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Full Text of SB0478  100th General Assembly

SB0478sam001 100TH GENERAL ASSEMBLY

Sen. John J. Cullerton

Filed: 5/16/2017

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 478

2    AMENDMENT NO. ______. Amend Senate Bill 478 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Sections 18-185, 18-205, 18-213, and 18-214 and by adding
6Section 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
10be cited as the Property Tax Extension Limitation Law. As used
11in this Division 5:
12    "Consumer Price Index" means the Consumer Price Index for
13All Urban Consumers for all items published by the United
14States Department of Labor.
15    "Extension limitation", except as otherwise provided in
16this paragraph, means (a) the lesser of 5% or the percentage

 

 

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1increase in the Consumer Price Index during the 12-month
2calendar year preceding the levy year or (b) the rate of
3increase approved by voters under Section 18-205. For levy
4years 2017 and 2018 only, for taxing districts other than the
5City of Chicago School District #299 and qualified school
6districts, "extension limitation" means 0% or the rate of
7increase approved by the voters under Section 18-205. For levy
8years 2017 and 2018, if a special purpose extension (i) made
9for the payment of principal and interest on bonds or other
10evidences of indebtedness issued by the taxing district or (ii)
11made for contributions to a pension fund created under the
12Illinois Pension Code was required to be included in a school
13district's aggregate extension for the 2016 levy year, then the
14extension limitation for those extensions for levy years 2017
15and 2018 shall be (1) the lesser of 5% or the percentage
16increase in the Consumer Price Index during the 12-month
17calendar year preceding the levy year or (2) the rate of
18increase approved by voters under Section 18-205. For levy
19years 2017 and 2018, for the City of Chicago School District
20#299 and qualified school districts that were subject to this
21Law in the 2016 levy year, "extension limitation" means (1) the
22lesser of 5% or the percentage increase in the Consumer Price
23Index during the 12-month calendar year preceding the levy year
24or (2) the rate of increase approved by voters under Section
2518-205.
26    "Affected county" means a county of 3,000,000 or more

 

 

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1inhabitants or a county contiguous to a county of 3,000,000 or
2more inhabitants.
3    "Taxing district" has the same meaning provided in Section
41-150, except as otherwise provided in this Section. For the
51991 through 1994 levy years only, "taxing district" includes
6only each non-home rule taxing district having the majority of
7its 1990 equalized assessed value within any county or counties
8contiguous to a county with 3,000,000 or more inhabitants.
9Beginning with the 1995 levy year, "taxing district" includes
10only each non-home rule taxing district subject to this Law
11before the 1995 levy year and each non-home rule taxing
12district not subject to this Law before the 1995 levy year
13having the majority of its 1994 equalized assessed value in an
14affected county or counties. Beginning with the levy year in
15which this Law becomes applicable to a taxing district as
16provided in Section 18-213, "taxing district" also includes
17those taxing districts made subject to this Law as provided in
18Section 18-213. For levy years 2017 and 2018, "taxing district"
19has the same meaning provided in Section 1-150, but does not
20include the City of Chicago or a qualified school district that
21was not subject to this Law in the 2016 levy year.
22    "Aggregate extension" for taxing districts to which this
23Law applied before the 1995 levy year means, except with
24respect to levy years 2017 and 2018, the annual corporate
25extension for the taxing district and those special purpose
26extensions that are made annually for the taxing district,

 

 

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1excluding special purpose extensions: (a) made for the taxing
2district to pay interest or principal on general obligation
3bonds that were approved by referendum; (b) made for any taxing
4district to pay interest or principal on general obligation
5bonds issued before October 1, 1991; (c) made for any taxing
6district to pay interest or principal on bonds issued to refund
7or continue to refund those bonds issued before October 1,
81991; (d) made for any taxing district to pay interest or
9principal on bonds issued to refund or continue to refund bonds
10issued after October 1, 1991 that were approved by referendum;
11(e) made for any taxing district to pay interest or principal
12on revenue bonds issued before October 1, 1991 for payment of
13which a property tax levy or the full faith and credit of the
14unit of local government is pledged; however, a tax for the
15payment of interest or principal on those bonds shall be made
16only after the governing body of the unit of local government
17finds that all other sources for payment are insufficient to
18make those payments; (f) made for payments under a building
19commission lease when the lease payments are for the retirement
20of bonds issued by the commission before October 1, 1991, to
21pay for the building project; (g) made for payments due under
22installment contracts entered into before October 1, 1991; (h)
23made for payments of principal and interest on bonds issued
24under the Metropolitan Water Reclamation District Act to
25finance construction projects initiated before October 1,
261991; (i) made for payments of principal and interest on

 

 

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1limited bonds, as defined in Section 3 of the Local Government
2Debt Reform Act, in an amount not to exceed the debt service
3extension base less the amount in items (b), (c), (e), and (h)
4of this definition for non-referendum obligations, except
5obligations initially issued pursuant to referendum; (j) made
6for payments of principal and interest on bonds issued under
7Section 15 of the Local Government Debt Reform Act; (k) made by
8a school district that participates in the Special Education
9District of Lake County, created by special education joint
10agreement under Section 10-22.31 of the School Code, for
11payment of the school district's share of the amounts required
12to be contributed by the Special Education District of Lake
13County to the Illinois Municipal Retirement Fund under Article
147 of the Illinois Pension Code; the amount of any extension
15under this item (k) shall be certified by the school district
16to the county clerk; (l) made to fund expenses of providing
17joint recreational programs for persons with disabilities
18under Section 5-8 of the Park District Code or Section 11-95-14
19of the Illinois Municipal Code; (m) made for temporary
20relocation loan repayment purposes pursuant to Sections 2-3.77
21and 17-2.2d of the School Code; (n) made for payment of
22principal and interest on any bonds issued under the authority
23of Section 17-2.2d of the School Code; (o) made for
24contributions to a firefighter's pension fund created under
25Article 4 of the Illinois Pension Code, to the extent of the
26amount certified under item (5) of Section 4-134 of the

 

 

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1Illinois Pension Code; and (p) made for road purposes in the
2first year after a township assumes the rights, powers, duties,
3assets, property, liabilities, obligations, and
4responsibilities of a road district abolished under the
5provisions of Section 6-133 of the Illinois Highway Code. For
6levy years 2017 and 2018, this definition of "aggregate
7extension" applies to each qualified school district that was
8subject to this definition of "aggregate extension" for the
92016 levy year.
10    "Aggregate extension" for the taxing districts to which
11this Law did not apply before the 1995 levy year (except taxing
12districts subject to this Law in accordance with Section
1318-213) means, except with respect to levy years 2017 and 2018,
14the annual corporate extension for the taxing district and
15those special purpose extensions that are made annually for the
16taxing district, excluding special purpose extensions: (a)
17made for the taxing district to pay interest or principal on
18general obligation bonds that were approved by referendum; (b)
19made for any taxing district to pay interest or principal on
20general obligation bonds issued before March 1, 1995; (c) made
21for any taxing district to pay interest or principal on bonds
22issued to refund or continue to refund those bonds issued
23before March 1, 1995; (d) made for any taxing district to pay
24interest or principal on bonds issued to refund or continue to
25refund bonds issued after March 1, 1995 that were approved by
26referendum; (e) made for any taxing district to pay interest or

 

 

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1principal on revenue bonds issued before March 1, 1995 for
2payment of which a property tax levy or the full faith and
3credit of the unit of local government is pledged; however, a
4tax for the payment of interest or principal on those bonds
5shall be made only after the governing body of the unit of
6local government finds that all other sources for payment are
7insufficient to make those payments; (f) made for payments
8under a building commission lease when the lease payments are
9for the retirement of bonds issued by the commission before
10March 1, 1995 to pay for the building project; (g) made for
11payments due under installment contracts entered into before
12March 1, 1995; (h) made for payments of principal and interest
13on bonds issued under the Metropolitan Water Reclamation
14District Act to finance construction projects initiated before
15October 1, 1991; (h-4) made for stormwater management purposes
16by the Metropolitan Water Reclamation District of Greater
17Chicago under Section 12 of the Metropolitan Water Reclamation
18District Act; (i) made for payments of principal and interest
19on limited bonds, as defined in Section 3 of the Local
20Government Debt Reform Act, in an amount not to exceed the debt
21service extension base less the amount in items (b), (c), and
22(e) of this definition for non-referendum obligations, except
23obligations initially issued pursuant to referendum and bonds
24described in subsection (h) of this definition; (j) made for
25payments of principal and interest on bonds issued under
26Section 15 of the Local Government Debt Reform Act; (k) made

 

 

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1for payments of principal and interest on bonds authorized by
2Public Act 88-503 and issued under Section 20a of the Chicago
3Park District Act for aquarium or museum projects; (l) made for
4payments of principal and interest on bonds authorized by
5Public Act 87-1191 or 93-601 and (i) issued pursuant to Section
621.2 of the Cook County Forest Preserve District Act, (ii)
7issued under Section 42 of the Cook County Forest Preserve
8District Act for zoological park projects, or (iii) issued
9under Section 44.1 of the Cook County Forest Preserve District
10Act for botanical gardens projects; (m) made pursuant to
11Section 34-53.5 of the School Code, whether levied annually or
12not; (n) made to fund expenses of providing joint recreational
13programs for persons with disabilities under Section 5-8 of the
14Park District Code or Section 11-95-14 of the Illinois
15Municipal Code; (o) made by the Chicago Park District for
16recreational programs for persons with disabilities under
17subsection (c) of Section 7.06 of the Chicago Park District
18Act; (p) made for contributions to a firefighter's pension fund
19created under Article 4 of the Illinois Pension Code, to the
20extent of the amount certified under item (5) of Section 4-134
21of the Illinois Pension Code; and (q) made by Ford Heights
22School District 169 under Section 17-9.02 of the School Code.
23Notwithstanding the provisions of this amendatory Act of the
24100th General Assembly, for the 2017 and 2018 levy years, this
25definition of "aggregate extension" applies to the City of
26Chicago School District #299 and each qualified school district

 

 

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1that was subject to this definition of "aggregate extension"
2for the 2016 levy year.
3    "Aggregate extension" for all taxing districts to which
4this Law applies in accordance with Section 18-213, except for
5those taxing districts subject to paragraph (2) of subsection
6(e) of Section 18-213, means, except with respect to levy years
72017 and 2018, the annual corporate extension for the taxing
8district and those special purpose extensions that are made
9annually for the taxing district, excluding special purpose
10extensions: (a) made for the taxing district to pay interest or
11principal on general obligation bonds that were approved by
12referendum; (b) made for any taxing district to pay interest or
13principal on general obligation bonds issued before the date on
14which the referendum making this Law applicable to the taxing
15district is held; (c) made for any taxing district to pay
16interest or principal on bonds issued to refund or continue to
17refund those bonds issued before the date on which the
18referendum making this Law applicable to the taxing district is
19held; (d) made for any taxing district to pay interest or
20principal on bonds issued to refund or continue to refund bonds
21issued after the date on which the referendum making this Law
22applicable to the taxing district is held if the bonds were
23approved by referendum after the date on which the referendum
24making this Law applicable to the taxing district is held; (e)
25made for any taxing district to pay interest or principal on
26revenue bonds issued before the date on which the referendum

 

 

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1making this Law applicable to the taxing district is held for
2payment of which a property tax levy or the full faith and
3credit of the unit of local government is pledged; however, a
4tax for the payment of interest or principal on those bonds
5shall be made only after the governing body of the unit of
6local government finds that all other sources for payment are
7insufficient to make those payments; (f) made for payments
8under a building commission lease when the lease payments are
9for the retirement of bonds issued by the commission before the
10date on which the referendum making this Law applicable to the
11taxing district is held to pay for the building project; (g)
12made for payments due under installment contracts entered into
13before the date on which the referendum making this Law
14applicable to the taxing district is held; (h) made for
15payments of principal and interest on limited bonds, as defined
16in Section 3 of the Local Government Debt Reform Act, in an
17amount not to exceed the debt service extension base less the
18amount in items (b), (c), and (e) of this definition for
19non-referendum obligations, except obligations initially
20issued pursuant to referendum; (i) made for payments of
21principal and interest on bonds issued under Section 15 of the
22Local Government Debt Reform Act; (j) made for a qualified
23airport authority to pay interest or principal on general
24obligation bonds issued for the purpose of paying obligations
25due under, or financing airport facilities required to be
26acquired, constructed, installed or equipped pursuant to,

 

 

