from staff. The affected exclusive collective | 25 | | bargaining agent must be notified of the public hearing at | 26 | | least 7 days prior to the date of the hearing and must be |
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| 1 | | allowed to attend the hearing. The school district shall attest | 2 | | to compliance with the requirements of this subsection (c). | 3 | | After the public hearing, the question of whether a school | 4 | | district may discharge an unfunded mandate must be submitted to | 5 | | the electors of the school district at a regular election and | 6 | | approved by a majority of the electors voting on the question. | 7 | | The school board must certify the question to the proper | 8 | | election authority. The election authority must submit the
| 9 | | question at an election in accordance with the Election Code, | 10 | | which election must be at least 6 months after the public | 11 | | hearing was held. The election authority must submit the | 12 | | question in
substantially the following form: | 13 | | Shall the school board of (name of school district) | 14 | | discharge the unfunded mandate or requirement placed on the | 15 | | school district by the State concerning (description of the | 16 | | mandate or requirement)? | 17 | | The election authority must record the votes as "Yes" or "No". | 18 | | If a majority of the electors voting on the question vote | 19 | | in the affirmative, the school board may discharge the unfunded | 20 | | mandate. | 21 | | (d) A school board shall report each unfunded mandate it | 22 | | has discharged under this Section to the State Board of | 23 | | Education. The State Board shall compile and report this | 24 | | information to the General Assembly each year.
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| 1 | | (105 ILCS 5/27-6) (from Ch. 122, par. 27-6)
| 2 | | Sec. 27-6. Courses in physical education required; special | 3 | | activities.
| 4 | | (a) Pupils enrolled in the public schools and State | 5 | | universities engaged in
preparing teachers shall be required to | 6 | | engage
daily during the school day, except on block scheduled | 7 | | days for those public schools engaged in block scheduling, in | 8 | | courses of physical education for such
periods as are
| 9 | | compatible with the optimum growth and developmental needs of
| 10 | | individuals at the various age levels except when appropriate | 11 | | excuses
are submitted to the school by a pupil's parent or | 12 | | guardian or by a person
licensed under the Medical Practice Act | 13 | | of 1987 and except as provided in
subsection (b) of this | 14 | | Section. A school board may determine the schedule or frequency | 15 | | of physical education courses, provided that a pupil engages in | 16 | | a course of physical education for a minimum of 3 days per | 17 | | week.
| 18 | | Special activities in physical education shall be provided | 19 | | for pupils
whose physical or emotional condition, as determined | 20 | | by a person licensed
under the Medical Practice Act of 1987, | 21 | | prevents their participation in the
courses provided for normal | 22 | | children.
| 23 | | (b) A school board is authorized to excuse pupils enrolled
| 24 | | in grades 11 and 12 from engaging in physical education courses | 25 | | if those
pupils request to be excused for any of the following |
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| 1 | | reasons: (1) for
ongoing participation in an interscholastic
| 2 | | athletic program; (2) to enroll in academic classes which are | 3 | | required for
admission to an institution of higher learning, | 4 | | provided that failure to
take such classes will result in the | 5 | | pupil being denied admission to the
institution of his or her | 6 | | choice; or (3) to enroll in academic classes
which are required | 7 | | for graduation from high school, provided that failure to
take | 8 | | such classes will result in the pupil being unable to graduate. | 9 | | A school
board may also excuse pupils in grades 9 through 12 | 10 | | enrolled in a marching band
program for credit from engaging in | 11 | | physical education courses if those pupils
request to be | 12 | | excused for ongoing participation in such marching band
| 13 | | program. A school board may also, on a case-by-case basis, | 14 | | excuse pupils in grades 9 through 12 who participate in an | 15 | | interscholastic or extracurricular athletic program from | 16 | | engaging in physical education courses. In addition, a pupil
in | 17 | | any of grades 3 through 12 who is eligible for special | 18 | | education may be excused if the pupil's parent or guardian | 19 | | agrees that the pupil
must utilize the time set aside for | 20 | | physical education to receive special education support and | 21 | | services or, if there is no agreement, the individualized | 22 | | education program team for the pupil determines that the pupil | 23 | | must utilize the time set aside for physical education to | 24 | | receive special education support and services, which | 25 | | agreement or determination must be made a part of the | 26 | | individualized education program. However, a pupil requiring |
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| 1 | | adapted physical education must receive that service in | 2 | | accordance with the individualized education program developed | 3 | | for the pupil. If requested, a school board is authorized to | 4 | | excuse a pupil from engaging in a physical education course if | 5 | | the pupil has an individualized educational program under | 6 | | Article 14 of this Code, is participating in an adaptive | 7 | | athletic program outside of the school setting, and documents | 8 | | such participation as determined by the school board. A school | 9 | | board may also excuse pupils in grades 9 through 12 enrolled
in | 10 | | a Reserve Officer's Training Corps (ROTC) program sponsored by | 11 | | the school
district from engaging in physical education | 12 | | courses.
