Full Text of SB0013 100th General Assembly
SB0013sam002 100TH GENERAL ASSEMBLY | Sen. Christine Radogno Filed: 1/25/2017
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| 1 | | AMENDMENT TO SENATE BILL 13
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 13 by replacing | 3 | | everything after the enacting clause with the following:
| 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 |
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| 1 | | increase
in the Consumer Price Index during the 12-month | 2 | | calendar year preceding the
levy year or (b) the rate of | 3 | | increase approved by voters under Section 18-205.
For the 2017 | 4 | | and 2018 levy years only, for taxing districts other than the | 5 | | City of Chicago School District #299, "extension limitation" | 6 | | means 0% or the rate of increase approved by the voters under | 7 | | Section 18-205. For the 2017 and 2018 levy years, if a special | 8 | | purpose extension (i) made for the payment of principal and | 9 | | interest on bonds or other evidences of indebtedness issued by | 10 | | the taxing district, (ii) made for contributions to a pension | 11 | | fund created under the Illinois Pension Code (other than | 12 | | extensions made by the City of Chicago for public safety | 13 | | pension contributions under the Illinois Pension Code), or | 14 | | (iii) made for public safety purposes (other than extensions | 15 | | made by the City of Chicago for public safety pension | 16 | | contributions under the Illinois Pension Code) was required to | 17 | | be included in a taxing district's aggregate extension for the | 18 | | 2016 levy year, then the extension limitation for those | 19 | | extensions for the 2017 and 2018 levy years shall be (1) the | 20 | | lesser of 5% or the percentage increase
in the Consumer Price | 21 | | Index during the 12-month calendar year preceding the
levy year | 22 | | or (2) the rate of increase approved by voters under Section | 23 | | 18-205. For the 2017 and 2018 levy years, for the City of | 24 | | Chicago School District #299, "extension limitation" means (1) | 25 | | the lesser of 5% or the percentage increase
in the Consumer | 26 | | Price Index during the 12-month calendar year preceding the
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| 1 | | levy year or (2) the rate of increase approved by voters under | 2 | | Section 18-205.
| 3 | | "Affected county" means a county of 3,000,000 or more | 4 | | inhabitants or a
county contiguous to a county of 3,000,000 or | 5 | | more inhabitants.
| 6 | | "Taxing district" has the same meaning provided in Section | 7 | | 1-150, except as
otherwise provided in this Section. For the | 8 | | 1991 through 1994 levy years only,
"taxing district" includes | 9 | | only each non-home rule taxing district having the
majority of | 10 | | its
1990 equalized assessed value within any county or counties | 11 | | contiguous to a
county with 3,000,000 or more inhabitants. | 12 | | Beginning with the 1995 levy
year, "taxing district" includes | 13 | | only each non-home rule taxing district
subject to this Law | 14 | | before the 1995 levy year and each non-home rule
taxing | 15 | | district not subject to this Law before the 1995 levy year | 16 | | having the
majority of its 1994 equalized assessed value in an | 17 | | affected county or
counties. Beginning with the levy year in
| 18 | | which this Law becomes applicable to a taxing district as
| 19 | | provided in Section 18-213, "taxing district" also includes | 20 | | those taxing
districts made subject to this Law as provided in | 21 | | Section 18-213.
For the 2017 and 2018 levy years, "taxing | 22 | | district" has the same meaning provided in Section 1-150 and | 23 | | includes home rule units.
| 24 | | "Aggregate extension" for taxing districts to which this | 25 | | Law applied before
the 1995 levy year means , except with | 26 | | respect to the 2017 and 2018 levy years, the annual corporate |
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| 1 | | extension for the taxing
district and those special purpose | 2 | | extensions that are made annually for
the taxing district, | 3 | | excluding special purpose extensions: (a) made for the
taxing | 4 | | district to pay interest or principal on general obligation | 5 | | bonds
that were approved by referendum; (b) made for any taxing | 6 | | district to pay
interest or principal on general obligation | 7 | | bonds issued before October 1,
1991; (c) made for any taxing | 8 | | district to pay interest or principal on bonds
issued to refund | 9 | | or continue to refund those bonds issued before October 1,
| 10 | | 1991; (d)
made for any taxing district to pay interest or | 11 | | principal on bonds
issued to refund or continue to refund bonds | 12 | | issued after October 1, 1991 that
were approved by referendum; | 13 | | (e)
made for any taxing district to pay interest
or principal | 14 | | on revenue bonds issued before October 1, 1991 for payment of
| 15 | | which a property tax levy or the full faith and credit of the | 16 | | unit of local
government is pledged; however, a tax for the | 17 | | payment of interest or principal
on those bonds shall be made | 18 | | only after the governing body of the unit of local
government | 19 | | finds that all other sources for payment are insufficient to | 20 | | make
those payments; (f) made for payments under a building | 21 | | commission lease when
the lease payments are for the retirement | 22 | | of bonds issued by the commission
before October 1, 1991, to | 23 | | pay for the building project; (g) made for payments
due under | 24 | | installment contracts entered into before October 1, 1991;
(h) | 25 | | made for payments of principal and interest on bonds issued | 26 | | under the
Metropolitan Water Reclamation District Act to |
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| 1 | | finance construction projects
initiated before October 1, | 2 | | 1991; (i) made for payments of principal and
interest on | 3 | | limited bonds, as defined in Section 3 of the Local Government | 4 | | Debt
Reform Act, in an amount not to exceed the debt service | 5 | | extension base less
the amount in items (b), (c), (e), and (h) | 6 | | of this definition for
non-referendum obligations, except | 7 | | obligations initially issued pursuant to
referendum; (j) made | 8 | | for payments of principal and interest on bonds
issued under | 9 | | Section 15 of the Local Government Debt Reform Act; (k)
made
by | 10 | | a school district that participates in the Special Education | 11 | | District of
Lake County, created by special education joint | 12 | | agreement under Section
10-22.31 of the School Code, for | 13 | | payment of the school district's share of the
amounts required | 14 | | to be contributed by the Special Education District of Lake
| 15 | | County to the Illinois Municipal Retirement Fund under Article | 16 | | 7 of the
Illinois Pension Code; the amount of any extension | 17 | | under this item (k) shall be
certified by the school district | 18 | | to the county clerk; (l) made to fund
expenses of providing | 19 | | joint recreational programs for persons with disabilities | 20 | | under
Section 5-8 of
the
Park District Code or Section 11-95-14 | 21 | | of the Illinois Municipal Code; (m) made for temporary | 22 | | relocation loan repayment purposes pursuant to Sections 2-3.77 | 23 | | and 17-2.2d of the School Code; (n) made for payment of | 24 | | principal and interest on any bonds issued under the authority | 25 | | of Section 17-2.2d of the School Code; (o) made for | 26 | | contributions to a firefighter's pension fund created under |
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| 1 | | Article 4 of the Illinois Pension Code, to the extent of the | 2 | | amount certified under item (5) of Section 4-134 of the | 3 | | Illinois Pension Code; and (p) made for road purposes in the | 4 | | first year after a township assumes the rights, powers, duties, | 5 | | assets, property, liabilities, obligations, and
| 6 | | responsibilities of a road district abolished under the | 7 | | provisions of Section 6-133 of the Illinois Highway Code.
| 8 | | "Aggregate extension" for the taxing districts to which | 9 | | this Law did not
apply before the 1995 levy year (except taxing | 10 | | districts subject to this Law
in
accordance with Section | 11 | | 18-213) means , except with respect to the 2017 and 2018 levy | 12 | | years, the annual corporate extension for the
taxing district | 13 | | and those special purpose extensions that are made annually for
| 14 | | the taxing district, excluding special purpose extensions: (a) | 15 | | made for the
taxing district to pay interest or principal on | 16 | | general obligation bonds that
were approved by referendum; (b) | 17 | | made for any taxing district to pay interest
or principal on | 18 | | general obligation bonds issued before March 1, 1995; (c) made
| 19 | | for any taxing district to pay interest or principal on bonds | 20 | | issued to refund
or continue to refund those bonds issued | 21 | | before March 1, 1995; (d) made for any
taxing district to pay | 22 | | interest or principal on bonds issued to refund or
continue to | 23 | | refund bonds issued after March 1, 1995 that were approved by
| 24 | | referendum; (e) made for any taxing district to pay interest or | 25 | | principal on
revenue bonds issued before March 1, 1995 for | 26 | | payment of which a property tax
levy or the full faith and |
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| 1 | | credit of the unit of local government is pledged;
however, a | 2 | | tax for the payment of interest or principal on those bonds | 3 | | shall be
made only after the governing body of the unit of | 4 | | local government finds that
all other sources for payment are | 5 | | insufficient to make those payments; (f) made
for payments | 6 | | under a building commission lease when the lease payments are | 7 | | for
the retirement of bonds issued by the commission before | 8 | | March 1, 1995 to
pay for the building project; (g) made for | 9 | | payments due under installment
contracts entered into before | 10 | | March 1, 1995; (h) made for payments of
principal and interest | 11 | | on bonds issued under the Metropolitan Water Reclamation
| 12 | | District Act to finance construction projects initiated before | 13 | | October 1,
1991; (h-4) made for stormwater management purposes | 14 | | by the Metropolitan Water Reclamation District of Greater | 15 | | Chicago under Section 12 of the Metropolitan Water Reclamation | 16 | | District Act; (i) made for payments of principal and interest | 17 | | on limited bonds,
as defined in Section 3 of the Local | 18 | | Government Debt Reform Act, in an amount
not to exceed the debt | 19 | | service extension base less the amount in items (b),
(c), and | 20 | | (e) of this definition for non-referendum obligations, except
| 21 | | obligations initially issued pursuant to referendum and bonds | 22 | | described in
subsection (h) of this definition; (j) made for | 23 | | payments of
principal and interest on bonds issued under | 24 | | Section 15 of the Local Government
Debt Reform Act; (k) made | 25 | | for payments of principal and interest on bonds
authorized by | 26 | | Public Act 88-503 and issued under Section 20a of the Chicago
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| 1 | | Park District Act for aquarium or
museum projects; (l) made for | 2 | | payments of principal and interest on
bonds
authorized by | 3 | | Public Act 87-1191 or 93-601 and (i) issued pursuant to Section | 4 | | 21.2 of the Cook County Forest
Preserve District Act, (ii) | 5 | | issued under Section 42 of the Cook County
Forest Preserve | 6 | | District Act for zoological park projects, or (iii) issued
| 7 | | under Section 44.1 of the Cook County Forest Preserve District | 8 | | Act for
botanical gardens projects; (m) made
pursuant
to | 9 | | Section 34-53.5 of the School Code, whether levied annually or | 10 | | not;
(n) made to fund expenses of providing joint recreational | 11 | | programs for persons with disabilities under Section 5-8 of the | 12 | | Park
District Code or Section 11-95-14 of the Illinois | 13 | | Municipal Code;
(o) made by the
Chicago Park
District for | 14 | | recreational programs for persons with disabilities under | 15 | | subsection (c) of
Section
7.06 of the Chicago Park District | 16 | | Act; (p) made for contributions to a firefighter's pension fund | 17 | | created under Article 4 of the Illinois Pension Code, to the | 18 | | extent of the amount certified under item (5) of Section 4-134 | 19 | | of the Illinois Pension Code; and (q) made by Ford Heights | 20 | | School District 169 under Section 17-9.02 of the School Code.
| 21 | | Notwithstanding the provisions of this amendatory Act of the | 22 | | 100th General Assembly, this definition of "aggregate | 23 | | extension" applies to the City of Chicago School District #299 | 24 | | for the 2017 and 2018 levy years.