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1contracts entered into before March 1, 1996 (but not including
2any amendments to such a contract taking effect on or after
3that date); (k) made to fund expenses of providing joint
4recreational programs for persons with disabilities under
5Section 5-8 of the Park District Code or Section 11-95-14 of
6the Illinois Municipal Code; (l) made for contributions to a
7firefighter's pension fund created under Article 4 of the
8Illinois Pension Code, to the extent of the amount certified
9under item (5) of Section 4-134 of the Illinois Pension Code;
10and (m) made for the taxing district to pay interest or
11principal on general obligation bonds issued pursuant to
12Section 19-3.10 of the School Code. For levy years 2017 and
132018, this definition of "aggregate extension" applies to each
14qualified school district that was subject to this definition
15of "aggregate extension" for the 2016 levy year.
16    "Aggregate extension" for all taxing districts to which
17this Law applies in accordance with paragraph (2) of subsection
18(e) of Section 18-213 means, except with respect to levy years
192017 and 2018, the annual corporate extension for the taxing
20district and those special purpose extensions that are made
21annually for the taxing district, excluding special purpose
22extensions: (a) made for the taxing district to pay interest or
23principal on general obligation bonds that were approved by
24referendum; (b) made for any taxing district to pay interest or
25principal on general obligation bonds issued before the
26effective date of this amendatory Act of 1997; (c) made for any

 

 

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1taxing district to pay interest or principal on bonds issued to
2refund or continue to refund those bonds issued before the
3effective date of this amendatory Act of 1997; (d) made for any
4taxing district to pay interest or principal on bonds issued to
5refund or continue to refund bonds issued after the effective
6date of this amendatory Act of 1997 if the bonds were approved
7by referendum after the effective date of this amendatory Act
8of 1997; (e) made for any taxing district to pay interest or
9principal on revenue bonds issued before the effective date of
10this amendatory Act of 1997 for payment of which a property tax
11levy or the full faith and credit of the unit of local
12government is pledged; however, a tax for the payment of
13interest or principal on those bonds shall be made only after
14the governing body of the unit of local government finds that
15all other sources for payment are insufficient to make those
16payments; (f) made for payments under a building commission
17lease when the lease payments are for the retirement of bonds
18issued by the commission before the effective date of this
19amendatory Act of 1997 to pay for the building project; (g)
20made for payments due under installment contracts entered into
21before the effective date of this amendatory Act of 1997; (h)
22made for payments of principal and interest on limited bonds,
23as defined in Section 3 of the Local Government Debt Reform
24Act, in an amount not to exceed the debt service extension base
25less the amount in items (b), (c), and (e) of this definition
26for non-referendum obligations, except obligations initially

 

 

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1issued pursuant to referendum; (i) made for payments of
2principal and interest on bonds issued under Section 15 of the
3Local Government Debt Reform Act; (j) made for a qualified
4airport authority to pay interest or principal on general
5obligation bonds issued for the purpose of paying obligations
6due under, or financing airport facilities required to be
7acquired, constructed, installed or equipped pursuant to,
8contracts entered into before March 1, 1996 (but not including
9any amendments to such a contract taking effect on or after
10that date); (k) made to fund expenses of providing joint
11recreational programs for persons with disabilities under
12Section 5-8 of the Park District Code or Section 11-95-14 of
13the Illinois Municipal Code; and (l) made for contributions to
14a firefighter's pension fund created under Article 4 of the
15Illinois Pension Code, to the extent of the amount certified
16under item (5) of Section 4-134 of the Illinois Pension Code.
17For levy years 2017 and 2018, this definition of "aggregate
18extension" applies to each qualified school district that was
19subject to this definition of "aggregate extension" for the
202016 levy year.
21    "Aggregate extension", except with respect to the City of
22Chicago School District #299 or a qualified school district,
23for levy years 2017 and 2018, means the annual corporate
24extension for the taxing district and those special purpose
25extensions that are made annually for the taxing district,
26excluding special purpose extensions: (a) made for the payment

 

 

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1of principal and interest on bonds or other evidences of
2indebtedness issued by the taxing district; or (b) made for
3contributions to a pension fund created under the Illinois
4Pension Code. Notwithstanding the provisions of this
5definition of "aggregate extension", if a special purpose
6extension (i) made for the payment of principal and interest on
7bonds or other evidences of indebtedness issued by the taxing
8district or (ii) made for contributions to a pension fund
9created under the Illinois Pension Code was required to be
10included in a taxing district's aggregate extension for the
112016 levy year, then that special purpose extension is also
12included in the taxing district's aggregate extension for levy
13years 2017 and 2018; provided that the extension limitation for
14those extensions for levy years 2017 and 2018 shall be (1) the
15lesser of 5% or the percentage increase in the Consumer Price
16Index during the 12-month calendar year preceding the levy year
17or (2) the rate of increase approved by voters under Section
1818-205.
19    "Debt service extension base" means an amount equal to that
20portion of the extension for a taxing district for the 1994
21levy year, or for those taxing districts subject to this Law in
22accordance with Section 18-213, except for those subject to
23paragraph (2) of subsection (e) of Section 18-213, for the levy
24year in which the referendum making this Law applicable to the
25taxing district is held, or for those taxing districts subject
26to this Law in accordance with paragraph (2) of subsection (e)

 

 

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1of Section 18-213 for the 1996 levy year, or for those school
2districts that become subject to this Law as a result of this
3amendatory Act of the 100th General Assembly for the 2016 levy
4year, constituting an extension for payment of principal and
5interest on bonds issued by the taxing district without
6referendum, but not including excluded non-referendum bonds.
7For park districts (i) that were first subject to this Law in
81991 or 1995 and (ii) whose extension for the 1994 levy year
9for the payment of principal and interest on bonds issued by
10the park district without referendum (but not including
11excluded non-referendum bonds) was less than 51% of the amount
12for the 1991 levy year constituting an extension for payment of
13principal and interest on bonds issued by the park district
14without referendum (but not including excluded non-referendum
15bonds), "debt service extension base" means an amount equal to
16that portion of the extension for the 1991 levy year
17constituting an extension for payment of principal and interest
18on bonds issued by the park district without referendum (but
19not including excluded non-referendum bonds). A debt service
20extension base established or increased at any time pursuant to
21any provision of this Law, except Section 18-212, shall be
22increased each year commencing with the later of (i) the 2009
23levy year or (ii) the first levy year in which this Law becomes
24applicable to the taxing district, by the lesser of 5% or the
25percentage increase in the Consumer Price Index during the
2612-month calendar year preceding the levy year. The debt

 

 

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1service extension base may be established or increased as
2provided under Section 18-212. "Excluded non-referendum bonds"
3means (i) bonds authorized by Public Act 88-503 and issued
4under Section 20a of the Chicago Park District Act for aquarium
5and museum projects; (ii) bonds issued under Section 15 of the
6Local Government Debt Reform Act; or (iii) refunding
7obligations issued to refund or to continue to refund
8obligations initially issued pursuant to referendum.
9    "Special purpose extensions" include, but are not limited
10to, extensions for levies made on an annual basis for
11unemployment and workers' compensation, self-insurance,
12contributions to pension plans, and extensions made pursuant to
13Section 6-601 of the Illinois Highway Code for a road
14district's permanent road fund whether levied annually or not.
15The extension for a special service area is not included in the
16aggregate extension.
17    "Aggregate extension base" means the taxing district's
18last preceding aggregate extension as adjusted under Sections
1918-135, 18-215, and 18-230. An adjustment under Section 18-135
20shall be made for the 2007 levy year and all subsequent levy
21years whenever one or more counties within which a taxing
22district is located (i) used estimated valuations or rates when
23extending taxes in the taxing district for the last preceding
24levy year that resulted in the over or under extension of
25taxes, or (ii) increased or decreased the tax extension for the
26last preceding levy year as required by Section 18-135(c).

 

 

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1Whenever an adjustment is required under Section 18-135, the
2aggregate extension base of the taxing district shall be equal
3to the amount that the aggregate extension of the taxing
4district would have been for the last preceding levy year if
5either or both (i) actual, rather than estimated, valuations or
6rates had been used to calculate the extension of taxes for the
7last levy year, or (ii) the tax extension for the last
8preceding levy year had not been adjusted as required by
9subsection (c) of Section 18-135. In the case of a home rule
10taxing district, the aggregate extension base for 2017 shall
11not include any amounts included in that taxing district's
12annual corporate extension for the 2016 levy year and expended
13for (i) the payment of principal and interest on bonds or other
14evidences of indebtedness issued by the home rule unit or (ii)
15contributions to a pension fund created under the Illinois
16Pension Code, and any special purpose extensions made by a home
17rule unit for those purposes in levy year 2017 or 2018 are not
18included in the district's aggregate extension and shall not be
19subject to the limitations of this Law.
20    Notwithstanding any other provision of law, for levy year
212012, the aggregate extension base for West Northfield School
22District No. 31 in Cook County shall be $12,654,592.
23    "Levy year" has the same meaning as "year" under Section
241-155.
25    "New property" means (i) the assessed value, after final
26board of review or board of appeals action, of new improvements

 

 

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1or additions to existing improvements on any parcel of real
2property that increase the assessed value of that real property
3during the levy year multiplied by the equalization factor
4issued by the Department under Section 17-30, (ii) the assessed
5value, after final board of review or board of appeals action,
6of real property not exempt from real estate taxation, which
7real property was exempt from real estate taxation for any
8portion of the immediately preceding levy year, multiplied by
9the equalization factor issued by the Department under Section
1017-30, including the assessed value, upon final stabilization
11of occupancy after new construction is complete, of any real
12property located within the boundaries of an otherwise or
13previously exempt military reservation that is intended for
14residential use and owned by or leased to a private corporation
15or other entity, (iii) in counties that classify in accordance
16with Section 4 of Article IX of the Illinois Constitution, an
17incentive property's additional assessed value resulting from
18a scheduled increase in the level of assessment as applied to
19the first year final board of review market value, and (iv) any
20increase in assessed value due to oil or gas production from an
21oil or gas well required to be permitted under the Hydraulic
22Fracturing Regulatory Act that was not produced in or accounted
23for during the previous levy year. In addition, the county
24clerk in a county containing a population of 3,000,000 or more
25shall include in the 1997 recovered tax increment value for any
26school district, any recovered tax increment value that was

 

 

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1applicable to the 1995 tax year calculations.
2    "Qualified airport authority" means an airport authority
3organized under the Airport Authorities Act and located in a
4county bordering on the State of Wisconsin and having a
5population in excess of 200,000 and not greater than 500,000.
6    "Recovered tax increment value" means, except as otherwise
7provided in this paragraph, the amount of the current year's
8equalized assessed value, in the first year after a
9municipality terminates the designation of an area as a
10redevelopment project area previously established under the
11Tax Increment Allocation Development Act in the Illinois
12Municipal Code, previously established under the Industrial
13Jobs Recovery Law in the Illinois Municipal Code, previously
14established under the Economic Development Project Area Tax
15Increment Act of 1995, or previously established under the
16Economic Development Area Tax Increment Allocation Act, of each
17taxable lot, block, tract, or parcel of real property in the
18redevelopment project area over and above the initial equalized
19assessed value of each property in the redevelopment project
20area. For the taxes which are extended for the 1997 levy year,
21the recovered tax increment value for a non-home rule taxing
22district that first became subject to this Law for the 1995
23levy year because a majority of its 1994 equalized assessed
24value was in an affected county or counties shall be increased
25if a municipality terminated the designation of an area in 1993
26as a redevelopment project area previously established under

 

 

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1the Tax Increment Allocation Development Act in the Illinois
2Municipal Code, previously established under the Industrial
3Jobs Recovery Law in the Illinois Municipal Code, or previously
4established under the Economic Development Area Tax Increment
5Allocation Act, by an amount equal to the 1994 equalized
6assessed value of each taxable lot, block, tract, or parcel of
7real property in the redevelopment project area over and above
8the initial equalized assessed value of each property in the
9redevelopment project area. In the first year after a
10municipality removes a taxable lot, block, tract, or parcel of
11real property from a redevelopment project area established
12under the Tax Increment Allocation Development Act in the
13Illinois Municipal Code, the Industrial Jobs Recovery Law in
14the Illinois Municipal Code, or the Economic Development Area
15Tax Increment Allocation Act, "recovered tax increment value"
16means the amount of the current year's equalized assessed value
17of each taxable lot, block, tract, or parcel of real property
18removed from the redevelopment project area over and above the
19initial equalized assessed value of that real property before
20removal from the redevelopment project area.
21    Except as otherwise provided in this Section, "limiting
22rate" means a fraction the numerator of which is the last
23preceding aggregate extension base times an amount equal to one
24plus the extension limitation defined in this Section and the
25denominator of which is the current year's equalized assessed
26value of all real property in the territory under the

 

 