School boards which choose to exercise this authority | 13 | | shall establish a policy
to excuse pupils on an individual | 14 | | basis.
| 15 | | (c) The provisions of this Section are subject to the | 16 | | provisions of
Section 27-22.05.
| 17 | | (Source: P.A. 98-116, eff. 7-29-13.)
| 18 | | (105 ILCS 5/27-7) (from Ch. 122, par. 27-7)
| 19 | | Sec. 27-7. Physical education course of study.
A physical | 20 | | education course of study shall include a developmentally | 21 | | planned and sequential curriculum that fosters the development | 22 | | of movement skills, enhances health-related fitness, increases | 23 | | students' knowledge, offers direct opportunities to learn how | 24 | | to work cooperatively in a group setting, and encourages | 25 | | healthy habits and attitudes for a healthy lifestyle. A |
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| 1 | | physical education course of study shall provide students with | 2 | | an opportunity for an appropriate amount of daily physical | 3 | | activity. A physical education course of study must be part of | 4 | | the regular school curriculum and not extra-curricular in | 5 | | nature or organization.
| 6 | | The State Board of Education
shall prepare and make
| 7 | | available guidelines for the various grades and types of | 8 | | schools in
order to make effective the purposes set forth in | 9 | | this section and the
requirements provided in Section 27-6, and | 10 | | shall see that the general
provisions and intent of Sections | 11 | | 27-5 to 27-9, inclusive, are
enforced.
| 12 | | (Source: P.A. 94-189, eff. 7-12-05; 94-200, eff. 7-12-05.)
| 13 | | (105 ILCS 5/27-24.2) (from Ch. 122, par. 27-24.2) | 14 | | Sec. 27-24.2. Safety education; driver education course. | 15 | | Instruction shall be given in safety education in each of | 16 | | grades one through 8, equivalent to one class period each week, | 17 | | and any school district which maintains
grades 9 through 12 | 18 | | shall offer a driver education course in any such school
which | 19 | | it operates. Its curriculum shall include content dealing with | 20 | | Chapters 11, 12, 13, 15, and 16 of the Illinois Vehicle Code, | 21 | | the rules adopted pursuant to those Chapters insofar as they | 22 | | pertain to the operation of motor vehicles, and the portions of | 23 | | the Litter Control Act relating to the operation of motor | 24 | | vehicles. The course of instruction given in grades 10 through | 25 | | 12 shall include an emphasis on the development of knowledge, |
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| 1 | | attitudes, habits, and skills necessary for the safe operation | 2 | | of motor vehicles, including motorcycles insofar as they can be | 3 | | taught in the classroom, and instruction on distracted driving | 4 | | as a major traffic safety issue. In addition, the course shall | 5 | | include instruction on special hazards existing at and required | 6 | | safety and driving precautions that must be observed at | 7 | | emergency situations, highway construction and maintenance | 8 | | zones, and railroad crossings and the approaches thereto. | 9 | | Beginning with the 2017-2018 school year, the course shall also | 10 | | include instruction concerning law enforcement procedures for | 11 | | traffic stops, including a demonstration of the proper actions | 12 | | to be taken during a traffic stop and appropriate interactions | 13 | | with law enforcement. The course of instruction required of | 14 | | each eligible student at the high school level shall consist of | 15 | | a minimum of 30 clock hours of classroom instruction and a | 16 | | minimum of 6 clock hours of individual behind-the-wheel | 17 | | instruction in a dual control car on public roadways taught by | 18 | | a driver education instructor endorsed by the State Board of | 19 | | Education. Both the classroom instruction part and the practice | 20 | | driving
part of such driver education course shall be open to a | 21 | | resident or
non-resident student attending a non-public school | 22 | | in the district wherein the
course is offered. Each student | 23 | | attending any public or non-public high school
in the district | 24 | | must receive a passing grade in at least 8 courses during the
| 25 | | previous 2 semesters prior to enrolling in a driver education | 26 | | course, or the
student shall not be permitted to enroll in the |
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| 1 | | course; provided that the local
superintendent of schools (with | 2 | | respect to a student attending a public high
school in the | 3 | | district) or chief school administrator (with respect to a
| 4 | | student attending a non-public high school in the district) may | 5 | | waive the
requirement if the superintendent or chief school | 6 | | administrator, as the case
may be, deems it to be in the best | 7 | | interest of the student. A student may be allowed to commence | 8 | | the
classroom instruction part of such driver education course | 9 | | prior to reaching
age 15 if such student then will be eligible | 10 | | to complete the entire course