| 25 | | "Aggregate extension" for all taxing districts to which | 26 | | this Law applies in
accordance with Section 18-213, except for |
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| 1 | | those taxing districts subject to
paragraph (2) of subsection | 2 | | (e) of Section 18-213, means , except with respect to the 2017 | 3 | | and 2018 levy years, the annual corporate
extension for the
| 4 | | taxing district and those special purpose extensions that are | 5 | | made annually for
the taxing district, excluding special | 6 | | purpose extensions: (a) made for the
taxing district to pay | 7 | | interest or principal on general obligation bonds that
were | 8 | | approved by referendum; (b) made for any taxing district to pay | 9 | | interest
or principal on general obligation bonds issued before | 10 | | the date on which the
referendum making this
Law applicable to | 11 | | the taxing district is held; (c) made
for any taxing district | 12 | | to pay interest or principal on bonds issued to refund
or | 13 | | continue to refund those bonds issued before the date on which | 14 | | the
referendum making this Law
applicable to the taxing | 15 | | district is held;
(d) made for any
taxing district to pay | 16 | | interest or principal on bonds issued to refund or
continue to | 17 | | refund bonds issued after the date on which the referendum | 18 | | making
this Law
applicable to the taxing district is held if | 19 | | the bonds were approved by
referendum after the date on which | 20 | | the referendum making this Law
applicable to the taxing | 21 | | district is held; (e) made for any
taxing district to pay | 22 | | interest or principal on
revenue bonds issued before the date | 23 | | on which the referendum making this Law
applicable to the
| 24 | | taxing district is held for payment of which a property tax
| 25 | | levy or the full faith and credit of the unit of local | 26 | | government is pledged;
however, a tax for the payment of |
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| 1 | | interest or principal on those bonds shall be
made only after | 2 | | the governing body of the unit of local government finds that
| 3 | | all other sources for payment are insufficient to make those | 4 | | payments; (f) made
for payments under a building commission | 5 | | lease when the lease payments are for
the retirement of bonds | 6 | | issued by the commission before the date on which the
| 7 | | referendum making this
Law applicable to the taxing district is | 8 | | held to
pay for the building project; (g) made for payments due | 9 | | under installment
contracts entered into before the date on | 10 | | which the referendum making this Law
applicable to
the taxing | 11 | | district is held;
(h) made for payments
of principal and | 12 | | interest on limited bonds,
as defined in Section 3 of the Local | 13 | | Government Debt Reform Act, in an amount
not to exceed the debt | 14 | | service extension base less the amount in items (b),
(c), and | 15 | | (e) of this definition for non-referendum obligations, except
| 16 | | obligations initially issued pursuant to referendum; (i) made | 17 | | for payments
of
principal and interest on bonds issued under | 18 | | Section 15 of the Local Government
Debt Reform Act;
(j)
made | 19 | | for a qualified airport authority to pay interest or principal | 20 | | on
general obligation bonds issued for the purpose of paying | 21 | | obligations due
under, or financing airport facilities | 22 | | required to be acquired, constructed,
installed or equipped | 23 | | pursuant to, contracts entered into before March
1, 1996 (but | 24 | | not including any amendments to such a contract taking effect | 25 | | on
or after that date); (k) made to fund expenses of providing | 26 | | joint
recreational programs for persons with disabilities |
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| 1 | | under Section 5-8 of
the
Park District Code or Section 11-95-14 | 2 | | of the Illinois Municipal Code; (l) made for contributions to a | 3 | | firefighter's pension fund created under Article 4 of the | 4 | | Illinois Pension Code, to the extent of the amount certified | 5 | | under item (5) of Section 4-134 of the Illinois Pension Code; | 6 | | and (m) made for the taxing district to pay interest or | 7 | | principal on general obligation bonds issued pursuant to | 8 | | Section 19-3.10 of the School Code.
| 9 | | "Aggregate extension" for all taxing districts to which | 10 | | this Law applies in
accordance with paragraph (2) of subsection | 11 | | (e) of Section 18-213 means , except with respect to the 2017 | 12 | | and 2018 levy years, the
annual corporate extension for the
| 13 | | taxing district and those special purpose extensions that are | 14 | | made annually for
the taxing district, excluding special | 15 | | purpose extensions: (a) made for the
taxing district to pay | 16 | | interest or principal on general obligation bonds that
were | 17 | | approved by referendum; (b) made for any taxing district to pay | 18 | | interest
or principal on general obligation bonds issued before | 19 | | the effective date of
this amendatory Act of 1997;
(c) made
for | 20 | | any taxing district to pay interest or principal on bonds | 21 | | issued to refund
or continue to refund those bonds issued | 22 | | before the effective date
of this amendatory Act of 1997;
(d) | 23 | | made for any
taxing district to pay interest or principal on | 24 | | bonds issued to refund or
continue to refund bonds issued after | 25 | | the effective date of this amendatory Act
of 1997 if the bonds | 26 | | were approved by referendum after the effective date of
this |
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| 1 | | amendatory Act of 1997;
(e) made for any
taxing district to pay | 2 | | interest or principal on
revenue bonds issued before the | 3 | | effective date of this amendatory Act of 1997
for payment of | 4 | | which a property tax
levy or the full faith and credit of the | 5 | | unit of local government is pledged;
however, a tax for the | 6 | | payment of interest or principal on those bonds shall be
made | 7 | | only after the governing body of the unit of local government | 8 | | finds that
all other sources for payment are insufficient to | 9 | | make those payments; (f) made
for payments under a building | 10 | | commission lease when the lease payments are for
the retirement | 11 | | of bonds issued by the commission before the effective date
of | 12 | | this amendatory Act of 1997
to
pay for the building project; | 13 | | (g) made for payments due under installment
contracts entered | 14 | | into before the effective date of this amendatory Act of
1997;
| 15 | | (h) made for payments
of principal and interest on limited | 16 | | bonds,
as defined in Section 3 of the Local Government Debt | 17 | | Reform Act, in an amount
not to exceed the debt service | 18 | | extension base less the amount in items (b),
(c), and (e) of | 19 | | 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; and (l) made for contributions | 7 | | to a 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 | | "Aggregate extension", except with respect to the City of | 11 | | Chicago School District #299, for the 2017 and 2018 levy years, | 12 | | means the annual corporate extension for the taxing district | 13 | | and those special purpose extensions that are made annually for | 14 | | the taxing district, excluding special purpose extensions: (a) | 15 | | made for the payment of principal and interest on bonds or | 16 | | other evidences of indebtedness issued by the taxing district; | 17 | | (b) made for contributions to a pension fund created under the | 18 | | Illinois Pension Code; and (c) made for public safety purposes. | 19 | | Notwithstanding the provisions of this definition of | 20 | | "aggregate extension", if a special purpose extension (i) made | 21 | | for the payment of principal and interest on bonds or other | 22 | | evidences of indebtedness issued by the taxing district, (ii) | 23 | | made for contributions to a pension fund created under the | 24 | | Illinois Pension Code (other than extensions made by the City | 25 | | of Chicago for public safety pension contributions required | 26 | | under the Illinois Pension Code), or (iii) made for public |
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| 1 | | safety purposes (other than extensions made by the City of | 2 | | Chicago for public safety pension contributions required under | 3 | | the Illinois Pension Code) was required to be included in a | 4 | | taxing district's aggregate extension for the 2016 levy year, | 5 | | then that special purpose extension is also included in the | 6 | | taxing district's aggregate extension for the 2017 and 2018 | 7 | | levy years; provided that the extension limitation for those | 8 | | extensions for the 2017 and 2018 levy years shall be (1) the | 9 | | lesser of 5% or the percentage increase
in the Consumer Price | 10 | | Index during the 12-month calendar year preceding the
levy year | 11 | | or (2) the rate of increase approved by voters under Section | 12 | | 18-205. For the purpose of this definition of "aggregate | 13 | | extension", the term "public safety" means detention, | 14 | | firefighting, police, or ambulance 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, for taxing districts other than the |
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| 1 | | City of Chicago School District #299, "extension limitation" | 2 | | means 0% or the rate of increase approved by the voters under | 3 | | Section 18-205. For the 2017 and 2018 levy years, if a special | 4 | | purpose extension (i) made for the payment of principal and | 5 | | interest on bonds or other evidences of indebtedness issued by | 6 | | the taxing district, (ii) made for contributions to a pension | 7 | | fund created under the Illinois Pension Code (other than | 8 | | extensions made by the City of Chicago for public safety | 9 | | pension contributions under the Illinois Pension Code), or | 10 | | (iii) made for public safety purposes (other than extensions | 11 | | made by the City of Chicago for public safety pension | 12 | | contributions under the Illinois Pension Code) was required to | 13 | | be included in a taxing district's aggregate extension for the | 14 | | 2016 levy year, then the extension limitation for those | 15 | | extensions for the 2017 and 2018 levy years shall be (1) the | 16 | | lesser of 5% or the percentage increase
in the Consumer Price | 17 | | Index during the 12-month calendar year preceding the
levy year | 18 | | or (2) the rate of increase approved by voters under Section | 19 | | 18-205. For the 2017 and 2018 levy years, for the City of | 20 | | Chicago School District #299, "extension limitation" means (1) | 21 | | the lesser of 5% or the percentage increase
in the Consumer | 22 | | Price Index during the 12-month calendar year preceding the
| 23 | | levy year or (2) the rate of increase approved by voters under | 24 | | Section 18-205.
| 25 | | "Affected county" means a county of 3,000,000 or more | 26 | | inhabitants or a
county contiguous to a county of 3,000,000 or |
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| 1 | | more inhabitants.
| 2 | | "Taxing district" has the same meaning provided in Section | 3 | | 1-150, except as
otherwise provided in this Section. For the | 4 | | 1991 through 1994 levy years only,
"taxing district" includes | 5 | | only each non-home rule taxing district having the
majority of | 6 | | its
1990 equalized assessed value within any county or counties | 7 | | contiguous to a
county with 3,000,000 or more inhabitants. | 8 | | Beginning with the 1995 levy
year, "taxing district" includes | 9 | | only each non-home rule taxing district
subject to this Law | 10 | | before the 1995 levy year and each non-home rule
taxing | 11 | | district not subject to this Law before the 1995 levy year | 12 | | having the
majority of its 1994 equalized assessed value in an | 13 | | affected county or
counties. Beginning with the levy year in
| 14 | | which this Law becomes applicable to a taxing district as
| 15 | | provided in Section 18-213, "taxing district" also includes | 16 | | those taxing
districts made subject to this Law as provided in | 17 | | Section 18-213.
For the 2017 and 2018 levy years, "taxing | 18 | | district" has the same meaning provided in Section 1-150 and | 19 | | includes home rule units.
| 20 | | "Aggregate extension" for taxing districts to which this | 21 | | Law applied before
the 1995 levy year means , except with | 22 | | respect to the 2017 and 2018 levy years, the annual corporate | 23 | | extension for the taxing
district and those special purpose | 24 | | extensions that are made annually for
the taxing district, | 25 | | excluding special purpose extensions: (a) made for the
taxing | 26 | | district to pay interest or principal on general obligation |
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| 1 | | bonds
that were approved by referendum; (b) made for any taxing | 2 | | district to pay
interest or principal on general obligation | 3 | | bonds issued before October 1,
1991; (c) made for any taxing | 4 | | district to pay interest or principal on bonds
issued to refund | 5 | | or continue to refund those bonds issued before October 1,
| 6 | | 1991; (d)
made for any taxing district to pay interest or | 7 | | principal on bonds
issued to refund or continue to refund bonds | 8 | | issued after October 1, 1991 that
were approved by referendum; | 9 | | (e)
made for any taxing district to pay interest
or principal | 10 | | on revenue bonds issued before October 1, 1991 for payment of
| 11 | | which a property tax levy or the full faith and credit of the | 12 | | unit of local
government is pledged; however, a tax for the | 13 | | payment of interest or principal
on those bonds shall be made | 14 | | only after the governing body of the unit of local
government | 15 | | finds that all other sources for payment are insufficient to | 16 | | make
those payments; (f) made for payments under a building | 17 | | commission lease when
the lease payments are for the retirement | 18 | | of bonds issued by the commission
before October 1, 1991, to | 19 | | pay for the building project; (g) made for payments
due under | 20 | | installment contracts entered into before October 1, 1991;
(h) | 21 | | made for payments of principal and interest on bonds issued | 22 | | under the
Metropolitan Water Reclamation District Act to | 23 | | finance construction projects
initiated before October 1, | 24 | | 1991; (i) made for payments of principal and
interest on | 25 | | limited bonds, as defined in Section 3 of the Local Government | 26 | | Debt
Reform Act, in an amount not to exceed the debt service |
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| 1 | | extension base less
the amount in items (b), (c), (e), and (h) | 2 | | of this definition for
non-referendum obligations, except | 3 | | obligations initially issued pursuant to
referendum; (j) made | 4 | | for payments of principal and interest on bonds
issued under | 5 | | Section 15 of the Local Government Debt Reform Act; (k)
made
by | 6 | | a school district that participates in the Special Education | 7 | | District of
Lake County, created by special education joint | 8 | | agreement under Section
10-22.31 of the School Code, for | 9 | | payment of the school district's share of the
amounts required | 10 | | to be contributed by the Special Education District of Lake
| 11 | | County to the Illinois Municipal Retirement Fund under Article | 12 | | 7 of the
Illinois Pension Code; the amount of any extension | 13 | | under this item (k) shall be
certified by the school district | 14 | | to the county clerk; (l) made to fund
expenses of providing | 15 | | joint recreational programs for persons with disabilities | 16 | | under
Section 5-8 of
the
Park District Code or Section 11-95-14 | 17 | | of the Illinois Municipal Code; (m) made for temporary | 18 | | relocation loan repayment purposes pursuant to Sections 2-3.77 | 19 | | and 17-2.2d of the School Code; (n) made for payment of | 20 | | principal and interest on any bonds issued under the authority | 21 | | of Section 17-2.2d of the School Code; (o) made for | 22 | | contributions to a firefighter's pension fund created under | 23 | | Article 4 of the Illinois Pension Code, to the extent of the | 24 | | amount certified under item (5) of Section 4-134 of the | 25 | | Illinois Pension Code; and (p) made for road purposes in the | 26 | | first year after a township assumes the rights, powers, duties, |
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| 1 | | assets, property, liabilities, obligations, and
| 2 | | responsibilities of a road district abolished under the | 3 | | provisions of Section 6-133 of the Illinois Highway Code.