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1jurisdiction of the taxing district during the prior levy year.
2For those taxing districts that reduced their aggregate
3extension for the last preceding levy year, the highest
4aggregate extension in any of the last 3 preceding levy years
5shall be used for the purpose of computing the limiting rate.
6The denominator shall not include new property or the recovered
7tax increment value. If a new rate, a rate decrease, or a
8limiting rate increase has been approved at an election held
9after March 21, 2006, then (i) the otherwise applicable
10limiting rate shall be increased by the amount of the new rate
11or shall be reduced by the amount of the rate decrease, as the
12case may be, or (ii) in the case of a limiting rate increase,
13the limiting rate shall be equal to the rate set forth in the
14proposition approved by the voters for each of the years
15specified in the proposition, after which the limiting rate of
16the taxing district shall be calculated as otherwise provided.
17In the case of a taxing district that obtained referendum
18approval for an increased limiting rate on March 20, 2012, the
19limiting rate for tax year 2012 shall be the rate that
20generates the approximate total amount of taxes extendable for
21that tax year, as set forth in the proposition approved by the
22voters; this rate shall be the final rate applied by the county
23clerk for the aggregate of all capped funds of the district for
24tax year 2012.
25    "Qualified school district" means, for levy years 2017 and
262018, a school district that has been granted a financial

 

 

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1hardship exemption from this amendatory Act of the 100th
2General Assembly by the State Superintendent of Education; to
3be eligible for such an exemption, one or more of the following
4criteria must apply:
5        (1) the district meets the conditions described in
6    subsection (a) of Section 1A-8 of the School Code or in
7    paragraph (3) or (5) of subsection (b) of Section 1A-8 of
8    the School Code; to determine if a school district meets
9    this criteria, the State Superintendent of Education may
10    require a school district, including any district subject
11    to Article 34A of this Code, to share financial information
12    relevant to a proper investigation of the district's
13    financial condition;
14        (2) the equalized assessed valuation used in
15    calculating the district's general State aid claim under
16    Section 18-8.05 of the School Code, or the district's
17    evidence-based funding claim under Section 18-8.15 of the
18    School Code, as applicable, for the year in which the
19    district is applying has decreased by 10% or more compared
20    to equalized assessed valuation used for such calculations
21    in the previous school year;
22        (3) the average daily attendance used in calculating
23    the district's general State aid claim, under Section
24    18-8.05 of the School Code, or the district's
25    evidence-based funding claim under Section 18-8.15 of the
26    School Code, as applicable, for the year in which the

 

 

10000SB0478sam001- 23 -LRB100 05142 HLH 26554 a

1    district is applying has decreased by 5% or more compared
2    to the average daily attendance used for such calculations
3    in the previous school year;
4        (4) fifty percent or more of the pupils enrolled in the
5    district qualify for free or reduced lunch;
6        (5) twenty percent or more of the pupils enrolled in
7    the district have an individualized education plan (IEP);
8    or
9        (6) the district is a Tier 1 district, as defined in
10    subparagraph (A) of subsection (g) of Section 18-8.15 of
11    the School Code.
12    After independently verifying that a district meets one or
13more of the criteria set forth in items (1) through (6), the
14State Superintendent shall notify the appropriate taxing
15authorities that the district is to be exempt from the
16provisions of this amendatory Act of the 100th General Assembly
17for the next appropriate levy year. The exemption shall be for
18a period of one levy year. School districts may reapply on an
19annual basis to be exempt from the provisions of this
20amendatory Act of the 100th General Assembly.
21(Source: P.A. 98-6, eff. 3-29-13; 98-23, eff. 6-17-13; 99-143,
22eff. 7-27-15.)
 
23    (Text of Section after amendment by P.A. 99-521)
24    Sec. 18-185. Short title; definitions. This Division 5 may
25be cited as the Property Tax Extension Limitation Law. As used

 

 

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1in this Division 5:
2    "Consumer Price Index" means the Consumer Price Index for
3All Urban Consumers for all items published by the United
4States Department of Labor.
5    "Extension limitation", except as otherwise provided in
6this paragraph, means (a) the lesser of 5% or the percentage
7increase in the Consumer Price Index during the 12-month
8calendar year preceding the levy year or (b) the rate of
9increase approved by voters under Section 18-205. For levy
10years 2017 and 2018 only, for taxing districts other than the
11City of Chicago School District #299 and qualified school
12districts, "extension limitation" means 0% or the rate of
13increase approved by the voters under Section 18-205. For levy
14years 2017 and 2018, if a special purpose extension (i) made
15for the payment of principal and interest on bonds or other
16evidences of indebtedness issued by the taxing district or (ii)
17made for contributions to a pension fund created under the
18Illinois Pension Code was required to be included in a school
19district's aggregate extension for the 2016 levy year, then the
20extension limitation for those extensions for levy years 2017
21and 2018 shall be (1) the lesser of 5% or the percentage
22increase in the Consumer Price Index during the 12-month
23calendar year preceding the levy year or (2) the rate of
24increase approved by voters under Section 18-205. For levy
25years 2017 and 2018, for the City of Chicago School District
26#299 and qualified school districts that were subject to this

 

 

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1Law in the 2016 levy year, "extension limitation" means (1) the
2lesser of 5% or the percentage increase in the Consumer Price
3Index during the 12-month calendar year preceding the levy year
4or (2) the rate of increase approved by voters under Section
518-205.
6    "Affected county" means a county of 3,000,000 or more
7inhabitants or a county contiguous to a county of 3,000,000 or
8more inhabitants.
9    "Taxing district" has the same meaning provided in Section
101-150, except as otherwise provided in this Section. For the
111991 through 1994 levy years only, "taxing district" includes
12only each non-home rule taxing district having the majority of
13its 1990 equalized assessed value within any county or counties
14contiguous to a county with 3,000,000 or more inhabitants.
15Beginning with the 1995 levy year, "taxing district" includes
16only each non-home rule taxing district subject to this Law
17before the 1995 levy year and each non-home rule taxing
18district not subject to this Law before the 1995 levy year
19having the majority of its 1994 equalized assessed value in an
20affected county or counties. Beginning with the levy year in
21which this Law becomes applicable to a taxing district as
22provided in Section 18-213, "taxing district" also includes
23those taxing districts made subject to this Law as provided in
24Section 18-213. For levy years 2017 and 2018, "taxing district"
25has the same meaning provided in Section 1-150, but does not
26include the City of Chicago or a qualified school district that

 

 

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1was not subject to this Law in the 2016 levy year.
2    "Aggregate extension" for taxing districts to which this
3Law applied before the 1995 levy year means, except with
4respect to levy years 2017 and 2018, the annual corporate
5extension for the taxing district and those special purpose
6extensions that are made annually for the taxing district,
7excluding special purpose extensions: (a) made for the taxing
8district to pay interest or principal on general obligation
9bonds that were approved by referendum; (b) made for any taxing
10district to pay interest or principal on general obligation
11bonds issued before October 1, 1991; (c) made for any taxing
12district to pay interest or principal on bonds issued to refund
13or continue to refund those bonds issued before October 1,
141991; (d) made for any taxing district to pay interest or
15principal on bonds issued to refund or continue to refund bonds
16issued after October 1, 1991 that were approved by referendum;
17(e) made for any taxing district to pay interest or principal
18on revenue bonds issued before October 1, 1991 for payment of
19which a property tax levy or the full faith and credit of the
20unit of local government is pledged; however, a tax for the
21payment of interest or principal on those bonds shall be made
22only after the governing body of the unit of local government
23finds that all other sources for payment are insufficient to
24make those payments; (f) made for payments under a building
25commission lease when the lease payments are for the retirement
26of bonds issued by the commission before October 1, 1991, to

 

 

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1pay for the building project; (g) made for payments due under
2installment contracts entered into before October 1, 1991; (h)
3made for payments of principal and interest on bonds issued
4under the Metropolitan Water Reclamation District Act to
5finance construction projects initiated before October 1,
61991; (i) made for payments of principal and interest on
7limited bonds, as defined in Section 3 of the Local Government
8Debt Reform Act, in an amount not to exceed the debt service
9extension base less the amount in items (b), (c), (e), and (h)
10of this definition for non-referendum obligations, except
11obligations initially issued pursuant to referendum; (j) made
12for payments of principal and interest on bonds issued under
13Section 15 of the Local Government Debt Reform Act; (k) made by
14a school district that participates in the Special Education
15District of Lake County, created by special education joint
16agreement under Section 10-22.31 of the School Code, for
17payment of the school district's share of the amounts required
18to be contributed by the Special Education District of Lake
19County to the Illinois Municipal Retirement Fund under Article
207 of the Illinois Pension Code; the amount of any extension
21under this item (k) shall be certified by the school district
22to the county clerk; (l) made to fund expenses of providing
23joint recreational programs for persons with disabilities
24under Section 5-8 of the Park District Code or Section 11-95-14
25of the Illinois Municipal Code; (m) made for temporary
26relocation loan repayment purposes pursuant to Sections 2-3.77

 

 

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1and 17-2.2d of the School Code; (n) made for payment of
2principal and interest on any bonds issued under the authority
3of Section 17-2.2d of the School Code; (o) made for
4contributions to a firefighter's pension fund created under
5Article 4 of the Illinois Pension Code, to the extent of the
6amount certified under item (5) of Section 4-134 of the
7Illinois Pension Code; and (p) made for road purposes in the
8first year after a township assumes the rights, powers, duties,
9assets, property, liabilities, obligations, and
10responsibilities of a road district abolished under the
11provisions of Section 6-133 of the Illinois Highway Code. For
12levy years 2017 and 2018, this definition of "aggregate
13extension" applies to each qualified school district that was
14subject to this definition of "aggregate extension" for the
152016 levy year.
16    "Aggregate extension" for the taxing districts to which
17this Law did not apply before the 1995 levy year (except taxing
18districts subject to this Law in accordance with Section
1918-213) means, except with respect to levy years 2017 and 2018,
20the annual corporate extension for the taxing district and
21those special purpose extensions that are made annually for the
22taxing district, excluding special purpose extensions: (a)
23made for the taxing district to pay interest or principal on
24general obligation bonds that were approved by referendum; (b)
25made for any taxing district to pay interest or principal on
26general obligation bonds issued before March 1, 1995; (c) made

 

 

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1for any taxing district to pay interest or principal on bonds
2issued to refund or continue to refund those bonds issued
3before March 1, 1995; (d) made for any taxing district to pay
4interest or principal on bonds issued to refund or continue to
5refund bonds issued after March 1, 1995 that were approved by
6referendum; (e) made for any taxing district to pay interest or
7principal on revenue bonds issued before March 1, 1995 for
8payment of which a property tax levy or the full faith and
9credit of the unit of local government is pledged; however, a
10tax for the payment of interest or principal on those bonds
11shall be made only after the governing body of the unit of
12local government finds that all other sources for payment are
13insufficient to make those payments; (f) made for payments
14under a building commission lease when the lease payments are
15for the retirement of bonds issued by the commission before
16March 1, 1995 to pay for the building project; (g) made for
17payments due under installment contracts entered into before
18March 1, 1995; (h) made for payments of principal and interest
19on bonds issued under the Metropolitan Water Reclamation
20District Act to finance construction projects initiated before
21October 1, 1991; (h-4) made for stormwater management purposes
22by the Metropolitan Water Reclamation District of Greater
23Chicago under Section 12 of the Metropolitan Water Reclamation
24District Act; (i) made for payments of principal and interest
25on limited bonds, as defined in Section 3 of the Local
26Government Debt Reform Act, in an amount not to exceed the debt

 

 

10000SB0478sam001- 30 -LRB100 05142 HLH 26554 a

1service extension base less the amount in items (b), (c), and
2(e) of this definition for non-referendum obligations, except
3obligations initially issued pursuant to referendum and bonds
4described in subsection (h) of this definition; (j) made for
5payments of principal and interest on bonds issued under
6Section 15 of the Local Government Debt Reform Act; (k) made
7for payments of principal and interest on bonds authorized by
8Public Act 88-503 and issued under Section 20a of the Chicago
9Park District Act for aquarium or museum projects; (l) made for
10payments of principal and interest on bonds authorized by
11Public Act 87-1191 or 93-601 and (i) issued pursuant to Section
1221.2 of the Cook County Forest Preserve District Act, (ii)
13issued under Section 42 of the Cook County Forest Preserve
14District Act for zoological park projects, or (iii) issued
15under Section 44.1 of the Cook County Forest Preserve District
16Act for botanical gardens projects; (m) made pursuant to
17Section 34-53.5 of the School Code, whether levied annually or
18not; (n) made to fund expenses of providing joint recreational
19programs for persons with disabilities under Section 5-8 of the
20Park District Code or Section 11-95-14 of the Illinois
21Municipal Code; (o) made by the Chicago Park District for
22recreational programs for persons with disabilities under
23subsection (c) of Section 7.06 of the Chicago Park District
24Act; (p) made for contributions to a firefighter's pension fund
25created under Article 4 of the Illinois Pension Code, to the
26extent of the amount certified under item (5) of Section 4-134

 

 