within 12 months after being | 11 | | allowed to commence such classroom instruction. | 12 | | A school district may offer a driver education course in a | 13 | | school by contracting with a commercial driver training school | 14 | | to provide both the classroom instruction part and the practice | 15 | | driving part or either one without having to request a | 16 | | modification or waiver of administrative rules of the State | 17 | | Board of Education if a public hearing on whether to enter into | 18 | | a contract with a commercial driver training school has been | 19 | | held at a regular or special school board meeting prior to | 20 | | entering into such a contract. If a school district chooses to | 21 | | contract with a commercial driver training school, then the | 22 | | district must provide evidence to the State Board of Education | 23 | | that the commercial driver training school with which it will | 24 | | contract holds a license issued by the Secretary of State under | 25 | | Article IV of Chapter 6 of the Illinois Vehicle Code and that | 26 | | each instructor employed by the commercial driver training |
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| 1 | | school to provide instruction to students served by the school | 2 | | district holds a valid teaching license issued under the | 3 | | requirements of this Code and rules of the State Board of | 4 | | Education. Such evidence must include, but need not be limited | 5 | | to, a list of each instructor assigned to teach students served | 6 | | by the school district, which list shall include the | 7 | | instructor's name, personal identification number as required | 8 | | by the State Board of Education, birth date, and driver's | 9 | | license number. Once the contract is entered into, the school | 10 | | district shall notify the State Board of Education of any | 11 | | changes in the personnel providing instruction within 15 | 12 | | calendar days after an instructor leaves the program or a new | 13 | | instructor is hired. Such notification shall include the | 14 | | instructor's name, personal identification number as required | 15 | | by the State Board of Education, birth date, and driver's | 16 | | license number. If the school district maintains an Internet | 17 | | website, then the district shall post a copy of the final | 18 | | contract between the district and the commercial driver | 19 | | training school on the district's Internet website. If no | 20 | | Internet website exists, then the school district shall make | 21 | | available the contract upon request. A record of all materials | 22 | | in relation to the contract must be maintained by the school | 23 | | district and made available to parents and guardians upon | 24 | | request. The instructor's date of birth and driver's license | 25 | | number and any other personally identifying information as | 26 | | deemed by the federal Driver's Privacy Protection Act of 1994 |
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| 1 | | must be redacted from any public materials. | 2 | | Such a course may be commenced immediately after the | 3 | | completion of a prior
course. Teachers of such courses shall | 4 | | meet the licensure certification requirements of
this Code Act | 5 | | and regulations of the State Board as to qualifications. | 6 | | Subject to rules of the State Board of Education, the | 7 | | school district may charge a reasonable fee, not to exceed $50, | 8 | | to students who participate in the course, unless a student is | 9 | | unable to pay for such a course, in which event the fee for | 10 | | such a student must be waived. However, the district may | 11 | | increase this fee to an amount not to exceed $250 by school | 12 | | board resolution following a public hearing on the increase, | 13 | | which increased fee must be waived for students who participate | 14 | | in the course and are unable to pay for the course. The total | 15 | | amount from driver education fees and reimbursement from the | 16 | | State for driver education must not exceed the total cost of | 17 | | the driver education program in any year and must be deposited | 18 | | into the school district's driver education fund as a separate | 19 | | line item budget entry. All moneys deposited into the school | 20 | | district's driver education fund must be used solely for the | 21 | | funding of a high school driver education program approved by | 22 | | the State Board of Education that uses driver education | 23 | | instructors endorsed by the State Board of Education. | 24 | | (Source: P.A. 99-642, eff. 7-28-16; 99-720, eff. 1-1-17 .) | 25 | | (105 ILCS 5/22-60 rep.) |
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| 1 | | Section 15. The School Code is amended by repealing Section | 2 | | 22-60. | 3 | | Section 95. No acceleration or delay. Where this Act makes | 4 | | changes in a statute that is represented in this Act by text | 5 | | that is not yet or no longer in effect (for example, a Section | 6 | | represented by multiple versions), the use of that text does | 7 | | not accelerate or delay the taking effect of (i) the changes | 8 | | made by this Act or (ii) provisions derived from any other | 9 | | Public Act.
| 10 | | Section 99. Effective date. This Act takes effect upon | 11 | | becoming law, but this Act does not take effect at all unless | 12 | | Senate Bills 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, and 12 of the | 13 | | 100th General Assembly become law.
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| 1 | |
INDEX
| 2 | |
Statutes amended in order of appearance
| | 3 | | 35 ILCS 200/18-185 | | | 4 | | 35 ILCS 200/18-205 | | | 5 | | 35 ILCS 200/18-213 | | | 6 | | 35 ILCS 200/18-214 | | | 7 | | 35 ILCS 200/18-242 new | | | 8 | | 105 ILCS 5/2-3.25g | from Ch. 122, par. 2-3.25g | | 9 | | 105 ILCS 5/10-22.34c | | | 10 | | 105 ILCS 5/22-62 new | | | 11 | | 105 ILCS 5/27-6 | from Ch. 122, par. 27-6 | | 12 | | 105 ILCS 5/27-7 | from Ch. 122, par. 27-7 | | 13 | | 105 ILCS 5/27-24.2 | from Ch. 122, par. 27-24.2 | | 14 | | 105 ILCS 5/22-60 rep. | |
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