| 4 | | "Aggregate extension" for the taxing districts to which | 5 | | this Law did not
apply before the 1995 levy year (except taxing | 6 | | districts subject to this Law
in
accordance with Section | 7 | | 18-213) means , except with respect to the 2017 and 2018 levy | 8 | | years, the annual corporate extension for the
taxing district | 9 | | and those special purpose extensions that are made annually for
| 10 | | the taxing district, excluding special purpose extensions: (a) | 11 | | made for the
taxing district to pay interest or principal on | 12 | | general obligation bonds that
were approved by referendum; (b) | 13 | | made for any taxing district to pay interest
or principal on | 14 | | general obligation bonds issued before March 1, 1995; (c) made
| 15 | | for any taxing district to pay interest or principal on bonds | 16 | | issued to refund
or continue to refund those bonds issued | 17 | | before March 1, 1995; (d) made for any
taxing district to pay | 18 | | interest or principal on bonds issued to refund or
continue to | 19 | | refund bonds issued after March 1, 1995 that were approved by
| 20 | | referendum; (e) made for any taxing district to pay interest or | 21 | | principal on
revenue bonds issued before March 1, 1995 for | 22 | | payment of which a property tax
levy or the full faith and | 23 | | credit of the unit of local government is pledged;
however, a | 24 | | tax for the payment of interest or principal on those bonds | 25 | | shall be
made only after the governing body of the unit of | 26 | | local government finds that
all other sources for payment are |
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| 1 | | insufficient to make those payments; (f) made
for payments | 2 | | under a building commission lease when the lease payments are | 3 | | for
the retirement of bonds issued by the commission before | 4 | | March 1, 1995 to
pay for the building project; (g) made for | 5 | | payments due under installment
contracts entered into before | 6 | | March 1, 1995; (h) made for payments of
principal and interest | 7 | | on bonds issued under the Metropolitan Water Reclamation
| 8 | | District Act to finance construction projects initiated before | 9 | | October 1,
1991; (h-4) made for stormwater management purposes | 10 | | by the Metropolitan Water Reclamation District of Greater | 11 | | Chicago under Section 12 of the Metropolitan Water Reclamation | 12 | | District Act; (i) made for payments of principal and interest | 13 | | on limited bonds,
as defined in Section 3 of the Local | 14 | | Government Debt Reform Act, in an amount
not to exceed the debt | 15 | | service extension base less the amount in items (b),
(c), and | 16 | | (e) of this definition for non-referendum obligations, except
| 17 | | obligations initially issued pursuant to referendum and bonds | 18 | | described in
subsection (h) of this definition; (j) made for | 19 | | payments of
principal and interest on bonds issued under | 20 | | Section 15 of the Local Government
Debt Reform Act; (k) made | 21 | | for payments of principal and interest on bonds
authorized by | 22 | | Public Act 88-503 and issued under Section 20a of the Chicago
| 23 | | Park District Act for aquarium or
museum projects; (l) made for | 24 | | payments of principal and interest on
bonds
authorized by | 25 | | Public Act 87-1191 or 93-601 and (i) issued pursuant to Section | 26 | | 21.2 of the Cook County Forest
Preserve District Act, (ii) |
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| 1 | | issued under Section 42 of the Cook County
Forest Preserve | 2 | | District Act for zoological park projects, or (iii) issued
| 3 | | under Section 44.1 of the Cook County Forest Preserve District | 4 | | Act for
botanical gardens projects; (m) made
pursuant
to | 5 | | Section 34-53.5 of the School Code, whether levied annually or | 6 | | not;
(n) made to fund expenses of providing joint recreational | 7 | | programs for persons with disabilities under Section 5-8 of the | 8 | | Park
District Code or Section 11-95-14 of the Illinois | 9 | | Municipal Code;
(o) made by the
Chicago Park
District for | 10 | | recreational programs for persons with disabilities under | 11 | | subsection (c) of
Section
7.06 of the Chicago Park District | 12 | | Act; (p) made for contributions to a firefighter's pension fund | 13 | | created under Article 4 of the Illinois Pension Code, to the | 14 | | extent of the amount certified under item (5) of Section 4-134 | 15 | | of the Illinois Pension Code; (q) made by Ford Heights School | 16 | | District 169 under Section 17-9.02 of the School Code; and (r) | 17 | | made for the purpose of making employer contributions to the | 18 | | Public School Teachers' Pension and Retirement Fund of Chicago | 19 | | under Section 34-53 of the School Code.
Notwithstanding the | 20 | | provisions of this amendatory Act of the 100th General | 21 | | Assembly, this definition of "aggregate extension" applies to | 22 | | the City of Chicago School District #299 for the 2017 and 2018 | 23 | | levy years.
| 24 | | "Aggregate extension" for all taxing districts to which | 25 | | this Law applies in
accordance with Section 18-213, except for | 26 | | those taxing districts subject to
paragraph (2) of subsection |
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| 1 | | (e) of Section 18-213, means , except with respect to the 2017 | 2 | | and 2018 levy years, the annual corporate
extension for the
| 3 | | taxing district and those special purpose extensions that are | 4 | | made annually for
the taxing district, excluding special | 5 | | purpose extensions: (a) made for the
taxing district to pay | 6 | | interest or principal on general obligation bonds that
were | 7 | | approved by referendum; (b) made for any taxing district to pay | 8 | | interest
or principal on general obligation bonds issued before | 9 | | the date on which the
referendum making this
Law applicable to | 10 | | the taxing district is held; (c) made
for any taxing district | 11 | | to pay interest or principal on bonds issued to refund
or | 12 | | continue to refund those bonds issued before the date on which | 13 | | the
referendum making this Law
applicable to the taxing | 14 | | district is held;
(d) made for any
taxing district to pay | 15 | | interest or principal on bonds issued to refund or
continue to | 16 | | refund bonds issued after the date on which the referendum | 17 | | making
this Law
applicable to the taxing district is held if | 18 | | the bonds were approved by
referendum after the date on which | 19 | | the referendum making this Law
applicable to the taxing | 20 | | district is held; (e) made for any
taxing district to pay | 21 | | interest or principal on
revenue bonds issued before the date | 22 | | on which the referendum making this Law
applicable to the
| 23 | | taxing district is held for payment of which a property tax
| 24 | | levy or the full faith and credit of the unit of local | 25 | | government is pledged;
however, a tax for the payment of | 26 | | interest or principal on those bonds shall be
made only after |
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| 1 | | the governing body of the unit of local government finds that
| 2 | | all other sources for payment are insufficient to make those | 3 | | payments; (f) made
for payments under a building commission | 4 | | lease when the lease payments are for
the retirement of bonds | 5 | | issued by the commission before the date on which the
| 6 | | referendum making this
Law applicable to the taxing district is | 7 | | held to
pay for the building project; (g) made for payments due | 8 | | under installment
contracts entered into before the date on | 9 | | which the referendum making this Law
applicable to
the taxing | 10 | | district is held;
(h) made for payments
of principal and | 11 | | interest on limited bonds,
as defined in Section 3 of the Local | 12 | | Government Debt Reform Act, in an amount
not to exceed the debt | 13 | | service extension base less the amount in items (b),
(c), and | 14 | | (e) of this definition for non-referendum obligations, except
| 15 | | obligations initially issued pursuant to referendum; (i) made | 16 | | for payments
of
principal and interest on bonds issued under | 17 | | Section 15 of the Local Government
Debt Reform Act;
(j)
made | 18 | | for a qualified airport authority to pay interest or principal | 19 | | on
general obligation bonds issued for the purpose of paying | 20 | | obligations due
under, or financing airport facilities | 21 | | required to be acquired, constructed,
installed or equipped | 22 | | pursuant to, contracts entered into before March
1, 1996 (but | 23 | | not including any amendments to such a contract taking effect | 24 | | on
or after that date); (k) made to fund expenses of providing | 25 | | joint
recreational programs for persons with disabilities | 26 | | under Section 5-8 of
the
Park District Code or Section 11-95-14 |
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| 1 | | of the Illinois Municipal Code; (l) made for contributions to a | 2 | | firefighter's pension fund created under Article 4 of the | 3 | | Illinois Pension Code, to the extent of the amount certified | 4 | | under item (5) of Section 4-134 of the Illinois Pension Code; | 5 | | and (m) made for the taxing district to pay interest or | 6 | | principal on general obligation bonds issued pursuant to | 7 | | Section 19-3.10 of the School Code.
| 8 | | "Aggregate extension" for all taxing districts to which | 9 | | this Law applies in
accordance with paragraph (2) of subsection | 10 | | (e) of Section 18-213 means , except with respect to the 2017 | 11 | | and 2018 levy years, the
annual corporate extension for the
| 12 | | taxing district and those special purpose extensions that are | 13 | | made annually for
the taxing district, excluding special | 14 | | purpose extensions: (a) made for the
taxing district to pay | 15 | | interest or principal on general obligation bonds that
were | 16 | | approved by referendum; (b) made for any taxing district to pay | 17 | | interest
or principal on general obligation bonds issued before | 18 | | the effective date of
this amendatory Act of 1997;
(c) made
for | 19 | | any taxing district to pay interest or principal on bonds | 20 | | issued to refund
or continue to refund those bonds issued | 21 | | before the effective date
of this amendatory Act of 1997;
(d) | 22 | | made for any
taxing district to pay interest or principal on | 23 | | bonds issued to refund or
continue to refund bonds issued after | 24 | | the effective date of this amendatory Act
of 1997 if the bonds | 25 | | were approved by referendum after the effective date of
this | 26 | | amendatory Act of 1997;
(e) made for any
taxing district to pay |
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| 1 | | interest or principal on
revenue bonds issued before the | 2 | | effective date of this amendatory Act of 1997
for payment of | 3 | | which a property tax
levy or the full faith and credit of the | 4 | | unit of local government is pledged;
however, a tax for the | 5 | | payment of interest or principal on those bonds shall be
made | 6 | | only after the governing body of the unit of local government | 7 | | finds that
all other sources for payment are insufficient to | 8 | | make those payments; (f) made
for payments under a building | 9 | | commission lease when the lease payments are for
the retirement | 10 | | of bonds issued by the commission before the effective date
of | 11 | | this amendatory Act of 1997
to
pay for the building project; | 12 | | (g) made for payments due under installment
contracts entered | 13 | | into before the effective date of this amendatory Act of
1997;
| 14 | | (h) made for payments
of principal and interest on limited | 15 | | bonds,
as defined in Section 3 of the Local Government Debt | 16 | | Reform Act, in an amount
not to exceed the debt service | 17 | | extension base less the amount in items (b),
(c), and (e) of | 18 | | this definition for non-referendum obligations, except
| 19 | | obligations initially issued pursuant to referendum; (i) made | 20 | | for payments
of
principal and interest on bonds issued under | 21 | | Section 15 of the Local Government
Debt Reform Act;
(j)
made | 22 | | for a qualified airport authority to pay interest or principal | 23 | | on
general obligation bonds issued for the purpose of paying | 24 | | obligations due
under, or financing airport facilities | 25 | | required to be acquired, constructed,
installed or equipped | 26 | | pursuant to, contracts entered into before March
1, 1996 (but |
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| 1 | | not including any amendments to such a contract taking effect | 2 | | on
or after that date); (k) made to fund expenses of providing | 3 | | joint
recreational programs for persons with disabilities | 4 | | under Section 5-8 of
the
Park District Code or Section 11-95-14 | 5 | | of the Illinois Municipal Code; and (l) made for contributions | 6 | | to a firefighter's pension fund created under Article 4 of the | 7 | | Illinois Pension Code, to the extent of the amount certified | 8 | | under item (5) of Section 4-134 of the Illinois Pension Code.