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1of the Illinois Pension Code; (q) made by Ford Heights School
2District 169 under Section 17-9.02 of the School Code; and (r)
3made for the purpose of making employer contributions to the
4Public School Teachers' Pension and Retirement Fund of Chicago
5under Section 34-53 of the School Code. Notwithstanding the
6provisions of this amendatory Act of the 100th General
7Assembly, for levy years 2017 and 2018, this definition of
8"aggregate extension" applies to the City of Chicago School
9District #299 and each qualified school district that was
10subject to this definition of "aggregate extension" for the
112016 levy year.
12    "Aggregate extension" for all taxing districts to which
13this Law applies in accordance with Section 18-213, except for
14those taxing districts subject to paragraph (2) of subsection
15(e) of Section 18-213, means, except with respect to levy years
162017 and 2018, the annual corporate extension for the taxing
17district and those special purpose extensions that are made
18annually for the taxing district, excluding special purpose
19extensions: (a) made for the taxing district to pay interest or
20principal on general obligation bonds that were approved by
21referendum; (b) made for any taxing district to pay interest or
22principal on general obligation bonds issued before the date on
23which the referendum making this Law applicable to the taxing
24district is held; (c) made for any taxing district to pay
25interest or principal on bonds issued to refund or continue to
26refund those bonds issued before the date on which the

 

 

10000SB0478sam001- 32 -LRB100 05142 HLH 26554 a

1referendum making this Law applicable to the taxing district is
2held; (d) made for any taxing district to pay interest or
3principal on bonds issued to refund or continue to refund bonds
4issued after the date on which the referendum making this Law
5applicable to the taxing district is held if the bonds were
6approved by referendum after the date on which the referendum
7making this Law applicable to the taxing district is held; (e)
8made for any taxing district to pay interest or principal on
9revenue bonds issued before the date on which the referendum
10making this Law applicable to the taxing district is held for
11payment of which a property tax levy or the full faith and
12credit of the unit of local government is pledged; however, a
13tax for the payment of interest or principal on those bonds
14shall be made only after the governing body of the unit of
15local government finds that all other sources for payment are
16insufficient to make those payments; (f) made for payments
17under a building commission lease when the lease payments are
18for the retirement of bonds issued by the commission before the
19date on which the referendum making this Law applicable to the
20taxing district is held to pay for the building project; (g)
21made for payments due under installment contracts entered into
22before the date on which the referendum making this Law
23applicable to the taxing district is held; (h) made for
24payments of principal and interest on limited bonds, as defined
25in Section 3 of the Local Government Debt Reform Act, in an
26amount not to exceed the debt service extension base less the

 

 

10000SB0478sam001- 33 -LRB100 05142 HLH 26554 a

1amount in items (b), (c), and (e) of this definition for
2non-referendum obligations, except obligations initially
3issued pursuant to referendum; (i) made for payments of
4principal and interest on bonds issued under Section 15 of the
5Local Government Debt Reform Act; (j) made for a qualified
6airport authority to pay interest or principal on general
7obligation bonds issued for the purpose of paying obligations
8due under, or financing airport facilities required to be
9acquired, constructed, installed or equipped pursuant to,
10contracts entered into before March 1, 1996 (but not including
11any amendments to such a contract taking effect on or after
12that date); (k) made to fund expenses of providing joint
13recreational programs for persons with disabilities under
14Section 5-8 of the Park District Code or Section 11-95-14 of
15the Illinois Municipal Code; (l) made for contributions to a
16firefighter's pension fund created under Article 4 of the
17Illinois Pension Code, to the extent of the amount certified
18under item (5) of Section 4-134 of the Illinois Pension Code;
19and (m) made for the taxing district to pay interest or
20principal on general obligation bonds issued pursuant to
21Section 19-3.10 of the School Code. For levy years 2017 and
222018, this definition of "aggregate extension" applies to each
23qualified school district that was subject to this definition
24of "aggregate extension" for the 2016 levy year.
25    "Aggregate extension" for all taxing districts to which
26this Law applies in accordance with paragraph (2) of subsection

 

 

10000SB0478sam001- 34 -LRB100 05142 HLH 26554 a

1(e) of Section 18-213 means, except with respect to levy years
22017 and 2018, the annual corporate extension for the taxing
3district and those special purpose extensions that are made
4annually for the taxing district, excluding special purpose
5extensions: (a) made for the taxing district to pay interest or
6principal on general obligation bonds that were approved by
7referendum; (b) made for any taxing district to pay interest or
8principal on general obligation bonds issued before the
9effective date of this amendatory Act of 1997; (c) made for any
10taxing district to pay interest or principal on bonds issued to
11refund or continue to refund those bonds issued before the
12effective date of this amendatory Act of 1997; (d) made for any
13taxing district to pay interest or principal on bonds issued to
14refund or continue to refund bonds issued after the effective
15date of this amendatory Act of 1997 if the bonds were approved
16by referendum after the effective date of this amendatory Act
17of 1997; (e) made for any taxing district to pay interest or
18principal on revenue bonds issued before the effective date of
19this amendatory Act of 1997 for payment of which a property tax
20levy or the full faith and credit of the unit of local
21government is pledged; however, a tax for the payment of
22interest or principal on those bonds shall be made only after
23the governing body of the unit of local government finds that
24all other sources for payment are insufficient to make those
25payments; (f) made for payments under a building commission
26lease when the lease payments are for the retirement of bonds

 

 

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1issued by the commission before the effective date of this
2amendatory Act of 1997 to pay for the building project; (g)
3made for payments due under installment contracts entered into
4before the effective date of this amendatory Act of 1997; (h)
5made for payments of principal and interest on limited bonds,
6as defined in Section 3 of the Local Government Debt Reform
7Act, in an amount not to exceed the debt service extension base
8less the amount in items (b), (c), and (e) of this definition
9for non-referendum obligations, except obligations initially
10issued pursuant to referendum; (i) made for payments of
11principal and interest on bonds issued under Section 15 of the
12Local Government Debt Reform Act; (j) made for a qualified
13airport authority to pay interest or principal on general
14obligation bonds issued for the purpose of paying obligations
15due under, or financing airport facilities required to be
16acquired, constructed, installed or equipped pursuant to,
17contracts entered into before March 1, 1996 (but not including
18any amendments to such a contract taking effect on or after
19that date); (k) made to fund expenses of providing joint
20recreational programs for persons with disabilities under
21Section 5-8 of the Park District Code or Section 11-95-14 of
22the Illinois Municipal Code; and (l) made for contributions to
23a firefighter's pension fund created under Article 4 of the
24Illinois Pension Code, to the extent of the amount certified
25under item (5) of Section 4-134 of the Illinois Pension Code.
26For levy years 2017 and 2018, this definition of "aggregate

 

 

10000SB0478sam001- 36 -LRB100 05142 HLH 26554 a

1extension" applies to each qualified school district that was
2subject to this definition of "aggregate extension" for the
32016 levy year.
4    "Aggregate extension", except with respect to the City of
5Chicago School District #299 or a qualified school district,
6for levy years 2017 and 2018, means the annual corporate
7extension for the taxing district and those special purpose
8extensions that are made annually for the taxing district,
9excluding special purpose extensions: (a) made for the payment
10of principal and interest on bonds or other evidences of
11indebtedness issued by the taxing district; or (b) made for
12contributions to a pension fund created under the Illinois
13Pension Code. Notwithstanding the provisions of this
14definition of "aggregate extension", if a special purpose
15extension (i) made for the payment of principal and interest on
16bonds or other evidences of indebtedness issued by the taxing
17district or (ii) made for contributions to a pension fund
18created under the Illinois Pension Code was required to be
19included in a taxing district's aggregate extension for the
202016 levy year, then that special purpose extension is also
21included in the taxing district's aggregate extension for levy
22years 2017 and 2018; provided that the extension limitation for
23those extensions for levy years 2017 and 2018 shall be (1) the
24lesser of 5% or the percentage increase in the Consumer Price
25Index during the 12-month calendar year preceding the levy year
26or (2) the rate of increase approved by voters under Section

 

 

10000SB0478sam001- 37 -LRB100 05142 HLH 26554 a

118-205.
2    "Debt service extension base" means an amount equal to that
3portion of the extension for a taxing district for the 1994
4levy year, or for those taxing districts subject to this Law in
5accordance with Section 18-213, except for those subject to
6paragraph (2) of subsection (e) of Section 18-213, for the levy
7year in which the referendum making this Law applicable to the
8taxing district is held, or for those taxing districts subject
9to this Law in accordance with paragraph (2) of subsection (e)
10of Section 18-213 for the 1996 levy year, or for those taxing
11districts that become subject to this Law as a result of this
12amendatory Act of the 100th General Assembly for the 2016 levy
13year, constituting an extension for payment of principal and
14interest on bonds issued by the taxing district without
15referendum, but not including excluded non-referendum bonds.
16For park districts (i) that were first subject to this Law in
171991 or 1995 and (ii) whose extension for the 1994 levy year
18for the payment of principal and interest on bonds issued by
19the park district without referendum (but not including
20excluded non-referendum bonds) was less than 51% of the amount
21for the 1991 levy year constituting an extension for payment of
22principal and interest on bonds issued by the park district
23without referendum (but not including excluded non-referendum
24bonds), "debt service extension base" means an amount equal to
25that portion of the extension for the 1991 levy year
26constituting an extension for payment of principal and interest

 

 

10000SB0478sam001- 38 -LRB100 05142 HLH 26554 a

1on bonds issued by the park district without referendum (but
2not including excluded non-referendum bonds). A debt service
3extension base established or increased at any time pursuant to
4any provision of this Law, except Section 18-212, shall be
5increased each year commencing with the later of (i) the 2009
6levy year or (ii) the first levy year in which this Law becomes
7applicable to the taxing district, by the lesser of 5% or the
8percentage increase in the Consumer Price Index during the
912-month calendar year preceding the levy year. The debt
10service extension base may be established or increased as
11provided under Section 18-212. "Excluded non-referendum bonds"
12means (i) bonds authorized by Public Act 88-503 and issued
13under Section 20a of the Chicago Park District Act for aquarium
14and museum projects; (ii) bonds issued under Section 15 of the
15Local Government Debt Reform Act; or (iii) refunding
16obligations issued to refund or to continue to refund
17obligations initially issued pursuant to referendum.
18    "Special purpose extensions" include, but are not limited
19to, extensions for levies made on an annual basis for
20unemployment and workers' compensation, self-insurance,
21contributions to pension plans, and extensions made pursuant to
22Section 6-601 of the Illinois Highway Code for a road
23district's permanent road fund whether levied annually or not.
24The extension for a special service area is not included in the
25aggregate extension.
26    "Aggregate extension base" means the taxing district's

 

 

10000SB0478sam001- 39 -LRB100 05142 HLH 26554 a

1last preceding aggregate extension as adjusted under Sections
218-135, 18-215, and 18-230. An adjustment under Section 18-135
3shall be made for the 2007 levy year and all subsequent levy
4years whenever one or more counties within which a taxing
5district is located (i) used estimated valuations or rates when
6extending taxes in the taxing district for the last preceding
7levy year that resulted in the over or under extension of
8taxes, or (ii) increased or decreased the tax extension for the
9last preceding levy year as required by Section 18-135(c).
10Whenever an adjustment is required under Section 18-135, the
11aggregate extension base of the taxing district shall be equal
12to the amount that the aggregate extension of the taxing
13district would have been for the last preceding levy year if
14either or both (i) actual, rather than estimated, valuations or
15rates had been used to calculate the extension of taxes for the
16last levy year, or (ii) the tax extension for the last
17preceding levy year had not been adjusted as required by
18subsection (c) of Section 18-135. In the case of a home rule
19taxing district, the aggregate extension base for 2017 shall
20not include any amounts included in that taxing district's
21annual corporate extension for the 2016 levy year and expended
22for (i) the payment of principal and interest on bonds or other
23evidences of indebtedness issued by the home rule unit or (ii)
24contributions to a pension fund created under the Illinois
25Pension Code, and any special purpose extensions made by a home
26rule unit for those purposes in levy year 2017 or 2018 are not

 

 

10000SB0478sam001- 40 -LRB100 05142 HLH 26554 a

1included in the district's aggregate extension and shall not be
2subject to the limitations of this Law.
3    Notwithstanding any other provision of law, for levy year
42012, the aggregate extension base for West Northfield School
5District No. 31 in Cook County shall be $12,654,592.
6    "Levy year" has the same meaning as "year" under Section
71-155.
8    "New property" means (i) the assessed value, after final
9board of review or board of appeals action, of new improvements
10or additions to existing improvements on any parcel of real
11property that increase the assessed value of that real property
12during the levy year multiplied by the equalization factor
13issued by the Department under Section 17-30, (ii) the assessed
14value, after final board of review or board of appeals action,
15of real property not exempt from real estate taxation, which
16real property was exempt from real estate taxation for any
17portion of the immediately preceding levy year, multiplied by
18the equalization factor issued by the Department under Section
1917-30, including the assessed value, upon final stabilization
20of occupancy after new construction is complete, of any real
21property located within the boundaries of an otherwise or
22previously exempt military reservation that is intended for
23residential use and owned by or leased to a private corporation
24or other entity, (iii) in counties that classify in accordance
25with Section 4 of Article IX of the Illinois Constitution, an
26incentive property's additional assessed value resulting from

 

 

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1a scheduled increase in the level of assessment as applied to
2the first year final board of review market value, and (iv) any
3increase in assessed value due to oil or gas production from an
4oil or gas well required to be permitted under the Hydraulic
5Fracturing Regulatory Act that was not produced in or accounted
6for during the previous levy year. In addition, the county
7clerk in a county containing a population of 3,000,000 or more
8shall include in the 1997 recovered tax increment value for any
9school district, any recovered tax increment value that was
10applicable to the 1995 tax year calculations.
11    "Qualified airport authority" means an airport authority
12organized under the Airport Authorities Act and located in a
13county bordering on the State of Wisconsin and having a
14population in excess of 200,000 and not greater than 500,000.
15    "Recovered tax increment value" means, except as otherwise
16provided in this paragraph, the amount of the current year's
17equalized assessed value, in the first year after a
18municipality terminates the designation of an area as a
19redevelopment project area previously established under the
20Tax Increment Allocation Development Act in the Illinois
21Municipal Code, previously established under the Industrial
22Jobs Recovery Law in the Illinois Municipal Code, previously
23established under the Economic Development Project Area Tax
24Increment Act of 1995, or previously established under the
25Economic Development Area Tax Increment Allocation Act, of each
26taxable lot, block, tract, or parcel of real property in the

 

 

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1redevelopment project area over and above the initial equalized
2assessed value of each property in the redevelopment project
3area. For the taxes which are extended for the 1997 levy year,
4the recovered tax increment value for a non-home rule taxing
5district that first became subject to this Law for the 1995
6levy year because a majority of its 1994 equalized assessed
7value was in an affected county or counties shall be increased
8if a municipality terminated the designation of an area in 1993
9as a redevelopment project area previously established under
10the Tax Increment Allocation Development Act in the Illinois
11Municipal Code, previously established under the Industrial
12Jobs Recovery Law in the Illinois Municipal Code, or previously
13established under the Economic Development Area Tax Increment
14Allocation Act, by an amount equal to the 1994 equalized
15assessed value of each taxable lot, block, tract, or parcel of
16real property in the redevelopment project area over and above
17the initial equalized assessed value of each property in the
18redevelopment project area. In the first year after a
19municipality removes a taxable lot, block, tract, or parcel of
20real property from a redevelopment project area established
21under the Tax Increment Allocation Development Act in the
22Illinois Municipal Code, the Industrial Jobs Recovery Law in
23the Illinois Municipal Code, or the Economic Development Area
24Tax Increment Allocation Act, "recovered tax increment value"
25means the amount of the current year's equalized assessed value
26of each taxable lot, block, tract, or parcel of real property

 

 

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1removed from the redevelopment project area over and above the
2initial equalized assessed value of that real property before
3removal from the redevelopment project area.
4    Except as otherwise provided in this Section, "limiting
5rate" means a fraction the numerator of which is the last
6preceding aggregate extension base times an amount equal to one
7plus the extension limitation defined in this Section and the
8denominator of which is the current year's equalized assessed
9value of all real property in the territory under the
10jurisdiction of the taxing district during the prior levy year.
11For those taxing districts that reduced their aggregate
12extension for the last preceding levy year, the highest
13aggregate extension in any of the last 3 preceding levy years
14shall be used for the purpose of computing the limiting rate.
15The denominator shall not include new property or the recovered
16tax increment value. If a new rate, a rate decrease, or a
17limiting rate increase has been approved at an election held
18after March 21, 2006, then (i) the otherwise applicable
19limiting rate shall be increased by the amount of the new rate
20or shall be reduced by the amount of the rate decrease, as the
21case may be, or (ii) in the case of a limiting rate increase,
22the limiting rate shall be equal to the rate set forth in the
23proposition approved by the voters for each of the years
24specified in the proposition, after which the limiting rate of
25the taxing district shall be calculated as otherwise provided.
26In the case of a taxing district that obtained referendum

 

 

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1approval for an increased limiting rate on March 20, 2012, the
2limiting rate for tax year 2012 shall be the rate that
3generates the approximate total amount of taxes extendable for
4that tax year, as set forth in the proposition approved by the
5voters; this rate shall be the final rate applied by the county
6clerk for the aggregate of all capped funds of the district for
7tax year 2012.
8    "Qualified school district" means, for levy years 2017 and
92018, a school district that has been granted a financial
10hardship exemption from this amendatory Act of the 100th
11General Assembly by the State Superintendent of Education; to
12be eligible for such an exemption, one or more of the following
13criteria must apply:
14        (1) the district meets the conditions described in
15    subsection (a) of Section 1A-8 of the School Code or in
16    paragraph (3) or (5) of subsection (b) of Section 1A-8 of
17    the School Code; to determine if a school district meets
18    this criteria, the State Superintendent of Education may
19    require a school district, including any district subject
20    to Article 34A of this Code, to share financial information
21    relevant to a proper investigation of the district's
22    financial condition;
23        (2) the equalized assessed valuation used in
24    calculating the district's general State aid claim under
25    Section 18-8.05 of the School Code, or the district's
26    evidence-based funding claim under Section 18-8.15 of the

 

 

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1    School Code, as applicable, for the year in which the
2    district is applying has decreased by 10% or more compared
3    to equalized assessed valuation used for such calculations
4    in the previous school year;
5        (3) the average daily attendance used in calculating
6    the district's general State aid claim, under Section
7    18-8.05 of the School Code, or the district's
8    evidence-based funding claim under Section 18-8.15 of the
9    School Code, as applicable, for the year in which the
10    district is applying has decreased by 5% or more compared
11    to the average daily attendance used for such calculations
12    in the previous school year;
13        (4) fifty percent or more of the pupils enrolled in the
14    district qualify for free or reduced lunch;
15        (5) twenty percent or more of the pupils enrolled in
16    the district have an individualized education plan (IEP);
17    or
18        (6) the district is a Tier 1 district, as defined in
19    subparagraph (A) of subsection (g) of Section 18-8.15 of
20    the School Code.
21    After independently verifying that a district meets one or
22more of the criteria set forth in items (1) through (6), the
23State Superintendent shall notify the appropriate taxing
24authorities that the district is to be exempt from the
25provisions of this amendatory Act of the 100th General Assembly
26for the next appropriate levy year. The exemption shall be for

 

 

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1a period of one levy year. School districts may reapply on an
2annual basis to be exempt from the provisions of this
3amendatory Act of the 100th General Assembly.
4(Source: P.A. 98-6, eff. 3-29-13; 98-23, eff. 6-17-13; 99-143,
5eff. 7-27-15; 99-521, eff. 6-1-17.)
 
6    (35 ILCS 200/18-205)
7    Sec. 18-205. Referendum to increase the extension
8limitation.
9    (a) A taxing district is limited to an extension limitation
10as defined in Section 18-185 of 5% or the percentage increase
11in the Consumer Price Index during the 12-month calendar year
12preceding the levy year, whichever is less. A taxing district
13may increase its extension limitation for one or more levy
14years if that taxing district holds a referendum before the
15levy date for the first levy year at which a majority of voters
16voting on the issue approves adoption of a higher extension
17limitation. Referenda shall be conducted at a regularly
18scheduled election in accordance with the Election Code.
19    (b) The question shall be presented in substantially the
20following manner for all elections held after March 21, 2006:
21        Shall the extension limitation under the Property Tax
22    Extension Limitation Law for (insert the legal name,
23    number, if any, and county or counties of the taxing
24    district and geographic or other common name by which a
25    school or community college district is known and referred

 

 

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1    to), Illinois, be increased from (applicable extension
2    limitation set forth in Section 18-185) the lesser of 5% or
3    the percentage increase in the Consumer Price Index over
4    the prior levy year to (insert the percentage of the
5    proposed increase)% per year for (insert each levy year for
6    which the increased extension limitation will apply)?
7    (c) The votes must be recorded as "Yes" or "No".
8If a majority of voters voting on the issue approves the
9adoption of the increase, the increase shall be applicable for
10each levy year specified.
11    (d) The ballot for any question submitted pursuant to this
12Section shall have printed thereon, but not as a part of the
13question submitted, only the following supplemental
14information (which shall be supplied to the election authority
15by the taxing district) in substantially the following form:
16        (1) For the (insert the first levy year for which the
17    increased extension limitation will be applicable) levy
18    year the approximate amount of the additional tax
19    extendable against property containing a single family
20    residence and having a fair market value at the time of the
21    referendum of $100,000 is estimated to be $....
22        (2) Based upon an average annual percentage increase
23    (or decrease) in the market value of such property of ...%
24    (insert percentage equal to the average annual percentage
25    increase or decrease for the prior 3 levy years, at the
26    time the submission of the question is initiated by the

 

 

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1    taxing district, in the amount of (A) the equalized
2    assessed value of the taxable property in the taxing
3    district less (B) the new property included in the
4    equalized assessed value), the approximate amount of the
5    additional tax extendable against such property for the ...
6    levy year is estimated to be $... and for the ... levy year
7    is estimated to be $....
8    Paragraph (2) shall be included only if the increased
9extension limitation will be applicable for more than one year
10and shall list each levy year for which the increased extension
11limitation will be applicable. The additional tax shown for
12each levy year shall be the approximate dollar amount of the
13increase over the amount of the most recently completed
14extension at the time the submission of the question is
15initiated by the taxing district. The approximate amount of the
16additional tax extendable shown in paragraphs (1) and (2) shall
17be calculated by multiplying $100,000 (the fair market value of
18the property without regard to any property tax exemptions) by
19(i) the percentage level of assessment prescribed for that
20property by statute, or by ordinance of the county board in
21counties that classify property for purposes of taxation in
22accordance with Section 4 of Article IX of the Illinois
23Constitution; (ii) the most recent final equalization factor
24certified to the county clerk by the Department of Revenue at
25the time the taxing district initiates the submission of the
26proposition to the electors; (iii) the last known aggregate

 

 

10000SB0478sam001- 49 -LRB100 05142 HLH 26554 a

1extension base of the taxing district at the time the
2submission of the question is initiated by the taxing district;
3and (iv) the difference between the percentage increase
4proposed in the question and the otherwise applicable extension
5limitation under Section 18-185 the lesser of 5% or the
6percentage increase in the Consumer Price Index for the prior
7levy year (or an estimate of the percentage increase for the
8prior levy year if the increase is unavailable at the time the
9submission of the question is initiated by the taxing
10district); and dividing the result by the last known equalized
11assessed value of the taxing district at the time the
12submission of the question is initiated by the taxing district.
13This amendatory Act of the 97th General Assembly is intended to
14clarify the existing requirements of this Section, and shall
15not be construed to validate any prior non-compliant referendum
16language. Any notice required to be published in connection
17with the submission of the question shall also contain this
18supplemental information and shall not contain any other
19supplemental information. Any error, miscalculation, or
20inaccuracy in computing any amount set forth on the ballot or
21in the notice that is not deliberate shall not invalidate or
22affect the validity of any proposition approved. Notice of the
23referendum shall be published and posted as otherwise required
24by law, and the submission of the question shall be initiated
25as provided by law.
26(Source: P.A. 97-1087, eff. 8-24-12.)
 