| 9 | | "Aggregate extension", except with respect to the City of | 10 | | Chicago School District #299, for the 2017 and 2018 levy years, | 11 | | means the annual corporate extension for the taxing district | 12 | | and those special purpose extensions that are made annually for | 13 | | the taxing district, excluding special purpose extensions: (a) | 14 | | made for the payment of principal and interest on bonds or | 15 | | other evidences of indebtedness issued by the taxing district; | 16 | | (b) made for contributions to a pension fund created under the | 17 | | Illinois Pension Code; and (c) made for public safety purposes. | 18 | | Notwithstanding the provisions of this definition of | 19 | | "aggregate extension", if a special purpose extension (i) made | 20 | | for the payment of principal and interest on bonds or other | 21 | | evidences of indebtedness issued by the taxing district, (ii) | 22 | | made for contributions to a pension fund created under the | 23 | | Illinois Pension Code (other than extensions made by the City | 24 | | of Chicago for public safety pension contributions required | 25 | | under the Illinois Pension Code), or (iii) made for public | 26 | | safety purposes (other than extensions made by the City of |
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| 1 | | Chicago for public safety pension contributions required under | 2 | | the Illinois Pension Code) was required to be included in a | 3 | | taxing district's aggregate extension for the 2016 levy year, | 4 | | then that special purpose extension is also included in the | 5 | | taxing district's aggregate extension for the 2017 and 2018 | 6 | | levy years; provided that the extension limitation for those | 7 | | extensions for the 2017 and 2018 levy years shall be (1) the | 8 | | lesser of 5% or the percentage increase
in the Consumer Price | 9 | | Index during the 12-month calendar year preceding the
levy year | 10 | | or (2) the rate of increase approved by voters under Section | 11 | | 18-205. For the purpose of this definition of "aggregate | 12 | | extension", the term "public safety" means detention, | 13 | | firefighting, police, or ambulance services. | 14 | | "Debt service extension base" means an amount equal to that | 15 | | portion of the
extension for a taxing district for the 1994 | 16 | | levy year, or for those taxing
districts subject to this Law in | 17 | | accordance with Section 18-213, except for
those subject to | 18 | | paragraph (2) of subsection (e) of Section 18-213, for the
levy
| 19 | | year in which the referendum making this Law applicable to the | 20 | | taxing district
is held, or for those taxing districts subject | 21 | | to this Law in accordance with
paragraph (2) of subsection (e) | 22 | | of Section 18-213 for the 1996 levy year , or for those taxing
| 23 | | districts that become subject to this Law as a result of this | 24 | | amendatory Act of the 100th General Assembly for the 2016 levy | 25 | | year ,
constituting an
extension for payment of principal and | 26 | | interest on bonds issued by the taxing
district without |
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| 1 | | referendum, but not including excluded non-referendum bonds. | 2 | | For park districts (i) that were first
subject to this Law in | 3 | | 1991 or 1995 and (ii) whose extension for the 1994 levy
year | 4 | | for the payment of principal and interest on bonds issued by | 5 | | the park
district without referendum (but not including | 6 | | excluded non-referendum bonds)
was less than 51% of the amount | 7 | | for the 1991 levy year constituting an
extension for payment of | 8 | | principal and interest on bonds issued by the park
district | 9 | | without referendum (but not including excluded non-referendum | 10 | | bonds),
"debt service extension base" means an amount equal to | 11 | | that portion of the
extension for the 1991 levy year | 12 | | constituting an extension for payment of
principal and interest | 13 | | on bonds issued by the park district without referendum
(but | 14 | | not including excluded non-referendum bonds). A debt service | 15 | | extension base established or increased at any time pursuant to | 16 | | any provision of this Law, except Section 18-212, shall be | 17 | | increased each year commencing with the later of (i) the 2009 | 18 | | levy year or (ii) the first levy year in which this Law becomes | 19 | | applicable to the taxing district, by the lesser of 5% or the | 20 | | percentage increase in the Consumer Price Index during the | 21 | | 12-month calendar year preceding the levy year. The debt | 22 | | service extension
base may be established or increased as | 23 | | provided under Section 18-212.
"Excluded non-referendum bonds" | 24 | | means (i) bonds authorized by Public
Act 88-503 and issued | 25 | | under Section 20a of the Chicago Park District Act for
aquarium | 26 | | and museum projects; (ii) bonds issued under Section 15 of the
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| 1 | | Local Government Debt Reform Act; or (iii) refunding | 2 | | obligations issued
to refund or to continue to refund | 3 | | obligations initially issued pursuant to
referendum.
| 4 | | "Special purpose extensions" include, but are not limited | 5 | | to, extensions
for levies made on an annual basis for | 6 | | unemployment and workers'
compensation, self-insurance, | 7 | | contributions to pension plans, and extensions
made pursuant to | 8 | | Section 6-601 of the Illinois Highway Code for a road
| 9 | | district's permanent road fund whether levied annually or not. | 10 | | The
extension for a special service area is not included in the
| 11 | | aggregate extension.
| 12 | | "Aggregate extension base" means the taxing district's | 13 | | last preceding
aggregate extension as adjusted under Sections | 14 | | 18-135, 18-215,
and 18-230.
An adjustment under Section 18-135 | 15 | | shall be made for the 2007 levy year and all subsequent levy | 16 | | years whenever one or more counties within which a taxing | 17 | | district is located (i) used estimated valuations or rates when | 18 | | extending taxes in the taxing district for the last preceding | 19 | | levy year that resulted in the over or under extension of | 20 | | taxes, or (ii) increased or decreased the tax extension for the | 21 | | last preceding levy year as required by Section 18-135(c). | 22 | | Whenever an adjustment is required under Section 18-135, the | 23 | | aggregate extension base of the taxing district shall be equal | 24 | | to the amount that the aggregate extension of the taxing | 25 | | district would have been for the last preceding levy year if | 26 | | either or both (i) actual, rather than estimated, valuations or |
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| 1 | | rates had been used to calculate the extension of taxes for the | 2 | | last levy year, or (ii) the tax extension for the last | 3 | | preceding levy year had not been adjusted as required by | 4 | | subsection (c) of Section 18-135.
| 5 | | Notwithstanding any other provision of law, for levy year | 6 | | 2012, the aggregate extension base for West Northfield School | 7 | | District No. 31 in Cook County shall be $12,654,592. | 8 | | "Levy year" has the same meaning as "year" under Section
| 9 | | 1-155.
| 10 | | "New property" means (i) the assessed value, after final | 11 | | board of review or
board of appeals action, of new improvements | 12 | | or additions to existing
improvements on any parcel of real | 13 | | property that increase the assessed value of
that real property | 14 | | during the levy year multiplied by the equalization factor
| 15 | | issued by the Department under Section 17-30, (ii) the assessed | 16 | | value, after
final board of review or board of appeals action, | 17 | | of real property not exempt
from real estate taxation, which | 18 | | real property was exempt from real estate
taxation for any | 19 | | portion of the immediately preceding levy year, multiplied by
| 20 | | the equalization factor issued by the Department under Section | 21 | | 17-30, including the assessed value, upon final stabilization | 22 | | of occupancy after new construction is complete, of any real | 23 | | property located within the boundaries of an otherwise or | 24 | | previously exempt military reservation that is intended for | 25 | | residential use and owned by or leased to a private corporation | 26 | | or other entity,
(iii) in counties that classify in accordance |
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| 1 | | with Section 4 of Article
IX of the
Illinois Constitution, an | 2 | | incentive property's additional assessed value
resulting from | 3 | | a
scheduled increase in the level of assessment as applied to | 4 | | the first year
final board of
review market value, and (iv) any | 5 | | increase in assessed value due to oil or gas production from an | 6 | | oil or gas well required to be permitted under the Hydraulic | 7 | | Fracturing Regulatory Act that was not produced in or accounted | 8 | | for during the previous levy year.
In addition, the county | 9 | | clerk in a county containing a population of
3,000,000 or more | 10 | | shall include in the 1997
recovered tax increment value for any | 11 | | school district, any recovered tax
increment value that was | 12 | | applicable to the 1995 tax year calculations.
| 13 | | "Qualified airport authority" means an airport authority | 14 | | organized under
the Airport Authorities Act and located in a | 15 | | county bordering on the State of
Wisconsin and having a | 16 | | population in excess of 200,000 and not greater than
500,000.
| 17 | | "Recovered tax increment value" means, except as otherwise | 18 | | provided in this
paragraph, the amount of the current year's | 19 | | equalized assessed value, in the
first year after a | 20 | | municipality terminates
the designation of an area as a | 21 | | redevelopment project area previously
established under the | 22 | | Tax Increment Allocation Development Act in the Illinois
| 23 | | Municipal Code, previously established under the Industrial | 24 | | Jobs Recovery Law
in the Illinois Municipal Code, previously | 25 | | established under the Economic Development Project Area Tax | 26 | | Increment Act of 1995, or previously established under the |
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| 1 | | Economic
Development Area Tax Increment Allocation Act, of each | 2 | | taxable lot, block,
tract, or parcel of real property in the | 3 | | redevelopment project area over and
above the initial equalized | 4 | | assessed value of each property in the
redevelopment project | 5 | | area.
For the taxes which are extended for the 1997 levy year, | 6 | | the recovered tax
increment value for a non-home rule taxing | 7 | | district that first became subject
to this Law for the 1995 | 8 | | levy year because a majority of its 1994 equalized
assessed | 9 | | value was in an affected county or counties shall be increased | 10 | | if a
municipality terminated the designation of an area in 1993 | 11 | | as a redevelopment
project area previously established under | 12 | | the Tax Increment Allocation
Development Act in the Illinois | 13 | | Municipal Code, previously established under
the Industrial | 14 | | Jobs Recovery Law in the Illinois Municipal Code, or previously
| 15 | | established under the Economic Development Area Tax Increment | 16 | | Allocation Act,
by an amount equal to the 1994 equalized | 17 | | assessed value of each taxable lot,
block, tract, or parcel of | 18 | | real property in the redevelopment project area over
and above | 19 | | the initial equalized assessed value of each property in the
| 20 | | redevelopment project area.
In the first year after a | 21 | | municipality
removes a taxable lot, block, tract, or parcel of | 22 | | real property from a
redevelopment project area established | 23 | | under the Tax Increment Allocation
Development Act in the | 24 | | Illinois
Municipal Code, the Industrial Jobs Recovery Law
in | 25 | | the Illinois Municipal Code, or the Economic
Development Area | 26 | | Tax Increment Allocation Act, "recovered tax increment value"
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| 1 | | means the amount of the current year's equalized assessed value | 2 | | of each taxable
lot, block, tract, or parcel of real property | 3 | | removed from the redevelopment
project area over and above the | 4 | | initial equalized assessed value of that real
property before | 5 | | removal from the redevelopment project area.
| 6 | | Except as otherwise provided in this Section, "limiting | 7 | | rate" means a
fraction the numerator of which is the last
| 8 | | preceding aggregate extension base times an amount equal to one | 9 | | plus the
extension limitation defined in this Section and the | 10 | | denominator of which
is the current year's equalized assessed | 11 | | value of all real property in the
territory under the | 12 | | jurisdiction of the taxing district during the prior
levy year. | 13 | | For those taxing districts that reduced their aggregate
| 14 | | extension for the last preceding levy year, the highest | 15 | | aggregate extension
in any of the last 3 preceding levy years | 16 | | shall be used for the purpose of
computing the limiting rate. | 17 | | The denominator shall not include new
property or the recovered | 18 | | tax increment
value.
If a new rate, a rate decrease, or a | 19 | | limiting rate increase has been approved at an election held | 20 | | after March 21, 2006, then (i) the otherwise applicable | 21 | | limiting rate shall be increased by the amount of the new rate | 22 | | or shall be reduced by the amount of the rate decrease, as the | 23 | | case may be, or (ii) in the case of a limiting rate increase, | 24 | | the limiting rate shall be equal to the rate set forth
in the | 25 | | proposition approved by the voters for each of the years | 26 | | specified in the proposition, after
which the limiting rate of |
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| 1 | | the taxing district shall be calculated as otherwise provided. | 2 | | In the case of a taxing district that obtained referendum | 3 | | approval for an increased limiting rate on March 20, 2012, the | 4 | | limiting rate for tax year 2012 shall be the rate that | 5 | | generates the approximate total amount of taxes extendable for | 6 | | that tax year, as set forth in the proposition approved by the | 7 | | voters; this rate shall be the final rate applied by the county | 8 | | clerk for the aggregate of all capped funds of the district for | 9 | | tax year 2012.
| 10 | | (Source: P.A. 98-6, eff. 3-29-13; 98-23, eff. 6-17-13; 99-143, | 11 | | eff. 7-27-15; 99-521, eff. 6-1-17.)
| 12 | | (35 ILCS 200/18-205)
| 13 | | Sec. 18-205. Referendum to increase the extension | 14 | | limitation. | 15 | | (a) A taxing
district is limited to an extension limitation | 16 | | as defined in Section 18-185 of 5% or the percentage increase
| 17 | | in the Consumer Price Index during the 12-month calendar year | 18 | | preceding the
levy year, whichever is less . A taxing district | 19 | | may increase its extension
limitation for one or more levy | 20 | | years if that taxing district holds a referendum
before the | 21 | | levy date for the first levy year at which a majority of voters | 22 | | voting on the issue approves
adoption of a higher extension | 23 | | limitation. Referenda shall be conducted at a
regularly | 24 | | scheduled election in accordance with the Election Code. | 25 | | (b) The question shall be presented in
substantially the |
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| 1 | | following manner for all elections held after March 21, 2006 :
| 2 | | Shall the extension limitation under the Property Tax | 3 | | Extension Limitation Law for (insert the legal name, | 4 | | number, if any, and county or counties of the taxing | 5 | | district and geographic or other common name by which a | 6 | | school or community college district is known and referred | 7 | | to), Illinois, be increased from (applicable extension | 8 | | limitation set forth in Section 18-185) the lesser of 5% or | 9 | | the percentage increase in the Consumer Price Index over | 10 | | the prior levy year to (insert the percentage of the | 11 | | proposed increase)% per year for (insert each levy year for | 12 | | which the increased extension limitation will apply)? | 13 | | (c) The votes must be recorded as "Yes" or "No".