 

 

10000SB0478sam001- 50 -LRB100 05142 HLH 26554 a

1    (35 ILCS 200/18-213)
2    Sec. 18-213. Referenda on applicability of the Property Tax
3Extension Limitation Law.
4    (a) The provisions of this Section do not apply to a taxing
5district subject to this Law because a majority of its 1990
6equalized assessed value is in a county or counties contiguous
7to a county of 3,000,000 or more inhabitants, or because a
8majority of its 1994 equalized assessed value is in an affected
9county and the taxing district was not subject to this Law
10before the 1995 levy year.
11    (b) The county board of a county that is not subject to
12this Law may, by ordinance or resolution, submit to the voters
13of the county the question of whether to make all non-home rule
14taxing districts that have all or a portion of their equalized
15assessed valuation situated in the county subject to this Law
16in the manner set forth in this Section.
17    For purposes of this Section only:
18    "Taxing district" has the same meaning provided in Section
191-150.
20    "Equalized assessed valuation" means the equalized
21assessed valuation for a taxing district for the immediately
22preceding levy year.
23    (c) The ordinance or resolution shall request the
24submission of the proposition at any election, except a
25consolidated primary election, for the purpose of voting for or

 

 

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1against making the Property Tax Extension Limitation Law
2applicable to all non-home rule taxing districts that have all
3or a portion of their equalized assessed valuation situated in
4the county.
5    The question shall be placed on a separate ballot and shall
6be in substantially the following form:
7        Shall the Property Tax Extension Limitation Law (35
8    ILCS 200/18-185 through 18-245), which limits annual
9    property tax extension increases, apply to non-home rule
10    taxing districts with all or a portion of their equalized
11    assessed valuation located in (name of county)?
12Votes on the question shall be recorded as "yes" or "no".
13    (d) The county clerk shall order the proposition submitted
14to the electors of the county at the election specified in the
15ordinance or resolution. If part of the county is under the
16jurisdiction of a board or boards of election commissioners,
17the county clerk shall submit a certified copy of the ordinance
18or resolution to each board of election commissioners, which
19shall order the proposition submitted to the electors of the
20taxing district within its jurisdiction at the election
21specified in the ordinance or resolution.
22    (e) (1) With respect to taxing districts having all of
23    their equalized assessed valuation located in the county,
24    if a majority of the votes cast on the proposition are in
25    favor of the proposition, then this Law becomes applicable
26    to the taxing district beginning on January 1 of the year

 

 

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1    following the date of the referendum.
2        (2) With respect to taxing districts that meet all the
3    following conditions this Law shall become applicable to
4    the taxing district beginning on January 1, 1997. The
5    districts to which this paragraph (2) is applicable
6            (A) do not have all of their equalized assessed
7        valuation located in a single county,
8            (B) have equalized assessed valuation in an
9        affected county,
10            (C) meet the condition that each county, other than
11        an affected county, in which any of the equalized
12        assessed valuation of the taxing district is located
13        has held a referendum under this Section at any
14        election, except a consolidated primary election, held
15        prior to the effective date of this amendatory Act of
16        1997, and
17            (D) have a majority of the district's equalized
18        assessed valuation located in one or more counties in
19        each of which the voters have approved a referendum
20        under this Section prior to the effective date of this
21        amendatory Act of 1997. For purposes of this Section,
22        in determining whether a majority of the equalized
23        assessed valuation of the taxing district is located in
24        one or more counties in which the voters have approved
25        a referendum under this Section, the equalized
26        assessed valuation of the taxing district in any

 

 

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1        affected county shall be included with the equalized
2        assessed value of the taxing district in counties in
3        which the voters have approved the referendum.
4        (3) With respect to taxing districts that do not have
5    all of their equalized assessed valuation located in a
6    single county and to which paragraph (2) of subsection (e)
7    is not applicable, if each county other than an affected
8    county in which any of the equalized assessed valuation of
9    the taxing district is located has held a referendum under
10    this Section at any election, except a consolidated primary
11    election, held in any year and if a majority of the
12    equalized assessed valuation of the taxing district is
13    located in one or more counties that have each approved a
14    referendum under this Section, then this Law shall become
15    applicable to the taxing district on January 1 of the year
16    following the year in which the last referendum in a county
17    in which the taxing district has any equalized assessed
18    valuation is held. For the purposes of this Law, the last
19    referendum shall be deemed to be the referendum making this
20    Law applicable to the taxing district. For purposes of this
21    Section, in determining whether a majority of the equalized
22    assessed valuation of the taxing district is located in one
23    or more counties that have approved a referendum under this
24    Section, the equalized assessed valuation of the taxing
25    district in any affected county shall be included with the
26    equalized assessed value of the taxing district in counties

 

 

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1    that have approved the referendum.
2    (f) Immediately after a referendum is held under this
3Section, the county clerk of the county holding the referendum
4shall give notice of the referendum having been held and its
5results to all taxing districts that have all or a portion of
6their equalized assessed valuation located in the county, the
7county clerk of any other county in which any of the equalized
8assessed valuation of any taxing district is located, and the
9Department of Revenue. After the last referendum affecting a
10multi-county taxing district is held, the Department of Revenue
11shall determine whether the taxing district is subject to this
12Law and, if so, shall notify the taxing district and the county
13clerks of all of the counties in which a portion of the
14equalized assessed valuation of the taxing district is located
15that, beginning the following January 1, the taxing district is
16subject to this Law. For each taxing district subject to
17paragraph (2) of subsection (e) of this Section, the Department
18of Revenue shall notify the taxing district and the county
19clerks of all of the counties in which a portion of the
20equalized assessed valuation of the taxing district is located
21that, beginning January 1, 1997, the taxing district is subject
22to this Law.
23    (g) Referenda held under this Section shall be conducted in
24accordance with the Election Code.
25    (h) Notwithstanding any other provision of law, no
26referenda may be held under this Section with respect to levy

 

 

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1years 2017 and 2018.
2(Source: P.A. 89-510, eff. 7-11-96; 89-718, eff. 3-7-97.)
 
3    (35 ILCS 200/18-214)
4    Sec. 18-214. Referenda on removal of the applicability of
5the Property Tax Extension Limitation Law to non-home rule
6taxing districts.
7    (a) The provisions of this Section do not apply to a taxing
8district that is subject to this Law because a majority of its
91990 equalized assessed value is in a county or counties
10contiguous to a county of 3,000,000 or more inhabitants, or
11because a majority of its 1994 equalized assessed value is in
12an affected county and the taxing district was not subject to
13this Law before the 1995 levy year.
14    (b) For purposes of this Section only:
15    "Taxing district" means any non-home rule taxing district
16that became subject to this Law under Section 18-213 of this
17Law.
18    "Equalized assessed valuation" means the equalized
19assessed valuation for a taxing district for the immediately
20preceding levy year.
21    (c) The county board of a county that became subject to
22this Law by a referendum approved by the voters of the county
23under Section 18-213 may, by ordinance or resolution, in the
24manner set forth in this Section, submit to the voters of the
25county the question of whether this Law applies to all non-home

 

 

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1rule taxing districts that have all or a portion of their
2equalized assessed valuation situated in the county in the
3manner set forth in this Section.
4    (d) The ordinance or resolution shall request the
5submission of the proposition at any election, except a
6consolidated primary election, for the purpose of voting for or
7against the continued application of the Property Tax Extension
8Limitation Law to all non-home rule taxing districts that have
9all or a portion of their equalized assessed valuation situated
10in the county.
11    The question shall be placed on a separate ballot and shall
12be in substantially the following form:
13        Shall the Property Tax Extension Limitation Law (35
14    ILCS 200/18-185 through 35 ILCS 200/18-245), which limits
15    annual property tax extension increases, apply to non-home
16    rule taxing districts with all or a portion of their
17    equalized assessed valuation located in (name of county)?
18Votes on the question shall be recorded as "yes" or "no".
19    (e) The county clerk shall order the proposition submitted
20to the electors of the county at the election specified in the
21ordinance or resolution. If part of the county is under the
22jurisdiction of a board or boards of election commissioners,
23the county clerk shall submit a certified copy of the ordinance
24or resolution to each board of election commissioners, which
25shall order the proposition submitted to the electors of the
26taxing district within its jurisdiction at the election

 

 

10000SB0478sam001- 57 -LRB100 05142 HLH 26554 a

1specified in the ordinance or resolution.
2    (f) With respect to taxing districts having all of their
3equalized assessed valuation located in one county, if a
4majority of the votes cast on the proposition are against the
5proposition, then this Law shall not apply to the taxing
6district beginning on January 1 of the year following the date
7of the referendum.
8    (g) With respect to taxing districts that do not have all
9of their equalized assessed valuation located in a single
10county, if both of the following conditions are met, then this
11Law shall no longer apply to the taxing district beginning on
12January 1 of the year following the date of the referendum.
13        (1) Each county in which the district has any equalized
14    assessed valuation must either, (i) have held a referendum
15    under this Section, (ii) be an affected county, or (iii)
16    have held a referendum under Section 18-213 at which the
17    voters rejected the proposition at the most recent election
18    at which the question was on the ballot in the county.
19        (2) The majority of the equalized assessed valuation of
20    the taxing district, other than any equalized assessed
21    valuation in an affected county, is in one or more counties
22    in which the voters rejected the proposition. For purposes
23    of this Section, in determining whether a majority of the
24    equalized assessed valuation of the taxing district is
25    located in one or more counties in which the voters have
26    rejected the proposition under this Section, the equalized

 

 

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1    assessed valuation of any taxing district in a county which
2    has held a referendum under Section 18-213 at which the
3    voters rejected that proposition, at the most recent
4    election at which the question was on the ballot in the
5    county, will be included with the equalized assessed value
6    of the taxing district in counties in which the voters have
7    rejected the referendum held under this Section.
8    (h) Immediately after a referendum is held under this
9Section, the county clerk of the county holding the referendum
10shall give notice of the referendum having been held and its
11results to all taxing districts that have all or a portion of
12their equalized assessed valuation located in the county, the
13county clerk of any other county in which any of the equalized
14assessed valuation of any such taxing district is located, and
15the Department of Revenue. After the last referendum affecting
16a multi-county taxing district is held, the Department of
17Revenue shall determine whether the taxing district is no
18longer subject to this Law and, if the taxing district is no
19longer subject to this Law, the Department of Revenue shall
20notify the taxing district and the county clerks of all of the
21counties in which a portion of the equalized assessed valuation
22of the taxing district is located that, beginning on January 1
23of the year following the date of the last referendum, the
24taxing district is no longer subject to this Law.
25    (i) Notwithstanding any other provision of law, no
26referenda may be held under this Section with respect to levy

 

 

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1years 2017 and 2018.
2(Source: P.A. 89-718, eff. 3-7-97.)
 
3    (35 ILCS 200/18-242 new)
4    Sec. 18-242. Home rule. This Division 5 is a limitation,
5under subsection (g) of Section 6 of Article VII of the
6Illinois Constitution, on the power of home rule units to tax.
 
7    Section 10. The School Code is amended by changing Sections
82-3.25g, 10-22.34c, 27-6, 27-7, and 27-24.2 and by adding
9Section 22-62 as follows:
 
10    (105 ILCS 5/2-3.25g)  (from Ch. 122, par. 2-3.25g)
11    Sec. 2-3.25g. Waiver or modification of mandates within the
12School Code and administrative rules and regulations.
13    (a) In this Section:
14        "Board" means a school board or the governing board or
15    administrative district, as the case may be, for a joint
16    agreement.
17        "Eligible applicant" means a school district, joint
18    agreement made up of school districts, or regional
19    superintendent of schools on behalf of schools and programs
20    operated by the regional office of education.
21        "Implementation date" has the meaning set forth in
22    Section 24A-2.5 of this Code.
23        "State Board" means the State Board of Education.

 

 

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1    (b) Notwithstanding any other provisions of this School
2Code or any other law of this State to the contrary, eligible
3applicants may petition the State Board of Education for the
4waiver or modification of the mandates of this School Code or
5of the administrative rules and regulations promulgated by the
6State Board of Education. Waivers or modifications of
7administrative rules and regulations and modifications of
8mandates of this School Code may be requested when an eligible
9applicant demonstrates that it can address the intent of the
10rule or mandate in a more effective, efficient, or economical
11manner or when necessary to stimulate innovation or improve
12student performance. Waivers of mandates of the School Code may
13be requested when the waivers are necessary to stimulate
14innovation or improve student performance. Waivers may not be
15requested from laws, rules, and regulations pertaining to
16special education, teacher educator licensure, teacher tenure
17and seniority, or Section 5-2.1 of this Code or from compliance
18with the No Child Left Behind Act of 2001 (Public Law 107-110).
19Eligible applicants may not seek a waiver or seek a
20modification of a mandate regarding the requirements for (i)
21student performance data to be a significant factor in teacher
22or principal evaluations or (ii) teachers and principals to be
23rated using the 4 categories of "excellent", "proficient",
24"needs improvement", or "unsatisfactory". On September 1,
252014, any previously authorized waiver or modification from
26such requirements shall terminate.

 

 

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1    (c) Eligible applicants, as a matter of inherent managerial
2policy, and any Independent Authority established under
3Section 2-3.25f-5 of this Code may submit an application for a
4waiver or modification authorized under this Section. Each
5application must include a written request by the eligible
6applicant or Independent Authority and must demonstrate that
7the intent of the mandate can be addressed in a more effective,
8efficient, or economical manner or be based upon a specific
9plan for improved student performance and school improvement.
10Any eligible applicant requesting a waiver or modification for
11the reason that intent of the mandate can be addressed in a
12more economical manner shall include in the application a
13fiscal analysis showing current expenditures on the mandate and
14projected savings resulting from the waiver or modification.
15Applications and plans developed by eligible applicants must be
16approved by the board or regional superintendent of schools
17applying on behalf of schools or programs operated by the
18regional office of education following a public hearing on the
19application and plan and the opportunity for the board or
20regional superintendent to hear testimony from staff directly
21involved in its implementation, parents, and students. The time
22period for such testimony shall be separate from the time
23period established by the eligible applicant for public comment
24on other matters. If the applicant is a school district or
25joint agreement requesting a waiver or modification of Section
2627-6 of this Code, the public hearing shall be held on a day

 

 

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1other than the day on which a regular meeting of the board is
2held.
3    (c-5) If the applicant is a school district, then the
4district shall post information that sets forth the time, date,
5place, and general subject matter of the public hearing on its
6Internet website at least 14 days prior to the hearing. If the
7district is requesting to increase the fee charged for driver
8education authorized pursuant to Section 27-24.2 of this Code,
9the website information shall include the proposed amount of
10the fee the district will request. All school districts must
11publish a notice of the public hearing at least 7 days prior to
12the hearing in a newspaper of general circulation within the
13school district that sets forth the time, date, place, and
14general subject matter of the hearing. Districts requesting to
15increase the fee charged for driver education shall include in
16the published notice the proposed amount of the fee the
17district will request. If the applicant is a joint agreement or
18regional superintendent, then the joint agreement or regional
19superintendent shall post information that sets forth the time,
20date, place, and general subject matter of the public hearing
21on its Internet website at least 14 days prior to the hearing.
22If the joint agreement or regional superintendent is requesting
23to increase the fee charged for driver education authorized
24pursuant to Section 27-24.2 of this Code, the website
25information shall include the proposed amount of the fee the
26applicant will request. All joint agreements and regional

 

 

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1superintendents must publish a notice of the public hearing at
2least 7 days prior to the hearing in a newspaper of general
3circulation in each school district that is a member of the
4joint agreement or that is served by the educational service
5region that sets forth the time, date, place, and general
6subject matter of the hearing, provided that a notice appearing
7in a newspaper generally circulated in more than one school
8district shall be deemed to fulfill this requirement with
9respect to all of the affected districts. Joint agreements or
10regional superintendents requesting to increase the fee
11charged for driver education shall include in the published
12notice the proposed amount of the fee the applicant will
13request. The eligible applicant must notify in writing the
14affected exclusive collective bargaining agent and those State
15legislators representing the eligible applicant's territory of
16its intent to seek approval of a waiver or modification and of
17the hearing to be held to take testimony from staff. The
18affected exclusive collective bargaining agents shall be
19notified of such public hearing at least 7 days prior to the
20date of the hearing and shall be allowed to attend such public
21hearing. The eligible applicant shall attest to compliance with
22all of the notification and procedural requirements set forth
23in this Section.
24    (d) A request for a waiver or modification of
25administrative rules and regulations or for a modification of
26mandates contained in this School Code shall be submitted to

 

 

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1the State Board of Education within 15 days after approval by
2the board or regional superintendent of schools. The
3application as submitted to the State Board of Education shall
4include a description of the public hearing. Except with
5respect to contracting for adaptive driver education, an
6eligible applicant wishing to request a modification or waiver
7of administrative rules of the State Board of Education
8regarding contracting with a commercial driver training school
9to provide the course of study authorized under Section 27-24.2
10of this Code must provide evidence with its application that
11the commercial driver training school with which it will
12contract holds a license issued by the Secretary of State under
13Article IV of Chapter 6 of the Illinois Vehicle Code and that
14each instructor employed by the commercial driver training
15school to provide instruction to students served by the school
16district holds a valid teaching certificate or teaching
17license, as applicable, issued under the requirements of this
18Code and rules of the State Board of Education. Such evidence
19must include, but need not be limited to, a list of each
20instructor assigned to teach students served by the school
21district, which list shall include the instructor's name,
22personal identification number as required by the State Board
23of Education, birth date, and driver's license number. If the
24modification or waiver is granted, then the eligible applicant
25shall notify the State Board of Education of any changes in the
26personnel providing instruction within 15 calendar days after

 

 

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1an instructor leaves the program or a new instructor is hired.
2Such notification shall include the instructor's name,
3personal identification number as required by the State Board
4of Education, birth date, and driver's license number. If a
5school district maintains an Internet website, then the
6district shall post a copy of the final contract between the
7district and the commercial driver training school on the
8district's Internet website. If no Internet website exists,
9then the district shall make available the contract upon
10request. A record of all materials in relation to the
11application for contracting must be maintained by the school
12district and made available to parents and guardians upon
13request. The instructor's date of birth and driver's license
14number and any other personally identifying information as
15deemed by the federal Driver's Privacy Protection Act of 1994
16must be redacted from any public materials. Following receipt
17of the waiver or modification request, the State Board shall
18have 45 days to review the application and request. If the
19State Board fails to disapprove the application within that 45
20day period, the waiver or modification shall be deemed granted.
21The State Board may disapprove any request if it is not based
22upon sound educational practices, endangers the health or
23safety of students or staff, compromises equal opportunities
24for learning, or fails to demonstrate that the intent of the
25rule or mandate can be addressed in a more effective,
26efficient, or economical manner or have improved student

 

 

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1performance as a primary goal. Any request disapproved by the
2State Board may be appealed to the General Assembly by the
3eligible applicant as outlined in this Section.
4    A request for a waiver from mandates contained in this
5School Code shall be submitted to the State Board within 15
6days after approval by the board or regional superintendent of
7schools. The application as submitted to the State Board of
8Education shall include a description of the public hearing.
9The description shall include, but need not be limited to, the
10means of notice, the number of people in attendance, the number
11of people who spoke as proponents or opponents of the waiver, a
12brief description of their comments, and whether there were any
13written statements submitted. The State Board shall review the
14applications and requests for completeness and shall compile
15the requests in reports to be filed with the General Assembly.
16The State Board shall file reports outlining the waivers
17requested by eligible applicants and appeals by eligible
18applicants of requests disapproved by the State Board with the
19Senate and the House of Representatives before each March 1 and
20October 1. The General Assembly may disapprove the report of
21the State Board in whole or in part within 60 calendar days
22after each house of the General Assembly next convenes after
23the report is filed by adoption of a resolution by a record
24vote of the majority of members elected in each house. If the
25General Assembly fails to disapprove any waiver request or
26appealed request within such 60 day period, the waiver or

 

 

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1modification shall be deemed granted. Any resolution adopted by
2the General Assembly disapproving a report of the State Board
3in whole or in part shall be binding on the State Board.
4    (e) An approved waiver or modification (except a waiver
5from or modification to a physical education mandate) may
6remain in effect for a period not to exceed 5 school years and
7may be renewed upon application by the eligible applicant.
8However, such waiver or modification may be changed within that
95-year period by a board or regional superintendent of schools
10applying on behalf of schools or programs operated by the
11regional office of education following the procedure as set
12forth in this Section for the initial waiver or modification
13request. If neither the State Board of Education nor the
14General Assembly disapproves, the change is deemed granted.
15    An approved waiver from or modification to a physical
16education mandate may remain in effect for a period not to
17exceed 2 school years and may be renewed no more than 2 times
18upon application by the eligible applicant. An approved waiver
19from or modification to a physical education mandate may be
20changed within the 2-year period by the board or regional
21superintendent of schools, whichever is applicable, following
22the procedure set forth in this Section for the initial waiver
23or modification request. If neither the State Board of
24Education nor the General Assembly disapproves, the change is
25deemed granted.
26    (f) (Blank).

 

 

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1(Source: P.A. 98-513, eff. 1-1-14; 98-739, eff. 7-16-14;
298-1155, eff. 1-9-15; 99-78, eff. 7-20-15.)
 
3    (105 ILCS 5/10-22.34c)
4    Sec. 10-22.34c. Third party non-instructional services.
5    (a) A board of education may enter into a contract with a
6third party for non-instructional services currently performed
7by any employee or bargaining unit member or lay off those
8educational support personnel employees upon 90 days written
9notice to the affected employees, provided that:
10        (1) a contract must not be entered into and become
11    effective during the term of a collective bargaining
12    agreement, as that term is set forth in the agreement,
13    covering any employees who perform the non-instructional
14    services;
15        (2) a contract may only take effect upon the expiration
16    of an existing collective bargaining agreement;
17        (3) any third party that submits a bid to perform the
18    non-instructional services shall provide the following:
19            (A) evidence of liability insurance in scope and
20        amount equivalent to the liability insurance provided
21        by the school board pursuant to Section 10-22.3 of this
22        Code;
23            (B) salaries or wages for the third party's
24        employees who will perform the non-instructional
25        services comparable to the salaries or wages provided

 

 

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1        to school board employees who perform those services a
2        benefits package for the third party's employees who
3        will perform the non-instructional services comparable
4        to the benefits package provided to school board
5        employees who perform those services;
6            (C) a list of the number of employees who will
7        provide the non-instructional services, the job
8        classifications of those employees, and the wages the
9        third party will pay those employees;
10            (D) a minimum 3-year cost projection, using
11        generally accepted accounting principles and which the
12        third party is prohibited from increasing if the bid is
13        accepted by the school board, for each and every
14        expenditure category and account for performing the
15        non-instructional services; if the bid is accepted,
16        the school board shall file a copy of the cost
17        projection submitted with the bid to the State Board of
18        Education;
19            (E) composite information about the criminal and
20        disciplinary records, including alcohol or other
21        substance abuse, Department of Children and Family
22        Services complaints and investigations, traffic
23        violations, and license revocations or any other
24        licensure problems, of any employees who may perform
25        the non-instructional services, provided that the
26        individual names and other identifying information of

 

 

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1        employees need not be provided with the submission of
2        the bid, but must be made available upon request of the
3        school board; and
4            (F) an affidavit, notarized by the president or
5        chief executive officer of the third party, that each
6        of its employees has completed a criminal background
7        check as required by Section 10-21.9 of this Code
8        within 3 months prior to submission of the bid,
9        provided that the results of such background checks
10        need not be provided with the submission of the bid,
11        but must be made available upon request of the school
12        board;
13        (4) a contract must not be entered into unless the
14    school board provides a cost comparison, using generally
15    accepted accounting principles, of each and every
16    expenditure category and account that the school board
17    projects it would incur over the term of the contract if it
18    continued to perform the non-instructional services using
19    its own employees with each and every expenditure category
20    and account that is projected a third party would incur if
21    a third party performed the non-instructional services;
22        (5) review and consideration of all bids by third
23    parties to perform the non-instructional services shall
24    take place in open session of a regularly scheduled school
25    board meeting, unless the exclusive bargaining
26    representative of the employees who perform the

 

 

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1    non-instructional services, if any such exclusive
2    bargaining representative exists, agrees in writing that
3    such review and consideration can take place in open
4    session at a specially scheduled school board meeting;
5        (6) a minimum of one public hearing, conducted by the
6    school board prior to a regularly scheduled school board
7    meeting, to discuss the school board's proposal to contract
8    with a third party to perform the non-instructional
9    services must be held before the school board may enter
10    into such a contract; the school board must provide notice
11    to the public of the date, time, and location of the first
12    public hearing on or before the initial date that bids to
13    provide the non-instructional services are solicited or a
14    minimum of 30 days prior to entering into such a contract,
15    whichever provides a greater period of notice;
16        (7) a contract shall contain provisions requiring the
17    contractor to offer available employee positions pursuant
18    to the contract to qualified school district employees
19    whose employment is terminated because of the contract; and
20        (8) a contract shall contain provisions requiring the
21    contractor to comply with a policy of nondiscrimination and
22    equal employment opportunity for all persons and to take
23    affirmative steps to provide equal opportunity for all
24    persons.
25    (b) Notwithstanding subsection (a) of this Section, a board
26of education may enter into a contract, of no longer than 3

 

 

10000SB0478sam001- 72 -LRB100 05142 HLH 26554 a

1months in duration, with a third party for non-instructional
2services currently performed by an employee or bargaining unit
3member for the purpose of augmenting the current workforce in
4an emergency situation that threatens the safety or health of
5the school district's students or staff, provided that the
6school board meets all of its obligations under the Illinois
7Educational Labor Relations Act.
8    (c) The changes to this Section made by this amendatory Act
9of the 95th General Assembly are not applicable to
10non-instructional services of a school district that on the
11effective date of this amendatory Act of the 95th General
12Assembly are performed for the school district by a third
13party.
14    (d) Beginning July 1, 2022, the State Board of Education
15shall review and analyze the cost projection information
16provided by boards of education under subparagraph (D) of
17paragraph (3) of subsection (a) of this Section and determine
18the effects that the contracts had on school districts and the
19State, including any cost savings and economic benefits. The
20State Board of Education shall complete the review and report
21its findings to the Governor and the General Assembly by
22December 31, 2022.
23    From July 1, 2022 until January 1, 2023, no board of
24education may enter into any new contract with a third party
25for non-instructional services under this Section. However,
26this prohibition shall not affect any contracts entered into

 

 

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1before July 1, 2022 or renewals of contracts entered into
2before July 1, 2022.
3    Beginning January 1, 2023, boards of education are again
4allowed to enter into contracts with third parties for
5non-instructional services as provided under this Section.
6(Source: P.A. 95-241, eff. 8-17-07; 96-328, eff. 8-11-09.)
 