| 14 | | If a majority of voters voting on the issue approves the | 15 | | adoption of
the increase, the increase shall be applicable for | 16 | | each
levy year specified.
| 17 | | (d) The ballot for any question submitted pursuant to this | 18 | | Section shall have printed thereon, but not as a part of the | 19 | | question submitted, only the following supplemental | 20 | | information (which shall be supplied to the election authority | 21 | | by the taxing district) in substantially the following form: | 22 | | (1) For the (insert the first levy year for which the | 23 | | increased extension
limitation will be applicable) levy | 24 | | year the approximate amount of the additional tax
| 25 | | extendable against property containing a single family | 26 | | residence and having a fair market
value at the time of the |
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| 1 | | referendum of $100,000 is estimated to be $.... | 2 | | (2) Based upon an average annual percentage increase | 3 | | (or decrease) in the
market value of such property of ...% | 4 | | (insert percentage equal to the average
annual percentage | 5 | | increase or decrease for the prior 3 levy years, at the | 6 | | time the
submission of the question is initiated by the | 7 | | taxing district, in the amount of (A) the
equalized | 8 | | assessed value of the taxable property in the taxing | 9 | | district less (B) the new
property included in the | 10 | | equalized assessed value), the approximate amount of the
| 11 | | additional tax extendable against such property for the ... | 12 | | levy year is estimated to be
$... and for the ... levy year | 13 | | is estimated to be $.... | 14 | | Paragraph (2) shall be included only if the increased | 15 | | extension limitation will be applicable for more than one year | 16 | | and shall list each levy year for which the increased extension | 17 | | limitation will be applicable. The additional tax shown for | 18 | | each levy year shall be the approximate dollar amount of the | 19 | | increase over the amount of the most recently completed | 20 | | extension at the time the submission of the question is | 21 | | initiated by the taxing district. The approximate amount of the | 22 | | additional tax extendable shown in paragraphs (1) and (2) shall | 23 | | be calculated by multiplying $100,000 (the fair market value of | 24 | | the property without regard to any property tax exemptions) by | 25 | | (i) the percentage level of assessment prescribed for that | 26 | | property by statute, or by ordinance of the county board in |
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| 1 | | counties that classify property for purposes of taxation in | 2 | | accordance with Section 4 of Article IX of the Illinois | 3 | | Constitution; (ii) the most recent final equalization factor | 4 | | certified to the county clerk by the Department of Revenue at | 5 | | the time the taxing district initiates the submission of the | 6 | | proposition to the electors; (iii) the last known aggregate | 7 | | extension base of the taxing district at the time the | 8 | | submission of the question is initiated by the taxing district; | 9 | | and (iv) the difference between the percentage increase | 10 | | proposed in the question and the otherwise applicable extension | 11 | | limitation under Section 18-185 the lesser of 5% or the | 12 | | percentage increase in the Consumer Price Index for the prior | 13 | | levy year (or an estimate of the percentage increase for the | 14 | | prior levy year if the increase is unavailable at the time the | 15 | | submission of the question is initiated by the taxing | 16 | | district) ; and dividing the result by the last known equalized | 17 | | assessed value of the taxing district at the time the | 18 | | submission of the question is initiated by the taxing district. | 19 | | This amendatory Act of the 97th General Assembly is intended to | 20 | | clarify the existing requirements of this Section, and shall | 21 | | not be construed to validate any prior non-compliant referendum | 22 | | language. Any notice required to be published in connection | 23 | | with the submission of the question shall also contain this | 24 | | supplemental information and shall not contain any other | 25 | | supplemental information. Any error, miscalculation, or | 26 | | inaccuracy in computing any amount set forth on the ballot or |
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| 1 | | in the notice that is not deliberate shall not invalidate or | 2 | | affect the validity of any proposition approved. Notice of the | 3 | | referendum shall be published and posted as otherwise required | 4 | | by law, and the submission of the question shall be initiated | 5 | | as provided by law.
| 6 | | (Source: P.A. 97-1087, eff. 8-24-12.)
| 7 | | (35 ILCS 200/18-213)
| 8 | | Sec. 18-213.
Referenda on applicability of the Property Tax | 9 | | Extension
Limitation Law.
| 10 | | (a) The provisions of this Section do not apply to a taxing | 11 | | district
subject
to this Law because a majority of its 1990 | 12 | | equalized assessed value is in a
county or counties contiguous | 13 | | to a county of 3,000,000 or more inhabitants, or
because a | 14 | | majority of its 1994 equalized assessed value is in an affected
| 15 | | county and the taxing district was not subject to this Law | 16 | | before the 1995 levy
year.
| 17 | | (b) The county board of a county that is not subject to | 18 | | this Law
may, by ordinance or resolution, submit to the voters | 19 | | of the
county the question of whether to
make all non-home rule | 20 | | taxing districts
that
have all or a portion of their equalized | 21 | | assessed valuation
situated in the county subject to this Law | 22 | | in the manner set forth in this
Section.
| 23 | | For purposes of this Section only:
| 24 | | "Taxing district" has the same meaning provided in Section | 25 | | 1-150.
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| 1 | | "Equalized
assessed valuation" means the equalized | 2 | | assessed valuation for a taxing
district for the immediately | 3 | | preceding levy year.
| 4 | | (c) The ordinance or resolution shall request the | 5 | | submission of
the
proposition at any election, except a | 6 | | consolidated primary election, for the
purpose of voting for or | 7 | | against making the Property
Tax Extension Limitation Law | 8 | | applicable to all non-home rule taxing districts
that have all
| 9 | | or a
portion of their equalized assessed valuation situated in | 10 | | the county.
| 11 | | The question shall be placed on a separate
ballot and shall | 12 | | be in substantially the following form:
| 13 | | Shall the Property Tax Extension Limitation Law (35 | 14 | | ILCS 200/18-185 through
18-245), which
limits annual | 15 | | property tax extension increases, apply to non-home
rule | 16 | | taxing
districts with all or a portion of their equalized | 17 | | assessed valuation located
in
(name of county)?
| 18 | | Votes on the question shall be recorded as "yes" or "no".
| 19 | | (d) The county clerk
shall order the proposition submitted | 20 | | to the electors of the county
at the election specified in the | 21 | | ordinance or resolution.
If part of the county is under the | 22 | | jurisdiction of
a board or boards of election commissioners, | 23 | | the county clerk
shall submit a certified copy of
the ordinance | 24 | | or resolution to each board of election commissioners,
which | 25 | | shall order the
proposition submitted to the electors of the | 26 | | taxing district within its
jurisdiction at the election |
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| 1 | | specified in the ordinance or resolution.
| 2 | | (e) (1) With respect to taxing districts having all of | 3 | | their equalized
assessed
valuation located in the county, | 4 | | if a majority of the votes cast on the
proposition are in | 5 | | favor of the proposition, then this Law becomes applicable
| 6 | | to the taxing district beginning on January 1 of the year | 7 | | following the date of
the referendum.
| 8 | | (2) With respect to taxing districts that meet all the | 9 | | following
conditions this Law shall become applicable to | 10 | | the taxing district beginning
on January 1, 1997. The | 11 | | districts to which this paragraph (2) is applicable
| 12 | | (A) do not have all of their equalized assessed | 13 | | valuation located in a
single county,
| 14 | | (B) have equalized assessed valuation in an | 15 | | affected county,
| 16 | | (C) meet the condition that each county, other than | 17 | | an affected county,
in which any of the equalized | 18 | | assessed valuation of the taxing district is
located | 19 | | has held a referendum under this Section at any | 20 | | election, except a
consolidated primary election, held | 21 | | prior to the effective date of this
amendatory Act of | 22 | | 1997, and
| 23 | | (D) have a majority of the district's equalized | 24 | | assessed valuation
located in one or more counties in | 25 | | each of which the voters have approved a
referendum | 26 | | under this Section prior to the effective date of this |
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| 1 | | amendatory
Act of 1997.
For purposes of this Section, | 2 | | in determining whether a majority of the
equalized | 3 | | assessed valuation of the taxing district is located in | 4 | | one or more
counties in which the voters have approved | 5 | | a referendum under this Section, the
equalized | 6 | | assessed valuation of the taxing district in any | 7 | | affected county
shall be included with the equalized | 8 | | assessed value of the taxing district in
counties in | 9 | | which the voters have approved the referendum.
| 10 | | (3) With respect to taxing districts that do not have | 11 | | all of
their equalized
assessed valuation located in a | 12 | | single county and to which paragraph (2) of
subsection (e) | 13 | | is not applicable, if each county other than an
affected | 14 | | county in which any of
the equalized assessed valuation of | 15 | | the taxing
district is located has held a referendum under | 16 | | this Section at any election,
except a consolidated primary | 17 | | election, held in any year and if a majority of
the | 18 | | equalized
assessed valuation of the taxing district is | 19 | | located in one or more counties
that have each approved a | 20 | | referendum under this Section,
then this Law shall become | 21 | | applicable to the taxing district on
January 1 of the year | 22 | | following the year in which the last referendum in a
county | 23 | | in which the taxing district has any equalized assessed | 24 | | valuation is
held.
For the purposes of this Law, the last | 25 | | referendum shall be deemed to be the
referendum making this | 26 | | Law applicable to the taxing district. For purposes
of this |
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| 1 | | Section, in determining whether a majority of the equalized | 2 | | assessed
valuation of the taxing district is located in one | 3 | | or more counties that have
approved a referendum under this | 4 | | Section, the equalized assessed valuation of
the taxing | 5 | | district in any affected county shall be included with the | 6 | | equalized
assessed value of the taxing district in counties | 7 | | that have approved the
referendum.
| 8 | | (f) Immediately after a referendum is held under this | 9 | | Section, the county
clerk of the
county holding the referendum | 10 | | shall give notice of the referendum having been
held and its | 11 | | results to all taxing districts that have all
or a portion of | 12 | | their equalized assessed valuation located in the county, the
| 13 | | county clerk of any other county in which any of the equalized | 14 | | assessed
valuation of any taxing district is located, and the | 15 | | Department of Revenue.
After the last referendum affecting a | 16 | | multi-county taxing district is held, the
Department of Revenue
| 17 | | shall determine whether the taxing district is subject to this | 18 | | Law
and, if so, shall notify the taxing district and the county | 19 | | clerks of all of
the
counties in which a portion of the | 20 | | equalized assessed valuation of the
taxing district is located | 21 | | that, beginning the following January 1, the
taxing
district is | 22 | | subject to this Law.
For each taxing district subject to | 23 | | paragraph (2) of subsection (e) of this
Section, the Department | 24 | | of Revenue shall notify the taxing district and the
county | 25 | | clerks of all of the counties in which a portion of the | 26 | | equalized
assessed valuation of the taxing district is located |
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| 1 | | that, beginning January 1,
1997, the taxing district is subject | 2 | | to this Law.
| 3 | | (g) Referenda held under this Section shall be conducted in | 4 | | accordance with
the Election Code.
| 5 | | (h) Notwithstanding any other provision of law, no | 6 | | referenda may be held under this Section with respect to levy | 7 | | years 2017 and 2018. | 8 | | (Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
| 9 | | (35 ILCS 200/18-214)
| 10 | | Sec. 18-214.
Referenda on removal of the applicability of | 11 | | the Property Tax
Extension Limitation Law to non-home rule | 12 | | taxing districts.
| 13 | | (a) The provisions of this Section do not apply to a taxing | 14 | | district that is
subject to this Law because a majority of its | 15 | | 1990 equalized assessed value is
in a county or counties | 16 | | contiguous to a county of 3,000,000 or more
inhabitants, or | 17 | | because a majority of its 1994 equalized assessed value is in
| 18 | | an
affected county and the taxing district was not subject to | 19 | | this Law before the
1995 levy year.
| 20 | | (b) For purposes of this Section only:
| 21 | | "Taxing district" means any non-home rule taxing district | 22 | | that became subject
to this Law under Section 18-213 of this | 23 | | Law.
| 24 | | "Equalized assessed valuation" means the equalized | 25 | | assessed valuation for a
taxing district for the immediately |
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| 1 | | preceding levy year.
| 2 | | (c) The county board of a county that became subject to | 3 | | this Law by a
referendum approved by the voters of the county | 4 | | under Section 18-213 may, by
ordinance or resolution, in the | 5 | | manner set forth in this Section, submit to the
voters of the | 6 | | county the question of whether this Law applies to all non-home
| 7 | | rule taxing
districts that have all or a portion of their | 8 | | equalized assessed valuation
situated in the county in the | 9 | | manner set forth in this Section.
| 10 | | (d) The ordinance or resolution shall request the | 11 | | submission of the
proposition at any election, except a | 12 | | consolidated primary election, for the
purpose of voting for or | 13 | | against the continued application of the Property Tax
Extension | 14 | | Limitation Law to all non-home rule taxing districts that have | 15 | | all or
a portion of their equalized assessed valuation situated | 16 | | in the county.
| 17 | | The question shall be placed on a separate ballot and shall | 18 | | be in
substantially the following form:
| 19 | | Shall
the Property Tax
Extension Limitation Law (35 | 20 | | ILCS 200/18-185 through 35 ILCS 200/18-245), which
limits | 21 | | annual property tax extension increases, apply to non-home | 22 | | rule taxing
districts with all or a portion of their | 23 | | equalized assessed valuation located
in (name of county)?
| 24 | | Votes on the question shall be recorded as "yes" or "no".
| 25 | | (e) The county clerk shall order the proposition submitted | 26 | | to the electors
of the county at the election specified in the |
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| 1 | | ordinance or resolution. If
part of the county is under the | 2 | | jurisdiction of a board or boards of election
commissioners, | 3 | | the county clerk shall submit a certified copy of the ordinance
| 4 | | or resolution to each board of election commissioners, which | 5 | | shall order the
proposition submitted to the electors of the | 6 | | taxing district within its
jurisdiction at the election | 7 | | specified in the ordinance or resolution.
| 8 | | (f) With respect to taxing districts having all of their | 9 | | equalized assessed
valuation located in one county, if a | 10 | | majority of the votes cast on the
proposition are against the | 11 | | proposition, then this Law shall not apply to the
taxing | 12 | | district beginning on January 1 of the year following the date | 13 | | of
the referendum.
| 14 | | (g) With respect to taxing districts that do not have all | 15 | | of their
equalized assessed valuation located in a single | 16 | | county, if both of the
following conditions are met, then this | 17 | | Law shall no longer apply to the taxing
district beginning on | 18 | | January 1 of the year following the date of the
referendum.
| 19 | | (1) Each county in which the district has any equalized | 20 | | assessed valuation
must either, (i) have held a referendum | 21 | | under this Section, (ii) be an affected
county, or (iii) | 22 | | have held a referendum under Section 18-213 at which the
| 23 | | voters rejected the proposition at the most recent election | 24 | | at which the
question was on the ballot in the county.
| 25 | | (2) The majority of the equalized assessed valuation of | 26 | | the taxing
district,
other than any equalized assessed |
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| 1 | | valuation in an affected county, is in one or
more counties | 2 | | in which the voters rejected the proposition. For purposes | 3 | | of
this
Section, in determining whether a majority of the | 4 | | equalized assessed valuation
of the taxing district is | 5 | | located in one or more counties in which the voters
have | 6 | | rejected the proposition under this Section, the equalized | 7 | | assessed
valuation of any taxing district in a county which | 8 | | has held a referendum under
Section 18-213 at which the | 9 | | voters rejected that proposition, at the most
recent | 10 | | election at which the question was on the ballot in the | 11 | | county, will be
included with the equalized assessed value | 12 | | of the taxing district in counties
in
which the voters have | 13 | | rejected the referendum held under this Section.
| 14 | | (h) Immediately after a referendum is held under this | 15 | | Section, the county
clerk of the county holding the referendum | 16 | | shall give notice of the referendum
having been held and its | 17 | | results to all taxing districts that have all or a
portion of | 18 | | their equalized assessed valuation located in the county, the | 19 | | county
clerk of any other county in which any of the equalized | 20 | | assessed valuation of
any such taxing district is located, and | 21 | | the Department of Revenue. After the
last
referendum affecting | 22 | | a multi-county taxing district is held, the Department of
| 23 | | Revenue shall determine whether the taxing district is no | 24 | | longer subject to
this Law and, if the taxing district is no | 25 | | longer subject to this Law, the
Department of Revenue shall | 26 | | notify the taxing district and the county clerks of
all of the |
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| 1 | | counties in which a portion of the equalized assessed valuation | 2 | | of
the taxing district is located that, beginning on January 1 | 3 | | of the
year following the date of the last
referendum, the | 4 | | taxing district is no longer subject to this Law.
| 5 | | (i) Notwithstanding any other provision of law, no | 6 | | referenda may be held under this Section with respect to levy | 7 | | years 2017 and 2018. | 8 | | (Source: P.A. 89-718, eff. 3-7-97.)
| 9 | | (35 ILCS 200/18-242 new) | 10 | | Sec. 18-242. Home rule. This Division 5 is a limitation, | 11 | | under
subsection
(g) of Section 6 of Article VII of the | 12 | | Illinois Constitution, on the power of
home rule units to tax. | 13 | | Section 10. The School Code is amended by changing Sections | 14 | | 2-3.25g, 10-22.34c, 27-6, 27-7, and 27-24.2 and by adding | 15 | | Section 22-62 as follows: | 16 | | (105 ILCS 5/2-3.25g) (from Ch. 122, par. 2-3.25g) | 17 | | Sec. 2-3.25g. Waiver or modification of mandates within the | 18 | | School
Code and administrative rules and regulations. | 19 | | (a) In this Section: | 20 | | "Board" means a school board or the governing board or | 21 | | administrative district, as the case may be, for a joint | 22 | | agreement. | 23 | | "Eligible applicant" means a school district, joint |
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| 1 | | agreement made up of school districts, or regional | 2 | | superintendent of schools on behalf of schools and programs | 3 | | operated by the regional office of education.
| 4 | | "Implementation date" has the meaning set forth in | 5 | | Section 24A-2.5 of this Code. | 6 | | "State Board" means the State Board of Education.
| 7 | | (b) Notwithstanding any other
provisions of this School | 8 | | Code or any other law of this State to the
contrary, eligible | 9 | | applicants may petition the State Board of Education for the
| 10 | | waiver or modification of the mandates of this School Code or | 11 | | of the
administrative rules and regulations promulgated by the | 12 | | State Board of
Education. Waivers or modifications of | 13 | | administrative rules and regulations
and modifications of | 14 | | mandates of this School Code may be requested when an eligible | 15 | | applicant demonstrates that it can address the intent of the | 16 | | rule or
mandate in a more effective, efficient, or economical | 17 | | manner or when necessary
to stimulate innovation or improve | 18 | | student performance. Waivers of
mandates of
the School Code may | 19 | | be requested when the waivers are necessary to stimulate
| 20 | | innovation or improve student performance. Waivers may not be | 21 | | requested
from laws, rules, and regulations pertaining to | 22 | | special education, teacher educator licensure, teacher tenure | 23 | | and seniority, or Section 5-2.1 of this Code or from compliance | 24 | | with the No
Child Left Behind Act of 2001 (Public Law 107-110). | 25 | | Eligible applicants may not seek a waiver or seek a | 26 | | modification of a mandate regarding the requirements for (i) |
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| 1 | | student performance data to be a significant factor in teacher | 2 | | or principal evaluations or (ii) teachers and principals to be | 3 | | rated using the 4 categories of "excellent", "proficient", | 4 | | "needs improvement", or "unsatisfactory". On September 1, | 5 | | 2014, any previously authorized waiver or modification from | 6 | | such requirements shall terminate. | 7 | | (c) Eligible applicants, as a matter of inherent managerial | 8 | | policy, and any
Independent Authority established under | 9 | | Section 2-3.25f-5 of this Code may submit an
application for a | 10 | | waiver or modification authorized under this Section. Each
| 11 | | application must include a written request by the eligible | 12 | | applicant or
Independent Authority and must demonstrate that | 13 | | the intent of the mandate can
be addressed in a more effective, | 14 | | efficient, or economical manner
or be based
upon a specific | 15 | | plan for improved student performance and school improvement.
| 16 | | Any eligible applicant requesting a waiver or modification for | 17 | | the reason that intent
of the mandate can be addressed in a | 18 | | more economical manner shall include in
the application a | 19 | | fiscal analysis showing current expenditures on the mandate
and | 20 | | projected savings resulting from the waiver
or modification. | 21 | | Applications
and plans developed by eligible applicants must be | 22 | | approved by the board or regional superintendent of schools | 23 | | applying on behalf of schools or programs operated by the | 24 | | regional office of education following a public hearing on the | 25 | | application and plan and the
opportunity for the board or | 26 | | regional superintendent to hear testimony from staff
directly |
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| 1 | | involved in
its implementation, parents, and students. The time | 2 | | period for such testimony shall be separate from the time | 3 | | period established by the eligible applicant for public comment | 4 | | on other matters. If the applicant is a school district or | 5 | | joint agreement requesting a waiver or modification of Section | 6 | | 27-6 of this Code, the public hearing shall be held on a day | 7 | | other than the day on which a regular meeting of the board is | 8 | | held. | 9 | | (c-5) If the applicant is a school district, then the | 10 | | district shall post information that sets forth the time, date, | 11 | | place, and general subject matter of the public hearing on its | 12 | | Internet website at least 14 days prior to the hearing. If the | 13 | | district is requesting to increase the fee charged for driver | 14 | | education authorized pursuant to Section 27-24.2 of this Code, | 15 | | the website information shall include the proposed amount of | 16 | | the fee the district will request. All school districts must | 17 | | publish a notice of the public hearing at least 7 days prior to | 18 | | the hearing in a newspaper of general circulation within the | 19 | | school district that sets forth the time, date, place, and | 20 | | general subject matter of the hearing. Districts requesting to | 21 | | increase the fee charged for driver education shall include in | 22 | | the published notice the proposed amount of the fee the | 23 | | district will request. If the applicant is a joint agreement or | 24 | | regional superintendent, then the joint agreement or regional | 25 | | superintendent shall post information that sets forth the time, | 26 | | date, place, and general subject matter of the public hearing |
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| 1 | | on its Internet website at least 14 days prior to the hearing. | 2 | | If the joint agreement or regional superintendent is requesting | 3 | | to increase the fee charged for driver education authorized | 4 | | pursuant to Section 27-24.2 of this Code, the website | 5 | | information shall include the proposed amount of the fee the | 6 | | applicant will request. All joint agreements and regional | 7 | | superintendents must publish a notice of the public hearing at | 8 | | least 7 days prior to the hearing in a newspaper of general | 9 | | circulation in each school district that is a member of the | 10 | | joint agreement or that is served by the educational service | 11 | | region that sets forth the time, date, place, and general | 12 | | subject matter of the hearing, provided that a notice appearing | 13 | | in a newspaper generally circulated in more than one school | 14 | | district shall be deemed to fulfill this requirement with | 15 | | respect to all of the affected districts. Joint agreements or | 16 | | regional superintendents requesting to increase the fee | 17 | | charged for driver education shall include in the published | 18 | | notice the proposed amount of the fee the applicant will | 19 | | request. The
eligible applicant must notify in writing the | 20 | | affected exclusive collective
bargaining agent and those State | 21 | | legislators representing the eligible applicant's territory of
| 22 | | its
intent to seek approval of a
waiver or
modification and of | 23 | | the hearing to be held to take testimony from staff.
The | 24 | | affected exclusive collective bargaining agents shall be | 25 | | notified of such
public hearing at least 7 days prior to the | 26 | | date of the hearing and shall be
allowed to attend
such public |
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| 1 | | hearing. The eligible applicant shall attest to compliance with | 2 | | all of
the notification and procedural requirements set forth | 3 | | in this Section. | 4 | | (d) A request for a waiver or modification of | 5 | | administrative rules and
regulations or for a modification of | 6 | | mandates contained in this School Code
shall be submitted to | 7 | | the State Board of Education within 15 days after
approval by | 8 | | the board or regional superintendent of schools. The | 9 | | application as submitted to the
State Board of Education shall | 10 | | include a description of the public hearing. Except with | 11 | | respect to contracting for adaptive driver education, an | 12 | | eligible applicant wishing to request a modification or waiver | 13 | | of administrative rules of the State Board of Education | 14 | | regarding contracting with a commercial driver training school | 15 | | to provide the course of study authorized under Section 27-24.2 | 16 | | of this Code must provide evidence with its application that | 17 | | the commercial driver training school with which it will | 18 | | contract holds a license issued by the Secretary of State under | 19 | | Article IV of Chapter 6 of the Illinois Vehicle Code and that | 20 | | each instructor employed by the commercial driver training | 21 | | school to provide instruction to students served by the school | 22 | | district holds a valid teaching certificate or teaching | 23 | | license, as applicable, issued under the requirements of this | 24 | | Code and rules of the State Board of Education. Such evidence | 25 | | must include, but need not be limited to, a list of each | 26 | | instructor assigned to teach students served by the school |
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| 1 | | district, which list shall include the instructor's name, | 2 | | personal identification number as required by the State Board | 3 | | of Education, birth date, and driver's license number. If the | 4 | | modification or waiver is granted, then the eligible applicant | 5 | | shall notify the State Board of Education of any changes in the | 6 | | personnel providing instruction within 15 calendar days after | 7 | | an instructor leaves the program or a new instructor is hired. | 8 | | Such notification 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 a | 11 | | school district maintains an Internet website, then the | 12 | | district shall post a copy of the final contract between the | 13 | | district and the commercial driver training school on the | 14 | | district's Internet website. If no Internet website exists, | 15 | | then the district shall make available the contract upon | 16 | | request. A record of all materials in relation to the | 17 | | application for contracting must be maintained by the school | 18 | | district and made available to parents and guardians upon | 19 | | request. The instructor's date of birth and driver's license | 20 | | number and any other personally identifying information as | 21 | | deemed by the federal Driver's Privacy Protection Act of 1994 | 22 | | must be redacted from any public materials.