7    (105 ILCS 5/22-62 new)
8    Sec. 22-62. Discharge of unfunded mandates.
9    (a) School districts need not comply with and may discharge
10any mandate or requirement placed on school districts by this
11Code or by administrative rules adopted by the State Board of
12Education that is unfunded.
13    (b) Subsection (a) of this Section does not apply to any of
14the following:
15        (1) Laws and rules pertaining to student health, life,
16    or safety.
17        (2) Federally required mandates, including without
18    limitation compliance with the federal Every Student
19    Succeeds Act.
20        (3) Laws and rules pertaining to civil rights and
21    protections.
22    (c) Before a school district may lawfully discharge an
23unfunded mandate under subsection (a) of this Section, it must
24hold a public hearing and referendum on the matter. The school
25district must post information that sets forth the time, date,

 

 

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1place, and general subject matter of the public hearing on its
2Internet website at least 14 days prior to the hearing. The
3school district must publish a notice of the public hearing at
4least 7 days prior to the hearing in a newspaper of general
5circulation within the school district that sets forth the
6time, date, place, and general subject matter of the hearing.
7The school district must notify, in writing, the affected
8exclusive collective bargaining agent and those State
9legislators representing the affected territory of its intent
10to discharge an unfunded mandate and of the hearing to be held
11to take testimony from staff. The affected exclusive collective
12bargaining agent must be notified of the public hearing at
13least 7 days prior to the date of the hearing and must be
14allowed to attend the hearing. The school district shall attest
15to compliance with the requirements of this subsection (c).
16    After the public hearing, the question of whether a school
17district may discharge an unfunded mandate must be submitted to
18the electors of the school district at a regular election and
19approved by a majority of the electors voting on the question.
20The school board must certify the question to the proper
21election authority. The election authority must submit the
22question at an election in accordance with the Election Code,
23which election must be at least 6 months after the public
24hearing was held. The election authority must submit the
25question in substantially the following form:
 

 

 

10000SB0478sam001- 75 -LRB100 05142 HLH 26554 a

1    Shall the school board of (name of school district)
2discharge the unfunded mandate or requirement placed on the
3school district by the State concerning (description of the
4mandate or requirement)?
 
5The election authority must record the votes as "Yes" or "No".
6    If a majority of the electors voting on the question vote
7in the affirmative, the school board may discharge the unfunded
8mandate.
9    (d) A school board shall report each unfunded mandate it
10has discharged under this Section to the State Board of
11Education. The State Board shall compile and report this
12information to the General Assembly each year.
 
13    (105 ILCS 5/27-6)  (from Ch. 122, par. 27-6)
14    Sec. 27-6. Courses in physical education required; special
15activities.
16    (a) Pupils enrolled in the public schools and State
17universities engaged in preparing teachers shall be required to
18engage daily during the school day, except on block scheduled
19days for those public schools engaged in block scheduling, in
20courses of physical education for such periods as are
21compatible with the optimum growth and developmental needs of
22individuals at the various age levels except when appropriate
23excuses are submitted to the school by a pupil's parent or
24guardian or by a person licensed under the Medical Practice Act

 

 

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1of 1987 and except as provided in subsection (b) of this
2Section. A school board may determine the schedule or frequency
3of physical education courses, provided that a pupil engages in
4a course of physical education for a minimum of 3 days per
5week.
6    Special activities in physical education shall be provided
7for pupils whose physical or emotional condition, as determined
8by a person licensed under the Medical Practice Act of 1987,
9prevents their participation in the courses provided for normal
10children.
11    (b) A school board is authorized to excuse pupils enrolled
12in grades 11 and 12 from engaging in physical education courses
13if those pupils request to be excused for any of the following
14reasons: (1) for ongoing participation in an interscholastic
15athletic program; (2) to enroll in academic classes which are
16required for admission to an institution of higher learning,
17provided that failure to take such classes will result in the
18pupil being denied admission to the institution of his or her
19choice; or (3) to enroll in academic classes which are required
20for graduation from high school, provided that failure to take
21such classes will result in the pupil being unable to graduate.
22A school board may also excuse pupils in grades 9 through 12
23enrolled in a marching band program for credit from engaging in
24physical education courses if those pupils request to be
25excused for ongoing participation in such marching band
26program. A school board may also, on a case-by-case basis,

 

 

10000SB0478sam001- 77 -LRB100 05142 HLH 26554 a

1excuse pupils in grades 9 through 12 who participate in an
2interscholastic or extracurricular athletic program from
3engaging in physical education courses. In addition, a pupil in
4any of grades 3 through 12 who is eligible for special
5education may be excused if the pupil's parent or guardian
6agrees that the pupil must utilize the time set aside for
7physical education to receive special education support and
8services or, if there is no agreement, the individualized
9education program team for the pupil determines that the pupil
10must utilize the time set aside for physical education to
11receive special education support and services, which
12agreement or determination must be made a part of the
13individualized education program. However, a pupil requiring
14adapted physical education must receive that service in
15accordance with the individualized education program developed
16for the pupil. If requested, a school board is authorized to
17excuse a pupil from engaging in a physical education course if
18the pupil has an individualized educational program under
19Article 14 of this Code, is participating in an adaptive
20athletic program outside of the school setting, and documents
21such participation as determined by the school board. A school
22board may also excuse pupils in grades 9 through 12 enrolled in
23a Reserve Officer's Training Corps (ROTC) program sponsored by
24the school district from engaging in physical education
25courses. School boards which choose to exercise this authority
26shall establish a policy to excuse pupils on an individual

 

 

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1basis.
2    (c) The provisions of this Section are subject to the
3provisions of Section 27-22.05.
4(Source: P.A. 98-116, eff. 7-29-13.)
 
5    (105 ILCS 5/27-7)  (from Ch. 122, par. 27-7)
6    Sec. 27-7. Physical education course of study. A physical
7education course of study shall include a developmentally
8planned and sequential curriculum that fosters the development
9of movement skills, enhances health-related fitness, increases
10students' knowledge, offers direct opportunities to learn how
11to work cooperatively in a group setting, and encourages
12healthy habits and attitudes for a healthy lifestyle. A
13physical education course of study shall provide students with
14an opportunity for an appropriate amount of daily physical
15activity. A physical education course of study must be part of
16the regular school curriculum and not extra-curricular in
17nature or organization.
18    The State Board of Education shall prepare and make
19available guidelines for the various grades and types of
20schools in order to make effective the purposes set forth in
21this section and the requirements provided in Section 27-6, and
22shall see that the general provisions and intent of Sections
2327-5 to 27-9, inclusive, are enforced.
24(Source: P.A. 94-189, eff. 7-12-05; 94-200, eff. 7-12-05.)
 

 

 

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1    (105 ILCS 5/27-24.2)  (from Ch. 122, par. 27-24.2)
2    Sec. 27-24.2. Safety education; driver education course.
3Instruction shall be given in safety education in each of
4grades one through 8, equivalent to one class period each week,
5and any school district which maintains grades 9 through 12
6shall offer a driver education course in any such school which
7it operates. Its curriculum shall include content dealing with
8Chapters 11, 12, 13, 15, and 16 of the Illinois Vehicle Code,
9the rules adopted pursuant to those Chapters insofar as they
10pertain to the operation of motor vehicles, and the portions of
11the Litter Control Act relating to the operation of motor
12vehicles. The course of instruction given in grades 10 through
1312 shall include an emphasis on the development of knowledge,
14attitudes, habits, and skills necessary for the safe operation
15of motor vehicles, including motorcycles insofar as they can be
16taught in the classroom, and instruction on distracted driving
17as a major traffic safety issue. In addition, the course shall
18include instruction on special hazards existing at and required
19safety and driving precautions that must be observed at
20emergency situations, highway construction and maintenance
21zones, and railroad crossings and the approaches thereto.
22Beginning with the 2017-2018 school year, the course shall also
23include instruction concerning law enforcement procedures for
24traffic stops, including a demonstration of the proper actions
25to be taken during a traffic stop and appropriate interactions
26with law enforcement. The course of instruction required of

 

 

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1each eligible student at the high school level shall consist of
2a minimum of 30 clock hours of classroom instruction and a
3minimum of 6 clock hours of individual behind-the-wheel
4instruction in a dual control car on public roadways taught by
5a driver education instructor endorsed by the State Board of
6Education. Both the classroom instruction part and the practice
7driving part of such driver education course shall be open to a
8resident or non-resident student attending a non-public school
9in the district wherein the course is offered. Each student
10attending any public or non-public high school in the district
11must receive a passing grade in at least 8 courses during the
12previous 2 semesters prior to enrolling in a driver education
13course, or the student shall not be permitted to enroll in the
14course; provided that the local superintendent of schools (with
15respect to a student attending a public high school in the
16district) or chief school administrator (with respect to a
17student attending a non-public high school in the district) may
18waive the requirement if the superintendent or chief school
19administrator, as the case may be, deems it to be in the best
20interest of the student. A student may be allowed to commence
21the classroom instruction part of such driver education course
22prior to reaching age 15 if such student then will be eligible
23to complete the entire course within 12 months after being
24allowed to commence such classroom instruction.
25    A school district may offer a driver education course in a
26school by contracting with a commercial driver training school

 

 

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1to provide both the classroom instruction part and the practice
2driving part or either one without having to request a
3modification or waiver of administrative rules of the State
4Board of Education if a public hearing on whether to enter into
5a contract with a commercial driver training school has been
6held at a regular or special school board meeting prior to
7entering into such a contract. If a school district chooses to
8contract with a commercial driver training school, then the
9district must provide evidence to the State Board of Education
10that the commercial driver training school with which it will
11contract holds a license issued by the Secretary of State under
12Article IV of Chapter 6 of the Illinois Vehicle Code and that
13each instructor employed by the commercial driver training
14school to provide instruction to students served by the school
15district holds a valid teaching license issued under the
16requirements of this Code and rules of the State Board of
17Education. Such evidence must include, but need not be limited
18to, a list of each instructor assigned to teach students served
19by the school district, which list shall include the
20instructor's name, personal identification number as required
21by the State Board of Education, birth date, and driver's
22license number. Once the contract is entered into, the school
23district shall notify the State Board of Education of any
24changes in the personnel providing instruction within 15
25calendar days after an instructor leaves the program or a new
26instructor is hired. Such notification shall include the

 

 

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1instructor's name, personal identification number as required
2by the State Board of Education, birth date, and driver's
3license number. If the school district maintains an Internet
4website, then the district shall post a copy of the final
5contract between the district and the commercial driver
6training school on the district's Internet website. If no
7Internet website exists, then the school district shall make
8available the contract upon request. A record of all materials
9in relation to the contract must be maintained by the school
10district and made available to parents and guardians upon
11request. The instructor's date of birth and driver's license
12number and any other personally identifying information as
13deemed by the federal Driver's Privacy Protection Act of 1994
14must be redacted from any public materials.
15    Such a course may be commenced immediately after the
16completion of a prior course. Teachers of such courses shall
17meet the licensure certification requirements of this Code Act
18and regulations of the State Board as to qualifications.
19    Subject to rules of the State Board of Education, the
20school district may charge a reasonable fee, not to exceed $50,
21to students who participate in the course, unless a student is
22unable to pay for such a course, in which event the fee for
23such a student must be waived. However, the district may
24increase this fee to an amount not to exceed $250 by school
25board resolution following a public hearing on the increase,
26which increased fee must be waived for students who participate

 

 

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1in the course and are unable to pay for the course. The total
2amount from driver education fees and reimbursement from the
3State for driver education must not exceed the total cost of
4the driver education program in any year and must be deposited
5into the school district's driver education fund as a separate
6line item budget entry. All moneys deposited into the school
7district's driver education fund must be used solely for the
8funding of a high school driver education program approved by
9the State Board of Education that uses driver education
10instructors endorsed by the State Board of Education.
11(Source: P.A. 99-642, eff. 7-28-16; 99-720, eff. 1-1-17.)
 
12    (105 ILCS 5/22-60 rep.)
13    Section 15. The School Code is amended by repealing Section
1422-60.
 
15    Section 95. No acceleration or delay. Where this Act makes
16changes in a statute that is represented in this Act by text
17that is not yet or no longer in effect (for example, a Section
18represented by multiple versions), the use of that text does
19not accelerate or delay the taking effect of (i) the changes
20made by this Act or (ii) provisions derived from any other
21Public Act.
 
22    Section 99. Effective date. This Act takes effect upon
23becoming law.".