Following receipt | 23 | | of the waiver or modification request, the
State Board shall | 24 | | have 45 days to review the application and request. If the
| 25 | | State Board fails to disapprove the application within that 45 | 26 | | day period, the
waiver or modification shall be deemed granted. |
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| 1 | | The State Board
may disapprove
any request if it is not based | 2 | | upon sound educational practices, endangers the
health or | 3 | | safety of students or staff, compromises equal opportunities | 4 | | for
learning, or fails to demonstrate that the intent of the | 5 | | rule or mandate can be
addressed in a more effective, | 6 | | efficient, or economical manner or have improved
student | 7 | | performance as a primary goal. Any request disapproved by the | 8 | | State
Board may be appealed to the General Assembly by the | 9 | | eligible applicant
as outlined in this Section. | 10 | | A request for a waiver from mandates contained in this | 11 | | School Code shall be
submitted to the State Board within 15 | 12 | | days after approval by the board or regional superintendent of | 13 | | schools.
The application as submitted to the State Board of | 14 | | Education
shall include a description of the public hearing. | 15 | | The description shall
include, but need not be limited to, the | 16 | | means of notice, the number of people
in attendance, the number | 17 | | of people who spoke as proponents or opponents of the
waiver, a | 18 | | brief description of their comments, and whether there were any
| 19 | | written statements submitted.
The State Board shall review the | 20 | | applications and requests for
completeness and shall compile | 21 | | the requests in reports to be filed with the
General Assembly.
| 22 | | The State Board shall file
reports outlining the waivers
| 23 | | requested by eligible applicants
and appeals by eligible | 24 | | applicants of requests
disapproved by the State Board with the | 25 | | Senate and the House of
Representatives before each March 1 and
| 26 | | October
1. The General Assembly may disapprove the report of |
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| 1 | | the State Board in whole
or in part within 60 calendar days | 2 | | after each house of the General Assembly
next
convenes after | 3 | | the report is filed by adoption of a resolution by a record | 4 | | vote
of the majority of members elected in each house. If the | 5 | | General Assembly
fails to disapprove any waiver request or | 6 | | appealed request within such 60
day period, the waiver or | 7 | | modification shall be deemed granted. Any resolution
adopted by | 8 | | the General Assembly disapproving a report of the State Board | 9 | | in
whole or in part shall be binding on the State Board. | 10 | | (e) An approved waiver or modification (except a waiver | 11 | | from or modification to a physical education mandate) may | 12 | | remain in effect for a period not to
exceed 5 school years and | 13 | | may be renewed upon application by the
eligible applicant. | 14 | | However, such waiver or modification may be changed within that
| 15 | | 5-year period by a board or regional superintendent of schools | 16 | | applying on behalf of schools or programs operated by the | 17 | | regional office of education following the procedure as set
| 18 | | forth in this Section for the initial waiver or modification | 19 | | request. If
neither the State Board of Education nor the | 20 | | General Assembly disapproves, the
change is deemed granted. | 21 | | An approved waiver from or modification to a physical | 22 | | education mandate may remain in effect for a period not to | 23 | | exceed 2 school years and may be renewed no more than 2 times | 24 | | upon application by the eligible applicant. An approved waiver | 25 | | from or modification to a physical education mandate may be | 26 | | changed within the 2-year period by the board or regional |
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| 1 | | superintendent of schools, whichever is applicable, following | 2 | | the procedure set forth in this Section for the initial waiver | 3 | | or modification request. If neither the State Board of | 4 | | Education nor the General Assembly disapproves, the change is | 5 | | deemed granted.
| 6 | | (f) (Blank). | 7 | | (Source: P.A. 98-513, eff. 1-1-14; 98-739, eff. 7-16-14; | 8 | | 98-1155, eff. 1-9-15; 99-78, eff. 7-20-15.)
| 9 | | (105 ILCS 5/10-22.34c)
| 10 | | Sec. 10-22.34c. Third party non-instructional services. | 11 | | (a) A
board of education may enter into a contract with a | 12 | | third party for
non-instructional services currently performed | 13 | | by any employee or bargaining
unit member or lay off those | 14 | | educational support personnel employees
upon 90 days
written | 15 | | notice to
the affected employees, provided that: | 16 | | (1) a contract must not be entered into and become | 17 | | effective during the term of a collective bargaining | 18 | | agreement, as that term is set forth in the agreement, | 19 | | covering any employees who perform the non-instructional | 20 | | services; | 21 | | (2) a contract may only take effect upon the expiration | 22 | | of an existing collective bargaining agreement; | 23 | | (3) any third party that submits a bid to perform the | 24 | | non-instructional services shall provide the following:
| 25 | | (A) evidence of liability insurance in scope and |
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| 1 | | amount equivalent to the liability insurance provided | 2 | | by the school board pursuant to Section 10-22.3 of this | 3 | | Code;
| 4 | | (B) salaries or wages for the third party's | 5 | | employees who will perform the non-instructional | 6 | | services comparable to the salaries or wages provided | 7 | | to school board employees who perform those services a | 8 | | benefits package for the third party's employees who | 9 | | will perform the non-instructional services comparable | 10 | | to the benefits package provided to school board | 11 | | employees who perform those services ; | 12 | | (C) a list of the number of employees who will | 13 | | provide the non-instructional services, the job | 14 | | classifications of those employees, and the wages the | 15 | | third party will pay those employees; | 16 | | (D) a minimum 3-year cost projection, using | 17 | | generally accepted accounting principles and which the | 18 | | third party is prohibited from increasing if the bid is | 19 | | accepted by the school board, for each and every | 20 | | expenditure category and account for performing the | 21 | | non-instructional services; if the bid is accepted, | 22 | | the school board shall file a copy of the cost | 23 | | projection submitted with the bid to the State Board of | 24 | | Education; | 25 | | (E) composite information about the criminal and | 26 | | disciplinary records, including alcohol or other |
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| 1 | | substance abuse, Department of Children and Family | 2 | | Services complaints and investigations, traffic | 3 | | violations, and license revocations or any other | 4 | | licensure problems, of any employees who may perform | 5 | | the non-instructional services, provided that the | 6 | | individual names and other identifying information of | 7 | | employees need not be provided with the submission of | 8 | | the bid, but must be made available upon request of the | 9 | | school board; and
| 10 | | (F) an affidavit, notarized by the president or | 11 | | chief executive officer of the third party, that each | 12 | | of its employees has completed a criminal background | 13 | | check as required by Section 10-21.9 of this Code | 14 | | within 3 months prior to submission of the bid, | 15 | | provided that the results of such background checks | 16 | | need not be provided with the submission of the bid, | 17 | | but must be made available upon request of the school | 18 | | board;
| 19 | | (4) a contract must not be entered into unless the | 20 | | school board provides a cost comparison, using generally | 21 | | accepted accounting principles, of each and every | 22 | | expenditure category and account that the school board | 23 | | projects it would incur over the term of the contract if it | 24 | | continued to perform the non-instructional services using | 25 | | its own employees with each and every expenditure category | 26 | | and account that is projected a third party would incur if |
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| 1 | | a third party performed the non-instructional services; | 2 | | (5) review and consideration of all bids by third | 3 | | parties to perform the non-instructional services shall | 4 | | take place in open session of a regularly scheduled school | 5 | | board meeting, unless the exclusive bargaining | 6 | | representative of the employees who perform the | 7 | | non-instructional services, if any such exclusive | 8 | | bargaining representative exists, agrees in writing that | 9 | | such review and consideration can take place in open | 10 | | session at a specially scheduled school board meeting; | 11 | | (6) a minimum of one public hearing, conducted by the | 12 | | school board prior to a regularly scheduled school board | 13 | | meeting, to discuss the school board's proposal to contract | 14 | | with a third party to perform the non-instructional | 15 | | services must be held before the school board may enter | 16 | | into such a contract; the school board must provide notice | 17 | | to the public of the date, time, and location of the first | 18 | | public hearing on or before the initial date that bids to | 19 | | provide the non-instructional services are solicited or a | 20 | | minimum of 30 days prior to entering into such a contract, | 21 | | whichever provides a greater period of notice; | 22 | | (7) a contract shall contain provisions requiring the | 23 | | contractor to offer available employee positions pursuant | 24 | | to the contract to qualified school district employees | 25 | | whose employment is terminated because of the contract; and | 26 | | (8) a contract shall contain provisions requiring the |
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| 1 | | contractor to comply with a policy of nondiscrimination and | 2 | | equal employment opportunity for all persons and to take | 3 | | affirmative steps to provide equal opportunity for all | 4 | | persons.
| 5 | | (b) Notwithstanding subsection (a) of this Section, a board | 6 | | of education may enter into a contract, of no longer than 3 | 7 | | months in duration, with a third party for non-instructional | 8 | | services currently performed by an employee or bargaining unit | 9 | | member for the purpose of augmenting the current workforce in | 10 | | an emergency situation that threatens the safety or health of | 11 | | the school district's students or staff, provided that the | 12 | | school board meets all of its obligations under the Illinois | 13 | | Educational Labor Relations Act.
| 14 | | (c) The changes to this Section made by this amendatory Act | 15 | | of the 95th General Assembly are not applicable to | 16 | | non-instructional services of a school district that on the | 17 | | effective date of this amendatory Act of the 95th General | 18 | | Assembly are performed for the school district by a third | 19 | | party.
| 20 | | (d) Beginning July 1, 2022, the State Board of Education | 21 | | shall review and analyze the cost projection information | 22 | | provided by boards of education under subparagraph (D) of | 23 | | paragraph (3) of subsection (a) of this Section and determine | 24 | | the effects that the contracts had on school districts and the | 25 | | State, including any cost savings and economic benefits. The | 26 | | State Board of Education shall complete the review and report |
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| 1 | | its findings to the Governor and the General Assembly by | 2 | | December 31, 2022. | 3 | | From July 1, 2022 until January 1, 2023, no board of | 4 | | education may enter into any new contract with a third party | 5 | | for non-instructional services under this Section. However, | 6 | | this prohibition shall not affect any contracts entered into | 7 | | before July 1, 2022 or renewals of contracts entered into | 8 | | before July 1, 2022. | 9 | | Beginning January 1, 2023, boards of education are again | 10 | | allowed to enter into contracts with third parties for | 11 | | non-instructional services as provided under this Section. | 12 | | (Source: P.A. 95-241, eff. 8-17-07; 96-328, eff. 8-11-09.)
| 13 | | (105 ILCS 5/22-62 new) | 14 | | Sec. 22-62. Discharge of unfunded mandates. | 15 | | (a) School districts need not comply with and may discharge | 16 | | any mandate or requirement placed on school districts by this | 17 | | Code or by administrative rules adopted by the State Board of | 18 | | Education that is unfunded. | 19 | | (b) Subsection (a) of this Section does not apply to any of | 20 | | the following: | 21 | | (1) Laws and rules pertaining to student health, life, | 22 | | or safety. | 23 | | (2) Federally required mandates, including without | 24 | | limitation compliance with the federal Every Student | 25 | | Succeeds Act. |
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| 1 | | (3) Laws and rules pertaining to civil rights and | 2 | | protections. | 3 | | (c) Before a school district may lawfully discharge an | 4 | | unfunded mandate under subsection (a) of this Section, it must | 5 | | hold a public hearing and referendum on the matter. The school | 6 | | district must post information that sets forth the time, date, | 7 | | place, and general subject matter of the public hearing on its | 8 | | Internet website at least 14 days prior to the hearing. The | 9 | | school district must publish a notice of the public hearing at | 10 | | least 7 days prior to the hearing in a newspaper of general | 11 | | circulation within the school district that sets forth the | 12 | | time, date, place, and general subject matter of the hearing. | 13 | | The school district must notify, in writing, the affected | 14 | | exclusive collective bargaining agent and those State | 15 | | legislators representing the affected territory of its intent | 16 | | to discharge an unfunded mandate and of the hearing to be held | 17 | | to take testimony from staff. The affected exclusive collective | 18 | | bargaining agent must be notified of the public hearing at | 19 | | least 7 days prior to the date of the hearing and must be | 20 | | allowed to attend the hearing. The school district shall attest | 21 | | to compliance with the requirements of this subsection (c). | 22 | | After the public hearing, the question of whether a school | 23 | | district may discharge an unfunded mandate must be submitted to | 24 | | the electors of the school district at a regular election and | 25 | | approved by a majority of the electors voting on the question. | 26 | | The school board must certify the question to the proper |
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| 1 | | election authority. The election authority must submit the
| 2 | | question at an election in accordance with the Election Code, | 3 | | which election must be at least 6 months after the public | 4 | | hearing was held. The election authority must submit the | 5 | | question in
substantially the following form: | 6 | | Shall the school board of (name of school district) | 7 | | discharge the unfunded mandate or requirement placed on the | 8 | | school district by the State concerning (description of the | 9 | | mandate or requirement)? | 10 | | The election authority must record the votes as "Yes" or "No". | 11 | | If a majority of the electors voting on the question vote | 12 | | in the affirmative, the school board may discharge the unfunded | 13 | | mandate. | 14 | | (d) A school board shall report each unfunded mandate it | 15 | | has discharged under this Section to the State Board of | 16 | | Education. The State Board shall compile and report this | 17 | | information to the General Assembly each year.
| 18 | | (105 ILCS 5/27-6) (from Ch. 122, par. 27-6)
| 19 | | Sec. 27-6. Courses in physical education required; special | 20 | | activities.
| 21 | | (a) Pupils enrolled in the public schools and State | 22 | | universities engaged in
preparing teachers shall be required to | 23 | | engage
daily during the school day, except on block scheduled |
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| 1 | | days for those public schools engaged in block scheduling, in | 2 | | courses of physical education for such
periods as are
| 3 | | compatible with the optimum growth and developmental needs of
| 4 | | individuals at the various age levels except when appropriate | 5 | | excuses
are submitted to the school by a pupil's parent or | 6 | | guardian or by a person
licensed under the Medical Practice Act | 7 | | of 1987 and except as provided in
subsection (b) of this | 8 | | Section. A school board may determine the schedule or frequency | 9 | | of physical education courses, provided that a pupil engages in | 10 | | a course of physical education for a minimum of 3 days per | 11 | | week.
| 12 | | Special activities in physical education shall be provided | 13 | | for pupils
whose physical or emotional condition, as determined | 14 | | by a person licensed
under the Medical Practice Act of 1987, | 15 | | prevents their participation in the
courses provided for normal | 16 | | children.
| 17 | | (b) A school board is authorized to excuse pupils enrolled
| 18 | | in grades 11 and 12 from engaging in physical education courses | 19 | | if those
pupils request to be excused for any of the following | 20 | | reasons: (1) for
ongoing participation in an interscholastic
| 21 | | athletic program; (2) to enroll in academic classes which are | 22 | | required for
admission to an institution of higher learning, | 23 | | provided that failure to
take such classes will result in the | 24 | | pupil being denied admission to the
institution of his or her | 25 | | choice; or (3) to enroll in academic classes
which are required | 26 | | for graduation from high school, provided that failure to
take |
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| 1 | | such classes will result in the pupil being unable to graduate. | 2 | | A school
board may also excuse pupils in grades 9 through 12 | 3 | | enrolled in a marching band
program for credit from engaging in | 4 | | physical education courses if those pupils
request to be | 5 | | excused for ongoing participation in such marching band
| 6 | | program. A school board may also, on a case-by-case basis, | 7 | | excuse pupils in grades 9 through 12 who participate in an | 8 | | interscholastic or extracurricular athletic program from | 9 | | engaging in physical education courses. In addition, a pupil
in | 10 | | any of grades 3 through 12 who is eligible for special | 11 | | education may be excused if the pupil's parent or guardian | 12 | | agrees that the pupil
must utilize the time set aside for | 13 | | physical education to receive special education support and | 14 | | services or, if there is no agreement, the individualized | 15 | | education program team for the pupil determines that the pupil | 16 | | must utilize the time set aside for physical education to | 17 | | receive special education support and services, which | 18 | | agreement or determination must be made a part of the | 19 | | individualized education program. However, a pupil requiring | 20 | | adapted physical education must receive that service in | 21 | | accordance with the individualized education program developed | 22 | | for the pupil. If requested, a school board is authorized to | 23 | | excuse a pupil from engaging in a physical education course if | 24 | | the pupil has an individualized educational program under | 25 | | Article 14 of this Code, is participating in an adaptive | 26 | | athletic program outside of the school setting, and documents |
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| 1 | | such participation as determined by the school board. A school | 2 | | board may also excuse pupils in grades 9 through 12 enrolled
in | 3 | | a Reserve Officer's Training Corps (ROTC) program sponsored by | 4 | | the school
district from engaging in physical education | 5 | | courses.
School boards which choose to exercise this authority | 6 | | shall establish a policy
to excuse pupils on an individual | 7 | | basis.
| 8 | | (c) The provisions of this Section are subject to the | 9 | | provisions of
Section 27-22.05.
| 10 | | (Source: P.A. 98-116, eff. 7-29-13.)
| 11 | | (105 ILCS 5/27-7) (from Ch. 122, par. 27-7)
| 12 | | Sec. 27-7. Physical education course of study.
A physical | 13 | | education course of study shall include a developmentally | 14 | | planned and sequential curriculum that fosters the development | 15 | | of movement skills, enhances health-related fitness, increases | 16 | | students' knowledge, offers direct opportunities to learn how | 17 | | to work cooperatively in a group setting, and encourages | 18 | | healthy habits and attitudes for a healthy lifestyle. A | 19 | | physical education course of study shall provide students with | 20 | | an opportunity for an appropriate amount of daily physical | 21 | | activity. A physical education course of study must be part of | 22 | | the regular school curriculum and not extra-curricular in | 23 | | nature or organization.
| 24 | | The State Board of Education
shall prepare and make
| 25 | | available guidelines for the various grades and types of |
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| 1 | | schools in
order to make effective the purposes set forth in | 2 | | this section and the
requirements provided in Section 27-6, and | 3 | | shall see that the general
provisions and intent of Sections | 4 | | 27-5 to 27-9, inclusive, are
enforced.
| 5 | | (Source: P.A. 94-189, eff. 7-12-05; 94-200, eff. 7-12-05.)
| 6 | | (105 ILCS 5/27-24.2) (from Ch. 122, par. 27-24.2) | 7 | | Sec. 27-24.2. Safety education; driver education course. | 8 | | Instruction shall be given in safety education in each of | 9 | | grades one through 8, equivalent to one class period each week, | 10 | | and any school district which maintains
grades 9 through 12 | 11 | | shall offer a driver education course in any such school
which | 12 | | it operates. Its curriculum shall include content dealing with | 13 | | Chapters 11, 12, 13, 15, and 16 of the Illinois Vehicle Code, | 14 | | the rules adopted pursuant to those Chapters insofar as they | 15 | | pertain to the operation of motor vehicles, and the portions of | 16 | | the Litter Control Act relating to the operation of motor | 17 | | vehicles. The course of instruction given in grades 10 through | 18 | | 12 shall include an emphasis on the development of knowledge, | 19 | | attitudes, habits, and skills necessary for the safe operation | 20 | | of motor vehicles, including motorcycles insofar as they can be | 21 | | taught in the classroom, and instruction on distracted driving | 22 | | as a major traffic safety issue. In addition, the course shall | 23 | | include instruction on special hazards existing at and required | 24 | | safety and driving precautions that must be observed at | 25 | | emergency situations, highway construction and maintenance |
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| 1 | | zones, and railroad crossings and the approaches thereto. | 2 | | Beginning with the 2017-2018 school year, the course shall also | 3 | | include instruction concerning law enforcement procedures for | 4 | | traffic stops, including a demonstration of the proper actions | 5 | | to be taken during a traffic stop and appropriate interactions | 6 | | with law enforcement. The course of instruction required of | 7 | | each eligible student at the high school level shall consist of | 8 | | a minimum of 30 clock hours of classroom instruction and a | 9 | | minimum of 6 clock hours of individual behind-the-wheel | 10 | | instruction in a dual control car on public roadways taught by | 11 | | a driver education instructor endorsed by the State Board of | 12 | | Education. Both the classroom instruction part and the practice | 13 | | driving
part of such driver education course shall be open to a | 14 | | resident or
non-resident student attending a non-public school | 15 | | in the district wherein the
course is offered. Each student | 16 | | attending any public or non-public high school
in the district | 17 | | must receive a passing grade in at least 8 courses during the
| 18 | | previous 2 semesters prior to enrolling in a driver education | 19 | | course, or the
student shall not be permitted to enroll in the | 20 | | course; provided that the local
superintendent of schools (with | 21 | | respect to a student attending a public high
school in the | 22 | | district) or chief school administrator (with respect to a
| 23 | | student attending a non-public high school in the district) may | 24 | | waive the
requirement if the superintendent or chief school | 25 | | administrator, as the case
may be, deems it to be in the best | 26 | | interest of the student. A student may be allowed to commence |
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| 1 | | the
classroom instruction part of such driver education course | 2 | | prior to reaching
age 15 if such student then will be eligible | 3 | | to complete the entire course
within 12 months after being | 4 | | allowed to commence such classroom instruction. | 5 | | A school district may offer a driver education course in a | 6 | | school by contracting with a commercial driver training school | 7 | | to provide both the classroom instruction part and the practice | 8 | | driving part or either one without having to request a | 9 | | modification or waiver of administrative rules of the State | 10 | | Board of Education if a public hearing on whether to enter into | 11 | | a contract with a commercial driver training school has been | 12 | | held at a regular or special school board meeting prior to | 13 | | entering into such a contract. If a school district chooses to | 14 | | contract with a commercial driver training school, then the | 15 | | district must provide evidence to the State Board of Education | 16 | | that the commercial driver training school with which it will | 17 | | contract holds a license issued by the Secretary of State under | 18 | | Article IV of Chapter 6 of the Illinois Vehicle Code and that | 19 | | each instructor employed by the commercial driver training | 20 | | school to provide instruction to students served by the school | 21 | | district holds a valid teaching license issued under the | 22 | | requirements of this Code and rules of the State Board of | 23 | | Education. Such evidence must include, but need not be limited | 24 | | to, a list of each instructor assigned to teach students served | 25 | | by the school district, which list shall include the | 26 | | instructor's name, personal identification number as required |
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| 1 | | by the State Board of Education, birth date, and driver's | 2 | | license number. Once the contract is entered into, the school | 3 | | district shall notify the State Board of Education of any | 4 | | changes in the personnel providing instruction within 15 | 5 | | calendar days after an instructor leaves the program or a new | 6 | | instructor is hired. Such notification 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. If the school district maintains an Internet | 10 | | website, then the district shall post a copy of the final | 11 | | contract between the district and the commercial driver | 12 | | training school on the district's Internet website. If no | 13 | | Internet website exists, then the school district shall make | 14 | | available the contract upon request. A record of all materials | 15 | | in relation to the contract must be maintained by the school | 16 | | district and made available to parents and guardians upon | 17 | | request. The instructor's date of birth and driver's license | 18 | | number and any other personally identifying information as | 19 | | deemed by the federal Driver's Privacy Protection Act of 1994 | 20 | | must be redacted from any public materials. | 21 | | Such a course may be commenced immediately after the | 22 | | completion of a prior
course. Teachers of such courses shall | 23 | | meet the licensure certification requirements of
this Code Act | 24 | | and regulations of the State Board as to qualifications. | 25 | | Subject to rules of the State Board of Education, the | 26 | | school district may charge a reasonable fee, not to exceed $50, |
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| 1 | | to students who participate in the course, unless a student is | 2 | | unable to pay for such a course, in which event the fee for | 3 | | such a student must be waived. However, the district may | 4 | | increase this fee to an amount not to exceed $250 by school | 5 | | board resolution following a public hearing on the increase, | 6 | | which increased fee must be waived for students who participate | 7 | | in the course and are unable to pay for the course. The total | 8 | | amount from driver education fees and reimbursement from the | 9 | | State for driver education must not exceed the total cost of | 10 | | the driver education program in any year and must be deposited | 11 | | into the school district's driver education fund as a separate | 12 | | line item budget entry. All moneys deposited into the school | 13 | | district's driver education fund must be used solely for the | 14 | | funding of a high school driver education program approved by | 15 | | the State Board of Education that uses driver education | 16 | | instructors endorsed by the State Board of Education. | 17 | | (Source: P.A. 99-642, eff. 7-28-16; 99-720, eff. 1-1-17 .) | 18 | | (105 ILCS 5/22-60 rep.) | 19 | | Section 15. The School Code is amended by repealing Section | 20 | | 22-60. | 21 | | Section 95. No acceleration or delay. Where this Act makes | 22 | | changes in a statute that is represented in this Act by text | 23 | | that is not yet or no longer in effect (for example, a Section | 24 | | represented by multiple versions), the use of that text does |
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| 1 | | not accelerate or delay the taking effect of (i) the changes | 2 | | made by this Act or (ii) provisions derived from any other | 3 | | Public Act.
| 4 | | Section 99. Effective date. This Act takes effect upon | 5 | | becoming law, but this Act does not take effect at all unless | 6 | | Senate Bills 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, and 12 of the | 7 | | 100th General Assembly become law.".
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